Windfall tax for major companies to be introduced in Russia

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31.05.2023
REGULATIONS ON LICENSING THE MANUFACTURING OF MEDICINES HAS BEEN UPDATED
It is clarified that confirmation of compliance of a licence applicant and a licensee with the requirements of the rules of good manufacturing practice of the EAEU should be carried out within the framework of licensing the manufacturing of medicines, including when making changes to the register of licences. 
The requirement concerning an enhanced qualified digital signature when sending an application for a licence to the licensing authority has been eliminated.
 
30.05.2023
ANONYMISED DATA OF BIOCHEMICAL BLOOD TESTS AND A GENERAL BLOOD TEST OF A PERSON SHOULD BE ENTERED INTO THE FSIS OF INFORMATION OF A SANITARY AND EPIDEMIOLOGICAL NATURE
Since May 25, the federal state information system of information of a sanitary and epidemiological nature now also includes the values of biochemical studies and a general analysis of human blood (anonymised data). The providers of this information are organisations that have the relevant information and carry out clinical diagnostic laboratory tests.
 
29.05.2023
THE PROCEDURE FOR PASSING MEDICAL AND SOCIAL REHABILITATION OF DRUG-ADDICTED PERSONS HAS BEEN ADOPTED
From September 1, 2023, the Procedure for drug-addicted patients to undergo medical and social rehabilitation course will enter into force.
 
26.05.2023
INTEGRATED CHILD SAFEGUARDING STRATEGY FOR THE PERIOD UP TO 2030 HAS BEEN DEVELOPED
The following are defined as the main goals of ensuring the integrated safety of children: 
- reduction in mortality and injury rates; 
- protection and ensuring the interests of children and families with children in all spheres of life; 
- education of a harmoniously developed and socially responsible personality. 
Among other things, it is planned to develop a modern and safe infrastructure for children, prevention of crimes committed by minors or against them, shaping a secure information environment, strengthening the institution of the family. Specific activities are listed for each area.
 
25.05.2023
THE PRESIDENT INTRODUCED VISA-FREE ENTRY TO RUSSIA FOR CITIZENS OF GEORGIA AND LIFTED THE BAN ON FLIGHTS TO GEORGIA
From May 15, 2023, a visa-free procedure for entering Russia and leaving the country is introduced for Georgian citizens. An exception is provided for labour migrants, as well as for those entering for a period of more than 90 days (including students). 
The ban on air transportation of citizens from Russia to Georgia, introduced on July 8, 2019, has also been lifted. This ban also applied to commercial flights.
 
24.05.2023
A CHATBOT HAS BEEN LAUNCHED FOR IT COMPANIES THAT ALLOWS TO CHECK THE TRANSFER OF CONSENT TO DISCLOSE TAX SECRETS TO THE FEDERAL TAX SERVICE
Until June 1, 2023, IT companies must confirm state accreditation (a special form for applying is already open on the Portal of Government Services).
As the department has repeatedly reminded, only IT companies that have submitted consent to the disclosure of tax secrets to the Federal Tax Service can retain state accreditation. Without this, it is impossible to confirm that the company meets the conditions for accreditation or receives benefits and is exempt from confirmation of accreditation.
For the convenience of IT companies, the Ministry for Digital Development, Communications and Mass Media has launched a special chatbot, with the help of which, by specifying the INN of the organisation, the transfer of consent to the Federal Tax Service for the disclosure of information classified as a tax secret, can be checked.
 
23.05.2023
THE PRESIDENT SIGNED A DECREE ON A PILOT PROJECT TO CHANGE THE LEVELS OF VOCATIONAL EDUCATION
The experiment will be hold in 2023/24 and 2025/26 academic years at six Russian universities. 
It provides for two levels of higher education (basic, and specialised), as well as one level of professional education (postgraduate studies). 
At the level of specialised higher education, master's, residency and assistantship internship programs will be implemented. 
The term for mastering basic higher education programs will be from 4 to 6 years, but for master's programs from one to three years.
 
22.05.2023
THE PRESIDENT GAVE THE CABINET OF MINISTERS A NUMBER OF INSTRUCTIONS IN THE FIELD OF TOURISM DEVELOPMENT
Until June 15, 2023, the Government of the Russian Federation must develop and approve a concept for the development of automobile touring in Russia with the relevant infrastructure. This provides also for making proposals to include into the nation-wide project "Tourism and Hospitality Industry" measures to support construction of all-season waterworlds, theme parks for children and all-season resorts.
 
