of April 23, 2025 No. 530
About features of non-use of responsibility to certain taxpayers in 2025
According to article 4 of the Tax Code of the Russian Federation for the purpose of rendering measures of support to the taxpayers applying simplified taxation system on whom the obligation on calculation and the tax discharge is assigned to value added since 2025 the Government of the Russian Federation decides:
1. Responsibility for non-presentation in the time of the tax declaration established by the legislation on taxes and fees on the value added tax for tax period on the value added tax, stipulated in Item 1 article 119 of the Tax Code of the Russian Federation which start date falls on the period from January 1 to December 31, 2025 and in which such person for the first time began to fulfill duties on calculation and the tax discharge on value added is not applied to the taxpayers applying simplified taxation system.
2. This resolution becomes effective from the date of its official publication and extends to the legal relationship which arose since January 1, 2025.
Russian Prime Minister
M. Mishustin
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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