GES Legislative News


GES Legislative News

Personal tax on housing payments

On 21 October 2015, the Presidium of the Russian Supreme Court published a review of judicial practice related to the application of Art.23 of the Russian Tax Code "Personal income tax". The Review contains a number of clarifications on how to apply provisions of the Russian Tax Code related to personal income tax to income in kind received by individuals, such as rental payments provided by an employer to its employees. The position on whether to apply PIT to housing payments provided by employers to their employees has always been rather controversial.

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