Head of Business
Development Department:
Olga Filipova cell.: + 7 (931) 262-5352 phone: + 7 (812) 454-4424 e-mail:

Legal Digest (April 2018)
Legal Digest \ 25.04.2018

You could download legal digest here.

1.     The results of Acsour’s annual client satisfaction survey

Every year we ask our clients to evaluate the general level of our services and let us know what they think about our specific services. Based on the results of the survey we have conducted, we can state that we have managed to maintain our figures from last year and even to raise the level of satisfaction. Based on 2017 year results, 92% of our clients are satisfied with us.

To find out more about the survey we have conducted, please follow this link.

Acsour appreciates the business of our clients and the confidence you have placed in us. We are constantly working to maintain the high level of our services and to improve the services we supply.

2.     New requirements for the protection of personal data of EU citizens will be of concern for Russian companies

Starting from 25 May 2018, a new General Data Protection Regulation for European nationals (GDPR) is coming into effect in the European Union.

The GDPR will have extra-territorial effect, meaning that it will apply in relation to all companies that provide goods and supply services to EU nationals or those companies that process their personal data, regardless of the geographical location of such companies Therefore, Russian companies that employ EU nationals should review their personal data documentation in terms of its compliance with the GDPR and amend it, if necessary.

Should you receive any requests from your headquarters regarding compliance with the GDPR, Acsour’s experts will help you to bring your personal data regulations into line with the EU statutory requirements.

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Legal digest (March 2018)
Legal Digest \ 22.03.2018

You could download legal digest here.

1. The question is now off the table of how an employment contract differs from an independent contractor agreement

The Russian Supreme Court has issued a reminder of the main differences between an employment contract and an independent contractor agreement (“ICA”).

  1. The purpose of an ICA is to perform a specific task over a certain period of time, while an employment contract provides for an employee to have a number of job duties which he/she performs on a regular basis throughout the duration of his/her employment contract.
  2. Thesubjectmatterof an ICA is one-time work where the result of the service is important. An employment contract regulates work of an employee within the scope of his/her job duties.
  3. An employee with whom an employment contract has been concluded becomes a member of company’s staff; he/she is subordinated to the employer and follows the company’s internal regulations. The service provider under an ICA retains his/her autonomy.
  4. Risks that arise in the course of work lie with the service provider when an ICA is concluded and with an employer when an employment contract is concluded.

When an employment contract is disguised as an ICA, a company may face the following consequences:

  • an unscheduled audit by the State Labour Inspectorate;
  • the ICA may be recognised to be an employment contract;
  • a fine of RUB 10,000 to RUB 20,000 for officers and RUB 50,000 to RUB 100,000 for legal entities.

Acsourrecommends that its clients pay close attention when they conclude ICAs.

2. The so-called ‘transaction passport’ has been abolished for those involved in foreign trade

Starting from 1 March 2018, authorized banks will not require Russian exporter companies to formalize a so-called “transaction passport” and foreign transaction report forms.

It is now sufficient for foreign trade participants to register, with authorized banks, contracts the amount of obligations under which is more than or equal to:

- RUB 3 million – for import contracts and loan agreements;

- RUB 6 million – for export contracts.

Acsour’s experts will answer your questions regarding the new rules for exporter companies.

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Legal digest (February 2018)
Legal Digest \ 19.02.2018

You could download legal digest here.

1. The deadline is approaching for filing a form 3-NDFL personal income tax return for 2017

Please be reminded that individuals must file their personal income tax returns with tax authorities by 3 May 2018 at the latest.

All individuals, including Russian nationals and foreign citizens, who have unearned income of which the source is in Russia, are obliged to file a form 3-NDFL tax return. Reportable unearned income means income from selling or renting out property, winning a lottery prize, or receiving an inheritance. A tax return must be also filed to claim tax deductions on expenses from the purchase of real estate, tuition fees or medical care. For the full list of cases in which the form 3-NDFL tax return must be filed and for the types of tax deductions and conditions to claim such deductions, please follow this link.

Moreover, for foreign nationals who obtained the status of a tax resident in 2017, filing a tax return is a prerequisite for recalculating and obtaining a refund of tax which was previously withheld at the rate of 30%.

If you do not file and pay at the time of the form 3-NDFL tax return, you will have to pay two fines:

  • for the failure to file a tax return — 5% of the amount, and
  • for the failure to pay tax — 20% of the personal income tax.

Acsour’s experts are ready to undertake the duty to fill in and file a form 3-NDFL tax return and to clarify all the questions you may have.


2. The Ministry of Finance has issued a reminder of the criteria of a mandatory audit

Under Russian legislation, a mandatory audit is held annually to express an opinion regarding the accuracy of a company’s accounts and financial statements.

The Ministry of Finance has published the criteria according to which companies will be selected for a mandatory audit for 2017. In terms of financial indicators, companies are subject to a mandatory audit if their revenues exceed RUB 400 million for 2016, or if their balance sheet assets at the end of 2016 exceed RUB 60 million. For a full list of criteria, please visit the website of the Ministry of Finance.

Acsour’s experts will advise you on issues pertaining to audits and will help you to prepare for them.


3. Employers are being inspected for compliance with statutory requirements relating to jobs for employees with disabilities

Starting from 1 January 2018, companies are being inspected more frequently in terms of working conditions for employees with disabilities and the quota of jobs for such category of employees.

First and foremost, inspectors will verify whether companies are complying with their obligations to establish jobs for employees with disabilities. The quota for disabled employees in Moscow and St Petersburg is set at the level of at least 2% and 2.5% respectively, where there is an average headcount of over 100 employees.

Before proceeding with potential inspections, the Ministry of Labour has approved guidelines for identifying signs of discrimination against the disabled. According to such guidelines, both a disabled employee and an employer may determine to what extent conditions within a company correspond to Russian legislation.

Acsour’s experts are ready to provide you with information in relation to ensuring jobs for employees with disabilities.

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