The Supreme Court of the Russian Federation, in Ruling No. 305-ES22-25615 dated February 1, 2023, came to the conclusion that the moment when the obligation to submit a tax declaration (calculation) for a tax (reporting) period arises is the day after the end of the corresponding tax (reporting) period.
Source: gov.ru
Latest Posts in "Russia"
- Latvia to Raise VAT on Russian-Language Publications from 5% to 21%
- Development of Judicial Practice on VAT Deductions for Modular Buildings for Temporary Worker Accommodation
- Kremlin Silent on Reports of Potential VAT Increase in Russia’s 2026 Budget
- Russia Plans VAT Increase to Address Budget Deficit Amid War Spending
- Kremlin Considers Raising VAT to 22% to Address Budget Deficit, Sources Say
