Monitoring of the Federal Legislation dated 30.12.2025

Order of the Federal Tax Service No. ED-7-21/876@ of October 9, 2025 - approval of the Form of notification regarding the need to receive documents (information) containing tax secrets from tax authorities in electronic form via the personal account on the Unified Portal for State and Municipal Services, as well as the Form of notification regarding the termination of receiving documents (information) from tax authorities in electronic form via the personal account on the Unified Portal for State and Municipal Services, the Procedures for filling in such Forms, and the Formats for submitting such notifications in electronic form

Order of the Ministry of Construction and Housing and Utility Services of the Russian Federation No. 656/pr of October 28, 2025 - on establishing the Procedure for the development, coordination, and approval of Self-Regulation Rules in the field of engineering surveys, architectural and construction design, construction, reconstruction, major repairs, demolition of capital construction facilities, as well as Requirements for them and the List of such rules

Order of the Ministry of Emergency Situations of the Russian Federation No. 980 of October 29, 2025 - approval of Mandatory Requirements for technical documentation for small vessels

Direction of the Bank of Russia No. 7204-U of October 9, 2025 - approval of new insurance tariffs for compulsory civil liability insurance of vehicle owners (also known as OSAGO tariffs)

Decision of the Government of the Russian Federation No. 1875 of November 25, 2025 on the new rules for licensing activities in the area of providing communications services

Information statement of the Bank of Russia dated December 2, 2025 - Some bank support measures will be extended until 2026

Order of the Federal Tax Service No. ED-7-21/877@ of October 9, 2025 - The Federal Tax Service has determined which documents and tax information can be obtained through the Russian Portal of Government Services

Decision of the Government of the Russian Federation No. 1963 of November 29, 2025 on approval of the Rules for granting a permit for the catch of aquatic biological resources, suspending its validity or cancelling it

Decision of the Government of the Russian Federation No. 1962 of November 29, 2025 on amending certain acts of the Government of the Russian Federation - Gas supply rules will change from March 1

Decision of the Government of the Russian Federation No. 1936 of November 28, 2025 - Rules for the formation and maintenance of a list of Russian software for in-house needs have been prepared

Decision of the Government of the Russian Federation No. 1954 of November 28, 2025 on approval of the Rules for smartphones and other electronic products

Information of the Ministry of Economic Development of the Russian Federation dated December 3, 2025 - The average price level for Urals crude oil for November 2025 has been determined.

Information Statement of the Bank of Russia dated December 3, 2025 - The Bank of Russia has permitted non-credit financial companies not to disclose information that could lead to sanctions until 2026

Decree of the President of the Russian Federation No. 883 of December 2, 2025 - Foreign citizens and stateless persons of interest to the Russian Federation will be able to obtain temporary residence permits or permanent residence permits through a simplified procedure

Order of the Ministry of Economic Development of the Russian Federation No. 767 of November 18, 2025 - The regulations for the formation and maintenance of the register of tour operators have been updated

Resolution of the Constitutional Court of the Russian Federation No. 43-P of December 4, 2025 in the case of verifying the constitutionality of Part Two of Article 128.1 of the Criminal Code of the Russian Federation - The Constitutional Court clarified which online appeals to public authorities are not considered defamation

Resolution of the Constitutional Court of the Russian Federation No. 42-P of December 1, 2025 in the case of verifying the constitutionality of part 23 of Article 26 of Federal Law No. 342-FZ of August 3, 2018 on Amending the Town-Planning Code of the Russian Federation and Certain Legislative Acts of the Russian Federation - The Constitutional Court has protected the rights of owners to purchase their land plots that were included in protected zones before 2018

Decision of the Government of the Russian Federation No. 1935 of November 28, 2025 on payments to tourists in cases where a tour operator concludes more than one insurance contract or more than one agreement on the provision of a bank guarantee

Decision of the Government of the Russian Federation No. 1912 of November 27, 2025 - The procedure for the provision of hotel services and other accommodation services in the Russian Federation has been updated

Order of the Ministry of Transport of the Russian Federation No. 362 of October 30, 2025 on approval of the Rules for the carriage of passengers by sea