19.05.2023
IMPLEMENTATION OF THE NATIONAL STRATEGY ‘ACTIONS IN FAVOUR OF WOMEN’: MEASURES ARE DETERMINED
The action plan of the National Strategy ‘Actions in favour of women’ for 2023-2030 has been developed. In particular, it provides for assistance to women in overcoming a difficult life situation (including situations of reproductive choice), expanding the network of family multifunctional centers, increasing availability of social services for women and girls that have been subjected to abuse, increasing the availability of healthcare, creating schools for reproductive health, organisation of vocational training and additional vocational education for women with preschool children, increasing digital literacy among girls and women, as well as holding the nomination "Women's business" within the framework of the All-Russian competition "Young Entrepreneur in Russia".
 
18.05.2023
SIMPLIFIED ACCESS TO LEGAL PROTECTION ABROAD: ROSPATENT CLARIFIED CERTAIN DETAILS
A two-stage verification of compliance with the requirement of unity of invention to be introduced - before and after the information search on the application, as well as new rules for combining inventions into a group. The innovations will make it much easier to obtain legal protection abroad through international and regional registration systems. 
The rules have been established for involving certified Russian scientific and educational organisations into conducting a preliminary information search on an application for an invention and a preliminary assessment of its patentability.
 
17.05.2023
FROM 2026, VETERINARY PHARMACISTS WILL BE ACCREDITED
From 2026, mandatory accreditation is introduced for a specialist in the area of veterinary medicine engaged in pharmaceutical activities. Accreditation, as well as the certificate of a specialist,  will confirm the right to engage in pharmaceutical activity.
 
16.05.2023
ADMINISTRATIVE LIABILITY FOR THE ILLEGAL PROVISION OF INFORMATION FROM THE UNIFIED STATE REGISTER OF IMMOVABLE PROPERTY HAS BEEN ESTABLISHED
The Code of Administrative Offences is supplemented with provisions providing for liability for the following violations of the legislation on state registration of real estate:
- provision of information contained in the Unified State Register of Immovable Property to third parties for a fee by officials of state or municipal bodies, by organisations or citizens;
- creation of websites and computer programs (including mobile applications), through which access to information resources is provided and the possibility of providing information contained in the Unified State Register of Immovable Property is provided;
- the use of such sites in order to provide such information to interested parties.
 
15.05.2023
LIST OF PERSONS SUBJECT TO MANDATORY GENOMIC REGISTRATION HAS BEEN EXPANDED
In accordance with the amendments that entered into force on May 8, persons suspected and accused of committing crimes are among the persons in respect of whom mandatory state genomic registration is carried out (selection and registration of samples of human biological material containing DNA), as well as all convicts serving a sentence of imprisonment.
Previously, such registration, in addition to some other cases provided for by law, was subject to persons serving deprivation of liberty for committing grave or especially grave crimes, as well as persons suspected for sexual offences.
 
12.05.2023
THE CENTRAL BANK OF THE RUSSIAN FEDERATION HAS KEPT THE KEY RATE AT 7.5% PER ANNUM
The Board of Directors of the Bank of Russia decided to keep the key rate at 7.50% per annum. it will be recalled that after a sharp increase to 20% per annum in February 2022, the rate gradually decreased and it is 7.5% per annum from September 19, 2022.
 
11.05.2023
THE PROCEDURE FOR CONTROL OF FOREIGN INVESTORS OVER STRATEGIC BUSINESS ENTITIES HAS BEEN UPDATED
The rules for preliminary approval of transactions and the establishment of control of foreign investors over economic entities that are of strategic importance for ensuring the defence of the country and the security of the state have been adjusted. 
Coordination is provided for when such a business entity obtains a licence for activities of strategic importance, as well as the right to harvest (catch) aquatic biological resources. 
The procedure for coordinating transactions made by foreign investors has been clarified, as a result of which the right to dispose of more than 25% of the total number of votes attributable to voting shares (stocks) that make up the authorised capital of a Russian business entity is acquired, or another opportunity arises to block decisions of the management bodies of such a company.
 
