On 29 June 2012, Federal Law No. 97-FZ was adopted amending the Tax Code.
The most important changes are listed below:
| - | financial statements should be submitted to the tax authorities within the first 3 months following the financial year. Thisamendmententersintoforce as of 1 January 2013; | |
| - | the decision of the tax authorities on the suspension (or cancellation of the suspension) of the transactions made by a taxpayer through a b… |