Monitoring of the Federal Legislation dated 30.11.2023

Order of the Federal Tax Service No. EA-7-11/696@ of September 29, 2023 on amending appendices to Order of the Federal Tax Service No. ED-7-11/878@ of September 29, 2022 - The calculation of insurance premiums has been changed

Order of the Federal Tax Service No. ED-7-3/675@ of September 26, 2023 on approval of the form for tax calculation of amounts of income paid to foreign organisations and amounts of taxes withheld - Starting with reporting for 2023, a new form, format and rules for filling out tax calculations of the amounts of income paid to foreign organisations and taxes withheld are introduced

Order of the Federal Tax Service No. ЕД-7-3/676@ of September 26, 2023 on approval of the tax return form for excess profit tax, the procedure for filling it out, as well as the format for submitting the tax return for excess profit tax in electronic form

Resolution of the Constitutional Court of the Russian Federation No. 50-P of October 30, 2023 In the case of verification of constitutionality of Items 9 and 11 of Article 61.11 of the Federal Law on Insolvency (Bankruptcy) - The Constitutional Court has formulated a position on subsidiary liability of heads of liquidated organisations for tax debts

Order of the Federal Tax Service No. ED-7-21/577@ of August 28, 2023 - Starting next year, organisations will provide explanations for the calculated amounts of property taxes using a new form.

Decision of the Government of the Russian Federation No. 1824 of October 31, 2023 on the introduction of a temporary ban on the export from the Russian Federation of waste and scrap of precious metals or metals clad with precious metals, other waste and scrap containing precious metal or compounds of precious metals, used mainly for the extraction of precious metals

Federal Law No. 522-FZ of November 2, 2023 on amending Articles 5 and 105.26 of Part One of the Tax Code of the Russian Federation - SEZ residents will enjoy new tax benefits starting from the new year

Federal Law No. 519-FZ of November 2, 2023 on amending the Federal Law on the State Registration of Legal Entities and Individual Entrepreneurs - The President signed amendments on state registration of legal entities and individual entrepreneurs

Federal Law No. 515-FZ of November 2, 2023 on amending Article 3 of the Federal Law on Gas Exports - The list of legal entities with the exclusive right to export liquefied natural gas has been supplemented

Federal Law No. 514-FZ of November 2, 2023 on amending Articles 2 and 3 of the Federal Law on Gas Exports - Russia expands export of liquefied natural gas from northern fields

Federal Law No. 508-FZ of November 2, 2023 on amending the Federal Law on the Ratification of the Comprehensive Nuclear-Test-Ban Treaty - Russia has withdrawn from the Comprehensive Nuclear-Test-Ban Treaty

Federal Constitutional Law No. 8-FKZ of November 2, 2023 on amending Article 37 of the Federal Constitutional Law on the State of Emergency and Articles 7 and 22 of the Federal Constitutional Law on Martial Law - Russia will not notify the Secretary General of the Council of Europe about the introduction or lifting of martial law or a state of emergency

Information of the Ministry of Economic Development of the Russian Federation dated November 2, 2023 on the average price for Urals oil for October 2023

Federal Law No. 524-FZ of November 2, 2023 on amending Article 5 of the Criminal-Procedural Code of the Russian Federation - It has been clarified what is considered crimes related to business activities

Federal Law No. 523-FZ of November 2, 2023 N 523-ФЗ on amending Articles 217 and 251 of Part Two of the Tax Code of the Russian Federation - In case of gratuitous receipt of the rights to the results of intellectual activity under state contracts, you do not need to pay personal income tax and income tax

Order of the Federal Service for Control of Alcohol and Tobacco Markets No. 391 of October 17, 2023 - The procedure for issuing conclusions necessary for the state registration of the name of the place of origin of goods in relation to alcoholic and alcohol-containing products has been updated

Decision of the Board of Directors of the Bank of Russia, dated October 27, 2023 - on the levels of credit ratings established in accordance with Direction of the Bank of Russia No. 4075-U of July 19, 2016: levels of credit ratings are revised with respect to some assets for calculating equity capital of investment fund management companies, non-governmental pension funds and license applicants.

