The Russian Ministry of Finance has adopted a new procedure for the tax registration of foreign companies. The main amendments are as follows:

  • The procedure of tax registration based on notifications is abolished.
  • When a foreign company is removed from the tax register, the company is subject to a field tax audit.
  • A simplified deregistration procedure may be applied to foreign companies that have not filed tax returns and/or annual reports for the last 18 months.

The procedure for the tax registration of foreign nationals has also been amended recently, with the basis for the tax registration of foreign nationals being grouped and the procedure for the issue of tax certificates to foreign nationals being specified.

Therefore, the tax registration of foreign companies and nationals will be completed under the new order starting from 2011.

[Order No. 117n of the Russian Ministry of Finance “On Adopting the Procedure for the Tax Registration of Foreign Companies Which Are Not Investors or Operators of Production Sharing Agreements”, dated 30 September 2010]