Academy of Public Policy and Economics

TAX CODE OF THE RUSSIAN FEDERATION

PART ONE

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Translation license. Copyright (c) 2026 Kuan Kozik and the Academy of Public Policy and Economics (APPE). The editorial English translation and original accompanying material are licensed under Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0). CC BY-NC 4.0 permits noncommercial reproduction, sharing, and adaptation of the licensed material with appropriate attribution. Commercial uses are not granted under this licence; contact APPE for separate permission. This notice applies only to the editorial translation and original accompanying material; it does not assert copyright in the official Russian legal text.

Adopted by the State Duma on July 16, 1998
Approved by the Federation Council on July 17, 1998

[As amended by:

[Taking into account Federal Laws No. 147-FZ of July 31, 1998, No. 51-FZ of March 30, 1999, No. 17-FZ of February 25, 2022, and No. 255-FZ of July 14, 2022; Rulings of the Constitutional Court of the Russian Federation No. 5-P of March 17, 2009, No. 32-P of October 31, 2019, No. 41-P of July 14, 2023, and No. 2-P of January 21, 2025; and Resolution of the Government of the Russian Federation No. 776 of April 29, 2022.]

Section I. General Provisions

Chapter 1. Legislation on Taxes and Levies and Other Regulatory Legal Acts on Taxes and Levies

Article 1. Legislation of the Russian Federation on Taxes and Levies, Legislation of Constituent Entities of the Russian Federation on Taxes and Levies, Regulatory Legal Acts of Representative Bodies of Municipalities on Taxes and Levies, and Regulatory Legal Acts of the Representative Body of the Sirius Federal Territory on Local Taxes and Levies

[Title as amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 199-FZ of June 11, 2021.]

1. The legislation of the Russian Federation on taxes and levies consists of this Code and federal laws on taxes, levies, and insurance contributions adopted in accordance with this Code. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 243-FZ of July 3, 2016.]

2. This Code establishes the system of taxes and levies, insurance contributions and the principles governing insurance contributions, and the general principles of taxation and levies in the Russian Federation, including: [Introductory text as amended by Federal Law No. 243-FZ of July 3, 2016.]

  1. the types of taxes and levies collected in the Russian Federation; [As amended by Federal Law No. 154-FZ of July 9, 1999.]

  2. the grounds on which obligations to pay taxes and levies arise, change, and terminate, and the procedure for performing those obligations; [As amended by Federal Law No. 154-FZ of July 9, 1999.]

  3. the principles governing the establishment, entry into effect, and termination of previously introduced taxes of constituent entities of the Russian Federation and local taxes; [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 137-FZ of July 27, 2006.]

  4. the rights and obligations of taxpayers, tax authorities, and other participants in relations governed by the legislation on taxes and levies; [As amended by Federal Law No. 154-FZ of July 9, 1999.]

  5. the forms and methods of tax control; [As amended by Federal Law No. 154-FZ of July 9, 1999.]

  6. liability for tax offenses; [As amended by Federal Law No. 154-FZ of July 9, 1999.]

  7. the procedure for appealing acts of tax authorities and actions or omissions of their officials. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

3. This Code applies to relations concerning the establishment, introduction, and collection of levies and insurance contributions where this Code expressly so provides. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

4. The legislation of constituent entities of the Russian Federation on taxes and levies consists of laws of constituent entities of the Russian Federation on taxes adopted in accordance with this Code. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 95-FZ of July 29, 2004, No. 137-FZ of July 27, 2006, and No. 248-FZ of July 23, 2013.]

5. Regulatory legal acts of municipalities on local taxes and levies are adopted by representative bodies of municipalities in accordance with this Code. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 95-FZ of July 29, 2004, and No. 137-FZ of July 27, 2006.]

5.1. Regulatory legal acts of the representative body of the Sirius Federal Territory on local taxes and levies are adopted in accordance with this Code. [Paragraph added by Federal Law No. 199-FZ of June 11, 2021.]

6. The laws and other regulatory legal acts referred to in this Article are collectively referred to in this Code as the “legislation on taxes and levies.”

7. Amendments to the legislation of the Russian Federation on taxes and levies, and the suspension, repeal, or invalidation of provisions of acts comprising that legislation, must be effected by separate federal laws. They may not be included in federal laws that amend, suspend, repeal, or invalidate other legislative acts or that have an independent subject of legal regulation. [Paragraph added by Federal Law No. 104-FZ of May 7, 2013.]

8. Federal laws may provide for experiments, for a limited period, in the territory of one or more constituent entities of the Russian Federation or municipalities to establish taxes, levies, or special tax regimes.

Legal relations arising in the course of such experiments are governed by the legislation on taxes and levies subject to the special rules established by the federal laws providing for the experiments.

During an experiment, but no later than six months before it ends, the Government of the Russian Federation must submit to the State Duma of the Federal Assembly of the Russian Federation a report on the effectiveness or ineffectiveness of the experiment and proposals to extend it, to establish the corresponding tax, levy, or special tax regime in this Code, or to terminate the experiment.

[Paragraph 8 added by Federal Law No. 425-FZ of November 27, 2018.]

9. Federal laws may provide for the establishment of one-time taxes. Legal relations arising from the collection of such taxes are governed by the legislation of the Russian Federation on taxes and levies subject to the special rules established by those federal laws. A special procedure for determining the elements of taxation may be provided when one-time taxes are established. [Paragraph added by Federal Law No. 415-FZ of August 4, 2023.]

Article 2. Relations Governed by the Legislation on Taxes and Levies

1. The legislation on taxes and levies governs public-authority relations concerning the establishment, introduction, and collection of taxes, levies, and insurance contributions in the Russian Federation, and relations arising in the course of tax control, appeals against acts of tax authorities and actions or omissions of their officials, and the imposition of liability for tax offenses. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 243-FZ of July 3, 2016.]

2. The legislation on taxes and levies does not apply to relations concerning the establishment, introduction, and collection of customs payments, or to relations arising in the course of control over payment of customs payments, appeals against acts of customs authorities and actions or omissions of their officials, and the imposition of liability on persons at fault, unless this Code provides otherwise. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 243-FZ of July 3, 2016.]

3. The legislation on taxes and levies does not apply to relations concerning the establishment and collection of insurance contributions for compulsory social insurance against occupational accidents and occupational diseases or insurance contributions for compulsory medical insurance of the non-working population, or to relations arising in the course of control over payment of those insurance contributions, appeals against acts and actions or omissions of officials of the relevant control bodies, and the imposition of liability on persons at fault. [Paragraph added by Federal Law No. 243-FZ of July 3, 2016.]

Article 3. Fundamental Principles of the Legislation on Taxes and Levies

1. Every person must pay lawfully established taxes and levies. The legislation on taxes and levies is based on recognition of the universality and equality of taxation. In establishing taxes, account must be taken of the taxpayer's actual ability to pay the tax. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

2. Taxes and levies may not be discriminatory or applied differently on the basis of social, racial, ethnic, religious, or other similar criteria. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

Differentiated rates of taxes and levies or tax reliefs based on the form of ownership, the citizenship of individuals, or the place of origin of capital may not be established.

[Paragraph repealed by Federal Law No. 95-FZ of July 29, 2004.]

3. Taxes and levies must have an economic basis and may not be arbitrary. Taxes and levies that hinder citizens in exercising their constitutional rights are impermissible.

4. Taxes and levies that violate the unified economic space of the Russian Federation may not be established. In particular, taxes and levies may not directly or indirectly restrict the free movement of goods, work, services, or funds within the Russian Federation, or otherwise restrict or impede lawful economic activity of individuals and organizations. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

5. [First paragraph repealed by Federal Law No. 95-FZ of July 29, 2004.]

[Second paragraph repealed by Federal Law No. 95-FZ of July 29, 2004.]

No person may be required to pay taxes or levies, or other contributions or payments having the characteristics of taxes or levies established by this Code, that are not provided for by this Code or that were established under a procedure other than that prescribed by this Code.

6. When taxes are established, all elements of taxation must be determined, except for taxes established under Article 1(9) of this Code. Acts of legislation on taxes and levies must be formulated so that every person knows precisely which taxes, levies, or insurance contributions that person must pay, when they must be paid, and under what procedure. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 243-FZ of July 3, 2016, and No. 415-FZ of August 4, 2023.]

7. All irreconcilable doubts, contradictions, and ambiguities in acts of legislation on taxes and levies must be interpreted in favor of the taxpayer, levy payer, insurance-contribution payer, or tax agent. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

Article 4. Regulatory Legal Acts of the Government of the Russian Federation, Federal Executive Authorities, Executive Authorities of Constituent Entities of the Russian Federation, Executive Bodies of Local Self-Government, and the Executive and Administrative Body of the Sirius Federal Territory

[Title as amended by Federal Laws No. 137-FZ of July 27, 2006, No. 243-FZ of July 3, 2016, and No. 199-FZ of June 11, 2021.]

1. In the cases provided for by the legislation on taxes and levies and within their respective authority, the Government of the Russian Federation; federal executive authorities authorized to formulate state policy and regulate taxes, levies, and customs matters; executive authorities of constituent entities of the Russian Federation; executive bodies of local self-government; and the executive and administrative body of the Sirius Federal Territory issue regulatory legal acts that may not amend or supplement the legislation on taxes and levies, except as otherwise provided by this Article. [As amended by Federal Laws No. 137-FZ of July 27, 2006, No. 103-FZ of June 26, 2008, No. 243-FZ of July 3, 2016, No. 102-FZ of April 1, 2020, and No. 199-FZ of June 11, 2021.]

2. The federal executive authority responsible for control and supervision in the area of taxes and levies, its territorial bodies, and the customs authorities of the Russian Federation subordinate to the federal executive authority responsible for customs matters may not issue regulatory legal acts concerning taxes, levies, or insurance contributions. [As amended by Federal Laws No. 103-FZ of June 26, 2008, No. 248-FZ of July 23, 2013, and No. 243-FZ of July 3, 2016.]

3. In 2020 and from 2022 through 2028, the Government of the Russian Federation may issue regulatory legal acts providing for: [As amended by Federal Law No. 259-FZ of August 8, 2024.]

  1. the suspension, cancellation, or postponement of tax-control measures, including audits of the completeness of tax calculation and payment in connection with transactions between related parties, and the suspension of periods prescribed by this Code, including periods for ordering or conducting audits, for the duration of the suspension or postponement of those tax-control measures;

  2. extension of the periods prescribed by the legislation of the Russian Federation on taxes and levies for paying taxes, including advance tax payments and taxes under special tax regimes, levies, and insurance contributions; [As amended by Federal Law No. 67-FZ of March 26, 2022.]

