Collection of tax arrears from individuals in criminal cases under Article 199 of the Criminal Code of the Russian Federation.

Head of Tax Practice Ivan Tsvetkov discussed the position of the Supreme Court of the Russian Federation and the tax risks involved in hiring self-employed individuals.

From 1 January 2026, tax exemptions for long-term ownership (over 5 years) of shares or stocks in Russian legal entities will be reduced.

The bill proposed by the Ministry of Finance provides for an increase in the maximum amount of fines, as well as an increase in the period for calculating recoverable income.

In an expert commentary for Forbes, Alexey Stanchin, head of the Tax Compliance practice, described in detail the Federal Tax Service's current approach to mitigating circumstances.