Monitoring of the Federal Legislation dated 28.12.2024

Federal Law No. 418-FZ of November 29, 2024 on amending Parts One and Two of the Tax Code of the Russian Federation and certain legal acts of the Russian Federation - Digital currency to be taxed

Federal Law No. 417-FZ of November 29, 2024 on amending Article 284 of Part Two of the Tax Code of the Russian Federation and Article 4 of the Federal Law on amending Part Two of the Tax Code of the Russian Federation - The profit tax rate has been increased for organisations in the radio-electronic industry

Federal Law No. 416-FZ of November 29, 2024 on amending Part Two of the Tax Code of the Russian Federation and certain legal acts of the Russian Federation - All veterinary services are exempt from VAT

Decision of the Government of the Russian Federation No. 1638 of November 28, 2024 on the parameters for applying the federal investment tax deduction

Federal Law No. 427-FZ of November 30, 2024 on Private Security Activities

Federal Law No. 429-FZ of November 30, 2024 on amendments to the Federal Law on the Skolkovo Innovation Center

Federal Law No. 432-FZ of November 30, 2024 on amendments to Article 112 of the Federal Law on the Contract System in the Sphere of Procurement of Goods, Works, Services for Ensuring National and Municipal Needs

Federal Law No. 425-FZ of November 30, 2024 on ratification of Russian-Indian International Treaties to Credit Agreements

Federal Law No. 424-FZ of November 30, 2024 on ratification of the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the Procedure for recognising an electronic signature (electronic digital signature) in electronic document during cross-border electronic interaction

Decision of the Government of the Russian Federation No. 1637 of November 28, 2024 on rates and the basis for calculating customs duties for customs operations related to the release of goods

Order of the Federal Tax Service No. ED--3/830@ of October 2, 2024 on approval of the form, procedure for filling in and the format for submitting an electronic tax return on corporate income tax, as well as on amendments to the Appendix to Order of the Federal Tax Service No. ED-7-3/164@ of February 29, 2024

Order of the Federal Tax Service No. ED-7-11/871@ of October 18, 2024 on approval of the forms of documents used to obtain tax deductions for personal income tax in a simplified manner, as well as the formats for submitting applications for receiving tax deductions for personal income tax in a simplified manner in electronic form

Order of the Ministry of Transport of the Russian Federation No. 386 of October 31, 2024 on approval of the Procedure for collecting fees for regular air transportation of passengers and baggage, calculated on the basis of tariffs and fees

Direction of the Bank of Russia No. 6879-U of September 30, 2024 on the procedure for the formation of reserves for possible losses on individual claims by non-bank credit organisations, central counterparties, credit organisations that are settlement depositories within the framework of restrictive measures

Decision of the Government of the Russian Federation No. 1693 of November 30, 2024 - approval of the Rules for establishing and changing the boundaries of subsoil plots granted for use

Order of the Ministry of Transport of the Russian Federation No. 367 of October 18, 2024 - approval of the Federal Aviation Rules "Maintenance of unmanned aircraft systems and (or) their elements, civil aircraft, aircraft engines, propellers subject to mandatory certification, with the exception of light, ultra-light civil aircraft that do not carry out commercial air transportation and aviation work. Part 145"

Decision of the Government of the Russian Federation No. 1684 of November 30, 2024 - approval of the Rules for State Registration of Medical Devices

Decision of the Government of the Russian Federation No. 1682 of November 30, 2024 - approval of the Rules for Labeling Certain Types of Grocery and Other Food Products Packaged in Consumer Packaging with Identification Means and the Specifics of Implementing the State Information System for Supervision over Circulation of Goods Subject to Mandatory Labelling with Identification Means, with Respect to Certain Types of Grocery and Other Food Products Packaged in Consumer Packaging"

Decision of the Government of the Russian Federation No. 1683 of November 30, 2024 - approval of the Rules for Labeling Certain Types of Lubricants and Special Automotive Fluids with Identification Means and the Specifics of Implementing the State Information System for Supervision over Circulation of Goods Subject to Mandatory Labelling with Identification Means, with Respect to Certain Types of Lubricants and Special Automotive Fluids