  3. extension of the periods prescribed by the legislation of constituent entities of the Russian Federation on taxes and levies and by regulatory legal acts of municipalities on local taxes and levies for paying advance payments of transport tax, organizational property tax, and land tax;

  4. extension of periods for filing tax returns or calculations, accounting or financial statements, and other documents or information with tax authorities;

  5. extension of periods for sending and complying with demands for payment of taxes, levies, insurance contributions, late-payment interest, fines, and interest, and of periods for adopting decisions to collect taxes, levies, insurance contributions, late-payment interest, fines, and interest;

  6. additional grounds for granting deferral or installment payment in 2020 and from 2022 through 2028 in respect of taxes, insurance contributions, late-payment interest, fines, and interest, and changes to the procedure and conditions for granting such relief; [As amended by Federal Laws No. 52-FZ of March 9, 2022, No. 443-FZ of November 21, 2022, No. 611-FZ of December 19, 2023, and No. 259-FZ of August 8, 2024.]

  7. grounds and conditions for not applying, or special rules for applying, measures securing performance of the obligation to pay taxes, levies, and insurance contributions;

  8. grounds and conditions for not imposing liability for failure to file, or late filing of, tax returns or calculations, accounting or financial statements, or other documents or information with tax authorities;

  9. special rules for collecting tax debt from funds in the accounts of a taxpayer, levy payer, or insurance-contribution payer that is an organization or individual entrepreneur, or of a tax agent that is an organization or individual entrepreneur. [Subparagraph added by Federal Law No. 611-FZ of December 19, 2023.]

[Paragraph 3 added by Federal Law No. 102-FZ of April 1, 2020.]

3.1. Through December 31, 2024, inclusive, the Government of the Russian Federation may issue regulatory legal acts providing for special rules under which liability is not imposed in 2024 on persons registered with tax authorities at their location or place of residence in the territories of the Donetsk People's Republic, the Lugansk People's Republic, the Zaporozhye Region, or the Kherson Region. [Paragraph added by Federal Law No. 564-FZ of December 28, 2022; as amended by Federal Law No. 611-FZ of December 19, 2023.]

4. In 2020 and 2022, the highest executive state authorities of constituent entities of the Russian Federation may issue regulatory legal acts providing, respectively for the periods from January 1 through December 31, 2020, inclusive, and from January 1 through December 31, 2022, inclusive, for extension of the periods for paying taxes under the special tax regimes referred to in Article 18(2)(1), (2), and (5) of this Code, and for extension of the periods prescribed by the legislation on taxes and levies for paying regional and local taxes, advance tax payments, and the trade levy, where those periods have not been extended under paragraph 3 of this Article or where paragraph 3 provides for earlier payment dates. [As amended by Federal Laws No. 52-FZ of March 9, 2022, and No. 67-FZ of March 26, 2022.]

Where payment periods for taxes under special tax regimes, regional and local taxes, advance tax payments, or the trade levy are extended under this paragraph for particular categories of taxpayers, the regulatory legal acts referred to in this paragraph and the criteria for identifying those categories of taxpayers must take account of: the principal types of economic activity carried on by taxpayers as of March 1, 2020, for acts and criteria adopted in 2020, and as of March 1, 2022, for acts and criteria adopted in 2022; and data contained in registers maintained by the federal executive authority responsible for control and supervision in the area of taxes and levies or in tax, accounting, or financial statements. [As amended by Federal Law No. 52-FZ of March 9, 2022.]

If those categories are identified on the basis of other criteria, the authorized executive authority of the constituent entity of the Russian Federation must prepare the corresponding list of taxpayers, stating their identification numbers, and transmit it electronically to the tax authority for that constituent entity.

[Paragraph 4 added by Federal Law No. 102-FZ of April 1, 2020.]

5. Legal relations arising while the regulatory legal acts referred to in paragraphs 3 and 4 of this Article are in force are governed by the legislation on taxes and levies subject to the special rules established by those regulatory legal acts. [Paragraph added by Federal Law No. 102-FZ of April 1, 2020.]

[Article as revised by Federal Law No. 58-FZ of June 29, 2004.]

Article 5. Temporal Effect of Acts of Legislation on Taxes and Levies

1. Acts of tax legislation enter into force no earlier than one month after the date of their official publication and no earlier than the first day of the next tax period for the relevant tax, except in the cases provided for by this Article.

Acts of legislation on levies enter into force no earlier than one month after the date of their official publication, except in the cases provided for by this Article.

Acts of legislation on taxes and levies regulating insurance contributions enter into force no earlier than one month after the date of their official publication and no earlier than the first day of the next calculation period for insurance contributions, except in the cases provided for by this Article. [Paragraph added by Federal Law No. 243-FZ of July 3, 2016.]

Federal laws amending this Code to establish new taxes, other than special tax regimes, or levies, and acts of legislation on taxes and levies of constituent entities of the Russian Federation, regulatory legal acts of representative bodies of municipalities, and regulatory legal acts of the representative body of the Sirius Federal Territory that introduce taxes, enter into force no earlier than January 1 of the year following the year of their adoption and no earlier than one month after the date of their official publication. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006, No. 199-FZ of June 11, 2021, and No. 18-FZ of February 25, 2022.]

Acts of legislation on taxes and levies referred to in paragraphs 3 and 4 of this Article may enter into force on the dates expressly provided for by those acts, but no earlier than the date of their official publication. [Paragraph added by Federal Law No. 224-FZ of November 26, 2008; as amended by Federal Law No. 248-FZ of July 23, 2013.]

2. Acts of legislation on taxes and levies that establish new taxes, levies, or insurance contributions; increase tax rates, levy amounts, or insurance-contribution rates; establish or aggravate liability for violation of the legislation on taxes and levies; establish new obligations; or otherwise worsen the position of taxpayers, levy payers, insurance-contribution payers, or other participants in relations governed by the legislation on taxes and levies have no retroactive effect. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

3. Acts of legislation on taxes and levies that eliminate or mitigate liability for violation of the legislation on taxes and levies or establish additional safeguards for the rights of taxpayers, levy payers, insurance-contribution payers, tax agents, or their representatives have retroactive effect. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 243-FZ of July 3, 2016.]

4. Acts of legislation on taxes and levies that abolish taxes, levies, or insurance contributions; reduce tax rates, levy amounts, or insurance-contribution rates; eliminate obligations of taxpayers, levy payers, insurance-contribution payers, tax agents, or their representatives; or otherwise improve their position may have retroactive effect if they expressly so provide. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

4.1. Provisions of acts of legislation on taxes and levies that increase or abolish reduced tax rates established for taxpayers that are parties to special investment contracts in connection with performance of a special investment contract under Federal Law No. 488-FZ of December 31, 2014, “On Industrial Policy in the Russian Federation,” or that abolish or change the conditions for granting tax reliefs and other preferences, including special payment procedures and periods and procedures for calculating taxes and levies, established for such taxpayers do not apply to those taxpayers until the earliest of the following dates: [As amended by Federal Law No. 269-FZ of August 2, 2019.]

This paragraph applies to acts of legislation on taxes and levies concerning organizational profit tax, organizational property tax, transport tax, and land tax. It applies to a taxpayer that is a party to a special investment contract provided that the contract cites the provisions of acts of legislation on taxes and levies establishing reduced tax rates or tax reliefs and other preferences, including special payment procedures and periods and procedures for calculating taxes and levies, for taxpayers that are parties to special investment contracts in connection with performance of those contracts and to which this paragraph applies. [As amended by Federal Law No. 269-FZ of August 2, 2019.]

This paragraph does not apply to organizational profit tax calculated under Article 288.5 of this Code. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 4.1 added by Federal Law No. 144-FZ of May 23, 2016; as amended by Federal Law No. 300-FZ of August 3, 2018.]

4.2. Provisions of acts of legislation on taxes and levies that increase or abolish reduced tax rates or insurance-contribution rates established for taxpayers or insurance-contribution payers that are residents of territories of advanced development, including international territories of advanced development, residents of the Free Port of Vladivostok, or residents of special economic zones in connection with performance of activity agreements under Federal Law No. 473-FZ of December 29, 2014, “On Territories of Advanced Development in the Russian Federation,” Federal Law No. 212-FZ of July 13, 2015, “On the Free Port of Vladivostok,” or Federal Law No. 116-FZ of July 22, 2005, “On Special Economic Zones,” or that abolish or change the conditions for granting tax reliefs and other preferences, including special payment procedures and periods and procedures for calculating taxes and insurance contributions, established for such taxpayers or contribution payers do not apply to them until the earliest of the following dates:

This paragraph applies to acts of legislation on taxes and levies concerning insurance contributions, organizational profit tax, organizational property tax, transport tax, and land tax. It applies to a taxpayer or insurance-contribution payer that is a resident of a territory of advanced development, including an international territory of advanced development, the Free Port of Vladivostok, or a special economic zone, provided that the relevant activity agreement cites the provisions of acts of legislation on taxes and levies establishing reduced tax rates, insurance-contribution rates, or tax reliefs and other preferences, including special payment procedures and periods and procedures for calculating taxes and insurance contributions, for such residents in connection with performance of the activity agreements to which this paragraph applies.

This paragraph does not apply to organizational profit tax calculated under Article 288.5 of this Code. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 4.2 added by Federal Law No. 300-FZ of August 3, 2018; as amended by Federal Law No. 286-FZ of July 31, 2025.]

4.2-1. Provisions of acts of legislation on taxes and levies that introduce new taxes or increase or introduce new rates of existing taxes, other than rates of value-added tax, excise taxes, mineral extraction tax, and the taxes referred to in paragraph 4.2 of this Article, and that entered into force after information on the conclusion of an agreement with the taxpayer to carry on activity in an international territory of advanced development under Federal Law No. 473-FZ of December 29, 2014, “On Territories of Advanced Development in the Russian Federation,” was entered in the register of residents of international territories of advanced development provided for by that Federal Law, do not apply to taxpayers that have acquired the status of a resident of an international territory of advanced development in respect of legal relations connected with performance of that agreement until the earliest of the following dates:

  1. the date on which the taxpayer loses the status of a resident of an international territory of advanced development;

  2. the date on which fifteen years have elapsed from the date the taxpayer acquired that status.

[Paragraph 4.2-1 added by Federal Law No. 286-FZ of July 31, 2025.]

4.3. Provisions of acts of legislation on taxes and levies, including provisions introducing new taxes or levies, that entered into force after information on the conclusion with a taxpayer or levy payer of a protection and promotion of investment agreement was entered in the register provided for by the Federal Law “On the Protection and Promotion of Investment in the Russian Federation” (in this paragraph, the “register”), and that are referred to in this paragraph as “subsequent acts of legislation on taxes and levies,” do not apply to taxpayers or levy payers that are parties to the relevant protection and promotion of investment agreement in respect of legal relations connected with performance of that agreement, subject to the special rules established by this paragraph. Acts of legislation on taxes and levies that introduce new taxes or levies nevertheless apply to those taxpayers or levy payers if, in connection with introduction of the new tax or levy, provisions of legislation governing, as of the date the taxpayer or levy payer was entered in the register, a mandatory payment having an object of taxation similar to that of the new tax or levy are repealed. [As amended by Federal Law No. 373-FZ of October 15, 2025.]

