Analytics and brochures

Pepeliaev Group advises that, pursuant to Federal Law No. 176-FZ dated 12 July 2024, starting from 2025 the resort levy that is being charged in a number of Russia’s constituent entities by way of an experiment will be transformed into tourist tax.

The State Duma and the Federation Council have adopted the final version of a draft lawwhich sets the rules of a “tax amnesty” for taxpayers that use the “splitting up of a business”.

The Federal Tax Service has issued a new Overview of legal positions based on the results of taxpayers’ appeals considered in Q1 2024. The Overview presents 30 points relating to different matters including VAT, administration, identifying actual tax obligations and tax liability, as well as certain matters connected with Part Two of the Russian Tax Code.

In the table below, we summarise the legal positions of the Tax Service which we see as the most interesting and important.

On 21 June 2024, draft law No. 652920-8 “On amending article 12 of the Federal Law ‘On counteracting extremist activity’ and articles 5 and 38 of the Federal Law ‘On advertising’” (the “Draft Law”) was put before the State Duma.

Pepeliaev Group is ready to provide legal support to taxpayers when they prepare for the upcoming amendments to legislation.

The main provisions of the draft law, which concerns personal income tax and insurance contributions and has been submitted to the State Duma by the Russian Government.