The Russian Ministry of Finance recently published Letter No. 03-02-07/1/24222 of 12 April 2018, which clarifies tax refund claims in relation to a company that is being liquidated. The letter includes that a refund may generally be claimed for excess taxes, penalties, or fines paid by a company going through liquidation as long as no other tax, penalty, or fine liabilities exist, in which case a refund is to be made within one month of request. The letter also notes that no such refunds will…