For taxpayers that are parties to the relevant protection and promotion of investment agreement concluded with a constituent entity of the Russian Federation, provisions of subsequent acts of legislation on taxes and levies do not apply insofar as they change the procedure for determining the tax base, tax rates, tax reliefs, or the procedure or periods for paying organizational property tax or transport tax.

For taxpayers or levy payers that are parties to the relevant protection and promotion of investment agreement concluded with the Russian Federation and a constituent entity of the Russian Federation, provisions of subsequent acts of legislation on taxes and levies do not apply insofar as they make the changes referred to in the second paragraph of this paragraph, or change the object of taxation, the procedure for determining the tax base, the tax period, tax rates, the calculation procedure, or the procedure or periods for paying organizational profit tax; change the periods for paying or the procedure for refunding value-added tax; or introduce new taxes or levies.

For taxpayers that are parties to the relevant protection and promotion of investment agreement concluded with a constituent entity of the Russian Federation and a municipality, provisions of subsequent acts of legislation on taxes and levies do not apply insofar as they make the changes referred to in the second paragraph of this paragraph, or change tax rates, tax reliefs, or the procedure or periods for paying land tax.

For taxpayers or levy payers that are parties to the relevant protection and promotion of investment agreement concluded with the Russian Federation, a constituent entity of the Russian Federation, and a municipality, provisions of subsequent acts of legislation on taxes and levies do not apply insofar as they make the changes referred to in the second through fourth paragraphs of this paragraph.

For a taxpayer that is a party to a protection and promotion of investment agreement to which the Russian Federation is also a party, that is implementing a new investment project for the extraction of nonferrous-metal ores (gold) with capital investment of at least 300 billion rubles, and that is entered in the register of participants in regional investment projects, provisions of subsequent acts of legislation on taxes and levies do not apply insofar as they change or abolish the procedure for determining and applying the coefficient characterizing the territory of mineral extraction when calculating mineral extraction tax. [Paragraph added by Federal Law No. 225-FZ of June 28, 2022.]

The special rules for applying acts of legislation on taxes and levies established by this paragraph do not extend to subsequent acts of legislation on taxes and levies that establish reliefs from organizational property tax, transport tax, or land tax, or the conditions and periods for applying or terminating those reliefs.

This paragraph applies to the taxpayers or levy payers referred to above until the earliest of the following dates:

Except as otherwise provided by this paragraph, this paragraph applies to taxpayers or levy payers only if they maintain separate records of objects of taxation, tax bases, and tax amounts for taxes payable in performing the protection and promotion of investment agreements referred to in the second through fifth paragraphs of this paragraph and in carrying on other economic activity, and separate records of income and expenses received or incurred in performing the agreements referred to in the third and fifth paragraphs of this paragraph and income and expenses received or incurred in carrying on other economic activity.

A taxpayer or levy payer that is a party to a protection and promotion of investment agreement and is recognized as a project company under the Federal Law “On the Protection and Promotion of Investment in the Russian Federation”: [As amended by Federal Law No. 225-FZ of June 28, 2022.]

This paragraph does not apply to organizational profit tax calculated under Article 288.5 of this Code. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 4.3 added by Federal Law No. 70-FZ of April 1, 2020.]

4.4. Provisions of acts of legislation on taxes and levies concerning organizational profit tax that entered into force after an international company, or an organization referred to in Article 24.2(1.1) of this Code, acquired the status of an international holding company and that provide for an increase or abolition of reduced tax rates, a change in the procedure for determining tax bases established for income or profit received or paid by international holding companies recognized as such under Article 24.2 of this Code, or a change in the conditions for applying those tax rates do not apply until the earliest of the following dates:

Provisions of acts of legislation of constituent entities of the Russian Federation on taxes and levies concerning organizational property tax and transport tax that entered into force after an international company, or an organization referred to in Article 24.2(1.1) of this Code, acquired the status of an international holding company and that provide for an increase or abolition of reduced tax rates or a change in the conditions for applying those rates do not apply to a taxpayer recognized as an international holding company under Article 24.2 of this Code until the earliest of the following dates:

This paragraph does not apply to organizational profit tax calculated under Article 288.5 of this Code. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 4.4 added by Federal Law No. 66-FZ of March 26, 2022.]

4.5. Provisions of acts of legislation on taxes and levies that increase or abolish reduced tax rates or insurance-contribution rates established for taxpayers or insurance-contribution payers participating in the free economic zone in the territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, Kherson Region, and certain territories of constituent entities of the Russian Federation designated by the Government of the Russian Federation that adjoin the territories of Ukraine, the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, or Kherson Region (the “adjacent territories”), in connection with their performance of agreements on the conditions for activity in that free economic zone under Federal Law No. 266-FZ of June 24, 2023, “On the Free Economic Zone in the Territories of the Donetsk People's Republic, Lugansk People's Republic, Zaporozhye Region, Kherson Region, and Adjacent Territories,” or that abolish or change the conditions for granting tax reliefs and other preferences, including special payment procedures and periods and tax-calculation procedures, established for such taxpayers or contribution payers do not apply to them until the earliest of the following dates: [As amended by Federal Law No. 148-FZ of June 22, 2024.]

This paragraph applies to acts of legislation on taxes and levies concerning insurance contributions, organizational profit tax, organizational property tax, and land tax. It applies to a taxpayer or insurance-contribution payer participating in the free economic zone in those territories provided that the relevant agreement on the conditions for activity in that zone cites the provisions of acts of legislation on taxes and levies establishing reduced tax rates, insurance-contribution rates, or tax reliefs and other preferences, including special payment procedures and periods and tax-calculation procedures, for participants in that zone in connection with performance of agreements on the conditions for activity to which this paragraph applies. [As amended by Federal Law No. 148-FZ of June 22, 2024.]

This paragraph does not apply to organizational profit tax calculated under Article 288.5 of this Code. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 4.5 added by Federal Law No. 268-FZ of June 24, 2023.]

4.6. Provisions of acts of legislation on taxes and levies that increase or abolish reduced tax rates, where those rates apply under a special tax-calculation procedure, or insurance-contribution rates established for residents of the Special Economic Zone in the Kaliningrad Region (in this paragraph, “residents”) in connection with their compliance with investment declarations under Federal Law No. 16-FZ of January 10, 2006, “On the Special Economic Zone in the Kaliningrad Region and Amendments to Certain Legislative Acts of the Russian Federation,” or that abolish or change the conditions for granting tax reliefs, tax-calculation procedures, or tax-payment procedures and periods established for residents do not apply to residents until the earliest of the following dates:

This paragraph applies to acts of legislation on taxes and levies concerning insurance contributions, organizational profit tax, organizational property tax, and land tax. It applies to a resident in respect of legal relations connected with implementation of an investment project under Federal Law No. 16-FZ of January 10, 2006, “On the Special Economic Zone in the Kaliningrad Region and Amendments to Certain Legislative Acts of the Russian Federation,” provided that the resident maintains separate records of income, expenses, property, and objects of taxation received, produced, created, or acquired in implementing the investment project under Federal Law No. 16-FZ of January 10, 2006, “On the Special Economic Zone in the Kaliningrad Region and Amendments to Certain Legislative Acts of the Russian Federation,” and of income, expenses, property, and objects of taxation received, produced, created, or acquired in carrying on other economic activity.

This paragraph does not apply to organizational profit tax calculated under Article 288.5 of this Code. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 4.6 added by Federal Law No. 373-FZ of October 15, 2025.]

5. Unless this paragraph provides otherwise, this Article also applies to regulatory legal acts issued within their respective authority and in accordance with the legislation on taxes and levies by the Government of the Russian Federation, federal executive authorities, executive authorities of constituent entities of the Russian Federation, local self-government bodies, and the executive and administrative body of the Sirius Federal Territory. [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 199-FZ of June 11, 2021.]

Regulatory legal acts approving new forms or formats of tax returns or calculations, or amending existing forms or formats of tax returns or calculations, enter into force no earlier than two months after the date of their official publication.

[Paragraph 5 added by Federal Law No. 154-FZ of July 9, 1999; as amended by Federal Law No. 130-FZ of May 1, 2016.]

Article 6. Inconsistency of Regulatory Legal Acts with This Code

[Title as amended by Federal Law No. 243-FZ of July 3, 2016.]

1. A regulatory legal act concerning taxes, levies, or insurance contributions is recognized as inconsistent with this Code if that act: [As amended by Federal Law No. 243-FZ of July 3, 2016.]

  1. was issued by a body that, under this Code, has no authority to issue such acts, or was issued in violation of the prescribed procedure for issuing such acts;

  2. abolishes or restricts rights of taxpayers, levy payers, insurance-contribution payers, tax agents, or their representatives, or powers of tax or customs authorities, established by this Code; [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 213-FZ of July 24, 2009, and No. 243-FZ of July 3, 2016.]

  3. imposes obligations not provided for by this Code or changes the substance, as defined by this Code, of obligations of participants in relations governed by the legislation on taxes and levies or of other persons whose obligations are established by this Code; [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 137-FZ of July 27, 2006.]

  4. prohibits actions of taxpayers, levy payers, insurance-contribution payers, tax agents, or their representatives that are permitted by this Code; [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 243-FZ of July 3, 2016.]

  5. prohibits actions of tax or customs authorities or their officials that are permitted or required by this Code; [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 213-FZ of July 24, 2009.]

  6. authorizes or permits actions prohibited by this Code;

  7. changes the grounds, conditions, sequence, or procedure established in accordance with this Code for actions of participants in relations governed by the legislation on taxes and levies or of other persons whose obligations are established by this Code; [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 102-FZ of April 1, 2020.]

  8. changes the substance of concepts or terms defined by this Code or uses those concepts or terms in a meaning other than that in which they are used in this Code;

  9. otherwise conflicts with the general principles or literal meaning of particular provisions of this Code.

2. A regulatory legal act referred to in paragraph 1 of this Article is recognized as inconsistent with this Code if at least one of the circumstances specified in paragraph 1 exists. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

3. Unless this Code provides otherwise, a regulatory legal act is recognized as inconsistent with this Code through judicial proceedings. Before judicial consideration, the Government of the Russian Federation, another executive authority, an executive body of local self-government, or the executive and administrative body of the Sirius Federal Territory that adopted the act, or a superior body, may repeal the act or make the necessary amendments to it. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 199-FZ of June 11, 2021.]

4. Regulatory legal acts governing the procedure for collecting taxes payable in connection with movement of goods across the customs border of the Customs Union within EurAsEC (in this Code, the “Customs Union”) are subject to the provisions of the customs legislation of the Customs Union and the customs legislation of the Russian Federation. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999; as amended by Code of the Russian Federation No. 61-FZ of May 28, 2003, and Federal Laws No. 95-FZ of July 29, 2004, and No. 306-FZ of November 27, 2010.]

Article 6.1. Procedure for Calculating Time Limits Established by the Legislation on Taxes and Levies

1. Time limits established by the legislation on taxes and levies are determined by a calendar date, by reference to an event that must inevitably occur or an action that must be performed, or by a period calculated in years, quarters, months, or days.

2. A time limit begins to run on the day after the calendar date, occurrence of the event, or performance of the action that determines its commencement.

