RUS Tax Patent Tax Recalculation


On Oct. 9, RUS Tax adopted form for tax recalculation notification.


  • RUS TAX adopted new form for notification of recalculation of the amount of tax on a patent for the amount of insurance payments and benefits, and published order.
  • Key Points
  • RUS TAX may recalculate the tax if, based on the results of the calendar year in which the tax was reduced by the amount of insurance payments as well as benefits.
  • The notification form contains the amount of tax that the taxpayer must pay due to the recalculation and RUS TAX will notify the taxpayer of the recalculation by mail/online.
  • Effectiveness
  • The new form takes effect starting from Nov. 1, 2024.

Regulators RUS Tax
Entity Types Corp
Reference PR, 10/9/2024; Ord ED-7-3/462, 6/14/2024; Form KND 1120530
Functions Accounting; Financial; Product Design; Reporting; Tax
Countries Russia
Category
State
Products Corporate
Regions EMEA
Rule Type Final
Rule Date 10/9/2024
Effective Date 11/1/2024
Rule Id 229008
Linked to N/A
Reg. Last Update 10/9/2024
Report Section International

Last substantive update on 10/10/2024