Monitoring of the Federal Legislation dated 27.04.2024

Resolution of the Collegium of the Eurasian Economic Commission No. 27 of March 26, 2024 on approval of the rate of import customs duty of the Common Customs Tariff of the Eurasian Economic Union with respect to titanium waste and scrap - Zero duty on imported titanium has extended

Letter of the Federal Tax Service No. EA-4-15/3388@ of March 26, 2024 - New register formats for exporters to confirm the validity of the zero VAT rate can be used from April 1

Order of the Federal Tax Service No. ED-7-15/162@ of February 28, 2024 - approval of the format and procedure for sending a bank guarantee to a tax authority in electronic form

Decree of the President of the Russian Federation No. 221 of March 29, 2024 - a special procedure for carrying out certain types of transactions (operations) with shares (stakes in authorised capital) of certain business companies

Order of the Federal Tax Service No. ED-7-15/19@ of January 16, 2024 - approval of the list of control ratios used to detect the fact of a violation of the procedure for filling in a notice of calculated amounts of taxes, fees, advance payments of taxes, insurance premiums

Order of the Federal Tax Service No. ED-7-3/170@ of March 1, 2024 - approval of the form and format for presenting the calculation of the financial result of an investment partnership in electronic form

Order of the Federal Tax Service No. SD-7-2/148@ of February 21, 2024 - approval of the form and format for filing a notification about the impossibility of submitting documents (information) in electronic form within the established time frame

Decree of the President of the Russian Federation No. 222 of March 31, 2024 - on the conscription of citizens of the Russian Federation for military service in April - July 2024 and on the dismissal from military service of citizens undergoing military service under conscription

Order of the Government of the Russian Federation No. 728-r of March 28, 2024: outbound tourism - in 2024, the contribution to the reserve fund of the tour operators association is 1 rouble

Information from the Bank of Russia, dated March 29, 2024 - restrictions are extended for transfers abroad with respect to funds of non-residents from unfriendly countries from the broker accounts and trust accounts

Information statement of the Ministry of Industry and Trade of the Russian Federation: updated list of passenger cars with an average cost of 10 million roubles (2024). For 2024, for the purpose of increased taxation, lists of passenger cars with an average cost have been compiled.

Order of the Federal Tax Service No. ED-7-3/164@ of February 29, 2024 - approval of the list of control ratios of tax returns (calculations) provided for in paragraph two of subitem 1 of item 5 of Article 11.3 of the Tax Code of the Russian Federation. Unified tax account: Federal Tax Service has established control ratios for tax returns and calculations.

Order of the Ministry of Labour and Social Protection of the Russian Federation No. 80n of February 29, 2024 - approval of the list of life events, occurrence of which provides citizens with opportunity to measures of social protection (support), social services provided within the framework of state social assistance, other social guarantees and payments

Order of the Federal Tax Service No. ED-7-15/217@ of March 20, 2024 - approval of forms and formats for submitting to the tax authority in electronic form applications provided for in Articles 74.1, 176.1, 203.1 of the Tax Code of the Russian Federation, as well as procedures for their filling in and submission. Application form is established for notifying the taxpayer of the guarantor release from obligations under the bank guarantee.

Decision of the Government of the Russian Federation No. 399 of March 30, 2024 - amendments to Decision of the Government of the Russian Federation No. 339 of March 10, 2022: list of additional grounds for purchasing from a single supplier (contractor, performer) has been adjusted.

Order of the Government of the Russian Federation No. 744-r of March 29, 2024: Government has defined types of procurement information that should not be published on the EIS website.

