As part of anti-sanction measures for the tax periods of 2022 and 2023, a number of taxpayers are provided with the right to apply the declarative procedure for VAT refunds ( Federal Law of March 26, 2022 No. 67-FZ ). This applies to those who, as of the date of submission of the application for the application of the specified procedure, are not in the process of reorganization or liquidation and proceedings have not been initiated against them in an insolvency (bankruptcy) case ( subparagraph 8, paragraph 2, article 176.1 of the Tax Code ).
Source: Garant.ru
Latest Posts in "Russia"
- Russia Approves Tax Code Amendments for Digital Currency and Digital Rights Regulation
- Russia Approves Taxation on Crypto Transactions, Exempts Some Services from VAT
- Temporary VAT Exemption for Cafes and Restaurants on Simplified Tax System in 2026
- Russia Proposes Gradual VAT Introduction for Cross-Border E-Commerce Goods Starting 2027
- Russia Requires Updated VAT Return Form for Q1 2026 Due to Rate Increase
