Changes in legislation in 2022

In 2022 will come into force Federal laws adopted last year and concerning disclosure of data of international companies, usage of a single tax payment, system of public procurement, tourist activities.

The Federal Law No. 100-FZ dated 20.04.2021 made amendments to the Tax code of the Russian Federation. From the 1st of January 2022 international companies operating on the territory of Russia are obliged to disclose data on their shareholders, beneficial owners and managers including information on individuals or public companies directly or indirectly holding 5% or more in the international company.

From the 1st of July to the 31st of December 2022 legal entities and individual entrepreneurs will be able to use a single tax payment. According to the Federal Law No. 379-FZ dated 29.11.2021 , during this period it will be possible to use this special procedure for payment of taxes, dues and fees, insurance fees, penalties and fines by transferring a single tax payment to the Federal treasury account.

From the 1st of January 2022 the Federal Law No.360-FZ dated 02.07.2021 made significant amendments to the Federal Law No.223-FZ dated 18.07.2011 “On procurement of goods, works and services by certain types of legal entities” and the Federal Law No.44-FZ dated 05.04.2013 “On the system of public procurement contracts for goods, works and services for state and municipal needs”.

Federal Law No. 48-FZ dated 24.03.2021 amended the Federal Law "On the Fundamental Principles of Tourist Activities in the Russian Federation". According to the adopted amendments, the Unified Federal Register of Travel Agents and Subagents (the Register) will operate in Russia from the 1st of January 2022.

From the 1st of July 2022 the Federal Law No.64-FZ dated 05.04.2021 introduces the civil liability for non-compliance with the procedure for maintaining the Unified Federal Register of Travel Agents.