Decision of the Government of the Russian Federation No. 1644 of November 28, 2024 - on the procedure for conducting environmental impact assessment

Federal Law No. 446-FZ of November 30, 2024 - amendments to Article 6 of the Federal Law "On the Procedure for Implementing Foreign Investments in Strategically Significant Economic Entities for Ensuring National Defense and State Security" and to certain legal acts of the Russian Federation"

Federal Law No. 443-FZ of November 30, 2024 - amendments to Article 11 of the Federal Law "On Industrial Policy in the Russian Federation"

Order of the Federal Tax Service No. ED-7-11/1015@ of November 11, 2024 - approval of the contents of information on an individual, his expenses related to the acquisition and storage of securities, and individual investment account, to be provided by a broker, manager or management company of an open-end mutual investment fund to another broker, manager or management company of an open-end mutual investment fund

Information of the Ministry of Economic Development of the Russian Federation, dated December 4, 2024 - on the average price level of Urals crude oil for November 2024

Order of the Ministry of Science and Higher Education of the Russian Federation No. 763 of November 14, 2024 - approval of the forms of the certificate of proficiency in the Russian language, knowledge of the history of Russia and the fundamentals of the legislation of the Russian Federation at a level corresponding to the purpose of obtaining a temporary residence permit or a residence permit, a work permit or a patent, a certificate confirming the level of proficiency in the Russian language required for the purposes of acquiring citizenship of the Russian Federation, a certificate confirming knowledge of the history of Russia and the fundamentals of the legislation of the Russian Federation at a level necessary for the purposes of acquiring citizenship of the Russian Federation, technical requirements for them, as well as the procedure for issuing such certificates

Decree of the President of the Russian Federation No. 1033 of December 5, 2024 - amendments to Decree of the President of the Russian Federation No. 172 of March 31, 2022 "On a Special Procedure for the Fulfillment of Obligations by Foreign Buyers to Russian Suppliers of Natural Gas"

Resolution of the Board of the Eurasian Economic Commission No. 137 of December 2, 2024 - amendments to Item 1 of Resolution of the Board of the Eurasian Economic Commission No. 83 of May 22, 2018: the EEC has adjusted the rules for calculating additional charges when determining the customs value of imported goods.

Order of the Federal Tax Service No. ED-7-11/877@ of October 18, 2024 on amending Appendices No. 1 and No. 2 to Order of the Federal Tax Service No. MMV-7-11/387@ of September 10, 2015 - New codes for types of income and tax deductions for personal income tax will come into effect on January 1, 2025

Order of the Federal Tax Service No. ED-7-14/801@ of September 25, 2024 on approval of the features of registration in tax authorities of foreign organisations that are not investors under a production sharing agreement or operators of such an agreement

Decree of the President of the Russian Federation No. 1062 of December 10, 2024 on amending the Regulations on the procedure for considering issues of citizenship of the Russian Federation, approved by Decree of the President of the Russian Federation No. 889 of November 22, 2023 - The procedure for admission to Russian citizenship has been updated

Order of the Federal Tax Service No. ED-7-11/845@ of October 10, 2024 - Personal Income Tax: from January 1, banks will inform the tax authorities about interest paid on deposits using a new form

Decree of the President of the Russian Federation No. 1045 of December 9, 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 in the Sakhalin-1 project has been extended again

Decree of the President of the Russian Federation No. 1046 of December 9, 2024 on amending Decree of the President of the Russian Federation No. 16 of January 17, 2023 on the Temporary Procedure for Taking of Decisions by Bodies of Certain Russian Business Entities - Large companies can take corporate decisions without taking into account the votes of co-owners from unfriendly countries until the end of 2025

Order of the Federal Tax Service No. ED-7-8/987@ of November 5, 2024 on approval of the form of the certificate on a positive, negative or zero balance of the unified tax account of a taxpayer, fee payer, payer of insurance premiums or tax agent

Order of the Government of the Russian Federation No 3689-r of December 11, 2024 Starting from the new year, the tax burden on small and medium-sized manufacturing enterprises will be reduced

Order of the Ministry of Education of the Russian Federation No. 782 of November 7, 2024 - Lists of professions and specialities of secondary vocational education have been updated

