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 same type.

Given that overpaid amounts may be offset against different tax types, it is also clarified that refunds for overpaid amounts are only possible if there are no other taxes or penalties due.