Decision of the Government of the Russian Federation No. 1947 of November 28, 2025 on the introduction of a temporary ban on the export of waste and scrap precious metals or metals clad with precious metals from the Russian Federation

Decision of the Government of the Russian Federation No. 1949 of November 28, 2025 on amending certain acts of the Government of the Russian Federation - The rules for accreditation of IT companies have changed

Information of the Bank of Russia of December 5, 2025 - From December 8, the Bank of Russia will lift restrictions on the transfer of funds abroad for citizens of Russia and friendly countries

Order the Federal Service of the National Guard Troops of the Russian Federation No. 356 of October 1, 2025 on approval of the Procedure for implementing federal state control over the circulation of weapons

Decree of the President of the Russian Federation No. 900 of December 8, 2025 - on measures to improve social security for federal civil servants of military courts located outside the Russian Federation

Decree of the President of the Russian Federation No. 896 of December 8, 2025 - on the Strategy for the Development of Healthcare in the Russian Federation through 2030

Resolution of the Board of the Eurasian Economic Commission No. 113 of December 2, 2025 - on establishing rates of import customs duties of the Common Customs Tariffs of the Eurasian Economic Union for certain types of nuts, seeds, and fruit pits

Decree of the President of the Russian Federation No. 894 of December 8, 2025 - on amending Decree of the President of the Russian Federation No. 126 of March 18, 2022 on Additional Temporary Economic Measures to Ensure the Financial Stability of the Russian Federation in the Sphere of Currency Regulation

Decree of the President of the Russian Federation No. 895 of December 8, 2025 - on amending 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: foreign buyers have been granted an extended period of payment for gas supplies through any Russian bank.

Decree of the President of the Russian Federation No. 897 of December 8, 2025 - on amending Decree of the President of the Russian Federation No. 520 of August 5, 2022 on the Application of Special Economic Measures in the Financial and Fuel and Energy Sectors in Connection with the Unfriendly Actions of Certain Foreign States and International Organisations: the ban on the withdrawal of major foreign investors from extractive and energy projects is extended for 2 years - until December 31, 2027.

Decree of the President of the Russian Federation No. 912 of December 9, 2025 - on amending Decree of the President of the Russian Federation No. 778 of October 24, 2025 on the Specifics of Customs Regulation on the Russian-Kazakh Section of the State Border of the Russian Federation: the simplified regime for importing goods from Kazakhstan and Kyrgyzstan has been extended.

Order of the Ministry of Transport of the Russian Federation No. 366 of October 30, 2025 - on amending Item 2 of Order of the Ministry of Transport of the Russian Federation No. 444 of December 28, 2023 on 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 Appendix No. 2 to Decision of the Government of the Russian Federation No. 312 of March 9, 2022 on the Introduction of a Temporary Permit-Based Procedure for the Export of Certain Types of Goods Outside the Territory of the Russian Federation: the permit-based procedure will be in effect until the end of 2027 with respect to exports of certain types of vehicles from Russia

Order of the Ministry of Justice of the Russian Federation No. 136 of December 9, 2025 - on Reporting Forms for non-profit organisations: the Order establishes a uniform form for reporting on NPO activities, the rules for submitting them to the Ministry of Justice, the procedure for posting reports on the Ministry's website, and the scope of information contained therein.

Decision of the Board of Directors of the Bank of Russia, dated December 9, 2025 - on Requirements for the activities of professional securities market participants carrying out depository activities and/or activities related to maintaining the Register of securities owners, while ensuring separate accounting of Russian securities, Eurobonds, and substitute bonds based on Items 7 and 71 of Decree of the President of the Russian Federation No. 138 of March 3, 2023 "On additional temporary economic measures related to the circulation of securities"

Decision of the Board of Directors of the Bank of Russia, dated December 9, 2025 - on establishing the Requirements for the activities of registrar holders, depositories that are nominee holders of securities, and the Central Depository, as well as the Procedure for crediting securities, the rights to which are recorded in the nominee holder's Type "C" personal account, to the nominee holder's depo account opened with the Central Depository

Decision of the Board of Directors of the Bank of Russia, dated December 9, 2025 - on Requirements for the activities of professional participants in the securities market engaged in depository activities, in terms of recording rights to securities subject to separate accounting in accordance with Decree of the President of the Russian Federation No. 138 of March 3, 2023 "On additional temporary economic measures related to the circulation of securities"

