Daily Tax & Legal Listings

28 November 2014
Daily Tax & Legal Listings
EY’s Russian Tax & Law
practice was named a leading
Tax firm in Russia in “World
Tax 2015,” an annual guide
published by the International
Tax Review.
Legislation and Regulation
1.
Self-Regulatory Organizations
Federal Law No. 359-FZ of 24 November 2014
Concerning the Introduction of Amendments to the Town-Planning
Code and Article 1 of the Federal Law “Concerning Self-Regulatory
Organizations”
Self-regulatory organizations in the area of engineering surveying,
architectural and structural design, construction, reconstruction and
capital repair of capital structures may be established only in the form of
an association (union) of members in the form of private entrepreneurs
and (or) legal entities who/which perform the relevant types of work.
http://www.consultant.ru/document/cons_doc_LAW_171227/
2.
Employers' Association
Federal Law No. 358-FZ of 24 November 2014
Concerning the Introduction of Amendments to Certain Legislative
Acts of the Russian Federation
The right of employers to unite is significantly extended. Only one
trilateral (general, interregional, regional, territorial) agreement may be
concluded at one federal, interregional, regional or territorial level. An
employer which joined an employers’ association while an agreement
was in effect must fulfil obligations specified by the agreement even if it
has ceased its membership of the employers’ association.
http://www.consultant.ru/document/cons_doc_LAW_171219/
3.
Labour Migration
Federal Law No. 357-FZ of 24 November 2014
Concerning the Introduction of Amendments to the Federal Law
“Concerning the Legal Status of Foreign Citizens in the Russian
Federation” and Certain Legislative Acts of the Russian Federation
Licences are introduced in place of quotas for foreign labour migrants
who arrived in Russia under a visa-free procedure. The document
confirms the right of a foreign citizen to engage in work activities in the
territory of a constituent entity of the Russian Federation on a
temporary basis.
http://www.consultant.ru/document/cons_doc_LAW_171225/
Daily Tax & Legal Listings
28 November 2014
4.
Protection of Information \ Copyright Law
Federal Law No. 364-FZ of 24 November 2014
Concerning the Introduction of Amendments to the Federal Law “Concerning Information, Information
Technologies and Information Security” and the Civil Procedure Code of the Russian Federation
A rights owner who discovers a site on which copyrighted items have been placed without his permission may
send a claim concerning the violation of those rights to the site owner in written or electronic form. Site
owners are obliged to include on their sites addresses for rights owners to send such claims, and may also
provide for them to be sent by means of completing an online form on the site.
http://www.consultant.ru/document/cons_doc_LAW_171228/
5.
Environmental Protection
Federal Law No. 361-FZ of 24 November 2014
Concerning the Introduction of Amendments to Articles 5 and 10 the Federal Law “Concerning Specially
Protected Natural Areas” and Certain Legislative Acts of the Russian Federation
The amendments to the law on the protection of the environment no longer allow for citizens to create
environment protection funds. Non-commercial environmental organizations are granted the right to render
assistance to Russian government authorities of all levels in carrying out measures for the organization,
protection and functioning of specially protected natural areas.
http://www.consultant.ru/document/cons_doc_LAW_171232/
6.
Biometric Personal Data
Edict No. 735 of the President of the Russian Federationof 24 November 2014
Concerning the Collection of Biometric Personal Data of Foreign Citizens and Stateless Persons
As from 10 December 2014 diplomatic representations and consular institutions of the Russian Federation in
a number of states will collect biometric personal data of foreign citizens for the purposes of visa processing
and entry into Russia.
http://www.consultant.ru/document/cons_doc_LAW_171307/
7.
