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
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
Advertising charge introduced
The Federation Council of Russia has approved a bill amending Federal Law No. 38-FZ of 13 March 2006 “Concerning Advertising”. The Bill introduces a charge for internet advertising. The new rules are expected to come into force from 1 April 2025.
23.12.2024
New format approved for notifications of controlled transactions
On 20 August 2024 a draft order of the Federal Tax Service on amendments to Order No. MMV-7-13/249@ of the FTS of 07.05.2018 “Concerning Approval of the Form of a Notification of Controlled Transactions…” (“the Draft”) was published on the federal portal of draft laws and regulations.
24.09.2024