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| Dear Readers, in the new edition of our newsletters, we have compiled an overview of recent changes in the field of labor, administrative and tax law. If you have more questions don't hesitate to contact the experts of our company. | |
|  | | 2. Registering a new legal entity or sole trader will be possible via internet and free of charge
| | | | | 3. Auditors will have to disclose information about clients to the tax authorities | | | | | 4. Is a former employee entitled to a bonus? | | |
|  | 1. The terms of a foreign trade contract may be proved to the bank by a certified copy of electronic mailings the other contract party
| | This conclusion is now substantiated by the letter of the Federal Tax Service of Russia of 07.06.2018 N СД-4-3/11054. It is therefore not necessary to include into the contract the deadlines for the contract execution (e.g. a deadline for the delivery of goods to the purchaser – tax resident of Russia).
As confirmation of the above term may serve the electronic mailings, which are printed out, certified by a representative of the company (its general director or a representative with a power of attorney) and handed over to the bank.
For more information on current changes in the legislation on foreign currency regulation and control, please go to our newsletter release for May 2018.
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|  | 2. Registering a new legal entity or sole trader will be possible via internet and free of charge
| The amendment is contained in the Draft Federal Law No. 489370-7 which has already been submitted to the President of the Russian Federation for signature. Starting from 2019 the online registration will allow you to save up as follows: - RUR 4 000 for the registration of a new legal entity;
- RUR 800 for amendments to the constitutional documents;
- RUR 800 when registering a company liquidation (with no bankruptcy procedure);
- RUR 800 for registration of a sole trader;
- RUR 160 for registration of the termination of activity of a sole trader
In other words, the online registration will be free of charge. | | | |
|  | 3. 3. Auditors will have to disclose information about clients to the tax authorities
| | This obligation will be imposed on auditing firms and individual auditors from 1 January 2019 (Federal Law dd. 29.07.2018 N 232-ФЗ). According to the new article 93.2 of Tax Code of Russia auditors shall provide to the tax authorities not only the information they have received in the course of auditing, but also the information they obtained during the provision of other services related to auditing activities.
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|  | 4. Is a former employee entitled to a bonus?
| | In the letter as of 14 March 2018 N 14-1 / ООГ-1874 the Ministry of Labor of Russia explained that the payment of an incentive bonus to the already dismissed employee is only obligatory, if the internal order on the bonus payment was issued no later than on the day of dismissal. If the employer makes the incentive bonus calculation and payment at a later time, he is not obliged to include the former employee into such an internal order.
However, judicial practice is ambiguous: there were also court decisions in which such an approach was deemed a discrimination against the dismissed (for example, the Appeal Court decision of the Petersburg city court of 19 January 2016 N 33-1182 / 2016 in case N 2-2358 / 2015).
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