3. A time limit calculated in years expires in the corresponding month and on the corresponding day of its final year.

For this purpose, a year, other than a calendar year, is any period of twelve consecutive months.

4. A time limit calculated in quarters expires on the last day of the final month of the period.

For this purpose, a quarter is three calendar months and quarters are counted from the beginning of the calendar year.

5. A time limit calculated in months expires in the corresponding month and on the corresponding day of its final month.

If the final month has no corresponding day, the time limit expires on the last day of that month.

6. A time limit stated in days is calculated in business days unless it is stated in calendar days. A business day is a day that is not recognized as a weekend, non-working public holiday, or non-working day under the legislation of the Russian Federation or an act of the President of the Russian Federation. [As amended by Federal Law No. 102-FZ of April 1, 2020.]

7. If the last day of a time limit falls on a day recognized as a weekend, non-working public holiday, or non-working day under the legislation of the Russian Federation or an act of the President of the Russian Federation, the time limit expires on the next business day. [As amended by Federal Law No. 102-FZ of April 1, 2020.]

8. An action for which a time limit is prescribed may be performed up to 24:00 on the last day of the time limit.

If documents or funds are delivered to a postal organization before 24:00 on the last day of the time limit, the time limit is not treated as missed.

[Article added by Federal Law No. 154-FZ of July 9, 1999; as amended by Federal Law No. 137-FZ of July 27, 2006.]

Article 7. International Treaties Concerning Taxation

1. If an international treaty of the Russian Federation establishes rules or provisions different from those provided for by this Code and regulatory legal acts adopted in accordance with it, the rules and provisions of the international treaty of the Russian Federation apply. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

2. For purposes of this Code, a person, including a foreign structure without legal personality, has beneficial ownership of income if, by reason of direct or indirect participation in an organization, control over an organization or foreign structure without legal personality, or other circumstances, that person has the right independently to use or dispose of income received by that organization or foreign structure.

For purposes of this Code, beneficial ownership of income also belongs to a person, including a foreign structure without legal personality, in whose interests another person or another foreign structure without legal personality is authorized to dispose of income received by the organization or foreign structure referred to in the first paragraph of this paragraph, or income received directly by that other person or structure.

In determining the person having beneficial ownership of income, account is taken of the functions performed and risks assumed by the persons or foreign structures without legal personality referred to in this paragraph. Beneficial ownership of income is determined separately for each dividend payment or for a group of income payments under a single agreement. [As amended by Federal Law No. 424-FZ of November 27, 2018.]

[Paragraph 2 as revised by Federal Law No. 32-FZ of February 15, 2016.]

3. If an international tax treaty of the Russian Federation provides for reduced tax rates or a tax exemption for Russian-source income of foreign persons having beneficial ownership of that income, a foreign person is not recognized, for purposes of applying that treaty, as having beneficial ownership of the income if the foreign person has limited authority to dispose of the income, performs intermediary functions in respect of it in the interests of another person without performing any other functions or assuming any risks, and directly or indirectly pays all or part of that income to the other person, which, if it had received the Russian-source income directly, would not have been entitled to apply the treaty provisions referred to in this paragraph.

4. If Russian-source income is paid to a foreign person or foreign structure without legal personality that does not have beneficial ownership of the income, and the source of payment knows the identity of the person or persons having beneficial ownership, the income paid to the foreign person or structure is treated as paid to the person or persons having beneficial ownership and is taxed as follows: [As amended by Federal Law No. 424-FZ of November 27, 2018.]

  1. if the person having beneficial ownership of all or part of the income is recognized under this Code as a tax resident of the Russian Federation, the income or relevant part is taxed under the applicable chapters of Part Two of this Code for taxpayers that are tax residents of the Russian Federation, without withholding the corresponding tax at the source, provided that the tax authority with which the organization that is the source of payment is registered is informed under the procedure established by the federal executive authority responsible for control and supervision in the area of taxes and levies;

  2. if the person having beneficial ownership of all or part of the income is a foreign person covered by an international tax treaty of the Russian Federation, that treaty applies to the person having beneficial ownership of the income or relevant part under the procedure provided for by the treaty;

  3. if the person having beneficial ownership of all or part of the income is a foreign person not covered by an international tax treaty of the Russian Federation, the income or relevant part is taxed under the applicable chapters of Part Two of this Code. [Subparagraph added by Federal Law No. 424-FZ of November 27, 2018.]

[Article as revised by Federal Law No. 376-FZ of November 24, 2014.]

Article 8. Concepts of a Tax, Levy, and Insurance Contributions

[Title as amended by Federal Law No. 243-FZ of July 3, 2016.]

1. A tax is a compulsory, individually non-reciprocal payment collected from organizations and individuals by alienating funds owned by them by right of ownership, economic management, or operational administration for the purpose of financing the activities of the state or municipalities.

2. A levy is a compulsory contribution collected from organizations and individuals where payment is a condition for state bodies, local self-government bodies, other authorized bodies, or officials to perform legally significant acts for the levy payer, including granting specified rights or issuing permits or licenses, or where payment is connected with carrying on particular types of business activity within the territory in which the levy has been introduced. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 382-FZ of November 29, 2014.]

3. Insurance contributions are compulsory payments for compulsory pension insurance, compulsory social insurance against temporary incapacity for work and in connection with maternity, and compulsory medical insurance, collected from organizations and individuals for the purpose of financing insured persons' rights to insurance coverage under the corresponding type of compulsory social insurance.

For purposes of this Code, insurance contributions also include contributions collected from organizations to provide supplementary social security for particular categories of individuals.

[Paragraph 3 added by Federal Law No. 243-FZ of July 3, 2016.]

Article 9. Participants in Relations Governed by the Legislation on Taxes and Levies

Participants in relations governed by the legislation on taxes and levies are:

  1. organizations and individuals recognized under this Code as taxpayers, levy payers, or insurance-contribution payers; [As amended by Federal Law No. 243-FZ of July 3, 2016.]

  2. organizations and individuals recognized under this Code as tax agents;

  3. tax authorities, meaning the federal executive authority responsible for control and supervision in the area of taxes and levies and its territorial bodies; [As amended by Federal Law No. 58-FZ of June 29, 2004.]

  4. customs authorities, meaning the federal executive authority responsible for customs matters and the customs authorities of the Russian Federation subordinate to it; [As amended by Federal Laws No. 58-FZ of June 29, 2004, No. 95-FZ of July 29, 2004, and No. 103-FZ of June 26, 2008.]

  5. [Repealed by Federal Law No. 137-FZ of July 27, 2006.]

  6. [Repealed by Federal Law No. 58-FZ of June 29, 2004.]

  7. [Added by Federal Law No. 154-FZ of July 9, 1999; repealed by Federal Law No. 137-FZ of July 27, 2006.]

  8. [Added by Federal Law No. 154-FZ of July 9, 1999; repealed by Federal Law No. 86-FZ of June 30, 2003.]

Article 10. Procedure for Proceedings in Cases Involving Violations of the Legislation on Taxes and Levies

[Title as amended by Federal Law No. 137-FZ of July 27, 2006.]

1. Liability is imposed, and proceedings in cases involving tax offenses are conducted, under the procedure established by Chapters 14 and 15 of this Code.

2. Proceedings in cases involving violations of the legislation on taxes and levies that contain elements of an administrative offense or a crime are conducted, respectively, under the legislation of the Russian Federation on administrative offenses or the criminal-procedure legislation of the Russian Federation.

3. [Repealed by Federal Law No. 58-FZ of June 29, 2004.]

Article 11. Institutions, Concepts, and Terms Used in This Code

1. Institutions, concepts, and terms of civil, family, and other branches of the legislation of the Russian Federation that are used in this Code have the meanings assigned to them in those branches of legislation unless this Code provides otherwise.

2. For purposes of this Code and other acts of legislation on taxes and levies, the following concepts apply: [As amended by Federal Law No. 137-FZ of July 27, 2006.]

“organizations” means legal entities formed under the legislation of the Russian Federation and international companies (collectively, “Russian organizations”), as well as foreign legal entities, companies, and other corporate formations having civil legal capacity that are formed under the legislation of foreign states; international organizations; and branches and representative offices of those foreign persons and international organizations established in the Russian Federation (collectively, “foreign organizations”); [As amended by Federal Law No. 294-FZ of August 3, 2018.]

“individuals” means citizens of the Russian Federation, foreign citizens, and stateless persons;

“individual entrepreneurs” means individuals registered under the prescribed procedure and carrying on business activity without forming a legal entity, and heads of peasant or farm households. Individuals who carry on business activity without forming a legal entity but who, in violation of Russian civil legislation, have not registered as individual entrepreneurs may not, when performing obligations imposed on them by this Code, rely on the fact that they are not individual entrepreneurs; [As amended by Federal Laws No. 185-FZ of December 23, 2003, and No. 137-FZ of July 27, 2006.]

[Paragraph repealed by Federal Law No. 137-FZ of July 27, 2006.]

“persons” or “person” means organizations and/or individuals;

“foreign structure without legal personality” means an organizational form established under the legislation of a foreign state or territory without forming a legal entity, including a fund, partnership, trust, other association, or another form of collective investment or fiduciary management, that under its governing law may carry on activity directed toward deriving income or profit for its participants, interest holders, settlors, other persons, or other beneficiaries; [Definition added by Federal Law No. 376-FZ of November 24, 2014.]

“foreign financial intermediaries” means foreign stock exchanges and foreign depository and clearing organizations included in a list approved by the Central Bank of the Russian Federation in coordination with the Ministry of Finance of the Russian Federation; [Definition added by Federal Law No. 376-FZ of November 24, 2014.]

“public companies” means Russian and foreign organizations that issue securities which, or depositary receipts for which, have been listed or admitted to trading on one or more duly licensed Russian exchanges or exchanges included in the list of foreign financial intermediaries; [Definition added by Federal Law No. 376-FZ of November 24, 2014.]

[Paragraph repealed by Federal Law No. 137-FZ of July 27, 2006.]

[Paragraph repealed by Federal Law No. 137-FZ of July 27, 2006.]

“banks” or “bank” means commercial banks and other credit institutions licensed by the Central Bank of the Russian Federation;

“accounts” or “account” means settlement, current, and other accounts with banks opened under a bank-account agreement, including bank accounts opened under a precious-metals bank-account agreement; [As amended by Federal Laws No. 134-FZ of June 28, 2013, and No. 343-FZ of November 27, 2017.]

“digital-ruble account” means an account opened by the operator of the digital-ruble platform under a digital-ruble account agreement; [Definition added by Federal Law No. 610-FZ of December 19, 2023.]

“personal accounts” means accounts opened with bodies of the Federal Treasury, or other bodies that open and maintain personal accounts, in accordance with the budget legislation of the Russian Federation; [Definition added by Federal Law No. 137-FZ of July 27, 2006.]

“Federal Treasury account” means a treasury account used to conduct and record operations for accounting for and distributing receipts; [Definition added by Federal Law No. 137-FZ of July 27, 2006; as amended by Federal Law No. 374-FZ of November 23, 2020.]