Personal Income Tax
Letter No. BS-4-11/23847 of the Federal Tax Service of 19 November 2014
Concerning the Forwarding of Letters of the Ministry of Finance of the Russian Federation
The Federal Tax Service clarifies matters relating to the charging of personal income tax on reimbursed legal
expenses. The letter relates to income in the form of reimbursement received for legal expenses associated
with the performance of legally significant acts in relation to a taxpayer or the rendering of legal services by a
representative.
http://www.consultant.ru/document/cons_doc_LAW_135968/
Taxation and Accounting
8.
Profits Tax
Letter No. 03-08-05/54538 of the Ministry of Finance of the Russian Federation of 28 October 2014
Untitled
Where income received by a foreign organization from deliverable conversion transactions involving various
types of currencies is qualified as income received from the sale of assets, that income is not subject to tax at
source in the Russian Federation.
http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=QUEST;n=65794
2
Daily Tax & Legal Listings
28 November 2014
9.
VAT
Letter No. YeD-4-15/22994 of the Federal Tax Service of 10 November 2014
Untitled
The Federal Tax Service clarifies certain points relating to the transition to the new standard form of a VAT
declaration which is to be used from 2015.
http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=QUEST;n=65921
10.
VAT
Letter No. GD-4-3/22600@ of the Federal Tax Service of 31 October 2014
Untitled
The procedure for the maintenance of separate VAT records should be developed by an exporter
independently and set out in an accounting policy order.
http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=QUEST;n=140530
3
Inquiries may be directed to one of the following executives:
Moscow
Director of Tax
Peter Reinhardt
+7 (495) 705 9738
Tax Policy & Controversy
Alexandra Lobova
Alexei Nesterenko
Energy Chemical & Utilities
Richard Lewis
Victor Borodin
Alexander Smirnov
+7 (495) 705 9704
+7 (495) 755 9760
+7 (495) 755 9848
Technology, Media & Telecommunications
Vladimir Abramov
+7 (495) 755 9680
Ivan Rodionov
+7 (495) 755 9719
Vadim Ilyin
+7 (495) 648 9670
Financial Services
Alexei Kuznetsov
Irina Bykhovskaya
Ivan Sychev
Maria Frolova
+7 (495) 755 9687
+7 (495) 755 9886
+7 (495) 755 9795
+7 (495) 641 2997
Tax Perfomance Advisory Services
Ivan Rodionov
+7 (495) 755 9719
Sergey Saraev
+7 (495) 664 7862
Human Capital
Zhanna Dobritskaya
Anton Ionov
Ekaterina Ukhova
Sergei Makeev
+7 (495) 755 9675
+7 (495) 755 9747
+7 (495) 641 2932
+7 (495) 755 9707
Industrial Products
Andrey Ignatov
+7 (495) 755 9764
Indirect Tax
Victor Borodin
Vitaly Yanovskiy
+7 (495) 755 9760
+7 (495) 664 7860
International Tax Services
Vladimir Zheltonogov
Alexei Ryabov
Marina Belyakova
Andrey Vostokov
Evgeny Nepomnyashchikh
+7 (495) 705 9737
+7 (495) 641 2913
+7 (495) 755 9948
+7 (495) 755 9708
+7 (495) 648 9626
Real Estate, Hospitality & Construction
Yulia Timonina
+7 (495) 755 9838
Svetlana Zobnina
+7 (495) 641 2930
Anna Strelnichenko
+7 (495) 705 9744
Retail and Consumer Products
Alexandra Lobova
+7 (495) 705 9730
Dmitry Khalilov
+7 (495) 755 9757
Yuko Fite
+7 (495) 755 9759
Tax Accounting and Risk Advisory Services
Alexei Malenkin
+7 (495) 755 9898
Tax Compliance
Yulia Timonina
Larissa Gorbunova
+7 (495) 755 9838
+7 (495) 755 9901
+7 (495) 705 9730
+7 (495) 662 9319
Transfer Pricing and Tax-Efficient
Supply Chain Management
Evgenia Veter
+7 (495) 660 4880
Steve Cawdron