Order of the Ministry of Finance No. 158n of October 4, 2023 - on amendments to certain Orders of the Ministry of Finance of the Russian Federation on implementation of internal financial audit

Resolution of the Board of the Eurasian Economic Commission No. 153 of October 31, 2023 - amendments to the Common Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union and the Common Customs Tariff of the Eurasian Economic Union in relation to certain types of fertilizers

Resolution of the Board of Directors of the Bank of Russia, dated October 27, 2023 - on the levels of credit ratings established in accordance with Direction of the Bank of Russia No. 4028-U of May 30, 2016: the Bank of Russia determined new levels of long-term credit rating for a number of assets accepted for calculating its own NPF funds.

Decision of the Board of Directors of the Bank of Russia, dated October 27, 2023 - on the levels of credit ratings established in accordance with Regulations of the Bank of Russia No. 580-P of March 1, 2017: the Central Bank of the Russian Federation updated credit ratings for the purpose of investing pension funds and savings for providing military personnel with dwelling premises.

Decision of the Board of Directors of the Bank of Russia, dated October 27, 2023 - on the levels of credit ratings established in accordance with Direction of the Bank of Russia No. 5873-U of August 2, 2021: the levels of credit ratings for calculating the mandatory capital adequacy ratio of professional participants in the securities market have been updated.

Decision of the Board of Directors of the Bank of Russia, dated October 27, 2023 - on the levels of credit ratings established in accordance with Direction of the Bank of Russia No. 5343-U of December 5, 2019: the Bank of Russia updated the levels of credit ratings used in order to comply with the requirements for the formation of the pension reserves.

Decision of the Board of Directors of the Bank of Russia, dated October 27, 2023 - on the levels of credit ratings established in accordance with Direction of the Bank of Russia No. 5099-U of March 22, 2019: professional activities in the securities market - credit rating levels for calculating equity have been updated.

Order of the Ministry of Labour and Social Protection of the Russian Federation No. 645n of August 7, 2023 - approval of the Administrative Regulations for the provision by the Ministry of Labour and Social Protection of the Russian Federation of state certification services for the right to perform work on a special assessment of working conditions, and also cancellation of such certification

Decree of the President of the Russian Federation No. 844 of November 8, 2023 - additional temporary economic measures related to the circulation of foreign securities: foreign investors (including from unfriendly countries) will be able to purchase blocked foreign securities from Russians using funds in type “C” accounts. The cost of alienated foreign securities is limited to 100 thousand roubles per resident.

Decision of the Government of the Russian Federation No. 1847 of November 2, 2023 - rules for the classification of technology companies as small technology businesses and for the termination of the status of small technology business, as well as for the formation and maintenance of the register of small technology companies and on information interaction

Decision of the Government of the Russian Federation No. 1862 of November 4, 2023 on amending certain acts of the Government of the Russian Federation - The RF Government has adjusted the rules for subsidizing manufacturers of agricultural machinery, specialised machinery or equipment

Draft federal law on amending Article 98 of the Federal Law on state control (supervision) and municipal control in the Russian Federation - Anti-sanction measures will be extended until 2024

Draft federal law on amending Part One and Part Two of the Tax Code of the Russian Federation - A bill was adopted in the 2nd reading, tightening control over non-market prices, as well as mitigating the consequences of the abolition of double taxation agreements for certain types of income

Resolution of the Constitutional Court of the Russian Federation No. 52-P of November 13, 2023 In the case of verification of constitutionality of Item 2 of the notes to Article 222.1 of the Criminal Code of the Russian Federation - The Constitutional Court of the Russian Federation clarified issues about liability for illegal actions with gunpowder for civilian weapons

Federal Law No. 538-FZ of November 14, 2023 on amending Part Two of the Tax Code of the Russian Federation - From 2024, tax relief will apply to service companies in the aviation industry

Federal Law No. 536-FZ of November 14, 2023 on amending Article 333.36 of Part Two of the Tax Code of the Russian Federation - Children's ombudsmen are exempted from paying state fees when going to court

Federal Law No. 534-FZ of November 14, 2023 on amending the Federal Law on the Industrial Safety of Hazardous Industrial Sites - Operating organisations will be able to develop industrial safety declarations for hazardous production facilities on their own initiative

Direction of the Bank of Russia No. 6546-U of September 28, 2023 on the form (format) and procedure for insiders to send a notification containing inside information that is not disclosed to the Bank of Russia

Information of the Ministry of Economic Development of the Russian Federation dated November 14, 2023 on average prices for the past tax period for the corresponding types of hydrocarbon raw materials extracted from a new offshore hydrocarbon field, for the period from October 1 to October 31, 2023

