Starting from October 01, 2020, the amounts of overpaid taxes can be offset against any upcoming payments of taxes and duties, existing taxes and duties arrears, penalties and late payment interest. The limitation prescribing the offset of the amounts due to the same budget (federal, regional or local) will be levied. The Russian Ministry of Finance confirmed that this rule will retroactively apply to the amounts of taxes overpaid before the said date.
NAZALI RUSSIA |