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
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
Be prepared: medium-term tax trends for high-tech companies in light of the amendments announced in spring 2024
On 3 June 2024 a bill outlining sweeping tax reforms was submitted to the State Duma. B1 has already covered the key points of the bill, and is now turning its attention to the trends and issues emerging from its provisions as well as other important developments affecting the high-tech sector.
04.06.2024
VAT for STS users: life will never be quite the same
On 28 May 2024 the Ministry of Finance of Russia published Bill No. 01-06-12/03-49115 containing extensive amendments to the Tax Code of the Russian Federation regarding the calculation and payment of VAT by taxpayers that apply the simplified taxation system and the implementation of an amnesty for “business splitting”. On 3 June 2024 the Bill was submitted to the Budget and Taxes Committee of the State Duma. It is expected to be considered during June 2024.
04.06.2024