Russia's Federal Tax Services has issued a clarification dated 29 January 2020 concerning the new rules for tax offset and refunds. This includes that the new tax offsetting rules introduced by Law No. 325-FZ of 29 September 2019 apply for overpaid tax amounts after 1 October 2020. With the new rules, taxpayers are allowed to offset overpaid tax amounts against any type of tax (federal, regional or municipal). Up to 1 October 2020, overpaid tax amounts may only be offset against taxes of the …