Svetlana Sviridenkova

Last summer brought a lot of questions on planned legal developments and taxpayer's actions in disputable situations.

On entry into force of Article 269 of the Tax Code of the Russian Federation, interest rate setting became difficult for accountants. Meanwhile, legislators update the procedure for rate setting on an annual basis and create new criteria and reasons to exclude part of paid charges interest.

As we all know, from 2017 tax authorities have resumed the administration of insurance premiums, for which reason budget classification codes and the form of insurance premiums calculation have been changed. There are many questions indeed, because any changes create a misunderstanding between the administrative authority and the payer.

Until last December there had been a threat of monopolization of the audit market by creating a single self-regulatory organization controlled by the Ministry of Finance of the Russian Federation. Fortunately, it did not happen. Two self-regulatory organizations retain control over the activities of auditors.