Tax Messenger
Summaries of key tax and legal developments in legislation and case law and the latest issues affecting human resource management, prepared by B1's experts in Russia
Bill on the implementation of tax policy objectives – a summary of key provisions
On 8 July 2024 the text of Bill No. 577665-8 “Concerning Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation Concerning Taxes and Levies” was published in advance of its second reading in the State Duma.
19.07.2024
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The tax reform law has been signed by the President. How does the final version look?
On 12 July 2024 the President signed Federal Law No. 176-FZ (“the Law”) approving the proposed amendments.
16.07.2024
Non-preferential rules of origin. Current trends in customs control
In accordance with Article 29 of the EAEU Customs Code, proof of the country of origin of goods is required where the application of tariff measures, prohibitions, restrictions and safeguard measures to protect the domestic market is dependent on the origin of goods. For customs purposes, the country of origin is confirmed either by a declaration of origin or by a certificate of origin of a good.
18.06.2024
Inclusion of transportation costs in the customs value of goods. Overview of relevant case law
The issue of whether freight forwarding costs for the transportation of goods within the customs territory of the EAEU should be included in customs value has been a regular subject of court disputes with customs authorities over the last few years. Here we highlight one of the most recent court rulings on this subject, which went in favor of the foreign trade company involved.
14.06.2024
The business splitting amnesty: uncertainties arising from the bill
On 3 June 2024 the Ministry of Finance of Russia presented the State Duma with a bill amending Parts One and Two of the Tax Code of the Russian Federation and certain other legislative acts of the Russian Federation, which includes, among other things, a proposal to grant an exemption from taxes, fines and penalties for offences relating to business splitting that were discovered over the period 2022-2024.
06.06.2024