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Accounting for cashback and discounts

PUBLICATIONS \ 19.03.2021

To begin with, it should be noted that the terms “discount” and “cashback” are not legislatively defined; however, in practice, these tools are often used to increase clients’ loyalty to an organization and to increase their number.  We can highlight the following types of marketing tools to encourage buyers: a discount in the form of […]

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Submission of the annual report on the activities of foreign companies

LEGAL DIGEST, NEWS \ 25.02.2021

Please be reminded that foreign organizations that operate in the Russian Federation through a branch or representative office are required to submit an annual report on their activities. The deadline for submitting the report is not later than March 28 of the year following the reporting year. This means that the report for 2020 should […]

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The right to multiple entry into the Russian Federation of foreign employees, Highly Qualified Specialists

LEGAL DIGEST, NEWS \ 25.02.2021

The Government of the Russian Federation has abolished the restriction on the single entry into the Russian Federation of persons engaged in labour activities as highly qualified specialists, and members of their families in its Edict. In order for a highly qualified specialist (HQS) to enter the Russian Federation, the employer has to send an […]

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Registration of users of corporate mobile communication in Unified System of Identification and Authentication

LEGAL DIGEST, NEWS \ 25.02.2021

Starting from June 1, 2021, a Law comes into force that prohibits companies from providing employees with corporate mobile communication without recording information about them in the Unified System of Identification and Authentication. According to the amendments, when entering into a contract for the provision of mobile communication services, it is possible to use this […]

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New rules for the processing of personal data

LEGAL DIGEST, NEWS \ 25.02.2021

The President of the Russian Federation has signed a law that establishes the procedure for processing personal data that is allowed by its subject for distribution to the general public. According to the Law, starting from March 1, 2021, the concept of “publicly available personal data” is excluded and the concept of “personal data allowed […]

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Approval of the reporting at the general meeting of participants in 2021

LEGAL DIGEST, NEWS \ 25.02.2021

The State Duma in the third reading adopted a law that extends the possibility of holding an absentee meeting of shareholders and participants of Limited Liability Companies. According to the amendments, until December 31, 2021 inclusively, the prohibition on holding meetings of participants of Joint-Stock Companies (JSC) and Limited Liability Companies (LLC) in absentia on […]

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Submission of notification of controlled transactions

LEGAL DIGEST, NEWS \ 25.02.2021

Please be reminded that it is necessary to submit a notification of controlled transactions for 2020. The deadline for submitting the document to the tax authorities is May 20, 2021. The notification should be submitted by taxpayers who have made controlled transactions in the calendar year. Controlled transactions are recognized as transactions between related parties, […]

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Who submits the SZV-M: the accountant or HR manager?

PUBLICATIONS \ 18.02.2021

Information about insured persons (Russian acronym SZV-M) is a report that is required to be formed by all employers who have employees on their staff. The procedure for filling in such a report, the list of errors that can be made when filling it in, and the scope of administrative liability for mistakes made are […]

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