Letter of the Ministry of Finance of the Russian Federation No. 02-06-06/29423 of April 1, 2024: methodological recommendations concerning applicability of certain unified forms of electronic documents approved by Order No. 61n as part of implementation of e-document management

Decision of the Government of the Russian Federation No. 409 of April 1, 2024: specifics of non-application of liability in 2024 with respect to persons registered with tax authorities at their location (place of residence) on the territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye region, Kherson region

Order of the Federal Tax Service No. ED-7-14/172@ of March 4, 2024: approval of application forms used by tax authorities for accounting of foreign organisations that are tax agents specified in Item 1.1 of Article 226 of the Tax Code of the Russian Federation, procedures for filling in such application forms and formats for submitting in electronic form

Decision of the Government of the Russian Federation No. 422 of April 3, 2024 - approval of the Rules for confirming the licensee's compliance with licensing requirements in the field of production and circulation of tobacco products, nicotine-containing products and raw materials for their production

Decision of the Government of the Russian Federation No. 421 of April 3, 2024 - approval of the Rules for revocation of licenses for production and circulation of tobacco products, nicotine-containing products and raw materials for their production in accordance with a decision of the federal control and supervision authority

Decision of the Government of the Russian Federation No. 419 of April 3, 2024 - amendments to Decision of the Government of the Russian Federation No. 805 of April 30, 2022: limit on funds for issuing preferential mortgage loans to IT specialists is increased.

Federal Law No. 79-FZ of April 6, 2024 on amending the Criminal Code of the Russian Federation and Criminal-Procedural Code of the Russian Federation - The thresholds for large and especially large damages have been increased for the purposes of classifying economic crimes

Federal Law No. 78-FZ of April 6, 2024 on amending Articles 3.5 and 14.3 of the Code of Administrative Offences of the Russian Federation - There will be fines for advertising phone calls.

Federal Law No. 75-FZ of April 6, 2024 on amending the Federal Law on Freedom of Conscience and Religious Associations - The powers of the Ministry of Justice in the area of religious associations are enshrined in legislation

Federal Law No. 74-FZ of April 6, 2024 on amending certain legal acts of the Russian Federation - The debtor may apply to resume enforcement proceedings

Federal Law No. 68-FZ of April 6, 2024 on amending Article 9 of the Law of the Russian Federation on the State Border of the Russian Federation - Aircraft heading to drifting polar stations are exempt from border, customs and other types of control

Federal Law No. 66-FZ of April 6, 2024 on amending Article 24 of the Federal Law on State and Municipal Unitary Enterprises - Unitary enterprises are allowed to borrow not only in the form of loans and budget loans but also in other forms in cases established by the Government

Resolution of the Constitutional Court of the Russian Federation No. 16-P of April 9, 2024 In the case of verifying the constitutionality of Item 6 of Article 138 of the Federal Law on Insolvency (Bankruptcy) - The Constitutional Court determined the balance of interests of the tax authority and secured creditors in bankruptcy

Decree of the President of the Russian Federation No. 244 of April 8, 2024 on amending Decree of the President of the Russian Federation No. 95 of March 5, 2022 on a Temporary Procedure for Fulfilling Obligations Owing to Certain Foreign Creditors and Decree of the President of the Russian Federation No. 665 of September 9, 2023 on the Temporary Procedure for the Fulfilment of Government Debt Obligations of the Russian Federation, Consisting of Government Securities the Nominal Value of Which Is Indicated in Foreign Currency, and Other Obligations on Foreign Securities to Residents and Foreign Creditors - The President prohibited the collection of mandatory payments from assets in S-type or I-type accounts

Decree of the President of the Russian Federation No. 249 of April 8, 2024 on amending Decree of the President of the Russian Federation No. 723 of October 7, 2022 on the Application of Additional Special Economic Measures in the Fuel and Energy Sector in Connection with the Unfriendly Actions of Certain Foreign States and International Organisations - The deadline for the sale of shares of foreign shareholders of the Sakhalin-1 project has been extended.