Order of the Federal Tax Service No. ED-7-17/884@ of October 14, 2025 - on approval of the List of foreign states (territories) whose competent authorities engage in automatic exchange of country-by-country reports

Order of the Federal Tax Service No. ED-7-17/883@ of October 14, 2025 - on approval of the List of states (territories) with which automatic exchange of financial information is carried out

Order of the Ministry of Health of the Russian Federation No. 642n of October 27, 2025 - on approval of the Procedure for the application of clinical guidelines

Information Statement of the Bank of Russia, dated December 12, 2025 - the licence for banking operations has been revoked from JSC Commercial Bank 'IS Bank'

Information Statement of the Ministry of Economic Development of the Russian Federation, dated December 12, 2025 - on average prices for the previous tax period for the corresponding types of hydrocarbon raw materials produced at a new offshore hydrocarbon raw material field, for the period from November 1 to November 30, 2025

Order of the Federal Tax Service No. ED-7-13/661@ of July 25, 2025, - on amending Order of the Federal Tax Service No. MMV-7-13/907@ of November 26, 2012 - the forms are updated for certain documents used during tax audits of transactions between related parties

Decision of the Government of the Russian Federation No. 1995 of December 5, 2025, - on establishing for 2026 the permissible quota of foreign workers employed by business entities carrying out certain types of economic activity in the Russian Federation

Resolution of the Constitutional Court of the Russian Federation No. 44-P of December 15, 2025 in the case of verifying the constitutionality of Part One of Article 236 of the Labour Code of the Russian Federation - Interest for delayed payments to the employee should also be calculated on compensation for moral damages

Decision of the Government of the Russian Federation No. 1995 of December 5, 2025 - A limit on the number of foreign workers has been set for 2026

Order of the Ministry of Digital Development, Communications and Mass Media of the Russian Federation No. 1046 of November 21, 2025 on the suspension of Order of the Ministry of Digital Development, Communications and Mass Media No. 475 of May 20, 2025 - The Ministry of Digital Development, Communications and Mass Media has postponed marking of literary works containing information about drugs

Federal Law No. 479-FZ of December 15, 2025 on amending Article 7 of the Federal Law on Countering the Legalisation of Illegal Earnings (Money Laundering) and the Financing of Terrorism - The rules for identifying beneficiaries under non-state pension provision agreements concluded in favour of third parties and long-term savings have changed

Federal Law No. 477-FZ of December 15, 2025 on amending certain legal acts of the Russian Federation - The Central Bank's special powers have been extended

Federal Law No. 476-FZ of December 15, 2025 on amending Article 6 of the Federal Law on Credit Histories - Consent to access credit history will be valid until the end of the loan, lease, surety or guarantee agreement

Federal Law No. 473-FZ of December 15, 2025 on amending certain legal acts of the Russian Federation - Fines for citizens polluting bodies of water have increased

Federal Law No. 472-FZ of December 15, 2025 on amending Article 401.4 of the Criminal-Procedural Code of the Russian Federation - In the case of a continuous cassation, it is not necessary to attach copies of court decisions in criminal cases to complaints

Federal Law No. 466-FZ of December 15, 2025 on amending Articles 1 and 3 of the Federal Law on Digital Financial Assets, Digital Currency and Amending Certain Legislative Acts of the Russian Federation - In Russia, it was decided to issue debt digital financial assets

Federal Law No. 462-FZ of December 15, 2025 on amending the Federal Law on Countering the Legalisation of Illegal Earnings (Money Laundering) and the Financing of Terrorism - Extremists will be required to coordinate financial transactions with the Federal Financial Monitoring Service

Federal Law No. 461-FZ of December 15, 2025 on amending Articles 3 and 9 of the Federal Law on Countering the Legalisation of Illegal Earnings (Money Laundering) and the Financing of Terrorism - The Federal Financial Monitoring Service will be able to receive data on transfers via the Fast Payment System (FPS)

