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Legislative Changes Review

Monthly reviews of legislative changes, prepared by leading experts of SberSolutions, contain the most important and actual information on the effective and planned innovations in the scope of HR records management, bookkeeping and tax accounting.

For your convenience the list of innovations is accompanied by specialists' comments, reflecting the essence of changes at practice.

The digest also contains an expert analysis of court practice for the reporting period along with an overview of main events of the month.
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Legislative Changes Review
May, 2021

June 1, 2021
Legislative Changes Review
May, 2021
Main events in May:
  1. Accounting reports for 2020 were published on the resource of accounting (financial) statements
  2. A draft on electronic HR documents flow has been submitted to the State Duma
  3. Regular international flights with Iceland, Malta, Mexico, Portugal and Saudi Arabia will resume from May 25, 2021
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    Legislative Changes Review
    April, 2021

    May 11, 2021
    Legislative Changes Review
    April, 2021
    Main events in April:
    1. Audit news: there were introduced restrictions on the provision of information and documentation during an audit
    2. The form of a VAT-invoice, a log book, a Purchase and Sales Ledger will change from 1 July, 2021
    3. The FTS has provided clarifications regarding the documents which confirm residence of a foreign company and actual right for the receipt of income
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      Legislative Changes Review
      March, 2021

      April 1, 2021
      Legislative Changes Review
      March, 2021
      Main events in March:
      1. The Federal Tax Service is developing a service for electronic receipts storage
      2. The Ministry of Finance has clarified the procedure for determining the tax status of a natural person for PIT purposes
      3. There was adopted a law, aimed at improving the procedure for making foreign investments to separate business entities of strategic importance
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        Legislative Changes Review
        February, 2021

        March 1, 2021
        Legislative Changes Review
        February, 2021
        Main events in February:
        1. The Ministry of Finance of Russia clarified the procedure for applying a preferential rate of 5% on the agreements for the avoidance of double taxation with Cyprus, Malta and Luxembourg, taking into account the recently introduced amendments
        2. There was prepared a draft law for the 3rd reading on the extension of the possibility of absentee voting for JSCs and LLCs on the approval of annual reports and annual balance sheets for 2021, as well as on simplifying the procedure for a foreign legal entity to obtain the status of an international company in the Russian Federation
        3. There were increased administrative fines for violations of the RF laws in the scope of personal data
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          Legislative Changes Review
          January, 2021

          February 1, 2021
          Legislative Changes Review
          January, 2021
          Main events in January:
          1. The RF Ministry of Finance has informed the list of countries in relations with which the provisions of the multilateral Convention on Implementation of Measures Relating to Tax Treaties on Counteraction to Base Dilution and Withdrawal of Profits from Taxation have started to apply since January 1, 2021
          2. From 01.01.2021 residents have the right not to credit foreign and Russian currency to their bank accounts in the authorized banks when offsetting a certain list of services
          3. The Federal Tax Service has sent clarifications on the control over the repatriation of funds under export contracts and loan agreements
          4. The draft on new rules of the minimum wage (MROT) was adopted in the third reading
          5. The FTS of the RF has clarified the procedure for applying restrictions on the use of electronic payment facilities without opening a bank account which will apply from 01.07.2021
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            Legislative Changes Review
            December, 2020

            January 11, 2021
            Legislative Changes Review
            December, 2020
            Main events in December:
            1. We draw the attention of foreign companies which transfer the rights to use computer programs to the fact that from 2021 they will have to pay VAT at the rate of 20% regardless of the date of the agreement
            2. From 01.01.2021 residents shall obligatory submit reports on foreign accounts taking into consideration new requirements to information on financial assets
            3. The Government has approved the maximum rates of base on contributions for 2021
            4. The draft on new rules of the minimum wage (MROT) was adopted in the third reading
            5. The President has extended until June 15, 2021 the terms of staying of foreign citizens and stateless persons in the Russian Federation due to coronavirus infection
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              Legislative Changes Review
              November, 2020

              December 01, 2020
              Legislative Changes Review
              November, 2020
              Main events in November:
              1. There was adopted a federal law on amending the Tax Code of the RF
              2. There was approved a new form of 6-NDFL calculation, which will apply since 2021
              3. There was adopted a law on PIT progressive rate. The amendments in the RF Tax Code will be effective from 01.01.2021
              4. A part of regulatory acts in the scope of labor protection will be cancelled in 2021
              5. There was expanded a competence of the Constitutional Court of the RF on questions of execution decisions of inter-state bodies and foreign and international courts
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                Legislative Changes Review
                October, 2020