+7 (495) 287 6536
Maxim Maximov
+7 (495) 662 9317
Transaction Tax
Yuri Nechuyatov
Richard Lewis
+7 (495) 664 7884
+7 (495) 705 9704
Customs
Yuriy Volkov
+7 (495) 641 2927
Legal Services
Dmitry Tetiouchev
+7 (495) 755 9691
Alexey Markov
+7 (495) 641 2965
Georgy Kovalenko
Tobias Luepke
Michael Makhotin
Oleg Shumilov
+7 (495) 287 6511
+7 (495) 641 2935
+7 (495) 648 9627
+7 (495) 662 9338
Ekaterinburg
Tax and Legal Services
Alexey Korabelnikov
+7 (343) 378 4900
Krasnodar
Tax and Legal Services
Elena Tikhomirova
+7 ( 812) 703 7800
St. Petersburg
Tax and Legal Services
Dmitri Babiner
Anna Kostyra
+7 (812) 703 7839
+7 (812) 703 7873
This publication contains information in summary form and is therefore intended for general guidance only. It is not
intended to be a substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited nor any
other member of the global EY organization can accept any responsibility for loss occasioned to any person acting or
refraining from action as a result of any material in this publication. On any specific matter, reference should be made to
the appropriate advisor.
© 2014 Ernst &Young (CIS) B.V.
http://www.ey.com/
EY | Assurance | Tax | Transactions | Advisory
About EY
EY is a global leader in assurance, tax, transaction and advisory
services. The insights and quality services we deliver help build
trust and confidence in the capital markets and in economies the
world over. We develop outstanding leaders who team to deliver
on our promises to all of our stakeholders. In so doing, we play a
critical role in building a better working world for our people, for
our clients and for our communities.
EY works together with companies across the CIS and assists them
in realizing their business goals. 4,800 professionals work at 21
CIS offices (in Moscow, St. Petersburg, Novosibirsk, Ekaterinburg,
Kazan, Krasnodar, Togliatti, Vladivostok, Yuzhno-Sakhalinsk,
Rostov-on-Don, Almaty, Astana, Atyrau, Bishkek, Baku, Kyiv,
Donetsk, Tashkent, Tbilisi, Yerevan, and Minsk).
EY refers to the global organization, and may refer to one or
more, of the member firms of Ernst & Young Global Limited, each
of which is a separate legal entity. Ernst & Young Global Limited, a
UK company limited by guarantee, does not provide services to
clients. For more information about our organization, please visit
ey.com.
Contacts
Almaty
+7 (727) 258 5960
Astana
+7 (7172) 58 0400
Atyrau
+7 (7122) 99 6099
Baku
+994 (12) 490 7020
Bishkek
+996 (312) 39 1713
Donetsk
+380 (62) 340 4770
Ekaterinburg
+7 (343) 378 4900
Kazan
+7 (843) 567 3333
Kyiv
+380 (44) 490 3000
Krasnodar
+7 (861) 210 1212
Minsk
+375 (17) 209 4535
Moscow
+7 (495) 755 9700
Novosibirsk
+7 (383) 211 9007
Rostov-on-Don
+7 (863) 261 8400
St. Petersburg
+7 (812) 703 7800
Tashkent
+998 (71) 140 6482
Tbilisi
+995 (32) 215 8811
Togliatti
+7 (8482) 99 9777
Vladivostok
+7 (423) 265 8383
Yerevan
+374 (10) 500 790
Yuzhno-Sakhalinsk
+7 (4242) 49 9090
© 2014 Ernst & Young (CIS) B.V.
All Rights Reserved.
This publication contains information in summary form and is therefore
intended for general guidance only. It is not intended to be a substitute for
detailed research or the exercise of professional judgment. Neither EYGM
Limited nor any other member of the global EY organization can accept any
responsibility for loss occasioned to any person acting or refraining from
action as a result of any material in this publication. On any specific matter,
reference should be made to the appropriate advisor.