Resolution of the Constitutional Court of the Russian Federation No. 46-P of December 17, 2025 in the case of verifying the constitutionality of provisions of certain articles of the Federal Law on Insolvency (Bankruptcy), the Federal Law on Proceedings for the Execution of Judgement, Article 86 of the Criminal Code of the Russian Federation, certain articles of the Criminal Procedural Code of the Russian Federation, and certain articles of the Penal Code of the Russian Federation in connection with the request of the Supreme Court of the Russian Federation - The Constitutional Court ordered the regulation of the procedure for lifting a criminal seizure from the property of a bankrupt person, taking into account the balance of interests

Order of the Federal Tax Service No. ED-7-14/975@ of November 13, 2025 - The Federal Tax Service has updated the forms for extracts from the Unified State Register of Real Estate. They will replace the 2015 forms. Different forms will be used for Russian and foreign organisations

Order of the Federal Tax Service No. ED-7-2/1009@ of November 25, 2025 - New forms of requests sent by tax authorities to banks or money transfer operators have been approved

Order of the Federal Tax Service No. ED-7-3/976@ of November 13, 2025 on amending Appendices to Order of the Federal Tax Service No. ED-7-3/696@ of September 3, 2024 - The declaration form for mineral extraction tax has been updated

Decree of the President of the Russian Federation No. 940 of December 15, 2025 on amending Decree of the President of the Russian Federation No. 752 of October 9, 2023 - Federal agencies can open bank accounts under a simplified procedure until 2028

Decree of the President of the Russian Federation No. 937 of December 15, 2025 on amending Decree of the President of the Russian Federation No. 961 of December 27, 2022 - The ban on oil supplies under contracts with a price ceiling has been extended

Federal Law No. 483-FZ of December 15, 2025 on amending Article 47 of the Федерального закона on the Circulation of Medicines - The special procedure for importing medicines has been extended

Ruling of the Judicial Chamber for Civil Cases of the Supreme Court of the Russian Federation No. 5-KG25-174-K2 of December 16, 2025 - The Supreme Court defended a bona fide buyer in a dispute over the sale of an apartment under the influence of fraudsters

Order of the Federal Service for Supervision in Healthcare No. 5575 of October 27, 2025 on amending Order of the Federal Service for Supervision in Healthcare No. 39 of January 15, 2024 - The procedure for issuing permits for the export of medical goods has been extended until the end of 2027

Information Statement of the Bank of Russia dated December 19, 2025 - The Bank of Russia has decided to lower the key rate by 50 bps to 16.00% per annum

Information Letter of the Bank of Russia No. IN-03-59/110 of December 16, 2025 - The Bank of Russia has extended for 2026 the possibility of debt restructuring on loans for SMEs from regions where the medium response level has been introduced

Information statement of the Federal Service for Control over Alcohol and Tobacco Markets, dated 22 December 2025 - on the need for the timely renewal of a qualified electronic signature

Order of the Pension and Social Insurance Fund of the Russian Federation No. 1462 of November 17, 2025 - on the approval of the Unified Form 'Information for the Maintenance of Individual (Personalised) Records and Information on Accrued Insurance Contributions for Mandatory Social Insurance against Industrial Accidents and Occupational Diseases (EFS-1)' and also the Procedure for filling it in

Order of the Pension and Social Insurance Fund of the Russian Federation No. 1463 of November 17, 2025 - on determining the Formats of information for the Unified Form 'Information for the Maintenance of Individual (Personalised) Records and Information on Accrued Insurance Contributions for Mandatory Social Insurance against Industrial Accidents and Occupational Diseases (EFS-1)'

Order of the Pension and Social Insurance Fund of the Russian Federation No. 1461 of November 17, 2025 - on approval of the Forms and Formats of Information Used for the Registration of Citizens in the System of Individual (Personalised) Records, and the Procedure for Completing Such Forms

Order of the Ministry of Finance of the Russian Federation No. 181n of December 18, 2025 - on establishing prices not lower than which the purchase (excluding imports), supply (excluding exports), and retail sale of alcohol beverages with an alcohol content exceeding 28 percent shall be carried out

Decree of the President of the Russian Federation No. 948 of December 22, 2025 - on amendments to the Regulations on the Procedure for Military Service, approved by Decree of the President of the Russian Federation No. 1237 of September 16, 1999: on July 7, 2025, amendments entered into force which provide that stateless persons are granted the right to enter into a contract for military service in the Armed Forces of the Russian Federation and in military formations. The corresponding changes have been made to the Regulations on the Procedure for Military Service.