Information of the Ministry of Economic Development of the Russian Federation of April 10, 2024 on the average price of Urals oil for March 2024

Information of the Ministry of Economic Development of the Russian Federation of April 10, 2024 on the average prices for the relevant types of hydrocarbon raw materials produced at a new offshore hydrocarbon field for the period from March 1 to March 31, 2024 for the past tax period

Resolution of the Constitutional Court of the Russian Federation No. 17-P of April 11, 2024 In the case of verifying the constitutionality of Article 85, Part 4 of Article 87 and Article 211 of the Code of Administrative Proceedings of the Russian Federation - The Constitutional Court of the Russian Federation: it is necessary to supplement the powers of the court when considering claims in the area of protection of cultural heritage sites

Information Letter of the Bank of Russia No. IN-03-59/24 of April 11, 2024 on inappropriate practices in consumer lending. Banks should not charge borrowers a fee for changing the terms of loan agreements

Information statement of the Federal Service for Supervision over Alcohol and Tobacco Markets, dated April 12, 2024: filing an application for the extending or renewal of a license through the Public Services web-portal

Decision of the Government of the Russian Federation No. 470 of April 13, 2024 - amendments to certain acts of the Government of the Russian Federation: the RF Government has approved the procedure for making a decision on extending the deadline for for companies resident in Russian special administrative regions (SAR) to be excluded from the register of foreign legal entities. Such decisions to be made by the Governmental commission for control of foreign investment.

Decree of the President of the Russian Federation No. 452 of April 16, 2024 - amendments to Decree of the President of the Russian Federation No. 582 of August 3, 2023 "On measures to ensure compulsory state life and health insurance of citizens of the Russian Federation serving in volunteer formations

Resolution of the Constitutional Court of the Russian Federation No. 18-P of April 16, 2024 - concerning the case of verifying the constitutionality of Item 2 of part four of Article 426 of the Civil Procedure Code of the Russian Federation in connection with a complaint of citizen I.Yu. Kolosov: Constitutional Court allowed consideration of real estate disputes by arbitration courts, subject to compliance with the public order of the Russian Federation.

Decision of the Government of the Russian Federation No. 454 of April 11, 2024 - standards have been established for providing beneficiaries with free medicines for 2024.

Order of the Ministry of Finance of the Russian Federation No. 26n of March 19, 2024 - approval of the list of officials of the Ministry of Finance of the Russian Federation authorised to draw up protocols on administrative offenses within the scope of state control (supervision) over the activities of a self-regulatory organisation of auditors

Decision of the Board of Directors of the Bank of Russia, dated April 12, 2024 - he list of information that must be contained in the application for payments on Eurobonds with which the obligations of a Russian legal entity are associated, and the list of documents confirming the claims made by the Eurobond holder

Order of the Ministry of Transport of the Russian Federation No. 444 of December 28, 2023 - approval of the Procedure for issuing permits for the export outside the territory of the Russian Federation of certain types of vehicles, their parts and components according to the list in accordance with Appendix No. 2 to Decision of the Government of the Russian Federation No. 312 of March 9, 2022 No. 312 'On the introduction on a temporary basis of a permit procedure for the export of certain types of goods outside the territory of the Russian Federation'

Decision of the Board of Directors of the Bank of Russia, dated April 12, 2024 - establishing the procedure and timing for the forced conversion of securities of foreign issuers certifying rights in relation to shares of joint-stock companies with the status of an international company into shares of such joint-stock companies

Resolution of the Constitutional Court of the Russian Federation No. 19-P of April 18, 2024 - in the case of verifying the constitutionality of Part 10 of Article 162 and Part 3 of Article 200 of the Housing Code of the Russian Federation in connection with the complaint of the limited liability company Management Company "Mir": Constitutional Court has clarified that a management company must keep its responsibility under the contract until the emergence of a new management company.

Decision of the Board of Directors of the Bank of Russia, dated April 12, 2024 - on the levels of credit ratings established in accordance with Direction of the Bank of Russia No. 6032-U of December 23, 2021

Federal Law No. 90-FZ of April 22, 2024 on amening the Federal Law on Amending Certain Legal Acts of the Russian Federation - Temporary relief introduced for patent attorneys from new regions

Federal Law No. 86-FZ of April 22, 2024 on amening the Code of Administrative Offences of the Russian Federation - Businesses will be fined for non-compliance with requirements for the handling of livestock by-products

Federal Law No. 83-FZ of April 22, 2024 on amening the Federal Law on Solicitors'/Barristers' Activities and the Bar in the Russian Federation

