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March 4, 2019
Russia updates tax registration rules for foreign entities
Russian Ministry of Finance Order No. 239n of 28 December 2018 “On Special Considerations Relating to the Registration of Foreign Organizations with Tax Authorities” will enter into force on 15 March 2019. The current rules, approved by Order No. 117n of 30 September 2010, will terminate.
What has changed?
Important information for all existing branches and representative offices
Effective from 1 January 2019, Moscow Interdistrict Tax Inspectorate No. 47 has set up “automatic” deregistration for foreign companies that have not submitted documents needed to obtain indefinite accreditation.
There have already been a number of cases of companies being deregistered as a result of failing to obtain indefinite accreditation.
Accordingly, companies should:
Taxpayers also should work with their local tax professional to address:
For additional information with respect to this Alert, please contact the following:
Ernst & Young, Moscow
Ernst & Young LLP, Russian Tax Desk, New York