Decision of the Government of the Russian Federation No. 1745 of December 11, 2024 on amending Decision of the Government of the Russian Federation No. 2068 of November 27, 2021 - The Government of the Russian Federation has reduced export duties on mineral fertilizers

Federal Law No. 453-FZ of December 13, 2024 on amending Article 76.9-5 of the Federal Law on the Central Bank of the Russian Federation (Bank of Russia) and the Federal Law on Organised Trading - There will be provisions on commodity trading systems in the legislation

Federal Law No. 452-FZ of December 13, 2024 on financial and commodity indicator administrators

Federal Law No. 451-FZ of December 13, 2024 on amending Article 333.33 of Part Two of the Tax Code of the Russian Federation - State duty is charged for entering information into the register of professional collection organisations

Order of the Ministry of Education of the Russian Federation No. 769 of November 5, 2024 - The list of school textbooks has been updated and a maximum period for the use of excluded textbooks has been established

Order of the Ministry of Finance of the Russian Federation No. 121n of August 30, 2024 on approval of the Unified Chart of Accounts for Public Finances

Federal Law No. 454-FZ of December 13, 2024 - on Ratification of the Agreement between the Government of the Russian Federation and the Government of the People's Democratic Republic of Algeria on Cooperation in the Field of Exploration and Use of Outer Space for Peaceful Purposes

Federal Law No. 457-FZ of December 13, 2024 - amendments to the Federal Law "On Non-Commercial Organisations"

Federal Law No. 459-FZ of December 13, 2024 - amendments to Article 574 of Part Two of the Civil Code of the Russian Federation: mandatory notarisation of a real estate donation agreement concluded between citizens has been introduced.

Federal Law No. 462-FZ of December 13, 2024 - amendments to the Law of the Russian Federation "On the Right of Citizens of the Russian Federation to Freedom of Movement, Choice of Place of Stay and Residence within the Russian Federation" and Articles 6 and 15.2 of the Federal Law "On the Status of Military Personnel": the procedure for registering military personnel at their place of residence has been changed.

Federal Law No. 467-FZ of December 13, 2024 - amendments to Articles 76.1 and 178 of the Criminal Code of the Russian Federation and Articles 28.1 and 151 of the Criminal Procedure Code of the Russian Federation: criminal liability for cartels in tenders has been tightened

Federal Law No. 470-FZ of December 13, 2024 - amendments to the Labour Code of the Russian Federation: fixed-term employment contracts with heads of structural divisions of an organisation are not allowed

Decree of the President of the Russian Federation No. 1069 of December 13, 2024 - amendments to Decree of the President of the Russian Federation No. 961 of December 27, 2022 "On the Application of Special Economic Measures in the Fuel and Energy Sector in Connection with the Establishment by Certain Foreign States of a Maximum Price for Russian Oil and Oil Products"

Resolution of the Council of the Eurasian Economic Commission No. 105 of September 24, 2024 - establishing the rate of import customs duty of the Common Customs Tariff of the Eurasian Economic Union with respect to certain types of internal combustion engines

Information of the Ministry of Economic Development of the Russian Federation, dated December 13, 2024 - on average prices for the previous tax period for the corresponding types of hydrocarbon raw materials produced at a new offshore hydrocarbon field, for the period from November 1 to November 30, 2024

Order of the Ministry of Finance of the Russian Federation No. 190n of December 12, 2024 - establishing the price not lower than which the purchase (except for import) and supply (except for export) of ethyl alcohol produced from non-food raw materials and denatured ethyl alcohol produced from food and non-food raw materials (except for bioethanol) are carried out

Order of the Ministry of Finance of the Russian Federation No. 189n of December 12, 2024 - establishing the price not lower than which the purchase (except for import) and supply (except for export) of ethyl alcohol produced from food raw materials are carried out

Order of the Ministry of Finance of the Russian Federation No. 191n of December 12 2024 - establishing the prices not lower than which the purchase (except for import), supply (except for export) and retail sale of alcoholic beverages with a strength of over 28 percent are carried out

Order of the Bank of Russia No. OD-2151 of December 16, 2024 - amendments to Appendix 1 to Order of the Bank of Russia No. OD-218 of February 12, 2024: the regulator has changed the schedule for the transition of the core banks to compliance with the liquidity coverage ratio on their own.

