Monitoring of the Federal Legislation dated 29.12.2023

Direction of the Bank of Russia No. 6571-U of October 9, 2023 on amending Direction of the Bank of Russia No. 5873-U of August 2, 2021 - Approaches to assessing capital adequacy of professional securities market participants have been clarified

Direction of the Bank of Russia No. 6511-U of August 16, 2023 on amending Instructions of the Bank of Russia No. 136-I of September 16, 2010 - The rules for banking transactions with cash foreign currency have been improved

Direction of the Bank of Russia No. 6570-U of October 9, 2023 on amending Direction of the Bank of Russia No. 5099-U of March 22, 2019 - Starting from the new year, the rules for calculating own funds of professional participants in the securities market have been changed

Federal Law No. 564-FZ of November 30, 2023 on amending the Federal Law on Physical Culture and Sports in the Russian Federation - Measures are being introduced to develop paramilitary sports

Decree of the President of the Russian Federation No. 909 of November 30, 2023 on the application of special economic measures in the area of air transport in connection with the unfriendly actions of some foreign states and international organisations - The right to manage Pulkovo Airport is being withdrawn from foreign companies

Order of the Ministry of Transport of the Russian Federation No. 385 of November 20, 2023 on approval of the Procedure for sending notifications about the transportation of high-risk cargo by inland water or railway transport

Order of the Ministry of Transport of the Russian Federation No. 361 of October 31, 2023 on the Requirements for the organisation of traffic on roads of heavy and (or) large vehicles - From September 1, 2024, new rules for organising truck traffic will apply

Information from the Ministry of Sports of the Russian Federation, dated December 1, 2023 - the Ministry of Sports has determined the list of physical culture and sports institutions and individual entrepreneurs for individuals to receive a tax deduction for sports activities

Order of the Federal Tax Service No. BV-7-11/735@ of October 12, 2023 - approval of document formats used as part of the exchange of information in accordance with the rules of information exchange for tax deductions for personal income tax in a simplified procedure

Order of the Federal Tax Service No. EA-7-11/824@ of November 8, 2023 - approval of the form of a certificate of payment for medical services for filing with a tax authority, the procedure for filling it in, the format and procedure for submitting it to the tax authority, by a medical institution or individual entrepreneur carrying out medical activities, information on the taxpayer’s actual expenses for services provided, necessary for providing a social tax deduction for personal income tax, in electronic form

Order of the Federal Tax Service No. BV-7-11/736@ of October 12, 2023 - approval of the form of a certificate of payment of insurance premiums for submission to the tax authority, the procedure for filling it in, the format and procedure for submitting information on actual expenses of the taxpayer for the payment of insurance premiums necessary to provide a social tax deduction for personal income tax, in electronic form

Order of the Federal Tax Service No. EA-7-3/816@ of November 7, 2023 - approval of the forms of the Book of accounting of income and expenses of individual entrepreneurs applying the taxation system for agricultural producers (unified agricultural tax), Book of accounting of income and expenses of organisations and individual entrepreneurs using the simplified taxation system, Income Books of individual entrepreneurs using the patent taxation system, as well as procedures for filling them in

Order of the Federal Tax Service No. ED-7-11/755@ of October 18, 2023 - approval of the form of a certificate of payment for educational services for submission to the tax authority, the procedure for filling it in, the format and procedure for submission to the tax authority by an educational organisation and an individual entrepreneur carrying out educational activities, information on the actual expenses of the taxpayer for services rendered, necessary to provide a social tax deduction for personal income tax, in electronic form

Decree of the President of the Russian Federation No. 915 of December 1, 2023 - establishing the staff number of the Armed Forces of the Russian Federation

Information from the Federal Service for Control of Alcohol and Tobacco Markets, dated December 1, 2023 - to attention of producers of beer and beer drinks, cider, poiret, mead, subject to labelling with identification means

Information from the Ministry of Economic Development of the Russian Federation, dated December 1, 2023 - the average price of Urals oil for November 2023

Order of the Federal Service for Supervision over Communications, Information Technologies and Mass Communications No. 149 of October 6, 2023 - approval of the requirements for the information on use of information technologies for providing information based on the collection, systematisation and analysis of data related to the preferences of Internet users, located on the territory of the Russian Federation, and posting such information on information resources

