At the end of November amendments were made to the Tax Code, which stipulate cases of refusal to accept a tax return and the application-free procedure for transferring interest for untimely refunds of overpaid taxes to taxpayers.

Federal Law No. 374 of November 23, 2020, amended the Tax Code of the Russian Federation to change the procedure for administering and calculating certain types of taxes. The law was adopted as part of the implementation of the budget, tax and customs-tariff policy of the Russian Federation. Yulia Pavlova, chief tax consultant of Tax Compliance, told about the most significant changes for legal entities.

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