Order of the Federal Tax Service No. ED-7-3/989@ of November 5, 2024 - approval of the Form of a value added tax return, the Procedure for completing (submitting) it, the Format for submitting the value added tax return in electronic form, as well as the Formats for submitting documents attached to such return in electronic form

Order of the Federal Tax Service No. ED-7-15/1040@ of November 15, 2024 - approval of the Form of notification of the obligation to submit a value added tax return when foreign persons provide services in electronic form, or sell goods through an electronic trading platform

Order of the Federal Tax Service No. ED-7-15/1034@ of November 15, 2024 - aproval of the Form, Procedure for completing and Format for submitting the register provided for in subitem 7 of Item 1 of Article 165 of the Tax Code of the Russian Federation in electronic form

Direction of the Bank of Russia No. 6900-U of October 14, 2024 - establishing the requirements for the conditions and procedure for providing the service of providing information on the ban (lifting the ban) on concluding consumer loan (credit) agreements to an individual entity of the credit history, through in a multifunctional center for state and municipal services and the form of providing information on the ban (lifting the ban) on concluding consumer loan (credit) agreements

Direction of the Bank of Russia No. 6899-U of 14 October 2024 - establishing the requirements for the conditions and procedure for providing the service related to the entering into the credit history of information on the ban (lifting the ban) on concluding consumer loan (credit) agreements when an individual entity of credit history applies to a multifunctional center for state and municipal services

Information statement of the Bank of Russia, dated December 20, 2024 - the Bank of Russia decided to keep the key rate at 21.00% per annum

Decree of the President of the Russian Federation No. 1080 of December 19, 2024 - amendments to Decree of the President of the Russian Federation No. 172 of March 31, 2022 "On the Special Procedure for the Fulfillment of Obligations by Foreign Buyers to Russian Suppliers of Natural Gas"

Order of the Federal Tax Service No. ED-7-14/1042@ of November 18, 2024 - approval of the form, the procedure for filling it in and the format for submitting information on a lawyer in electronic form

Resolution of the Plenum of the Supreme Court of the Russian Federation No. 40 of December 17, 2024 on some issues related to the entry into force of Federal Law No. 107-FZ of May 29, 2024 on amendments to the Federal Law on Insolvency (Bankruptcy) and Article 223 of the Arbitration Procedural Code of the Russian Federation

Resolution of the Plenum of the Supreme Court of the Russian Federation No. 39 of December 17, 2024 on the practice of applying the norms of the Criminal Procedural Code of the Russian Federation regulating the grounds and procedure for returning a criminal case to the prosecutor

Decision of the Government of the Russian Federation No. 1837 of December 20, 2024 on the state support for the formation of long-term savings

Order of the Federal Tax Service No. ED-7-17/916@ of October 30, 2024 on approval of the List of states (territories) with which automatic exchange of financial information is carried out

Order of the Federal Tax Service No. ED-7-17/915@ of October 30, 2024 on approval of the List of foreign states (territories) with whose competent authorities automatic exchange of country reports is carried out

Order of the Federal Tax Service No. ED-7-17/914@ of October 30, 2024 on approval of the List of states (territories) that do not ensure the exchange of information for taxation purposes with the Russian Federation

Direction of the Bank of Russia No. 6928-U of November 5, 2024 on the procedure for counteracting the execution of transactions with digital roubles that correspond to the signs of the transfer of funds without the voluntary consent of the client, established by the Bank of Russia in accordance with Part 33 of Article 8 of Federal Law No. 161-FZ of June 27, 2011 on the National Payment System

Information of the Ministry of Economic Development of the Russian Federation of December 23, 2024 the export duty rate on mineral fertilizers is 7% until the end of December

Order of the Federal Tax Service No. ED-7-26/1032@ of November 15, 2024 on amending Appendix No. 1 to Order of the Federal Tax Service No. ED-7-26/970@ of December 19, 2023 - The invoice format has been updated

