Monitoring of the Federal Legislation dated 1.11.2023

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