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Draft Law Expands the Situations for when VAT is to be Paid by Tax Agents

KPMG review

KPMG review

A draft law has been published on the federal portal of draft laws prescribing, inter alia, amendments to Article 161 of the Russian Tax Code regarding the payment of VAT by tax agents. In the KPMG Review below, the existing rules, changes and the anticipated consequences for business are analysed.