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
A ray of light in the dark world of disputes over the inclusion of dividends in the customs value of goods
On 25 April 2024 the Twelfth Arbitration Appellate Court, ruling on Case No. 06-3555/2023, amended the trial court’s decision and partially upheld the importer’s claims for decisions to include dividends in customs value to be overturned.
27.04.2024
Case law on disputes over the inclusion of royalties and withholding VAT in the customs value of goods
Following the Russian Supreme Court’s rulings on Cases Nos. А09-1129/2021 and А09-1751/2021, case law on the issue of the inclusion of royalties in the customs value of goods has changed in favour of the customs authorities.
09.04.2024
New VAT rules for goods sold via online trading platforms by foreign suppliers based in the EAEU
On 26 March 2024 the State Duma of Russia passed in the first reading Draft Law No. 564179-8 setting out a number of amendments to the Tax Code of the Russian Federation regarding the introduction of new VAT rules for sales of goods by foreign suppliers that are residents of the Eurasian Economic Union (EAEU) via online trading platforms (“OTPs”).
27.03.2024
Appealing against customs authorities' decisions via the administrative procedure
The customs authorities are currently carrying out a large number of audits of foreign trade companies, both pre- and post-clearance, aimed at identifying violations of customs law.
05.03.2024
Approval of the “black list” of countries for country-by-country reporting purposes
Order No. ED-7−17/915@ of the Federal Tax Service of 1 December 2023, which establishes a list of states (territories) which do not exchange country-by-country reports on a regular basis, was published on 11 January 2024.
18.01.2024