Decision of the Government of the Russian Federation No. 1869 of December 23, 2024 on the establishment of a ban on the mining of digital currency in certain subjects of the Russian Federation and in certain territories of subjects of the Russian Federation

Order of the Ministry of Internal Affairs of the Russian Federation No. 819 of November 26, 2024 - The Federal Security Service must send information to the Ministry of Internal Affairs about the appointment of a foreigner for administrative expulsion from Russia, about the undesirability of staying in Russia, about the refusal to allow entry into the country, as well as about the recognition of a foreigner as guilty of committing a crime

Decree of the President of the Russian Federation No. 1104 of December 24, 2024 on amending certain decrees of the President of the Russian Federation - The specifics of fulfilling certain obligations by companies from new regions to foreign persons from unfriendly states have been determined

Order of the Ministry of Internal Affairs of the Russian Federation No. 824 of November 28, 2024 - The specifics of taking a decision on the undesirability of the stay of a minor foreigner have been established

Order of the Ministry of Internal Affairs of the Russian Federation No. 836 of November 29, 2024 on the establishment of the Procedure for informing the territorial body of the Ministry of Internal Affairs of the Russian Federation by a foreign citizen or stateless person in respect of whom the expulsion regime is applied

Order of the Ministry of Internal Affairs of the Russian Federation No. 826 of November 28, 2024 on amending the Procedure for the deportation of foreign citizens and stateless persons

Information Statement of the Bank of Russia of December 26, 2024 - The licence for banking operations of Garant-Invest commercial bank (JSC) has been revoked

Decision of the Board of Directors of the Bank of Russia of December 24, 2024 on establishing a period during which the limitation on the value of the full cost of a consumer loan (credit) is not subject to application

Decision of the Government of the Russian Federation No. 1875 of December 23, 2024 - New bans and restrictions on the purchase of foreign goods are being introduced

Order of the Ministry of Internal Affairs of the Russian Federation No. 862 of December 10, 2024 on the work of the Ministry of Internal Affairs of the Russian Federation in applying the expulsion regime to foreign citizens and stateless persons

Order of the Federal Tax Service No. ED-7-13/1043@ of November 18, 2024 on amending the Appendix to Order of the Federal Tax Service No. MMV-7-1З/338@ of July 5, 2019 - The rules for filling out notifications of participation in foreign organisations (on the establishment of foreign structures without forming a legal entity) have been adjusted.

Information of the Ministry of Economic Development of the Russian Federation of December 26, 2024 on the average price of crude oil of the Urals brand for the period from November 15 to December 14, 2024

Decision of the Board of Directors of the Bank of Russia of December 24, 2024 on the requirements for the activities of credit institutions and non-credit financial institutions (persons who have the right to directly or indirectly dispose of shares (interests) that constitute the authorised capital of credit institutions or non-credit financial institutions)

Direction of the Bank of Russia No. 6956-U of December 2, 2024 on the procedure for establishing and publishing by the Central Bank of the Russian Federation official exchange rates of foreign currencies in relation to the rouble

Federal Law No. 494-FZ of December 26, 2024 on amending certain legal acts of the Russian Federation - A number of measures to support the economy have been extended

Federal Law No. 492-FZ of December 26, 2024 on amending the Forest Code of the Russian Federation - Forest climate projects to be implemented in Russia

Federal Law No. 490-FZ of December 26, 2024 on amending the Code of the Russian Federation on Administrative Offences - Fines for traffic violations will increase from 2025

Federal Law No. 484-FZ of December 26, 2024 on amending the Federal Law on the Contractual System in the Area of Procurement of Goods, Works and Services for Meeting State and Municipal Needs - The procedure for concluding a contract with counter investment obligations has been optimized

Federal Law No. 483-FZ of December 26, 2024 on Amending Articles 3.1 and 35 of the Law of the Russian Federation on Customs Tariffs - The list of goods exempt from export duties and the procedure for calculating the duty on oil have been clarified

Federal Law No. 479-FZ of December 26, 2024 on amending. the Federal Law on Advertising and certain legal acts of the Russian Federation - Deductions must be paid from income from online advertising