Order of the Pension and Social Insurance Fund of the Russian Federation No. 2153 of October 30, 2023 - approval of forms and formats of information used for registering citizens in the individual (personalised) accounting system, and the procedure for filling in forms of the mentioned information

Information from the Ministry of Labour and Social Protection of the Russian Federation, dated December 1, 2023 - income from part-time work for teenagers will not be taken into account when assigning flat-rate benefits

Decision of the Government of the Russian Federation No. 2060 of December 1, 2023 - approval of the Rules for the movement of heavy and (or) large-scale vehicles

Information from the Federal Service for Control over Alcohol and Tobacco Markets, dated December 5, 2023 - on the possibility of filing applications to obtain an extract from the register of licenses, obtain information contained in the Unified State Automated Information System, and clarify the information in the Unified State Automated Information System using an interactive form through the Public Services web-portal

Information Letter of the Bank of Russia No. IN-018-3560 of December 4, 2023 - on recommendations for taking into account climate risks for financial organisations

Letter of the Federal Tax Service No. BS-4-11/15166@ of December 4, 2023 - sending the recommended 6-NDFL form

Resolution of the Constitutional Court of the Russian Federation No. 56-P of December 6, 2023 - in the case of verifying the constitutionality of part four of Article 153 of the Labour Code of the Russian Federation in connection with complaints from citizens... Constitutional Court of the Russian Federation has resolved that upon dismissal employers must pay for unused time off for working on weekends or holidays.

Order of the Ministry of Finance of the Russian Federation No. 166n of October 16, 2023 - introduction of international auditing standards on the territory of the Russian Federation and recognition as invalid of certain provisions of Order of the Ministry of Finance of the Russian Federation No. 2n of January 9, 2019

Order of the Pension and Social Insurance Fund of the Russian Federation No. 2200 of November 7, 2023 - approval of the Procedure for electronic document flow between policyholders and the Pension and Social Insurance Fund of the Russian Federation when submitting information for individual (personalised) accounting

Information of the Ministry of Digital Development of the Russian Federation of December 8, 2023 - The Ministry of Digital Development recommends that IT companies check the relevance of the consent to disclose tax secrets

Decision of the Government of the Russian Federation No. 2090 of December 9, 2023 on some issues of confiscation of a passport of a citizen of the Russian Federation, outside the territory of the Russian Federation, or a diplomatic passport, or a service passport

Order of the Federal Tax Service No. ED-7-26/648@ of September 19, 2023 on approval of the format of the power of attorney confirming the powers of the authorised representative of the taxpayer in relations regulated by the legislation on taxes and fees, in electronic form and the procedure for sending it via telecommunication channels

Decision of the Board of Directors of the Bank of Russia of December 8, 2023 on approval of the procedure and terms of interaction between professional securities market participants and their clients, as well as with the trading organiser for the purpose of carrying out transactions with foreign securities and transactions necessary for their implementation - Frozen assets can be sold to non-residents

Federal Law No. 587-FZ of December 12, 2023 on amending the Fundamentals of the Legislation of the Russian Federation on Notaries and the Federal Law "Consular Regulations of the Russian Federation" - From July 1, 2024, consuls will be able to certify that an electronic document is equivalent to a paper one

Federal Law No. 571-FZ of December 12, 2023 on the ratification of the Agreement between the Government of the Russian Federation and the Government of the Sultanate of Oman on the avoidance of double taxation in relation to taxes on income and the prevention of tax avoidance and evasion and the Protocol thereto

Federal Law No. 566-FZ of December 12, 2023 on invalidation of parts two and nine of Article 5.1 of the Federal Law on Banks and Banking Activities”- Banks with a basic licence will be able to open correspondent accounts in foreign banks on an ongoing basis

Information of the Ministry of Economic Development of the Russian Federation dated December 12, 2023 on average prices over the past tax period for the corresponding types of hydrocarbon raw materials extracted from a new offshore hydrocarbon raw material deposit, for the period from November 1 to November 30, 2023 - Benefits for mineral extraction tax for new offshore fields: average prices for hydrocarbons for November are known

