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
Pillar 2: "Second Wind"
The provisions of Federal Law No. 479-FZ of 26.12.2024, which introduced a duty on income received for the provision of Internet advertising services (“the advertising dutyduty”), take effect from 1 April 2025. However, the law does not fully address the mechanisms for the calculation and payment of the advertising duty or for monitoring the correct and timely payment of the duty.
30.05.2025
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The advertising duty: detailed calculation and payment rules proposed
The provisions of Federal Law No. 479-FZ of 26.12.2024, which introduced a duty on income received for the provision of Internet advertising services (“the advertising dutyduty”), take effect from 1 April 2025. However, the law does not fully address the mechanisms for the calculation and payment of the advertising duty or for monitoring the correct and timely payment of the duty.
28.03.2025
Advertising charge introduced
The Federation Council of Russia has approved a bill amending Federal Law No. 38-FZ of 13 March 2006 “Concerning Advertising”. The Bill introduces a charge for internet advertising. The new rules are expected to come into force from 1 April 2025.
23.12.2024
New format approved for notifications of controlled transactions
On 20 August 2024 a draft order of the Federal Tax Service on amendments to Order No. MMV-7-13/249@ of the FTS of 07.05.2018 “Concerning Approval of the Form of a Notification of Controlled Transactions…” (“the Draft”) was published on the federal portal of draft laws and regulations.
24.09.2024
Individual permit to export goods in light of retaliatory export restrictions imposed by Russia
Many cross-border traders face the need to ship goods out of the EAEU for a variety of reasons, such as equipment repairs, sales to foreign counterparties, and so on. However, for over two years now Government Decree No. 311 of 09.03.2022 has imposed a ban on the export of a large range of goods (currently over 200 items). That ban is in place until 31 December 2025.
30.08.2024