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
Uzbekistan tax alert – 2026 legislative changes
In November 2025, the Ministry of Economy and Finance of the Republic of Uzbekistan released a draft budget message outlining several proposed tax policy changes effective from 2026. The implementation of the proposed measures is contingent upon the adoption of the corresponding amendments to the tax code of the Republic of Uzbekistan in December 2025.
16.12.2025
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Bill amending the Tax Code passes the second reading in the State Duma
On 18 November, the Russian State Duma adopted in the second reading Federal Bill No. 1026190-8 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”, which includes amendments proposed by the Government for the second reading of the Bill in the State Duma. After its third reading on 20 November, the Bill will be submitted to the Federation Council and then to the Russian President.
19.11.2025
Tax legislation updates in the Republic of Kazakhstan effective from 1 January 2026
A sweeping reform has been undertaken to introduce a new Tax Code of the Republic of Kazakhstan, which is scheduled to take effect on 1 January 2026. Several accompanying bills and subordinate regulations are currently under consideration to supplement and further clarify the provisions of the New Tax Code. The key changes are summarized below.
30.10.2025
New VAT rules for sales of goods by non-EAEU foreign suppliers via e-commerce platforms
On 2 October 2025 a bill of amendments appeared on the regulation.gov website proposing the introduction to the Russian Tax Code of new VAT rules for sales of goods by foreign suppliers (other than residents of EAEU countries) via e-commerce platforms. Under the Bill, VAT would be charged on foreign e-commerce products purchased by individuals through online marketplaces.
08.10.2025
Government proposes tax changes as it plans the 2026 budget
The Russian Government has presented the State Duma with Bill No. 1026190-8 “Concerning Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”. Below we present a summary of the proposed changes.
03.10.2025