Legislative changes in Russia, Q4 2018

Intercomp released Review of the latest legislative changes in Russia, Q4 2018.

  • Additional payment of 2% VAT at your own expense, the Ministry of Finance has clarified consequences for profit tax, p. 9
  • The Federal Tax Service informed that since 1 January 2019 there will be enhanced the closed list of incomes which are not accounted within determination of tax base on profit tax of organisations, p. 11
  • In case of purchase since 1 January 2019 services in electronic form from foreign organisations no obligation of a tax agent arises, p. 15
  • A requirement on provision clarifications to a VAT tax return, the FTS specified what new codes of errors mean, p. 19
  • Since 1 January 2019 there’re effective changes, relating to payment of tax on property of organisations, p. 20
  • The FTS has clarified the procedure for the submission of a unified tax return (calculation) on property tax of organisations in 2018-2019, p. 23
  • The FTS has reminded on legislative changes since 1 January 2019 in the procedure of land plots taxation, p. 26
  • The FTS of Russia recalled its letter with recommendations on tax audits and instruction on tax returns cancellation, p. 35
  • The Ministry of Finance has reminded on changes in the procedure for submission by organisations of an obligatory copy of annual accounting reporting, p. 38
  • Basic changes on PIT in 2019, p. 50
  • Basic changes on insurance contributions in 2019, р. 55
  • HR Records Management, p. 63
  • Important legal changes, p. 68
  • Reference information, p. 81
  • Information on Quality Hotline, p. 83

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