                November 01, 2020
                Legislative Changes Review
                October, 2020
                Main events in October:
                1. The FTS has prepared a pilot project on cameral audits within VAT recovery: the period was reduced up to a month
                2. There were approved two new accounting standards – "Fixed Assets" and "Capital Investments"
                3. The Central Bank hasn't again changed the key rate. It remained on the same level – 4,25%
                4. On employees' transfer to a remote regime of work
                5. The law has adjusted the powers of the Government of the Russian Federation and the Ministry of Internal Affairs of Russia regarding issuance of permits for temporary residence in the Russian Federation to foreigners
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                  Legislative Changes Review
                  September, 2020

                  October 01, 2020
                  Legislative Changes Review
                  September, 2020
                  Main events in September:
                  1. Subsidies to take measures to prevent the spread of coronavirus are granted free of charge, and no reporting on its use is required
                  2. From January 01, 2021 onwards, the tax rates for dividends and interest will change in the tax treaty between Cyprus and Russia
                  3. The Russian Ministry of Finance has explained that from tax authorities will be able from October to offset old overpayment with no restrictions on the types of taxes
                  4. The Ministry of Labor has updated the rules for calculating and confirming the length of service to determine the amounts of sick leave benefits
                  5. Legal review of recent amendments and draft bills/bill
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                    Legislative Changes Review
                    August, 2020

                    September 01, 2020
                    Legislative Changes Review
                    August, 2020
                    Main events in August:
                    1. How tax authorities check the intra-group expenses of international groups of companies
                    2. Expenses on disinfection and personal protective means shall be reasonable
                    3. The Federal Tax Service has clarified how to fill 6-NDFL, if an employee lost the status of a resident
                    4. In 2020 there's a special procedure for determining the status of a tax resident of the RF
                    5. The Ministry of Labor has reminded that it isn't possible to return to maintaining a paper employment record book, if an employee made a choice in favor of maintaining data on his labor activity in electronic form
                    6. The President of the RF has approved a list of assignments on the question of Russia entry into the International Organisation for Migration
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                      Legislative Changes Review
                      July, 2020

                      August 01, 2020
                      Legislative Changes Review
                      July, 2020
                      Main events in June:
                      1. There were published amendments on recognition of bad debts on credits for urgent needs
                      2. The Ministry of Finance has published recommendations on accounting of expenses, connected with the pandemic
                      3. New rules for making payments to employees being dismissed due to liquidation of the company
                      4. The Bank of Russia: the key rate was decreased up to 4,25% per annum
                      5. The deadlines for the submission of some documents, specified by the Instruction of the Bank of Russia No.181-I, have been prolonged
                      6. Since July 31, 2020 the administrative liability for violations of the currency legislation of the Russian Federation will significantly change
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                        Legislative Changes Review
                        June, 2020

                        July 01, 2020
                        Legislative Changes Review
                        June, 2020
                        Main events in June:
                        1. The deadline for the submission of statements on cash flow on foreign accounts has been prolonged
                        2. The Tax Code of the RF was added by planned changes due to the occurred situation in the conditions of the pandemic
                        3. The Central Bank has decreased the key rate up to 4,5 %
                        4. The Ministry of Finance has commented the peculiarities of forming consolidated financial reports in the conditions of the spread of the coronavirus infection
                        5. There were set forth reduced tariffs of insurance contributions for certain categories of payers of insurance contributions
                        6. The MIA of Russia has approved new forms of applications and notifications of foreign citizens
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                          Legislative Changes Review
                          May, 2020

                          June 01, 2020
                          Legislative Changes Review
                          May, 2020
                          In this issue
                          1. Tax accounting
                          2. Payroll
                          3. HR recordkeeping
                          4. Case law
                            Download

                            Legislative Changes Review
                            April, 2020

                            May 01, 2020
                            Legislative Changes Review
                            April, 2020
                            In this issue
                            1. Tax accounting
                            2. Payroll
                            3. HR recordkeeping
                            4. Case law
                              Download

                              Legislative Changes Review
                              March, 2020

                              April 01, 2020
                              Legislative Changes Review
                              March, 2020
                              In this issue
                              1. Coronavirus: review of major events of the month
                              2. Tax accounting
                              3. Payroll
                              4. HR recordkeeping
                              5. Case law
                                Download

                                Legislative Changes Review
                                February, 2020

                                March 01, 2020
                                Legislative Changes Review
                                February, 2020
                                In this issue
                                1. Tax accounting
                                2. Payroll
                                3. HR recordkeeping
                                4. Case law
                                  Download

                                  Legislative Changes Review
                                  January, 2020

                                  February 01, 2020
                                  Legislative Changes Review
                                  January, 2020
                                  In this issue
                                  1. Tax accounting
                                  2. Payroll
                                  3. HR recordkeeping
                                  4. Case law
                                    Download