“source of payment of income to a taxpayer” means the organization or individual from which the taxpayer receives income;

“tax arrears” means an amount of tax, a levy, or insurance contributions not paid or remitted within the period prescribed by the legislation on taxes and levies; [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 389-FZ of July 31, 2023.]

[Paragraph repealed by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 185-FZ of December 23, 2003; repealed by Federal Law No. 259-FZ of August 8, 2024.]

“seasonal production” means production directly connected with natural or climatic conditions and the time of year. This concept applies to an organization or individual entrepreneur if its production activity is not carried on during particular tax periods, whether a quarter or half-year, because of natural and climatic conditions;

[Paragraph repealed by Federal Law No. 185-FZ of December 23, 2003.]

“location of a separate subdivision of a Russian organization” means the place where that organization carries on activity through its separate subdivision; [As amended by Federal Law No. 229-FZ of July 27, 2010.]

“place of residence of an individual” means the address, including the constituent entity of the Russian Federation, district, city or other locality, street, house number, and apartment number, at which the individual is registered at the individual's place of residence under the procedure prescribed by the legislation of the Russian Federation. If an individual has no place of residence in the Russian Federation, the individual's place of residence may, for purposes of this Code and at the individual's request, be determined by the individual's place of stay. The individual's place of stay is the place where the individual resides temporarily at the address, including the constituent entity of the Russian Federation, district, city or other locality, street, house number, and apartment number, at which the individual is registered at the individual's place of stay under the procedure prescribed by the legislation of the Russian Federation; [As amended by Federal Laws No. 185-FZ of December 23, 2003, and No. 229-FZ of July 27, 2010.]

“separate subdivision of an organization” means any territorially separate subdivision of the organization at whose location permanent workstations have been set up. A subdivision is recognized as separate regardless of whether its creation is reflected in the organization's constituent or other organizational and administrative documents and regardless of the powers conferred on it. A workstation is permanent if it is established for more than one month;

“tax accounting policy” means the aggregate of methods permitted by this Code and selected by the taxpayer for determining income or expenses, recognizing, measuring, and allocating them, and accounting for other indicators of the taxpayer's financial and economic activity that are necessary for tax purposes; [Definition added by Federal Law No. 137-FZ of July 27, 2006.]

“the territory of the Russian Federation and other territories under its jurisdiction” means the territory of the Russian Federation and the territories of artificial islands, installations, and structures over which the Russian Federation exercises jurisdiction under Russian legislation and international law; [Definition added by Federal Law No. 306-FZ of November 27, 2010.]

“deflator coefficient” means a coefficient established annually for each following calendar year and calculated as the product of the deflator coefficient applied for purposes of the relevant chapters of this Code in the preceding calendar year and a coefficient reflecting changes in consumer prices for goods, work, and services in the Russian Federation during the preceding calendar year. Unless the legislation of the Russian Federation on taxes and levies provides otherwise, deflator coefficients are established, on the basis of state statistical-reporting data, by the federal executive authority responsible for regulatory legal regulation in the area of analyzing and forecasting socioeconomic development and are officially published no later than November 20 of the year in which they are established; [Definition added by Federal Law No. 94-FZ of June 25, 2012; as amended by Federal Laws No. 386-FZ of December 29, 2015, and No. 335-FZ of November 27, 2017.]

“aggregate obligation” means the total amount of taxes, advance payments, levies, insurance contributions, late-payment interest, fines, and interest that a taxpayer, levy payer, insurance-contribution payer, and/or tax agent must pay or remit, together with any amount of tax that must be returned to the budget system of the Russian Federation in the cases provided for by this Code. The aggregate obligation does not include personal income tax paid under the procedure established by Article 227.1 of this Code or state duty, except state duty for which an arbitrazh court has issued an enforcement document; [Definition added by Federal Law No. 263-FZ of July 14, 2022; as amended by Federal Law No. 389-FZ of July 31, 2023.]

“debt for taxes, levies, and insurance contributions to budgets of the budget system of the Russian Federation” (the “debt”) means the total amount of tax arrears and late-payment interest, fines, and interest provided for by this Code but not paid by a taxpayer, levy payer, insurance-contribution payer, and/or tax agent, together with amounts of tax that must be returned to the budget system of the Russian Federation in the cases provided for by this Code, equal to the negative balance of that person's unified tax account, as well as amounts excluded from the aggregate obligation under Article 11.3(5)(10) and (10.1) and Article 11.3(7)(2) through (3.4), (5), and (6) of this Code; [Definition added by Federal Law No. 263-FZ of July 14, 2022; as amended by Federal Law No. 287-FZ of July 31, 2025.]

“investment project” means a set of measures limited in time and resources that provides for the creation and subsequent operation of a new property complex and/or intangible assets, or modernization, reconstruction, or technical re-equipment of an existing property complex, for the purpose of establishing new production of goods, work, or services; increasing the volume of existing production of goods, work, or services; and/or preventing or minimizing adverse environmental effects; [Definition added by Federal Law No. 325-FZ of September 29, 2019.]

“document confirming registration or deregistration with a tax authority” means an extract from the Unified State Register of Taxpayers containing information on the registration or deregistration of an organization or individual with a tax authority on the relevant ground established by this Code. Documents confirming registration with a tax authority also include: an extract from the Unified State Register of Legal Entities containing information on registration of a Russian organization with the tax authority at its location or at the location of its branch or representative office, or information on registration of a foreign nonprofit nongovernmental organization with the tax authority at the place where it carries on activity in the Russian Federation through a division; an extract from the State Register of Accredited Branches and Representative Offices of Foreign Legal Entities containing information on registration of a foreign organization with the tax authority at the place where it carries on activity in the Russian Federation through an accredited branch or representative office; and an extract from the Unified State Register of Individual Entrepreneurs containing information on registration of an individual entrepreneur with the tax authority at the individual's place of residence; [Definition added by Federal Law No. 259-FZ of August 8, 2024.]

“property” means types of objects of civil rights classified as property under the Civil Code of the Russian Federation, other than property rights. For purposes of this Code, noncash funds, uncertificated securities, and digital currency are also recognized as property, including digital currency used as a means of payment under foreign-trade agreements or contracts within an experimental legal regime for digital innovation established under Article 1.1 of Federal Law No. 259-FZ of July 31, 2020, “On Digital Financial Assets, Digital Currency, and Amendments to Certain Legislative Acts of the Russian Federation.” For purposes of attachment and prohibition on alienation or pledge as provided for by this Code, property means the types of objects of civil rights classified as property under the Civil Code of the Russian Federation. [Definition added by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph 2 as revised by Federal Law No. 154-FZ of July 9, 1999.]

3. The concepts “taxpayer,” “object of taxation,” “tax base,” “tax period,” and other specific concepts and terms of the legislation on taxes and levies have the meanings assigned to them by the relevant Articles of this Code. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

4. In relations arising in connection with collecting taxes when goods are moved across the customs border of the Customs Union, concepts defined by the customs legislation of the Customs Union and the customs legislation of the Russian Federation apply; this Code applies to matters not governed by that legislation. [Paragraph added by Code of the Russian Federation No. 61-FZ of May 28, 2003; as amended by Federal Laws No. 95-FZ of July 29, 2004, and No. 306-FZ of November 27, 2010.]

5. Rules established by Part One of this Code with respect to banks extend to the Central Bank of the Russian Federation and the State Development Corporation VEB.RF. [Paragraph added by Federal Law No. 137-FZ of July 27, 2006; as amended by Federal Laws No. 83-FZ of May 17, 2007, and No. 325-FZ of September 29, 2019.]

Article 11.1. Concepts and Terms Used in Taxing the Extraction of Hydrocarbon Feedstock

1. For purposes of this Code, the following concepts and terms are used in taxing the extraction of hydrocarbon feedstock:

  1. “hydrocarbon-feedstock accumulation” means an item for accounting in the State Balance of Mineral Reserves, within a particular subsoil plot, for reserves of one of the types of minerals specified in Article 337(2)(3) of this Code, other than associated gas, that contains no separately identified reserve-accounting items;

  2. “hydrocarbon field” means an aggregate of hydrocarbon-feedstock accumulations designated for commercial development in accordance with development design documentation approved under the prescribed procedure;

  3. “commercial development of a hydrocarbon field” means the technological process of extracting hydrocarbon feedstock from the subsoil and bringing it to the first condition in which its quality conforms to a national or international standard or, if no such standard exists, an organizational standard;

  4. “offshore hydrocarbon field” means a hydrocarbon field situated on one or more subsoil plots located entirely within the internal sea waters or territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, and/or in the Russian part or sector of the bed of the Caspian Sea;

  5. “new offshore hydrocarbon field” means an offshore hydrocarbon field at which commercial production of hydrocarbon feedstock commenced on or after January 1, 2016, including an offshore hydrocarbon field for which, as of January 1, 2016, the date of commencement of commercial production had not been determined, unless this subparagraph provides otherwise. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

A new offshore hydrocarbon field also includes an offshore hydrocarbon field at which commercial production of hydrocarbon feedstock commenced before January 1, 2016, that is situated entirely within the Russian part or sector of the bed of the Caspian Sea and is specified in Note 8 to the unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union as in force on January 1, 2018;

[Subparagraph 5 as revised by Federal Law No. 142-FZ of May 28, 2022.]

  1. “date of commencement of commercial production of hydrocarbon feedstock at a hydrocarbon field” means the date as of which the State Balance of Mineral Reserves was prepared that first showed the degree of depletion of reserves of at least one type of hydrocarbon feedstock, other than associated gas, extracted at that field as exceeding 1 percent;

  2. “activity connected with extracting hydrocarbon feedstock at a new offshore hydrocarbon field” means activity conducted from the date of state registration of the relevant subsoil-use license and comprising one or more of the following activities: [As amended by Federal Law No. 335-FZ of November 27, 2017.]

2. For purposes of this Article, the taxpayer independently calculates the degree of depletion of reserves of each type of hydrocarbon feedstock extracted at a hydrocarbon field, on the basis of data in the approved State Balance of Mineral Reserves, as the quotient obtained by dividing cumulative production of that type of hydrocarbon feedstock at the field, including extraction losses, by its initial reserves or, for oil, its initial recoverable reserves.

Initial recoverable oil reserves approved under the prescribed procedure, taking account of additions and write-offs of oil reserves, are determined as the sum of recoverable reserves of all categories and cumulative production since development of the hydrocarbon field began. [As amended by Federal Law No. 102-FZ of April 5, 2016.]

Initial reserves of combustible natural gas, other than associated gas, or gas condensate approved under the prescribed procedure, taking account of additions and write-offs of reserves of combustible natural gas, other than associated gas, or gas condensate, are determined as the sum of reserves of combustible natural gas, other than associated gas, or gas condensate of all categories and cumulative production since development of the hydrocarbon field began. [As amended by Federal Law No. 102-FZ of April 5, 2016.]

[Article added by Federal Law No. 268-FZ of September 30, 2013.]