Order of the Federal Tax Service No. ED-7-14/212@ of March 18, 2024 on amending the Appendix to Order of the Federal Tax Service No. MMV-7-14/729@ of December 29, 2016 - The Federal Tax Service has reduced the period of financial data about companies being in the public domain

Order of the Federal Tax Service No. ED-7-8/20 of January 16, 2024 on amending the Appendix to Order of the Federal Tax Service No. ED-7-8/1047@ of November 2, 2022 - The procedure for submitting notifications of calculated tax amounts has been updated

Resolution of the Constitutional Court of the Russian Federation No. 20-P of April 23, 2024 In the case of verifying the constitutionality of Part 3 of Article 19, Parts 1 and 2 of Article 57, Part 1 of Article 59, Part 1 of Article 60 and Part 1 of Article 63 of the Housing Code of the Russian Federation - The Constitutional Court clarified the rules for providing vacated rooms in a communal apartment for social rent

Federal Law No. 96-FZ of April 22, 2024 on amening Part Two of the Tax Code of the Russian Federation - amendments to the Tax Code were adopted: recording and control special stamps for applying to the packaging of tobacco and excisable nicotine-containing products will replace excise stamps; excise tax rates on Russian wines will be reduced from May 1, 2024; a coefficient is provided that increases the amount of mineral extraction tax when extracting semi-products containing one or more precious metals

Federal Law No. 95-FZ of April 22, 2024 on amening the Federal Law on Youth Policy in the Russian Federation - Amendments to legislation regarding youth employment were adopted.

Federal Law No. 93-FZ of April 22, 2024 on amening 93-ФЗ on amening the Federal Law on the State Language of the Russian Federation - The National Dictionary Fund is being created in Russia

Federal Law No. 92-FZ of April 22, 2024 on amening Articles 164 and 165 of Part Two of the Tax Code of the Russian Federation - It will become easier to confirm the zero VAT rate for international transportation of goods

Federal Law No. 96-FZ of April 23, 2024 on amening Article 40 of the Federal Law on Advertising and the Federal Law on Amending Certain Legal Acts of the Russian Federation - Contracts for the installation and operation of advertising structures will be extended without bidding

Federal Law No. 97-FZ of April 23, 2024 on amening the Federal Law on the Central Bank of the Russian Federation (the Bank of Russia) - Systemically important banks will switch to internal ratings when assessing credit risk

Information of the Ministry of Economic Development of the Russian Federation of April 23, 2024 on the export customs duties on crude oil and certain categories of goods manufactured from oil for the period from May 1 till May 31, 2024 - Zero rates of export duties on oil and petroleum products will remain in May

Information of the Ministry of Economic Development of the Russian Federation of April 24, 2024 - Deflator coefficients for the mineral extraction tax rate for coal mining for the second quarter of 2024 are known

Resolution of the Constitutional Court of the Russian Federation No. 21-P of April 25, 2024 In the case of verifying the constitutionality of Part 6 of Article 32 of the Housing Code of the Russian Federation - The Constitutional Court protected the housing rights of former family members of the owner of seized emergency housing who refused to participate in its privatisation

Order of the Ministry of Internal Affairs of the Russian Federation No. 125 of March 21, 2024 on forms of documents for admission to Russian citizenship and its termination have been updated

Information of the Bank of Russia dated April 26, 2024 The Bank of Russia decided to keep the key rate at 16.00 percent per annum

Information of the Ministry of Economic Development of the Russian Federation of April 25, 2024 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

Instructions of the Bank of Russia No. 213-I of January 10, 2024 on open positions of credit institutions on currency risk - The regulation of open currency positions of credit institutions is being improved

Direction of the Bank of Russia No. 6667-U of January 10, 2024 on amending Regulations of the Bank of Russia No. 421-P of May 30, 2014 on the Procedure for Calculation of the Short-Term Liquidity Ratio (Basel III) - The Bank of Russia has been changed the calculation of the short-term liquidity ratio (Basel III)