Tax law and tax disputes

Overview of tax events for March 2024

The State Duma has approved the plan for implementing the Russian President’s Address.

Overview of tax events for February 2024

The Russian President has outlined tax initiatives for the Federal Assembly.

Overview of tax events for January 2024

The Russian Ministry of Foreign Affairs has advised that the Convention between Russia and Denmark for the avoidance of double taxation and the Treaty between Russia and Latvia for the avoidance of double taxation are being terminated.

Overview of tax events for December 2023

The Russian President has signed a law to ratify the DTT between Russia and Oman.

Overview of tax events for November 2023

The State Duma has passed a law introducing extensive amendments to the Russian Tax Code.

Overview of tax events for October 2023

A law has been passed which improves the procedure for taxing residents of special economic zones, priority development areas, and of the Free Port of Vladivostok.

Overview of tax events for September 2023

The Russian Government has submitted to the State Duma draft law No. 448566-8 concerning the return of a number of tax benefits to business which were in effect before certain provisions were suspended of double taxation treaties with a number of countries.

Overview of tax events for August 2023

The Russian President has signed a law regarding the one-off 10% tax on the excess profit of big business.

Overview of tax events for July 2023

The Russian President has signed a Federal Law introducing large-scale amendments to the Tax Code.

Overview of tax events for June 2023 Russia and Oman have signed a convention for the avoidance of double taxation with respect to taxes on income between the countries.

Overview of tax events for May 2023 A charge is being introduced in the event of transactions with securities acquired from non-residents.

Tax Overview for March 2023 The Russian President has signed the law on the inclusion of full payment of arrears, default interest and fines in the list of grounds for a refusal to initiate criminal proceedings/to terminate such proceedings under articles 198-199.1 of the Russian Criminal Code.

Tax Overview for February 2023 The double tax treaty (DTT) between the governments of Russia and Latvia has been denounced.

Tax Overview for January 2023 In the issue: The Russian Government has defined the requirements for foreigners applying for a residence permit in Russia in exchange for investments.

Overview of tax events for December 2022 In the issue: the Russian President has signed the law No. 523-FZ dated 19 December 2022 which has introduced many amendments into the Russian Tax Code, and, among other things, has adjusted the taxation of exchange differences for claims which were not settled as at 31 December 2022.

Overview of tax events for November 2022 In the issue: the State Duma has adopted a set of amendments to the Russian Tax Code which, in particular have extended for 2023 the Russian Government’s powers to suspend and cancel or postpone tax control activities.

Overview of legislative developments for September-October 2022 In the issue: The Russian Government has established that all public systems will be switched to the single platform GosTech (see Directive No. 3102-r dated 21 October 2022 and the Government’s update).

Overview of tax events for September 2022 In the issue: the Russian President has signed a law to ratify the Treaty between Russia and Belarus on harmonising customs legislation and cooperating in the customs area.

Overview of tax events for August 2022 In the issue: the Russian Ministry of Digital Development, Communications and the Mass Media has published the results of online meetings with representatives of the IT industry regarding the law on amendments to the Russian Tax Code.

Overview of tax events for July 2022 The Russian President has signed a law allowing, from 1 January 2023, all taxes to be paid in a single payment; they will be reflected on a single account.