The Federal Tax Service of the Russian Federation (the "FTS") has approved the new forms and formats of the documents which taxpayers and the tax authorities have been required to use since 4 October 2011 for tax registration/deregistration of individuals and legal entities. The new forms and the ones used previously do not differ significantly.

By way of example, a company is no longer required to indicate (i) the name of the subdivision manager; (ii) his/her identification taxpayer number; and (iii) his/her phone number in the notification of its choice of tax inspectorate for tax registration at the location of one of its subdivisions.

The FTS has approved the procedure of completing these documents. The tax authorities may now send tax registration certificates and tax registration/deregistration notices electronically. To this end, taxpayers must first submit a request form to the tax authorities.

[Order No. YaK-7-6/488@ of the Federal Tax Service of the Russian Federation "On Adopting the Document Forms and Formats Used for Tax Registration and Tax Deregistration of Russian Legal Entities and Individuals, including Individual Entrepreneurs, with the Tax Authorities; as well as the Procedure to Complete the Document Forms and the Procedure for the Tax Authorities to Send Tax Registration Certificates and Tax Registration/Deregistration Notices in Electronic Form via Telecommunication Channels to Organisations or Individuals, including Individual Entrepreneurs", dated 11 August 2011]