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In a recent decree, the Supreme Arbitration Court of the Russian Federation (the "SAC") has put an end to the dispute on pre-trial appeals against refusals of VAT recovery, indicating that companies are obliged to make pre-trial petitions against such refusals to the higher tax authorities
The Supreme Arbitration Court of the Russian Federation (the "SAC") has recently declared void a provision that had obliged companies to restore and pay VAT when writing off goods with an expired shelf life
The Ministry of Finance of the Russian Federation (the "Ministry") has clarified that VAT must be restored and paid into the budget when fixed assets that have not been fully amortised are liquidated
The Ministry of Finance of the Russian Federation (the "Ministry of Finance") recently clarified in a letter that debt forgiven as part of an amicable settlement on partial debt relief is not grounds for reducing the corporate income tax base of the company that forgives the debt
The Supreme Arbitration Court of the Russian Federation recently indicated in one of its decrees that notifying a taxpayer via telephone of the possible examination of audit documents is not considered to be proper notification of the taxpayer