Article 11.2. Taxpayer's Personal Account

1. A taxpayer's personal account is an information resource placed on the official website of the federal executive authority responsible for control and supervision in the area of taxes and levies on the Internet information and telecommunications network and maintained by that authority under a procedure established by it. In the cases provided for by this Code, taxpayers and tax authorities may use the taxpayer's personal account to exercise their rights and perform their obligations under this Code. In the cases provided for by other federal laws, tax authorities and persons granted access to the taxpayer's personal account may also use it to exercise rights and perform obligations established by those federal laws. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

2. Individual taxpayers use the taxpayer's personal account to receive documents from a tax authority and electronically transmit documents, information, and particulars to a tax authority under the procedure established by this Code. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The federal executive authority responsible for control and supervision in the area of taxes and levies determines the procedure under which individual taxpayers obtain access to the taxpayer's personal account.

Individual taxpayers granted access to the taxpayer's personal account receive electronically through that account documents used by tax authorities in exercising their powers in relations governed by the legislation on taxes and levies. The federal executive authority responsible for control and supervision in the area of taxes and levies determines the list of those documents and the conditions for sending them to an individual entrepreneur. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Unless this paragraph provides otherwise, documents used by tax authorities in exercising their powers in relations governed by the legislation on taxes and levies are not sent by post on paper to individual taxpayers granted access to the taxpayer's personal account.

To receive on paper documents used by tax authorities in exercising those powers, other than documents that this Code requires to be sent exclusively in electronic form and tax payment notices, an individual taxpayer granted access to the taxpayer's personal account must send to any tax authority of the taxpayer's choice a notice requesting receipt of documents on paper. [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

When electronically transmitting documents to a tax authority through the taxpayer's personal account, an individual taxpayer who is not an individual entrepreneur must sign the documents with an enhanced unqualified electronic signature generated under a procedure established by the federal executive authority responsible for control and supervision in the area of taxes and levies in accordance with Federal Law No. 63-FZ of April 6, 2011, “On Electronic Signatures,” unless this Code provides otherwise. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

Documents electronically transmitted by an individual-entrepreneur taxpayer to a tax authority through the taxpayer's personal account must be signed with an enhanced qualified electronic signature issued in accordance with Federal Law No. 63-FZ of April 6, 2011, “On Electronic Signatures,” unless this Code provides otherwise. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

Electronic documents transmitted through the taxpayer's personal account and signed in accordance with this Code are recognized as electronic documents equivalent to paper documents bearing the taxpayer's handwritten signature. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

This paragraph extends to individual levy payers.

This paragraph does not extend to notaries in private practice, advocates who have established advocates' offices, or other persons engaged in private practice under the procedure prescribed by the legislation of the Russian Federation, insofar as they transmit to tax authorities documents, information, or particulars connected with that activity. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph 2 as revised by Federal Law No. 130-FZ of May 1, 2016.]

3. Subject to the special rules established by this paragraph, a foreign person registered with a tax authority under Article 83(4.6) or (4.10) of this Code uses the taxpayer's personal account to receive documents from a tax authority and submit documents, information, and particulars to a tax authority concerning electronically supplied services referred to in Article 174.2(1) of this Code, sales of goods through an electronic trading platform, and the calculation and particulars referred to in Article 230(6) of this Code.

The foreign person is granted access to the taxpayer's personal account from the date of registration with a tax authority under Article 83(4.6) or (4.10), or the eleventh paragraph of Article 84(2), of this Code. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

If the foreign person is deregistered with a tax authority under Article 84(5.5) or the second paragraph of Article 84(5.8) of this Code, the foreign person's access to the taxpayer's personal account is retained for receipt of documents used by tax authorities in exercising their powers in relations governed by the legislation on taxes and levies.

When a foreign person referred to in this paragraph electronically submits documents to a tax authority through the taxpayer's personal account, documents signed with an enhanced unqualified electronic signature generated under a procedure approved by the federal executive authority responsible for control and supervision in the area of taxes and levies in accordance with Federal Law No. 63-FZ of April 6, 2011, “On Electronic Signatures,” are recognized as electronic documents equivalent to paper documents bearing the handwritten signature of that person's representative.

[Paragraph 3 added by Federal Law No. 244-FZ of July 3, 2016; as amended by Federal Law No. 100-FZ of May 29, 2024.]

[Article added by Federal Law No. 347-FZ of November 4, 2014.]

Article 11.3. Unified Tax Payment. Unified Tax Account

1. A unified tax payment comprises funds remitted by a taxpayer, levy payer, insurance-contribution payer, tax agent, and/or another person to the budget system of the Russian Federation through a Federal Treasury account designated for performance of the aggregate obligation of the taxpayer, levy payer, insurance-contribution payer, or tax agent, and funds collected from a taxpayer, levy payer, insurance-contribution payer, and/or tax agent under this Code. For purposes of this Code, the following amounts of funds to be recorded in a unified tax account are also recognized as a unified tax payment:

  1. in connection with a tax authority's decision to refund tax or grant a tax deduction, on the date the relevant decision is adopted;

  2. in connection with receipt from another person as a result of a credit of funds under Article 78 of this Code, on the date the tax authority makes the credit;

  3. in connection with full or partial reversal of a credit of funds toward performance of a forthcoming obligation to pay a particular tax, levy, or insurance contribution on the basis of an application submitted under Article 78(6) of this Code; submission by an individual taxpayer of an application to recalculate previously calculated tax or a complaint concerning actions of the tax authority in calculating the relevant tax stated in a tax payment notice; or insufficient funds in the unified tax account to perform an obligation to pay taxes, levies, insurance contributions, late-payment interest, fines, and/or interest, no later than the day after submission of the application under Article 78(6), the day after submission by the individual taxpayer of the recalculation application or complaint, or the date on which the debt arises. Amounts previously credited toward a taxpayer's, levy payer's, insurance-contribution payer's, and/or tax agent's forthcoming obligation to pay a particular tax are recognized as a unified tax payment sequentially, beginning with the earliest payment date for the tax, levy, or insurance contribution toward which the credit was made. If payment dates coincide, recognition begins with the smaller amount; [As amended by Federal Laws No. 196-FZ of May 29, 2023, No. 389-FZ of July 31, 2023, and No. 287-FZ of July 31, 2025.]

  4. in connection with interest accrued by a tax authority under Article 79(4) and/or (9) of this Code, from the date it is accrued;

  5. in connection with an application by a taxpayer, levy payer, or insurance-contribution payer for refund of overpaid personal income tax paid under Article 227.1 of this Code, tax on professional income, levies for use of wildlife and aquatic biological resources, excess-profits tax, or insurance contributions for supplementary social security of civil-aviation flight-crew members and particular categories of employees of coal-industry organizations, in the amount of the overpaid tax, levy, or insurance contribution no later than the day after the application is received. The lists of insurance-contribution payers referred to in this subparagraph are established under the procedures provided for, respectively, by Federal Law No. 155-FZ of November 27, 2001, “On Supplementary Social Security for Flight-Crew Members of Civil Aircraft,” and Federal Law No. 84-FZ of May 10, 2010, “On Supplementary Social Security for Particular Categories of Employees of Coal-Industry Organizations”; [As amended by Federal Laws No. 259-FZ of August 8, 2024, and No. 362-FZ of October 29, 2024.]

  6. in connection with a tax agent's submission of a subsequent notice of calculated amounts of taxes, advance tax payments, levies, and insurance contributions or a personal-income-tax calculation, in the amount by which the personal income tax stated in the preceding notice of calculated amounts, toward the remittance obligation for which a credit was made under Article 78(7) of this Code, exceeds the personal income tax stated in the subsequent notice or in the personal-income-tax calculation filed for the period covering the months for which the preceding notice was filed; [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

  7. in connection with a tax payment notice sent to a taxpayer following a recalculation, in the amount by which the taxes stated in the earlier tax payment notice, toward the payment obligations for which a credit was made under Article 78(8) of this Code, exceed the taxes stated in the tax payment notice following recalculation for the period for which the taxes were calculated in that notice; [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

  8. in connection with an insurance-contribution payer's submission of a subsequent notice of calculated amounts of taxes, advance tax payments, levies, and insurance contributions or an insurance-contribution calculation, in the amount by which the insurance contribution stated in the preceding notice or calculation, toward the payment obligation for which a credit was made under Article 78(9) of this Code, exceeds the insurance contribution stated in the subsequent notice or insurance-contribution calculation filed for the period covering the months for which the preceding notice or calculation was filed. [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

2. A unified tax account is a form in which tax authorities account for:

  1. the monetary amount of the aggregate obligation;

  2. funds remitted and/or recognized as a unified tax payment.

3. The balance of a unified tax account is the difference between the total funds remitted and/or recognized as a unified tax payment and the monetary amount of the aggregate obligation.

A positive unified-tax-account balance arises when the total funds remitted and/or recognized as a unified tax payment exceed the monetary amount of the aggregate obligation. Funds credited toward performance of the relevant obligation of the taxpayer, levy payer, insurance-contribution payer, and/or tax agent are disregarded in determining a positive balance. [As amended by Federal Law No. 196-FZ of May 29, 2023.]

A negative unified-tax-account balance arises when the total funds remitted and/or recognized as a unified tax payment are less than the monetary amount of the aggregate obligation.

A zero unified-tax-account balance arises when the total funds remitted and/or recognized as a unified tax payment equal the monetary amount of the aggregate obligation.

4. A unified tax account is maintained for each individual and organization that is a taxpayer, levy payer, insurance-contribution payer, and/or tax agent, including when performing the obligations of a managing partner responsible for tax accounting under an investment-partnership agreement.

5. The aggregate obligation is formed and recorded in the unified tax account of a person referred to in paragraph 4 of this Article in Russian currency on the basis of:

  1. tax returns or calculations filed with a tax authority, other than those specified in subparagraph 3 of this paragraph, from the date they are filed, but no earlier than the due date for the relevant taxes, levies, advance tax payments, or insurance contributions, unless the second paragraph of this subparagraph provides otherwise.

If a tax authority finds that figures in those tax returns or calculations, other than returns or calculations filed by taxpayers subject to tax monitoring, fail control ratios in a manner indicating a violation of the completion procedure, excluding the control ratios referred to in Article 174(5.3) of this Code, those returns or calculations are taken into account in determining the aggregate obligation from the date the tax authority's decision following a desk audit of them enters into force; within ten days after expiration of the desk-audit period prescribed by Article 88 of this Code; or on the day after the desk audit is completed, if the audit found no violation of the legislation on taxes and levies.

The federal executive authority responsible for control and supervision in the area of taxes and levies approves the list of control ratios referred to in the second paragraph of this subparagraph;

[Subparagraph 1 as revised by Federal Law No. 389-FZ of July 31, 2023.]

