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Law to improve certain provisions of legislative acts on taxes and fees

December 28, 2022

The President signed Federal Law On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees.

The Federal Law is aimed at improving certain provisions of Russian legislation on taxes and fees concerning relations involving the use of a single tax account.

In particular, the Federal Law changes the procedure for adjusting the profit of a controlled foreign company as concerns authorising a controlling entity being a Russian company to use the amount equal to the controlled foreign company’s profit instead of the amount of dividends (distributed profits) in its tax accounting.

December 28, 2022