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Tax Law
The list of countries for automatic exchange of country reports is carried out has been published
30 января 2023
Nadmitov, Ivanov and Partners talks about new list of foreign states with which automatic exchange of country reports is carried out 
A bill “On deoffshorization” submitted to the State Duma
27 января 2023

On January 23,2023 a group of deputies submitted a bill to the State Duma “On deoffshorization”, which provides for the re-registration of a number of assets registered in offshore zones, in Russia.

President signed a law abolishing the VAT on the purchase of gold
9 марта 2022
The President of Russia signed a law abolishing the value-added tax on the purchase by individuals of precious metals in bullion with the withdrawal from bank vaults
Introduction of an automated simplified taxation system
25 февраля 2022
On February 25, 2022, the President of the Russian Federation signed the Federal Law on the introduction of an automated simplified taxation system in Moscow city, Moscow, Kaluga, and Tatarstan regions
Tax on deposits
4 октября 2021
The Ministry of Finance of Russia proposes to improve the procedure for paying interest tax on deposits
New tax regime for small businesses
27 сентября 2021
The Federal Tax Service of the Russian Federation has prepared a draft law on a new tax regime for small businesses
What risks do the owners of external financial assets face
13 сентября 2021
Nadmitov, Ivanov and Partners Law Firm tells about how owners of external financial assets can take into account all the risks associated with submitting reporting forms to the tax authority
The tax authorities cannot debit accounts of physical bodies out of court
30 августа 2021
The Supreme Court of the Russian Federation, after considering VTB's disputes with the tax authorities, concluded that the tax authorities did not have the right to debit personal accounts of physical bodies out of court
New format of an electronic power of attorney
24 августа 2021
The Federal Taxation Service has approved a new format of an electronic power of attorney for a taxpayer's representative and the procedure for sending it to the tax authority
Russia agreed with 34 parties to amend the DTT.
28 января 2021
The Russian Ministry of Finance has published a list of 34 countries with which agreements have been reached on revising agreements on the avoidance of double taxation.
On progressive taxation in the Russian Federation
24 июня 2020
The Nadmitov, Ivanov and Partners Law Firm talks about the possibility of introducing progressive taxation in the Russian Federation.
Review of the order of the Federal Tax Service on new rules and forms of notifications on opening accounts
22 июня 2020

The Nadmitov, Ivanov and Partners Law Firm has prepared an overview of the new order of the Federal Tax Service, according to which, from June 16, 2020, residents of the Russian Federation must report to the tax authorities not only for bank accounts, but also for other financial market organizations located outside the Russian Federation.
On the draft amendments to the Tax Code of the RFNC RF on the "through" approach to the payment of dividends,
27 мая 2020
Nadmitov, Ivanov and Partners Law Firm analyzed the draft "On Amendments to Parts One and Two of the Tax Code of the Russian Federation (in terms of implementing the provisions of the Main Directions of the Budgetary, Tax and Customs Tariff Policy)", which may soon come into force
FTS goes digital
18 октября 2019
The legislator has significantly changed certain provisions of the Tax Code. Amendments were made to the regulation of VAT, personal income tax, the procedure for electronic interaction of payers with the Federal Tax Service, the specifics of offset and overpayment were settled
The court allowed not to comply with the requirements of the Federal Tax Service
23 сентября 2019

The FTS does not have the right to fine a legal entity for failure to provide documents as part of a counter audit, if there is no actual relationship between this legal entity and the audited organization. The accountant may not comply with such requirements of the tax authorities.
RF ratifies the Convention on combating the erosion of the tax base
18 апреля 2019
The State Duma of the Federation Council of the Russian Federation approved in the third reading the draft law on the ratification of the Convention on counteracting the erosion of the tax base and the withdrawal of profits from taxation. (MLI BEPS).
A package of bills on the third stage of the capital amnesty was submitted to the State Duma
18 апреля 2019
Nadmitov, Ivanov and Partners presents to your attention an overview of the package of draft laws on the third stage of the tax amnesty.
Tax amnesty for SAR residents extended for another year
11 марта 2019
On February 6, 2019, at the Forum "Business Russia", Russian President Vladimir Putin proposed to extend the tax amnesty for one year for those entrepreneurs who re-register their foreign companies to special administrative regions (SAR) - on Russky Island in the Far East or Oktyabrsky Island in Kaliningrad
Exemption of tax non-residents from paying personal income tax when selling property
8 февраля 2019
On November 27, 2018, Federal Law No. 424-FZ of November 27, 2018 was adopted "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees" (FZ No. 424-FZ) 
Rules for declaring income, expenses and property by civil servants
7 февраля 2019
Nadmitov, Ivanov and Partners presents to your attention an overview of the rules for declaring income, expenses and property for civil servants.
New requirements for tax residents are introduced in offshore jurisdictions from 2019
4 февраля 2019
In offshore jurisdictions - the Cayman Islands, British Virgin Islands, Isle of Man, Jersey - new requirements for tax residents will be introduced in 2019: they will have to open real offices and hire employees.
The Ministry of Finance listed the requirements for documents of foreign organizations for exemption from tax at the source of payment in Russia and the application of its reduced rate
1 февраля 2019
On December 19, 2018, the Ministry of Finance of the Russian Federation (hereinafter referred to as the "Ministry of Finance") published Letter No. 03-08-05 / 92537 in response to the question "On documentary confirmation by a foreign organization of permanent residence in a foreign state and the actual right to receive income for tax purposes" . The letter lists some documents of foreign organizations and the requirements for them for exemption from tax at source in Russia or the application of reduced rates in accordance with agreements on avoidance of double taxation between Russia and foreign states. The list of documents and requirements for them are not provided for by the current legislation.
A package of laws on internal offshores (SAR) adopted
25 декабря 2018
Russian President Vladimir Putin signed a package of laws on the creation of special administrative regions (SAR) - zones with preferential terms for Russian and foreign investors - on the territories of the Russian and Oktyabrsky islands.
From January 1, 2019, the VAT tax rate will be 20%
20 ноября 2018
The Federal Tax Service of the Russian Federation clarified the rules for applying VAT at a tax rate of 20% in Letter No. SD-4-3 / 20667 dated October 23, 2018 "On the procedure for applying the VAT tax rate in the transition period." According to the Federal Law of 03.08.2018 No. 303-FZ "On Amendments to Certain Legislative Acts of the Russian Federation on Taxes and Fees" from January 1, 2019, the VAT tax rate is 20% instead of 18%. The Federal Tax Service of Russia in its letter explains the procedure for applying the VAT rate during the transition period.
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