We have rounded up the month's highlights here: a breakdown of tax cases, analyses of current business situations, and comments on changes to tax legislation. 

• Illegal registration of individual entrepreneurs is to be added to the Criminal Code of the Russian Federation. 
• The position of the Supreme Court of the Russian Federation: moratorium does not cancel the penalty. 
• Mutual influence of tax dispute and criminal investigation: what evidence is used by the parties and accepted by the courts. 
• The President of the Russian Federation signed the law on changes in tax legislation. 
• Tax monitoring has become more accessible. 
• The risks of reclassifying relations with the self-employed as labour relations are increasing. 
• Tax reform: we look at current issues of personal income tax using examples. 
• Transfer of inseparable improvements: possible claims of the tax authorities. 
• The Federal Tax Service clarified the procedure for excluding penalty arrears from the balance of the Unified Tax Code. 
• Criminal liability for tax offences: Art. 32 or Art. 82 of the Tax Code. 

Keep abreast of the latest news from Tax Compliance experts.