  1. amended tax returns or calculations filed with a tax authority that increase, relative to previously filed returns or calculations, the amounts of taxes, levies, advance tax payments, or insurance contributions payable, from the date the amended returns or calculations are filed, but no earlier than the due date for the relevant amounts;

  2. tax returns claiming tax refunds or tax deductions under Chapter 23 of this Code, from the date the tax authority's decision following a desk audit of the returns or calculations enters into force; within ten days after expiration of the desk-audit period prescribed by Article 88; or on the day after the desk audit is completed, if the audit found no violation of the legislation on taxes and levies, unless this paragraph provides otherwise; [As amended by Federal Laws No. 565-FZ of December 28, 2022, and No. 389-FZ of July 31, 2023.]

3.1) amended tax returns or calculations, other than those specified in subparagraph 4 of this paragraph, that reduce, relative to previously filed returns or calculations, the amounts of taxes, levies, advance tax payments, or insurance contributions payable:

[Subparagraph 3.1 added by Federal Law No. 565-FZ of December 28, 2022.]

  1. amended tax returns or calculations filed by an organization subject to tax monitoring that reduce, relative to previously filed returns or calculations, the amounts of taxes, levies, advance tax payments, or insurance contributions payable, from the filing date, but no earlier than the due date for the relevant amounts; [As amended by Federal Law No. 565-FZ of December 28, 2022.]

  2. notices of calculated amounts of taxes, levies, advance tax payments, and insurance contributions filed with a tax authority, from the filing date, but no earlier than the due date for the relevant amounts, and until the date from which the aggregate obligation must be recorded on the basis of a tax return or calculation for the amounts stated in the notice or the date from which the aggregate obligation is formed and recorded on the basis of reports of tax amounts calculated by the tax authority; [As amended by Federal Law No. 389-FZ of July 31, 2023.]

  3. tax payment notices, from the due date for the relevant tax prescribed by the legislation on taxes and levies; [As amended by Federal Law No. 389-FZ of July 31, 2023.]

  4. reports of tax amounts calculated by a tax authority, from the day after the tax authority informs the taxpayer organization or its separate subdivision of the results of considering explanations and/or documents submitted under Article 363(6), Article 386(6), or Article 397(5) of this Code, or, if no such explanations or documents are submitted, from the day after one month expires;

  5. effective decisions of a tax authority granting deferral or installment payment of taxes, levies, insurance contributions, late-payment interest, fines, and/or interest under Chapter 9 of this Code, from the date stated in the decision; [As amended by Federal Law No. 259-FZ of August 8, 2024.]

  6. decisions of a tax authority imposing liability for tax offenses or refusing to impose such liability; decisions fully or partially reversing decisions to refund tax claimed under the application-based procedure; decisions fully or partially reversing decisions to grant a tax deduction; and decisions following a review by the federal executive authority responsible for control and supervision in the area of taxes and levies of the completeness of tax calculation and payment in connection with transactions between related parties, from the date the relevant decision enters into force, unless subparagraph 10 or 10.1 of this paragraph provides otherwise; [As amended by Federal Laws No. 259-FZ of August 8, 2024, and No. 287-FZ of July 31, 2025.]

  7. decisions of a tax authority imposing liability for tax offenses or refusing to impose such liability; decisions fully or partially reversing decisions to refund tax claimed under the application-based procedure; and decisions fully or partially reversing decisions to grant a tax deduction, where those decisions establish nonperformance of a tax-payment obligation because the tax authority changed the legal characterization of a transaction carried out by the taxpayer or the status and nature of the taxpayer's activity, from the date the relevant judicial act enters into force; [As amended by Federal Law No. 259-FZ of August 8, 2024.]

10.1) a decision imposing liability for a tax offense, or refusing to impose such liability, issued by a tax authority in respect of an individual who is not an individual entrepreneur and against which the individual filed an administrative appeal, from the date the judicial act for collection of the debt enters into legal force; [Subparagraph added by Federal Law No. 287-FZ of July 31, 2025.]

  1. a judicial act or decision of a higher tax authority reversing or modifying a judicial act or tax-authority decision on the basis of which the person's obligation to pay taxes, advance tax payments, levies, insurance contributions, late-payment interest, fines, and/or interest was previously recorded in the unified tax account, on the date the relevant judicial act or decision enters into legal force;

  2. enforcement documents for collection of state duty from a person referred to in paragraph 4 of this Article, from the date the court issues the relevant enforcement document, which for purposes of recording the aggregate obligation in the unified tax account is treated as the prescribed payment date;

  3. calculations or recalculations by a tax authority under Federal Law No. 17-FZ of February 25, 2022, “On Conducting an Experiment to Establish the Automated Simplified Taxation System Special Tax Regime,” or Federal Law No. 422-FZ of November 27, 2018, “On Conducting an Experiment to Establish the Tax on Professional Income Special Tax Regime,” from the date the taxpayer is notified of the tax payable, but no earlier than the due date for the relevant tax;

  4. particulars of permits issued by bodies authorized under the prescribed procedure to issue permits for taking wildlife and/or harvesting aquatic biological resources, from the date those bodies submit the particulars;

  5. a decision recognizing debt as uncollectible and writing it off, from the date the decision is adopted;

  6. notices filed with a tax authority by a trade-levy payer under Article 416 of this Code, and information submitted to a tax authority by an authorized body under Article 418(4), from the date the notices or information are submitted;

16.1) a notice that a purchaser producing alcoholic products and/or excisable alcohol-containing products has paid the advance excise payment for those products provided for by Article 194(8) of this Code, from the date the notice is filed under Article 204(7); [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

  1. other documents providing for the creation, modification, or termination of an obligation established by the legislation on taxes and levies to pay taxes, levies, insurance contributions, late-payment interest, fines, and/or interest, no earlier than the due date for the relevant amounts. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

6. Late-payment interest calculated under Article 75 of this Code is included in the aggregate obligation from the date the tax arrears in respect of which it was calculated are recorded in the unified tax account.

Interest determined under Article 64 of this Code is included in the aggregate obligation from the day after payment of the final installment provided for by the decision granting deferral or installment payment, unless this paragraph provides otherwise.

If a taxpayer files an application for early performance of a decision granting deferral or installment payment under Chapter 9 of this Code or an application under the third paragraph of Article 78(4), the debt covered by the application is included in the aggregate obligation sequentially beginning with the debt having the earliest due date, in an amount not exceeding the positive unified-tax-account balance on the date it is recorded, from the day after the application is filed.

7. The following are disregarded in determining the aggregate obligation:

  1. amounts of taxes, levies, or insurance contributions to be reduced on the basis of tax returns or calculations, including amended returns or calculations, that reduce amounts payable or remittable, if more than three years have elapsed between the statutory due date for the relevant tax, levy, or insurance contribution and the filing date of those returns or calculations, except where a tax authority recalculates the amounts on grounds provided for by this Code or a court restores the period because it recognizes the reasons for missing it as valid; [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

  2. amounts of taxes, state duty for which an arbitrazh court issued an enforcement document, other levies, insurance contributions, late-payment interest, fines, or interest whose collection period has expired, until a judicial act restoring the missed period or ordering collection enters into legal force; [As amended by Federal Law No. 389-FZ of July 31, 2023.]

  3. amounts of taxes, levies, insurance contributions, late-payment interest, fines, or interest stated in an act issued by a tax authority, if a court adopted preliminary protective or interim measures fully or partially suspending the contested act or a higher tax authority decided to suspend its enforcement, until a judicial act reversing or replacing those measures enters into legal force or until the higher tax authority decides the relevant complaint, thereby terminating the full or partial suspension; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

3.1) contested amounts of taxes, levies, insurance contributions, late-payment interest, fines, or interest stated in a tax authority's decision imposing liability for a tax offense, or refusing to impose such liability, against an individual who is not an individual entrepreneur, or in a decision fully or partially reversing a decision to grant a tax deduction, where the payment obligation remains unperformed when the tax authority receives the complaint, from the receipt date until the judicial act ordering collection enters into legal force; [Subparagraph added by Federal Law No. 287-FZ of July 31, 2025.]

3.2) contested tax amounts stated in a tax payment notice whose payment obligation remains unperformed when the tax authority receives an individual taxpayer's application to recalculate previously calculated tax, from the receipt date until thirty days after the tax authority prepares a report refusing recalculation, if no complaint concerning the tax amounts stated in the tax payment notice is filed within that thirty-day period, or until a judicial act ordering collection enters into legal force, if such a complaint is filed within that period.

This subparagraph does not apply if the individual taxpayer previously submitted an application to recalculate the same tax amount stated in the tax payment notice and/or the taxpayer's complaint concerning that amount was considered and a decision under Article 140(3) of this Code was adopted;

[Subparagraph 3.2 added by Federal Law No. 287-FZ of July 31, 2025.]

3.3) contested tax amounts stated in a tax payment notice whose payment obligation remains unperformed when the tax authority receives an individual taxpayer's complaint concerning the tax authority's calculation of the relevant tax stated in the notice, from the receipt date until thirty days after a higher tax authority adopts a decision denying the complaint, if the individual taxpayer does not submit within that thirty-day period a notice of disagreement with the higher tax authority's decision; until a judicial act ordering collection enters into legal force, if the taxpayer submits such a notice within that period; or until a decision is adopted to leave the complaint without consideration.

This subparagraph does not apply if the individual taxpayer's complaint concerning the same tax amount stated in the tax payment notice was previously considered and a decision under Article 140(3) of this Code was adopted and/or the taxpayer submitted an application to recalculate that previously calculated tax;

[Subparagraph 3.3 added by Federal Law No. 287-FZ of July 31, 2025.]

3.4) contested amounts of taxes, levies, insurance contributions, late-payment interest, fines, or interest stated in a tax authority's decision imposing liability for a tax offense, or refusing to impose such liability, against an individual who is not an individual entrepreneur, or in a decision fully or partially reversing a decision to grant a tax deduction, and/or tax amounts stated in a tax payment notice for which no judicial collection act exists, if the individual taxpayer filed a complaint against a demand for payment of debt or a debt-collection decision, in an amount not exceeding the individual's negative unified-tax-account balance when the tax authority received the complaint, from the receipt date until fifteen days after the tax authority decides the complaint; [Subparagraph added by Federal Law No. 287-FZ of July 31, 2025.]

  1. tax on professional income, levies for use of wildlife and aquatic biological resources, excess-profits tax, or insurance contributions for supplementary social security of civil-aviation flight-crew members and particular categories of employees of coal-industry organizations paid by a taxpayer, levy payer, or insurance-contribution payer otherwise than as a unified tax payment. The lists of insurance-contribution payers referred to in this subparagraph are established under the procedures provided for, respectively, by Federal Law No. 155-FZ of November 27, 2001, “On Supplementary Social Security for Flight-Crew Members of Civil Aircraft,” and Federal Law No. 84-FZ of May 10, 2010, “On Supplementary Social Security for Particular Categories of Employees of Coal-Industry Organizations”; [As amended by Federal Laws No. 259-FZ of August 8, 2024, and No. 362-FZ of October 29, 2024.]

  2. amounts of taxes, levies, insurance contributions, late-payment interest, fines, or interest for which a decision was adopted under Article 64 of this Code temporarily to suspend payment of debt while an application for deferral or installment payment is considered, until a decision granting deferral or installment payment enters into force or the application is denied; [Subparagraph added by Federal Law No. 565-FZ of December 28, 2022; as amended by Federal Law No. 425-FZ of November 28, 2025.]