Order of the Federal Service for Surveillance in Healthcare No. 5705 of November 19, 2025 - on the approval of the forms of assessment sheets used by the Federal Service for Surveillance in Healthcare and its territorial bodies to assess the compliance of a license applicant or licensee with licensing requirements when carrying out pharmaceutical activities

Decree of the President of the Russian Federation No. 959 of December 24, 2025 - 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 foreign shareholder stakes in the Sakhalin-1 project has been extended again.

Review of Judicial Cases of the Supreme Court of the Russian Federation No. 4 (2025) as approved by the Presidium of the Supreme Court of the Russian Federation on December 22, 2025: the Supreme Court of the Russian Federation summarised its legal positions on disputes arising from procurement, labour law, property, land, and a number of other legal relations.

Resolution of the Constitutional Court of the Russian Federation No. 49-P of December 24, 2025 - on the case of reviewing the constitutionality of Part 1 of Article 44 of the Code of Administrative Proceedings: the Constitutional Court of the Russian Federation clarified the procedure for succession in the enforcement of a judicial decision after a change in the authorised body.

Information from the Ministry of Economic Development of the Russian Federation, dated December 24, 2025, - the rates of export customs duties are announced for the period from January 1 to January 31, 2026 with respect to oil and certain categories of goods manufactured from oil.

Order of the Government of the Russian Federation No. 3867-r of December 18, 2025 - the list of vital medinical preparations has been expanded.

Letter of the Ministry of Finance of the Russian Federation No. 02-07-09/124784 of December 22, 2025 - on Methodological Recommendations for the application of the Chart of Accounts for budgetary accounting

Resolution of the Plenum of the Supreme Court of the Russian Federation No. 38 of December 23, 2025 - on certain issues arising in courts when considering cases of administrative offenses involving evasion of punishment in the form of an administrative fine

Resolution of the Plenum of the Supreme Court of the Russian Federation No. 41 of December 23, 2025 - on the determining of claims of persons controlling the debtor and affiliates of the debtor in bankruptcy proceedings

Decision of the Board of the Eurasian Economic Commission No. 138 of December 24, 2025 - on establishing Rates of import customs duties of the Common Customs Tariff of the Eurasian Economic Union for precious metal waste and scrap metals

Decision of the Board of the Eurasian Economic Commission No. 137 of December 24, 2025 - on amendments to the Unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union and the Common Customs Tariff of the Eurasian Economic Union regarding certain goods intended for the leather and footwear industry

Decision of the Government of the Russian Federation No. 2131 of December 25, 2025 - on the specifics of regulation of labour and other directly related relations

Federal Law No. 542-FZ of December 29, 2025 on amending Article 6 of the Federal Law on Communications - From September 1, 2026, uniform rules for telecom operators' access to state real estate will be in effect

Federal Law No. 528-FZ of December 29, 2025 on amending the Code of the Russian Federation on Administrative Offences - Employees of passport and visa services and migration centres will be fined for violating rules for providing migration services

Federal Law No. 517-FZ of December 29, 2025 on ratification of the Agreement between the Government of the Russian Federation, the United Nations Educational, Scientific and Cultural Organization (UNESCO) and the International Competence Centre for Mining-Engineering Education regarding the renewal of the International Competence Centre for Mining-Engineering Education, as a category 2 centre under the auspices of UNESCO

Decision of the Government of the Russian Federation No. 2150 of December 26, 2025 on amending Decision of the Government of the Russian Federation No. 1503 of September 30, 2025 - The ban on diesel fuel exports from the country has been extended

Decision of the Government of the Russian Federation No. 2126 of December 25, 2025 on amending Decision of the Government of the Russian Federation No. 1294 of August 27, 2025 - The ban on gasoline exports has been extended

Decision of the Government of the Russian Federation No. 2126 of December 25, 2025 on amending Decision of the Government of the Russian Federation No. 1294 of August 27, 2025 - The ban on gasoline exports has been extended