The dynamics of Russian tax legislation and enforcement practice have remained highly intensive in recent years. As a result, the already rather complex TP compliance framework continues to accumulate new rules.

In connection with the opening of the 2026 TP season and the entry into force of certain legislative changes, we have updated our guide by adding current clarifications and recent practice that specify the new rules applicable from the 2024 reporting year.

We hope this information will be useful to you and remain available for any questions and suggestions you may have.

Read the material here.