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On 3 April 2020, the OECD Secretariat published recommendations concerning the procedure for applying international double tax treaties in the context of restrictions imposed by governments and aimed at preventing the spread of the COVID-19 infection. 


After Order No.239 of the Russian President dated 2 April 2020 was issued to extend the period of non-working days, the websites of many state commercial courts posted information that documents the courts received via the My Arbitrator electronic system, as well as by post, during the period of non-working days would not be accepted, processed and registered. Many courts have almost entirely suspended their activities. 


Pepeliaev Group advises that the Russian Government has adopted its Resolution No. 419 dated 2 April 2020 “On the implementation of Decision No. 21 of the Board of the Eurasian Economic Commission dated 16 March 2020 and on amending the List of medical goods whose sale within the Russian Federation and import into the Russian Federation and other territories falling under its jurisdiction are not subject to (are exempt from the application of) VAT”.

On 20 March 2020 the Russian Federal Tax Service (the “Federal Tax Service”) issued its Order No. 32ED-7-2/181@ whereby as a measure to prevent the spread of the coronavirus infection, tax control activities involving direct contact with taxpayers are prohibited, and telecommunications channels (TCC) and video conferencing services should be used for decisions to be made following the examination of tax audit materials. 

Pepeliaev Group advises that a law has been adopted that allows distance trading in over-the-counter medicines, as well as in prescription medicines for the period of the pandemic/emergency.

Pepeliaev Group advises that since 4 April 2020 the procedure has been determined for imposing sanctions for violating Moscow city regulations aimed at introducing and maintaining a high-alert regime in Moscow.

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