Increase of the dividends taxation rate
Starting with 01 January 2015 dividends will be subject to taxes at 13%. This rule will be applicable to all payments of dividends to tax residents of the Russian Federation made in 2015, including cases, when dividends will be paid based on the results of 2014. It is particularly stated in the Law that tax deductions shall not be applied in relation to income received from an equity participation in a legal entity (dividends).
Extension of powers of a tax authority in relation to carrying out a cameral VAT audit
Starting with 01 January 2015, on carrying out a cameral VAT declaration audit, tax authorities will be given the right to conduct an examination of territories and facilities, as well as documents and items, of an inspected person. Earlier this right was given only in the framework of a field VAT declaration audit.
Personal accounts of taxpayers
Starting with 01 January 2015 a definition “a personal account of a taxpayer” will be introduced for designating information resources available on the official web site of a tax authority. A personal account of a taxpayer can be used for realization by taxpayers and tax authorities of their rights and responsibilities established in the Tax Code, namely:
- submitting with tax authorities data and documents including declarations and calculations of tax advance payments or calculations of fees;
- providing a taxpayer with a tax notification and an act of joint verification of a demand for tax payment;
- submitting a claim for offset or refund of overpaid tax amounts and for refund of overcharged amounts by a taxpayer.
THE LABOUR LAW
Introducing additional grounds for responsibilities of employers
Starting with 01 January 2015 administrative and legal responsibility will be established in relation to an employer’s breach of standards of labor protection (Art. 5.27.1 of the Administrative Offences Code). In particular, failure in providing employees with means of individual protection may result in imposition of a penalty in the amount of 130 000 – 150 000 rubles.
The Law will also introduce employers’ responsibilities for evasion of executing or inappropriate executing of a labor agreement or a civil law agreement, which actually regulates employment relations between an employee and an employer.
THE MIGRATION LAW
Introducing responsibility of foreign residents to confirm their Russian language skills for obtaining a work permit and a certificate
Russian language skills can be confirmed in particular by a certificate validating skills in Russian, knowledge of the Russian history and basic concepts of the Russian Federation legislation.
In order to receive a certificate, foreign residents shall successfully pass examinations, in particular in the Russian language in an educational organization included into a special list. The certificate is valid for five years from the date of issuance thereof.
Highly qualified experts are exempt from confirmation of their Russian language skills, knowledge of the Russian history and basic concepts of the Russian Federation legislation on filing an application for issuance a work permit.
Introducing responsibility of an employer to notify the Federal Migration Service on concluding and termination of a labor agreement with a foreign resident
Starting with 01 January 2015 an employer, involving and employing a foreign resident, will be responsible for notifying a territory authority of the Federal Migration Service on concluding and termination (cancellation) of a labor agreement or a civil law agreement for performing work (providing services) for a period more than three working days from the date of concluding or termination (cancellation) of the corresponding agreement.
THE COMMERCIAL LAW
Changing the procedure of accreditation of branches and representative offices of foreign legal entities
The procedure of establishing and opening branches/representative offices of foreign legal entities, as well as termination of their activity, will be specified. So, accreditation of a branch or a representative office of a foreign legal entity will be carried out within not more than 25 working days from the date of submitting corresponding documents and a request for accreditation with an authorized executive Federal authority.
It shall be noted that currently a possibility of transferring function of accreditation of branches/representative offices of foreign legal entities (excluding representative offices of foreign credit organizations) from the Ministry of Justice to the Federal Migration Service is under consideration, however, this decision has not yet been made.