Decision of Government of the Russian Federation No. 1883 of November 10, 2023 on a single maximum base for calculating insurance premiums from January 1, 2024

Case law analysis on corporate disputes regarding the provision of information by business companies

Review of judicial practice in cases related to the assessment of trademark rights holders

Order of the Ministry of Finance of the Russian Federation No. 165n of October 16, 2023 on amending the general requirements for the return of overpaid (collected) payments, approved by Order of the Ministry of Finance of the Russian Federation No. 137n of September 27, 2021 - The Ministry of Finance has clarified the requirements for the return of overpaid or collected payments

Decision of Government of the Russian Federation No. 1899 of November 13, 2023 on amending Decision of Government of the Russian Federation No. 1956 of December 31, 2019 - The list of labelled clothing has been expanded

Order of the Ministry of Transport of the Russian Federation No. 179 of May 19, 2023 on approval of the Rules for state registration of ships - The procedure for state registration of ships has been accelerated

Decision of the Government of the Russian Federation No. 1907 of November 14, 2023 on amending Decision of the Government of the Russian Federation No. 822 of May 27, 2023 - The quota for the export of mineral fertilizers has been increased

Order of the Federal Treasury No. 17n of September 18, 2023 on amending the Rules for providing cash funds intended for settlements on transactions using payment cards - The Treasury has clarified the procedure for providing cash to participants in the treasury payment system

Decision of the Government of the Russian Federation No. 1912 of November 14, 2023 on the procedure for the transition of subjects of critical information infrastructure of the Russian Federation to the primary use of authorised software and hardware systems - Foreign hardware and software will gradually be replaced with hardware and software from the register of Russian radio-electronic products and domestic software

Decision of the Government of the Russian Federation No. 1908 of November 14, 2023 - on the requirement for the financial stability and solvency of insurance organisations providing agricultural insurance with state support

Decision of the Government of the Russian Federation No. 1928 of November 16, 2023 - on approval of the Rules for the establishment of fishery protected areas, changes in their boundaries, and decisions on the termination of the existence of fishery protected areas

Decision of the Government of the Russian Federation No. 1930 of November 16, 2023 - on approval of the list of northern delivery territories and the Rules for amending the list of northern delivery territories

Decision of the Government of the Russian Federation No. 1929 of November 16, 2023 - on conducting an experiment on marking by means of identification of certain types of fiber-optic products on the territory of the Russian Federation

Information statement of the Ministry of Economic Development of the Russian Federation, dated November 20, 2023 - on the rates of export customs duties on oil and certain categories of goods produced from oil, for the period from December 1 to December 31, 2023

Information letter of the Bank of Russia No. IN-018-34/58 of November 17, 2023 - on the disclosure by a credit rating agency of credit ratings and forecasts for credit ratings on the official website

Order of the Ministry of Economic Development of the Russian Federation No. 730 of October 23, 2023 - on the establishment of deflator coefficients for 2024

Decision of the Government of the Russian Federation No. 1836 of November 1, 2023 - on approval of the Rules for making a decision on the inclusion of a Russian business company into the list of economically significant organisations and on determination of the federal executive body authorised to apply to the arbitration court with an application to suspend the implementation by a foreign holding company of corporate rights in relation to an economically significant organisation

Direction of the Bank of Russia No. 6445-U of June 13, 2023 - on the procedure for obtaining a permit to use banking methods for managing credit risk and models for quantitative assessment of credit risk, as well as the procedure for assessing their quality

Direction of the Bank of Russia No. 6447-U of June 13, 2023 - on amendments to Regulations of the Bank of Russia No. 730-P of August 24, 2020: the procedure for banks to form reserves for possible losses has been adjusted using risk management techniques and quantitative risk assessment models in terms of determining expected credit losses

Information statement of the Ministry of Economic Development of the Russian Federation, dated November 20, 2023 - deflator coefficients have been set to be used in 2024 when calculating certain taxes.

Information Letter of the Bank of Russia No. IN-018-34/58 of November 17, 2023 - on the disclosure by a credit rating agency of credit ratings and forecasts for credit ratings on the official website

Decree of the President of the Russian Federation No. 889 of November 22, 2023 - issues of citizenship of the Russian Federation: new regulations on citizenship issues have been approved in Russia, since in April 2023, a new Law on Citizenship of the Russian Federation was signed. In this regard, the President approved new regulations on the procedure for considering issues of citizenship and taking the oath of a citizen, as well as a sample form with such oath and other forms related to applying for citizenship. Decisions on most issues regarding citizenship is transferred to the Ministry of Internal Affairs and the Ministry of Foreign Affairs. The President remains in charge of granting citizenship on an exceptional basis, making decisions on termination of citizenship in a number of cases, as well as determining the categories of persons that are entitled to obtain citizenship in a simplified procedure.

