On 28 November 2022, the EU Council unanimously adopted a decision to add violations of EU sanctions to the list of EU crimes.

The Volga District Arbitration Court upheld a customs authority’s claim for customs charges to be collected by levying execution on goods owned by the Russian final buyer (not the importer).

We discuss the recent letter issued by the Ministry of Finance of Russia regarding a taxpayer’s request for the initiation of a mutual agreement procedure on transfer pricing between the governments of Russia and South Korea.

Edict No. 520 of 5 August 2022 imposed a ban on transactions involving shares and equity interests in strategic enterprises, certain fuel and energy companies and related service companies.

There is now a whole range of presidential edicts and directives imposing various prohibitions and restrictions on transactions involving shares and equity interests in financial organisations.

Decree No. 22 of the Chief Sanitary Officer of the Russian Federation cancels the PCR testing requirement for Russian and foreign citizens.

On 19 September 2022, the Ninth Arbitration Appeal Court upheld the trial court ruling on case No. A40−82 219/2022, in which the decisions of a customs authority were found to be lawful.

Presidential Edict No. 737, adopted on October 15, and the clarifications of Edict No. 618, issued on October 13 establish a new framework for transactions with companies linked to persons from "unfriendly" countries.

The Federal Tax Service has published a "Review of Case Law on the Establishment of a Taxpayer’s Actual Tax Obligations" (Federal Tax Service Letter No. BV-4−7/13 450@ of 10 October 2022).

The Arbitration Court of the Krasnodar Region ruled as unlawful a customs authority’s decisions to require royalties for software products to be included in the customs value of imported goods.

On 27 September 2022 the State Duma adopted amendments to the Labour Code designed to regulate the status and rights of mobilised employees.

On 16 September, Swiss regulators announced that the exchange of tax information with Russia would be suspended.

On 9 September 2022 the Council of the European Union adopted Decision on the suspension of the Visa Facilitation Agreement with Russia.

Edict No. 618 eliminates the last major unregulated category of transactions involving parties from "unfriendly" countries: transactions with LLC interests.

The Federal Customs Service presents guidance on the application of import duty rates set by Government Decree No. 788 of 6 July 2018.

Edict No. 585 of the President of the Russian Federation “Concerning Temporary Measures to Regulate the Legal Status of Citizens of the Donetsk People’s Republic, the Lugansk People’s Republic and Ukraine in the Russian Federation” was published on 27 August 2022.

The Russian Government published Decree No. 1352 concerning Grant Support for Talented Foreign Citizens and Stateless Persons Studying at Russian Organisations.

The State Duma was presented with a draft law concerning an amendment to the Federal Law "Concerning Citizenship of the Russian Federation" to simplify the conferment of Russian citizenship on foreign citizens.

Arbitration Court adopted a ruling involving a dispute over whether royalties for the use of a trademark and VAT paid on those royalties by the importer as a tax agent should be included in the customs value of imported goods.

The Arbitration Court adopted a ruling on a dispute over whether royalties for the right to use trademarks in business activities and amounts of VAT on royalties paid by an importer as a tax agent should be included in the customs value of imported goods.

The President of Russia signed an edict on special economic measures in the financial and fuel and energy sectors in connection with unfriendly actions of certain foreign states and international organisations.

All Internet advertising directed at Russian users will have to be marked and subsequently recorded in a special system known as the Unified Register of Internet Advertising.

The Ninth Arbitration Appeal Court adopted a ruling on case, which concerned a dispute over whether amounts of royalties for the right to use trademarks, processes and know-how should be included in the customs value of imported goods.

The payments will be subject to PIT at the rates of 13% (15%) for residents and 30% for non-residents.

Federal Law No. 357-FZ concerning Amendments to the Federal Law "Concerning the Legal Status of Foreign Citizens in the Russian Federation" was published on 14 July.

Federal Law No. 193-FZ extends the range of holders of exclusive rights in a trademark and establishes mandatory registration of a pledge of exclusive rights in a registered computer programme or database.

Decree No. 1267 of the Russian Government "On the Annulment of Certain Acts and Certain Provisions of Acts of the Government of the Russian Federation" came into force.

Federal Law No. 324-FZ, passed on 14 July, establishes special provisions regarding the VAT, profits tax and personal income tax treatment of transactions involving digital financial assets.

On 5 July the State Duma passed in the first reading draft law setting out a range of amendments to the Federal Law "On Information, Information Technology and Information Protection".

On 11 July 2022 the President of the Russian Federation signed into force Edict No. 440 of 11 July 2022 and Edict No. of 29 April 2019.

The FTS published Order, which approves the list of countries with whose tax authorities the FTS automatically exchanges country-by-country reports on an annual basis.

We comment on the application of transfer pricing rules for intragroup financial transactions in the current economic environment.

On 5 July 2022 the State Duma passed in the third reading a bill proposing a number of amendments to Part Two of the Russian Tax Code.

The Federal Law simplifies the rules for obtaining immigration documents for foreign citizens who are specialists in the field of information technology.

We comment on the latest letters from the Federal Tax Service regarding transfer pricing regulations for cross-border transactions.

In June the Russian authorities eased or eliminated most foreign exchange restrictions that had applied to residents since late February.

On 22 June 2022, the Federation Council approved bill, which makes amendments to the Law of the Russian Federation "Concerning the Subsurface".

On 16 June the Russian Government Regulation No.1552-r was published, which removes a number of restrictions on the entry of foreign citizens into Russia.

The draft Law on Amendments to Articles 8 and 13.2 of the Federal Law “Concerning the Legal Status of Foreign Citizens in Russia” has been passed in the first reading.

The Arbitration Court adopted a ruling over the legality of decisions regarding the inclusion of software royalties in the customs value of imported goods.

Russia is to lift pandemic-related restrictions on foreigners entering the country by air and sea with effect from 14 June 2022.

Temporary procedure for the fulfilment of monetary obligations by Russia, constituent entities, municipalities and residents has been introduced.

The Government of the Russian Federation has issued Directive which removes restrictions to enter the Russia for some categories of foreign citizens.