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
Draft procedure for payment of technology fee published
The Russian Ministry of Industry and Trade has published a draft Government Decree establishing the procedure and deadlines for the payment of a technology fee. The Fee is scheduled to come into force on 1 September 2026 and, as previously reported, it will apply to electronic devices that are manufactured in or imported into Russia. The Fee will be payable by manufacturers and importers of such devices – both legal entities and individual entrepreneurs.
23.03.2026
Regulatory and tax control shifts in the IT sector: areas to focus on in early 2026
The end of 2025 was marked by numerous changes in IT regulation. When considered as a systemic whole rather than individually, they indicate several trends that should be taken into account when assessing tax risks and opportunities for software and database developers – including members of corporate groups – and their clients.
16.01.2026
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
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