Decree of the President of the Russian Federation No. 872 of November 22, 2023 - amendments to the State program to assist the voluntary resettlement of compatriots living abroad to the Russian Federation, approved by Decree of the President of the Russian Federation No. 637 of June 22, 2006: as part of the state program for the resettlement of compatriots from abroad to Russia, the concept of repatriation will be introduced from January 1, 2024.

Decision of the Government of the Russian Federation No. 1961 of November 23, 2023 - introduction of temporary quantitative restrictions on the export of certain types of fertilizers

Information of the Bank of Russia of November 27, 2023 - The Bank of Russia decided to resume foreign exchange transactions with funds from the National Welfare Fund

Decision of the Government of the Russian Federation No. 1952 of November 22, 2023 on approval of the Rules for interaction of hosting providers with authorised government bodies carrying out operational investigative activities or ensuring the security of the Russian Federation

Decision of the Government of the Russian Federation No. 1953 of November 22, 2023 - The issues of depositing a foreign passport of a citizen whose right to leave Russia is limited have been resolved

Decision of the Board of Directors of the Bank of Russia dated November 24, 2023 - Russian investors will be able to receive payments on Belarusian Eurobonds through the National Settlement Depository

Order of the Ministry of Finance of Russia No. 155n of October 4, 2023 on the introduction of International Financial Reporting Standards “First Time Application of IFRS 17 and IFRS 9 - Comparative information (Amendment to IFRS 17)”, “Determination of accounting estimates (Amendments to IAS 8 “Accounting Policies, Changes in Accounting Estimates and Errors")", "Lease liability in a sale and leaseback transaction (Amendments to IFRS 16)" into effect in the Russian Federation

Direction of the Bank of Russia No. 6496-U of August 2, 2023 on disclosure of information by professional participants in the securities market

Information of the Ministry of Economic Development of the Russian Federation of November 27, 2023 on the rates of export customs duties on goods specified in Item 1 of Decision of the Government of the Russian Federation No. 1538 of September 21, 2023, as well as certain types of mineral fertilizers

Federal Law No. 552-FZ of November 27, 2023 on ratification of the Protocol on Amendments to the Treaty on the Eurasian Economic Union of May 29, 2014 - The Treaty on the EAEU has been clarified for the implementation of the Strategic Directions for the Development of Eurasian Economic Integration

Federal Law No. 557-FZ of November 27, 2023 on amending Articles 20 and 30.3 of the Federal Law on the Privatization of State and Municipal Property and Articles 3 and 53 of the Code of Inland Water Transport of the Russian Federation - Privatization of river ports accelerated to restore them

Federal Law No. 562-FZ of November 27, 2023 on amending the Criminal-Procedural Code of the Russian Federation - Jurisdiction of criminal cases on terrorism has been changed.

Federal Law No. 548-FZ of November 27, 2023 on amending Article 1 of the Federal Law on the Minimum Rate of the Remuneration of Labour - Starting from the next year, the minimum wage will increase by three thousand roubles

Order of the Ministry of Transport of the Russian Federation No. 205 of June 7, 2023 on approval of the Rules for state registration of ships, rights to them and transactions with them in seaports and centralised recording of registered ships

Decision of the Government of the Russian Federation No. 1993 of November 25, 2023 on conducting an experiment on marking certain types of radio-electronic products with identification means on the territory of the Russian Federation - Lamps, sockets, semiconductors and lighting equipment will begin to be marked

Federal Law No. 558-FZ of November 27, 2023 on amending certain legal acts of the Russian Federation - Additional support measures are provided for volunteers

Federal Law No. 553-FZ of November 27, 2023 on amending Article 158 of the Criminal Code of the Russian Federation - Paid personal income tax amount will not be taken into account when determining the amount of theft

Decree of the President of the Russian Federation No. 903 of November 27, 2023 on the temporary procedure for disclosing and providing information by certain Russian business companies - Some companies have got the right to independently determine the amount of disclosed data