Federal Law No. 589-FZ of December 12, 2023 on amending the Code of Administrative Offences of the Russian Federation - Administrative liability for violations in the area of biometrics has been strengthened

Federal Law No. 580-FZ of December 12, 2023 on amending Article 31 of the Federal Law on Seaports in the Russian Federation and on the Introduction of Amendments into Certain Legislative Acts of the Russian Federation - Environmental pollution during loading or unloading of coal is grounds for termination of a seaport lease agreement

Federal Law No. 579-FZ of December 12, 2023 on amending Article 6 of the Federal Law on Accounting - Political parties can keep simplified accounting records

Federal Law No. 565-FZ of December 12, 2023 on employment in the Russian Federation - It has been decided to reform the employment system in Russia

Resolution of the Constitutional Court of the Russian Federation No. 57-P of December 14, 2023 In the case of verification of constitutionality of Item 3 of Article 1252 and subitem 2 of Item 4 of Article 1515 of the Civil Code of the Russian Federation - The Constitutional Court of the Russian Federation: affiliated rights holders of similar trademarks should not enrich themselves due to the same counterfeit

Review of the practice of application by arbitration courts of the provisions of the legislation on taxes and fees related to assessing the validity of tax benefits

Information Statement of the Bank of Russia dated December 15, 2023 The Bank of Russia decided to increase the key rate by 100 bp, to 16.00% per annum

Order of the Ministry of Internal Affairs of the Russian Federation No. 904 of November 24, 2023 on the procedure for submitting a notification about granting a foreign citizen academic leave, about the completion or early termination of a foreign citizen‘s education specified in paragraphs one, two, three or five of Item 7 of Article 5 of Federal Law No. 115-FZ of July 25, 2002 on the Legal Status of Foreign Citizens in the Russian Federation

Order of the Ministry of Internal Affairs of the Russian Federation No. 899 of November 24, 2023 on amending Appendix 1 to Order of the Ministry of Internal Affairs of the Russian Federation No. 775 of October 21, 2022 - The Ministry of Internal Affairs clarified the procedure for foreigners to submit documents for medical examination

Information statement of the Ministry of Economic Development of the Russian Federation, dated December 15, 2023 - on the rates of export customs duties on oil and certain categories of goods produced from oil, for the period from January 1 to January 31, 2024

Decision of the Bank of Russia, dated December 15, 2023 - on establishing a period during which the limitation shall not apply with respect to the full cost of a consumer credit (loan)

Resolution of the Plenum of the Supreme Court of the Russian Federation No. 43 of December 12, 2023 - on some issues of court practice in criminal cases of ongoing and continuing crimes

Review of court practice on disputes related to the reconstruction, redevelopment and reconfiguration of premises in an apartment building

Decree of the President of the Russian Federation No. 962 of December 18, 2023 - on the admission to citizenship of the Russian Federation of citizens of the Republic of Belarus, Republic of Kazakhstan and Republic of Moldova

Decree of the President of the Russian Federation No. 958 of December 18, 2023 - on amendments to certain Decrees of the President of the Russian Federation: the President has extended validity of the special economic measures.

Federal Law No. 598-FZ of December 19, 2023 - on suspending by the Russian Federation certain provisions of international treaties of the Russian Federation on taxation issues

Federal Law No. 599-FZ of December 19, 2023 - on ratification of the Protocol on Amendments to the Agreement between the Government of the Russian Federation and the Government of the Socialist Republic of Vietnam on further cooperation in the field of geological exploration, oil and gas production in the Russian Federation within the framework of a joint company Limited Liability Company "Joint Company "RUSVIETPETRO", dated April 20, 2016

Federal Law No. 596-FZ of December 19, 2023 - on amendments to the Code of the Russian Federation on Administrative Offences: amendments have been approved to the Code of Administrative Offenses regarding the transfer of prohibited items, substances and food products to prisoners and arrestees

Federal Law No. 601-FZ of December 19, 2023 - on amendments to the Housing Code of the Russian Federation

Federal Law No. 604-FZ of December 19, 2023 - on amendments to Article 16 of the Law of the Russian Federation "On the State Border of the Russian Federation": Russia to develop cruise tourism in the Far East and the Arctic.

