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
Law on the expulsion and conditions of stay of foreign citizens — FAQ
In 2025 an “expulsion regime” will take effect in relation to foreign citizens who are in Russia without proper legal grounds. The purpose of the regime is to ensure that they either leave Russia or acquire legal grounds to stay (reside) in the country.
Fees for migration documents are set to rise from 1 July 2024
Due to take effect from 1 July 2024 is the new version of Article 333.28 of the Tax Code, which sets the rates of state duties for the performance by state bodies of services related to the acquisition or renunciation of Russian citizenship, entry into Russia and exit from Russia.
Tax reforms – bill published on the State Duma’s website. Personal income tax: differences from the previous text of the bill
On 3 June 2024 the text of Bill No. 639663-8 “Concerning Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” was published on the State Duma’s website. In terms of personal income tax, the newly tabled text of the bill has differences from the previous version.
Changes in overtime pay regulation
On 10 April 2024, the State Duma approved amendments to Article 152 of the Russian Labor Code. According to the new requirements, the calculation of overtime pay must take into account not only the base salary but also reimbursements and incentive payments.