The Roadmap for improving tax administration in was approved by Russia’s Government

The Roadmap for improving tax administration in was approved by Russia’s Government

On 10 February 2014 the Prime Minister of Russia Dmitry Medvedev signed the Government Directive No. 162-r that approved the Roadmap for improving tax administration in Russia (the “Roadmap”).

The Roadmap is aimed at improving Russia’s position in the World Bank’s Doing Business ratings. Russia was ranked 64th in relation to paying taxes in 2013 and now it is planned to reach 50th by 2015 and 40th by 2018.

This Roadmap includes a plan of measures aimed at:

  • Reducing time and financial expenditures of entrepreneurs on preparing and submitting tax reports and paying taxes;
  • Improving relations between taxpayers and tax authorities;
  • Approximating taxation management and financial accounting norms;
  • Improving VAT administration efficiency;
  • Encouraging the transition of taxpayers and tax authorities to electronic document management;
  • Improving the administration of special tax regimes used by certain categories of taxpayers.

The Directive sets fixed deadlines and the responsible bodies for each initiative.


The proposed measures include the following:

1. Starting from September 2014, proposed measures include a switch to mandatory electronic filing for organizations with 50 employees and more and extension the existing filing deadlines by another 10 days (for filing in paper form – by 5 days). The Roadmap also prohibits the other authorities to request documents have already been filled to the tax authorities.

2. The most important initiative involves considering the possibility of introducing advance tax clarifications, i.e. tax rulings. From September 2014, should the initiative be approved, it would allow taxpayers to avoid disputes and tax litigation if they have followed the clarification obtained prior to a transaction unless any significant aspects of a particular transaction were concealed from tax authorities. 

3. Starting from June 2014, a summary of the tax clarifications issued by the Finance Ministry which are binding on the tax authorities will be published on a semi-annual basis.

4. From December 2014, a taxpayer will be allowed to enjoy the tax privilege starting from the entrance into force of the law setting it (now it may be delayed until the issuance of the tax clarifications by the tax authorities).

5. Also by September 2014, it is planned to prepare a law regulating tax consulting and imposing a responsibility on the tax consultants. 

6. Other measures mostly relate to the simplification of document flows and the extension of on-line services available via the web-site of the tax authorities.

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