Federal Law No. 607-FZ of December 19, 2023 - on amendments to Articles 5 and 7 of the Federal Law "On Consumer Credit (Loan)"

Federal Law No. 608-FZ of December 19, 2023 - on amendments to the Housing Code of the Russian Federation and the Federal Law "On State Registration of Real Estate"

Federal Law No. 603-FZ of December 19, 2023 - on amendments to Article 19 of the Federal Law "On the Status of Military Personnel"

Resolution of the Plenum of the Supreme Court of the Russian Federation No. 147 of December 19, 2023 - on application by courts of legislation on deferment of serving a sentence

Federal Law No. 619-FZ of December 19, 2023 - amendments to Article 43 of the Law of the Russian Federation on Subsoil

Federal Law No 618-FZ of December 19, 2023 - amendments to the Federal Law on Education in the Russian Federation

Decree of the President of the Russian Federation No. 966 of December 19, 2023 - on additional special economic measures in the fuel and energy sector in connection with the unfriendly actions of some foreign countries and international organisations: foreign oil and gas companies are deprived of the rights to develop the Achimov deposits of the Urengoy field.

Decree of the President of the Russian Federation No. 965 of December 19, 2023 - on additional special economic measures in the fuel and energy sector in connection with the unfriendly actions of some foreign countries and international organisations: Wintershall and OMV are deprived of shares in oil and gas assets as part of the development of the Yuzhno-Russkoye field.

Order of the Pension and Social Insurance Fund of the Russian Federation No. 2315 of November 23, 2023 - on determining information formats for a unified form of information for maintaining individual (personalised) records and information on accrued insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (EFS-1)

Order of the Federal Tax Service No. ED-7-3/944@ of December 8, 2023 - approval of the tax return form for mineral extraction tax, the procedure for filling it in, as well as the format for submitting the tax return for mineral extraction tax in electronic form

Order of the Pension and Social Insurance Fund of the Russian Federation No. 2068 of October 18, 2023 - on establishment of forms and formats of electronic documents posted in the Unified State Social Security Information System

Order of the Pension and Social Insurance Fund of the Russian Federation No. 2281 of November 17, 2023 - approval of the unified form "Information for maintaining individual (personalised) records and information on accrued insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (EFS- 1)" and the procedure for filling it in

Order of the Federal Tax Service No. ED-21-784@ of October 30, 2023 - approval of the form, the procedure for filling it in and the format for submitting information in electronic form on registered real estate, rights and registered transactions related to real estate, as well as information on owners real estate

Order of the Pension and Social Insurance Fund of the Russian Federation No. 2282 of November 17, 2023 - approval of the application form for voluntary entry into legal relations for compulsory pension insurance for the purpose of paying additional insurance contributions for a funded pension, procedure for filling it in, as well as the format for filing with a territorial body of the Pension and Social Insurance Fund of the Russian Federation an application for voluntary entry into legal relations for compulsory pension insurance for the purpose of paying additional insurance contributions for a funded pension in electronic form (data format)

Decision of the Government of the Russian Federation No. 2222 of December 21, 2023 on conducting an experiment on labelling with means of identification of medicinal products for veterinary use

Decision of the Government of the Russian Federation No. 2221 of December 21, 2023 on conducting an experiment on labelling with means of identification of edible vegetable oils packaged in consumer packaging

Decision of the Government of the Russian Federation No. 2220 of December 21, 2023 on conducting an experiment on labelling with means of identification of animal feed packaged in consumer packaging

Federal Law No. 646-FZ of December 25, 2023 on amending the Federal Law on the suspension of certain provisions of international treaties of the Russian Federation and the European Union, Kingdom of Denmark, Iceland, Principality of Liechtenstein, Kingdom of Norway, Swiss Confederation - The visa fee has been increased for EU citizens

Federal Law No. 638-FZ of December 25, 2023 on amending the Code of Administrative Offences of the Russian Federation - Liability for violation of industrial safety requirements in coal mining has been increased