10.05.2023
DECISIONS OF THE SOLE PARTICIPANT OF A LEGAL ENTITY: NO MORE POSSIBILITY TO NOTARISE REMOTELY
Notarial actions related to notarising decisions of the sole participant of a legal entity and issuing extracts from the register of orders to cancel powers of attorney are now excluded from the list of notarial acts commission of which is allowed without the personal appearance of the applicant.
 
09.05.2023
REGULATIONS ON ACCOUNTING FOR LONG-TERM INVESTMENTS BECOME INVALID ON JANUARY 1, 2024
Starting from January 1, 2024, the Regulations on Accounting for Long-Term Investments become invalid. This is due to the fact that the provisions of the Regulations regarding the accounting of capital investment in fixed assets have actually become invalid since January 1, 2022 due to the entry into force of FSBU 26/2020 "Capital investment".
 
08.05.2023
RUSSIA INTRODUCES A TOTAL BAN ON THE SALE OF VAPES TO MINORS
Advertising is prohibited in terms of demonstration of the consumption of nicotine-containing products using vapes. Their ads should not be shown to children under the age of 12. 
Devices for consuming nicotine-free liquid are classified as nicotine-containing products. Thus, a complete ban is introduced on the sale of vapes to minors - both nicotine-containing and nicotine-free. 
Starting June 1, 2023, retail sales of vapes will only be possible in stores and pavilions.
 
05.05.2023
COUNTER MEASURES PROVIDED IN CASE OF SEIZURE OF RUSSIAN ASSETS ABROAD
If Russia, or Russian legal entities or individuals, are deprived of the right of ownership with respect to property in hostile countries, property rights, or in case of restriction of such rights or the threat of such deprivation (restriction), temporary management to be introduced with respect to the assets of persons from hostile countries. 
A list of assets has been established for which temporary management is being introduced right now. It includes blocks of shares in Unipro PJSC and Fortum PJSC owned by foreign shareholders.
 
04.05.2023
FEDERAL TAX SERVICE LAUNCHES A SERVICE TO CONFIRM THE ZERO VAT RATE
To simplify the confirmation of the zero VAT rate, the so called “Exporter's Office” was put into commercial operation. In order not to submit paper documents, using this service, exporters will be able to quickly create an electronic register, which includes information from the declaration for goods, as well as a list of applications for the import of goods and payment of indirect taxes. From January 1, 2024, the submission of registries only in electronic form by exporters will become mandatory.
 
03.05.2023
VAT REFUND: APPLICATION FOR REFUND SHOULD BE SUBMITTED ACCORDING TO THE GENERAL FORM
From March 26, 2022, the right to a declarative procedure for VAT refunds for the tax periods of 2022 and 2023 should be granted to all taxpayers, unless they are in the process of bankruptcy, reorganisation or liquidation. A taxpayer that is entitled to apply the declarative tax (excise) refund procedure files with a tax authority an application for applying the declarative tax refund procedure, in which he is entitled to indicate the details of the bank account opened by him for the return of funds and the amount to be returned.
 
02.05.2023
THE STATE DUMA REJECTED THE DRAFT AMENDMENTS TO THE CODE OF ADMINISTRATIVE OFFENCES OF THE RUSSIAN FEDERATION ON LIABILITY FOR DANGEROUS DRIVING
The amendments provided for the establishment of administrative liability for dangerous driving (in the form of a fine of 5,000 roubles) and the empowerment of officials of the internal affairs bodies with the authority to consider this category of cases.
It was decided to abandon further work on it due to the failure to eliminate comments to the bill for a long time, as well as due to disagreements in the positions of federal government bodies on this initiative.
01.05.2023
INDIVIDUALS CAN REPORT THE PRESENCE OF REAL ESTATE AND (OR) VEHICLES THROUGH THE MULTIFUNCTIONAL PUBLIC SERVICES CENTRE
Taxpayers who are individuals are required to report the presence of real estate objects or vehicles recognized as objects of taxation in case of non-receipt of tax notices or non-payment of taxes in respect of these objects for the period of real estate or vehicles ownership.
The Federal Tax Service informs that now such reports can be submitted to the tax authority through a multifunctional public services centre.
 

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