Changes of rates and types of stamp duties for re... | KPMG | RU

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.

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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.

http://www.rg.ru/2014/07/23/nkodeks-dok.html

http://www.rg.ru/2014/12/31/kodeks-dok.html

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