Federal Law No. 633-FZ of December 25, 2023 on amending the Federal Law on the special economic zone in the Kaliningrad Region and on amendments to certain legal acts of the Russian Federation - The Kaliningrad region was given powers of the Russian Federation to support investors in the region

Federal Law No. 632-FZ of December 25, 2023 on amending certain legal acts of the Russian Federation - Amendments to the legislation on the Central Bank and the formation of long-term savings were adopted

Federal Law No. 630-FZ of December 25, 2023 on amending the Law of the Russian Federation on Customs Tariffs and the Federal Law on the Fundamental Principles of State Regulation of Foreign Trade Activity - It was decided to stimulate the export of goods to friendly countries

Federal Law No. 629-FZ of December 25, 2023 on amending Article 286.1 of Part Two of the Tax Code of the Russian Federation - A new income tax deduction will be introduced in January

Federal Law No. 625-FZ of December 25, 2023 on amending Article 98 of the Federal Law on on State Control (Supervision) and Municipal Control in the Russian Federation - Anti-sanction measures extended until 2024

Federal Law No. 624-FZ of December 25, 2023 on amending certain legal acts of the Russian Federation - Foreign procurement participants will temporarily be able to use paper document flow, and declarations for brewers will be cancelled later

Decision of the Board of Directors of the Bank of Russia of December 22, 2023 on allowances to risk coefficients in relation to credit claims and requirements to receive accrued (accumulated) interest on credits (loans) provided for consumer purposes in foreign currency, and credits (loans) secured by mortgages

Letter of the Federal Tax Service No. SD-4-8/16147@ of December 27, 2023 - The Federal Tax Service recommends the form and format of an application for the refund of overpaid certain types of taxes or fees, including excess profit tax

Information of the Ministry of Economic Development of the Russian Federation of December 25, 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 - Rates of rate export duties for January have been established

Order of the Ministry of Internal Affairs of the Russian Federation No. 905 of November 24, 2023 on amending Order of the Ministry of Internal Affairs of the Russian Federation No. 750 of October 12, 2022 - The forms and rules for taking decisions on the cancellation of residence permits and temporary residence permits have been adjusted

Federal Law No. 671-FZ of December 25, 2023 on amending certain legal acts of the Russian Federation - A law has been signed establishing that the founder, member or participant of an nonprofit institution cannot be a foreign non-governmental organisation whose activities are recognized as undesirable in Russia

Federal Law No. 658-FZ of December 25, 2023 on amending the Federal Law on Industrial Policy in the Russian Federation - Domestic industrial products will have a logo and digital passports

Federal Law No. 649-FZ of December 25, 2023 on amending the Code of Administrative Offences of the Russian Federation - The procedure for forced deportation from Russia has been changed

Federal Law No. 647-FZ of December 25, 2023 on amending the Federal Law on Currency Regulation and Currency Control - Residents must disclose data on foreign currency assets of subsidiaries and foreign accounts of “related” non-residents

Decision of the Board of Directors of the Bank of Russia of December 22, 2023 on temporary approaches to calculating the amount of operational risk - Temporary approaches to calculating the amount of operational risk will be valid until September 30, 2024

Decision of the Board of Directors of the Bank of Russia of December 22, 2023 on tariffs for services of the Bank of Russia in the payment system of the Bank of Russia and the maximum values of the amount of fees charged by credit institutions from their clients for transferring funds by individuals in favour of individuals in the fast payment service of the payment system of the Bank of Russia

Decision of the Government of the Russian Federation No. 2261 of December 22, 2023 on conducting an experiment on the traceability of medicines for human use and raw materials used for the manufacture of medicines for human use on the territory of the Russian Federation

Information of the Federal Service for Control of Alcohol and Tobacco Markets dated December 27, 2023 "For producers and importers engaged in the production and circulation of wine products" - Corrective notifications about the start of circulation of wine products must be provided before January 1

Decision of the Government of the Russian Federation No. 2315 of December 26, 2023 on amending Decision of the Government of the Russian Federation No. 500 of March 29, 2023 - The deadline for not accruing penalties for errors in tax notifications has been extended