Tax amendments: change to pre-trial tax dispute resolution procedures


Legal Update No. 423, 8 July 2013

Goltsblat BLP advises that Federal Law No. 153-FZ of 2 July 2013 “On Amendments to Part 1 of the Tax Code of the Russian Federation” has been adopted. The Law amends the Code in relation to pre-trial tax dispute resolution procedures.

The Law was drafted on the basis of a proposal from the Federal Tax Service of Russia within the scope of reforming pre-trial dispute resolution in accordance with administrative procedures. Below is an overview of the amendments we believe to be the most important.

  • Obligatory pre-trial procedure for contesting non-regulatory acts of tax authorities

An obligatory pre-trial procedure for contesting each and every non-regulatory act of the tax authorities and acts or omissions of their officers has been introduced. Such acts may be contested in a court of law only after having been challenged with a superior tax authority. Consequently, the term for filing a complaint against tax authority acts and actions or omissions of their officers has been increased from 3 months to one year and it is now similar to that for appealing effective decisions of the tax authorities on imposing (refusing to impose) liability for a tax offence. This type of complaint should be considered during a period of 15 business days following their receipt.

Regulatory acts adopted by the federal executive authority empowered to exercise control and supervision in the sphere of taxes and levies (the Federal Tax Service of Russia) and actions or omissions of its officers will be appealed in a court of law (without the pre-trial dispute resolution stage).

  • The term for decisions to come into force and appeals to be filed has been extended

The term for tax audit-based decisions (decisions of the tax authorities on imposing (refusing to impose) liability for a tax offence) to come into force and, consequently, for appealing such decisions has been extended from 10 business days to one month. The one year term for appealing decisions that took effect has been retained.

In a number of cases, special provisions are provided in relation to consolidated groups of taxpayer.

The Law will come into force one month after its publication and it contains certain transitional provisions relating to current disputes.

For additional information, please contact:

Evgeny Timofeev,
Partner, Head of Russian/CIS Tax Practice,
Goltsblat BLP
T: +7 (495) 287 44 44,

Sergey Likhachev,
Associate Director, Tax,
Goltsblat BLP
T: +7 (495) 287 44 44,

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