Recent amendments to Part I of the Russian Tax Code (the “Tax Code”) make it obligatory to use the pretrial administrative procedure for challenging nonnormative acts of the tax authorities and actions and inactions of their officials.
The changes were introduced on 2 July 2013, when the President of the Russian Federation signed Federal Law No. 153-FZ “On Amending Part I of the Tax Code” (the “Law”). The Law will came into effect on 3 August 2013. New rules on challenges to any non-normative acts of the tax authorities and actions and inaction of their officials will come into effect on 1 January 2014.