Analytics and brochures

On 7 November, Federal Law No. 349-FZ dated 27 October 2020 came into force, which amended the legislation on developing SMEs.

Pepeliaev Group advises that Federal Law No. 368-FZ dated 9 November 2020 (the “Law”) has come into force which provides for a possibility to deduct a monetary contribution to a company’s property when a member withdraws from company, the company is liquidated or its membership interests/shares are sold. The Law has also introduced targeted amendments as to how an investment tax deduction should be applied.

Pepeliaev Group advises that Resolution No. 1796 of the Russian Government “On approving the Regulations on the conducting of a state environmental expert review” dated 7 November 2020 (the "Resolution") that will come into force on 1 January 2021 was published on the official legal information portal on 11 November 2020.

Pepeliaev Group advises that a draft Order of the Russian Federal Tax Service has been posted on the federal portal of draft regulations approving forms, and formats of documents, used for tax monitoring, as well as requirements for them.