Russia

Effective 1 September 2026, the Federal Tax Service implemented amendments to the procedures for offsetting overpayments and refunding excess funds from the Unified Tax Account (ENS), as mandated by Federal Law No. 112-FZ dated 2025. The changes streamline the interaction between taxpayers’ ENS balances and specific tax obligations, introducing automated prioritization rules and reducing manual […]

On 2 September 2026, Marina Krasheninnikova, Director of the Department for Large Business of the FTS, presented the latest developments in the Tax Monitoring pilot project during the “PRO Taxes” broadcast. The project, expanded for 2026-2027, introduces real-time data exchange between participating corporations and the tax authority via API integration, enabling continuous assurance rather than

On 2 September 2026, Marina Krasheninnikova, Director of the Department for Large Business of the FTS, presented the latest developments in the Tax Monitoring pilot project during the “PRO Taxes” broadcast. The project, expanded for 2026-2027, introduces real-time data exchange between participating corporations and the tax authority via API integration, enabling continuous assurance rather than

On 1 September 2026, the Federal Tax Service released an official interpretation of Article 274.1 of the Tax Code concerning the determination of financial results under equity construction agreements (dolevoye stroitelstvo). The clarification addresses the timing of revenue recognition, allowable deductions for construction costs, and the treatment of advance payments from participants (dolshchiki) for profit

On 1 September 2026, the Federal Tax Service released an official interpretation of Article 274.1 of the Tax Code concerning the determination of financial results under equity construction agreements (dolevoye stroitelstvo). The clarification addresses the timing of revenue recognition, allowable deductions for construction costs, and the treatment of advance payments from participants (dolshchiki) for profit

On 31 August 2026, the Moscow Federal Tax Service conducted an on-site seminar at a rehabilitation center to explain the Professional Income Tax (NPD) regime to individuals undergoing social rehabilitation. The event focused on the simplified registration process, tax rates (4% for individuals, 6% for legal entities), and the mobile application “Moy Nalog” for automated

As of 31 August 2026, the Federal Tax Service (FTS) of Russia presented its advanced digital solutions for tax data sourcing and use at the BRICS Working Group on Sourcing and Use of Data, held in Moscow under the auspices of the BRICS Tax Cooperation framework. This meeting forms a critical component of the multi-year

On 31 August 2026, the Moscow Federal Tax Service conducted an on-site seminar at a rehabilitation center to explain the Professional Income Tax (NPD) regime to individuals undergoing social rehabilitation. The event focused on the simplified registration process, tax rates (4% for individuals, 6% for legal entities), and the mobile application “Moy Nalog” for automated

Effective 1 September 2026, amendments to Article 219.7 of the Tax Code introduce revised rules for personal income tax deductions on long-term savings (dolgosrochnye sberezheniya). The changes, enacted by Federal Law No. 456-FZ, increase the maximum annual deduction base, expand eligible financial instruments, and simplify the claim process through the Unified Tax Account. Key Takeaways

Effective 1 September 2026, amendments to Article 219.7 of the Tax Code introduce revised rules for personal income tax deductions on long-term savings (dolgosrochnye sberezheniya). The changes, enacted by Federal Law No. 456-FZ, increase the maximum annual deduction base, expand eligible financial instruments, and simplify the claim process through the Unified Tax Account. Key Takeaways