In our monthly digest we have compiled important tax news and events of March 2025.

• End of moratorium on IT business inspections
• The Ministry of Finance of the Russian Federation clarified the procedure for automatic determination of tax residency 
• The court supported business in a dispute over additional tax assessments under the TCO audit 
• Tax risks of attracting and managing the self-employed 
• Inspectors do not meet deadlines. How courts react to this argument of taxpayers 
• Reclassification of civil law contracts into labor contracts: disputes continue 
• Taxation of transactions with digital currency: personal income tax 
• Falsification of interrogations and examinations: how to protect the company 
• Payment agents: ways of involvement and risks

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