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
The State Duma has passed a law on the ratification of the double taxation treaty between Russia and the UAE in the third reading
On 24 June, the State Duma of the RF passed a law on the ratification of the Double Taxation Treaty between Russia and the UAE ("DTT") in the third reading. Further steps required for the DTT to be ratified include approval by the Federation Council, signature by the President of Russia and official publication.
25.06.2025
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Tax Monitoring: changes in AIS "Nalog-3" services
On 2 June 2025 the Federal Tax Service of Russia published both changes to existing AIS “Nalog-3” services and a number of new services for tax monitoring (“TM”) purposes which must be implemented by tax monitoring participants by 02.06.2026.
10.06.2025
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
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