Legislative Changes

• Bill permitting out-of-court recovery of tax debts from individuals adopted in first reading

Bill No. 782260-8 provides for the application of out-of-court procedures to recover tax, levy, and insurance contribution debts that individuals calculate and declare themselves (for example, when filing tax returns or applying the Professional Income Tax regime). However, if the debt amount has been assessed by the tax authority on the basis of a tax notice or a decision to impose (or refuse to impose) liability for a tax offence, or a decision to fully or partially revoke a tax deduction, the out-of-court procedure may only be applied if the individual raises no objections—meaning there is no dispute.

• Mandatory contributions for online advertising to be introduced from 1 April 20251

From this date, a contribution of 3% of quarterly income will be payable by online advertising distributors and advertising system operators on the revenue they earn from providing online advertising services. We have previously reported on these changes.

• Bill on allocating personal income tax from dividends to the taxpayer’s place of residence, rather than the tax agent’s place of registration, not supported by State Duma committee

Bill No. 540989-8 was introduced to the State Duma in January and proposed requiring tax agents to remit withheld personal income tax (PIT) on dividends to the budget of the recipient’s place of residence rather than to the budget corresponding to the tax agent’s registration. The committee recommended rejecting the bill at its first reading.This decision was due to the fact that implementing such an initiative would complicate tax administration and impose additional burdens on tax agents, as they would be required to track changes in individuals’ places of residence to ensure PIT was transferred to the correct regional budgets.

1 Federal Law No. 479-FZ of 26 December 2024 «On Amendments to the Federal Law ‘On Advertising’ and Certain Legislative Acts of the Russian Federation»).

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