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Changes of rates and types of stamp duties for registration of pharmaceuticals in 2015
Changes of rates and types of stamp duties for re...
According to the Federal Laws # 221-FZ dated 21 July 2014 and # 480-FZ dated 29 December 2014, amendments are introduced into Chapter 25.3 of the Russian Tax Code in respect of stamp duties imposed for the actions of a federal executive body in area of pharmaceuticals registration.
In particular:
- Some of the duties are increased up to 1.5 times starting from 1 January 2015,
- Some of the duties are abolished and replaced by newly introduced ones, or the basis for imposing the duties is changed starting from 1 July 2015.
The attached file summarizes the types and rates of duties which were in effect before 1 January 2015 and the corresponding changes.
© 2020 KPMG. KPMG refers JSC “KPMG”, “KPMG Tax and Advisory” LLC, companies incorporated under the Laws of the Russian Federation, and KPMG Limited, a company incorporated under The Companies (Guernsey) Law, as amended in 2008.