  3. amounts of taxes, state duty for which an arbitrazh court issued an enforcement document, other levies, insurance contributions, late-payment interest, fines, or interest in other cases provided for by the legislation of the Russian Federation on taxes and levies. [Subparagraph added by Federal Law No. 287-FZ of July 31, 2025.]

[Article added by Federal Law No. 263-FZ of July 14, 2022.]

Chapter 2. System of Taxes and Levies in the Russian Federation

Article 12. Types of Taxes and Levies in the Russian Federation. Powers of Legislative Bodies of Constituent Entities of the Russian Federation, Representative Bodies of Municipalities, and the Representative Body of the Sirius Federal Territory to Establish Taxes and Levies

[Title as amended by Federal Laws No. 199-FZ of June 11, 2021, and No. 259-FZ of August 8, 2024.]

1. The following types of taxes and levies are established in the Russian Federation: federal, regional, and local.

2. Federal taxes and levies are taxes and levies established by this Code and payable throughout the Russian Federation, unless paragraph 7 or 8 of this Article provides otherwise. [As amended by Federal Law No. 415-FZ of August 4, 2023.]

3. Regional taxes are taxes established by this Code and the tax laws of constituent entities of the Russian Federation and payable within the relevant constituent entities, unless this paragraph or paragraph 7 of this Article provides otherwise. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

Regional taxes are introduced and terminate within constituent entities of the Russian Federation in accordance with this Code and the tax laws of those constituent entities, unless this paragraph provides otherwise. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

When establishing regional taxes, legislative bodies of constituent entities of the Russian Federation determine, under the procedure and within the limits established by this Code, the following elements of taxation if this Code does not determine them: tax rates and the procedure and periods for paying tax. This Code determines the other elements of taxation for regional taxes and the taxpayers. [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 259-FZ of August 8, 2024.]

The legislative bodies of constituent entities of the Russian Federation may, by tax laws and under the procedure and within the limits established by this Code, establish special rules for determining the tax base, tax reliefs, and the grounds and procedure for applying those reliefs. [As amended by Federal Laws No. 307-FZ of November 2, 2013, and No. 259-FZ of August 8, 2024.]

Regional taxes payable in the Sirius Federal Territory are established, introduced, and terminated there in accordance with this Code. The representative body of the Sirius Federal Territory may, under the procedure and within the limits established by this Code, establish tax reliefs and the grounds and procedure for applying them. [Paragraph added by Federal Law No. 199-FZ of June 11, 2021; as amended by Federal Law No. 389-FZ of July 31, 2023.]

4. Local taxes and levies are taxes and levies established by this Code and regulatory legal acts of representative bodies of municipalities on taxes and levies and payable within the relevant municipalities, unless this paragraph or paragraph 7 of this Article provides otherwise.

Local taxes and levies are introduced and terminate within municipalities in accordance with this Code and regulatory legal acts of representative bodies of municipalities on taxes and levies, unless this paragraph provides otherwise. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

Local taxes and levies are established by this Code and regulatory legal acts on taxes and levies of the representative bodies of settlements or municipal districts, municipal okrugs, and urban okrugs or inner-city districts, and are payable within the relevant settlements or inter-settlement territories, municipal okrugs, urban okrugs, or inner-city districts, unless paragraph 7 of this Article provides otherwise. Local taxes and levies are introduced and terminate in those territories in accordance with this Code and those regulatory legal acts. [As amended by Federal Law No. 374-FZ of November 23, 2020.]

In an urban okrug with inner-city divisions, the powers of municipal representative bodies to establish, introduce, and terminate local taxes within inner-city districts are exercised by the representative body of the urban okrug with inner-city divisions or by the representative bodies of the relevant inner-city districts, as prescribed by the law of the constituent entity of the Russian Federation allocating powers between their respective local self-government bodies.

In the federal cities of Moscow, Saint Petersburg, and Sevastopol, local taxes and levies are established by this Code and the laws of those constituent entities on taxes and levies and are payable within those constituent entities, unless paragraph 7 of this Article provides otherwise. They are introduced and terminate within those federal cities in accordance with this Code and those laws.

In the Sirius Federal Territory, local taxes and levies are established by this Code and regulatory legal acts of the representative body of the Sirius Federal Territory on local taxes and levies and are payable in that territory, unless paragraph 7 of this Article provides otherwise. They are introduced and terminate in the Sirius Federal Territory in accordance with this Code and those regulatory legal acts. [Paragraph added by Federal Law No. 199-FZ of June 11, 2021.]

When establishing local taxes, representative bodies of municipalities, the legislative or representative state bodies of the federal cities of Moscow, Saint Petersburg, and Sevastopol, and the representative body of the Sirius Federal Territory determine, under the procedure and within the limits established by this Code, the following elements of taxation if this Code does not determine them: tax rates and the procedure and periods for paying tax. This Code determines the other elements of taxation for local taxes and the taxpayers. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

Those representative or legislative bodies may, under the procedure and within the limits established by this Code, establish special rules for determining the tax base, tax reliefs, and the grounds and procedure for applying those reliefs. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

When establishing local levies, those representative or legislative bodies determine, under the procedure and within the limits established by this Code, the levy rates and may establish reliefs from payment of levies and the grounds and procedure for applying those reliefs. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

[Paragraph 4 as revised by Federal Law No. 382-FZ of November 29, 2014.]

5. Federal, regional, and local taxes and levies are abolished by this Code.

6. Federal, regional, or local taxes and levies not provided for by this Code may not be established.

7. This Code establishes special tax regimes that may provide for federal taxes not listed in Article 13, determines the procedure for establishing those taxes, and determines the procedure for introducing and applying those special tax regimes.

Special tax regimes may provide for exemption from the obligation to pay particular federal, regional, and local taxes and levies listed in Articles 13 through 15 of this Code.

In the cases and under the procedure and within the limits established by this Code, legislative bodies of constituent entities of the Russian Federation and representative bodies of municipalities may establish the following for special tax regimes: [Paragraph added by Federal Law No. 232-FZ of July 13, 2015; as amended by Federal Law No. 259-FZ of August 8, 2024.]

8. One-time taxes may be established by federal laws adopted in accordance with this Code. [Paragraph added by Federal Law No. 415-FZ of August 4, 2023.]

[Article 12 as revised by Federal Law No. 95-FZ of July 29, 2004.]

Article 13. Federal Taxes and Levies

Federal taxes and levies comprise:

  1. value-added tax;

  2. excise taxes;

  3. personal income tax;

  4. [Repealed by Federal Law No. 213-FZ of July 24, 2009.]

  5. organizational profit tax;

  6. mineral extraction tax;

  7. [Repealed by Federal Law No. 78-FZ of July 1, 2005.]

  8. water tax;

  9. levies for use of wildlife and aquatic biological resources;

  10. state duty;

  11. additional income tax on hydrocarbon extraction; [Subparagraph added by Federal Law No. 199-FZ of July 19, 2018.]

  12. excess-profits tax; [Subparagraph added by Federal Law No. 415-FZ of August 4, 2023.]

  13. gambling tax. [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Article as revised by Federal Law No. 95-FZ of July 29, 2004.]

Article 14. Regional Taxes

Regional taxes comprise:

  1. organizational property tax;

  2. [Repealed by Federal Law No. 425-FZ of November 28, 2025.]

  3. transport tax.

[Article as revised by Federal Law No. 95-FZ of July 29, 2004.]

Article 15. Local Taxes and Levies

Local taxes and levies comprise:

  1. land tax;

  2. individual property tax;

  3. the trade levy;

  4. tourism tax. [Subparagraph added by Federal Law No. 176-FZ of July 12, 2024.]

[Article as revised by Federal Law No. 382-FZ of November 29, 2014.]

Article 16. Information on Taxes

1. State authorities of constituent entities of the Russian Federation, local self-government bodies, and public authorities of the Sirius Federal Territory send information and copies of laws and other regulatory legal acts establishing, amending, or terminating regional and local taxes to the territorial bodies, for the relevant constituent entity of the Russian Federation, of the federal executive authority responsible for control and supervision in the area of taxes and levies and to the financial authorities of the relevant constituent entities. [As amended by Federal Laws No. 95-FZ of July 29, 2004, No. 137-FZ of July 27, 2006, No. 335-FZ of November 27, 2017, No. 302-FZ of August 3, 2018, and No. 199-FZ of June 11, 2021.]

2. The information referred to in paragraph 1 is submitted electronically to the territorial bodies, for the relevant constituent entity, of the federal executive authority responsible for control and supervision in the area of taxes and levies. That federal executive authority approves the form, format, and procedure for sending the information electronically. [Paragraph added by Federal Law No. 302-FZ of August 3, 2018.]

[Article as revised by Federal Law No. 58-FZ of June 29, 2004.]

Article 17. General Conditions for Establishing Taxes and Levies

1. A tax is treated as established only when the taxpayers and the following elements of taxation have been determined: [As amended by Federal Law No. 154-FZ of July 9, 1999.]

2. Where necessary, an act of legislation on taxes and levies establishing a tax may also provide for tax reliefs and the grounds on which a taxpayer may use them. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

3. When levies are established, their payers and elements of imposition are determined for each particular levy. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

Article 18. Special Tax Regimes

1. Special tax regimes are established by this Code and apply in the cases and under the procedure provided for by this Code and other acts of legislation on taxes and levies. They may also be established by federal laws adopted in accordance with this Code that provide for experiments to establish special tax regimes. [As amended by Federal Law No. 425-FZ of November 27, 2018.]

Special tax regimes may provide for a special procedure for determining elements of taxation and exemption from the obligation to pay particular taxes and levies specified in Articles 13 through 15 of this Code.

2. Special tax regimes comprise:

  1. the taxation system for agricultural producers, or unified agricultural tax;

  2. the simplified taxation system;

  3. [Repealed by Federal Law No. 305-FZ of July 2, 2021.]

  4. the taxation system for performance of production-sharing agreements;

  5. the patent taxation system; [Subparagraph added by Federal Law No. 94-FZ of June 25, 2012.]

  6. tax on professional income, on an experimental basis; [Subparagraph added by Federal Law No. 425-FZ of November 27, 2018.]

  7. the Automated Simplified Taxation System, on an experimental basis. [Subparagraph added by Federal Law No. 18-FZ of February 25, 2022.]

[Article as revised by Federal Law No. 95-FZ of July 29, 2004.]

Chapter 2.1. Insurance Contributions in the Russian Federation

[Chapter added by Federal Law No. 243-FZ of July 3, 2016.]

Article 18.1. Insurance Contributions

1. This Code establishes insurance contributions in the Russian Federation that are federal and payable throughout the Russian Federation.

2. Insurance contributions are abolished by this Code.

Article 18.2. General Conditions for Establishing Insurance Contributions

1. When insurance contributions are established, the payers and the following elements of imposition are determined in accordance with Chapter 34 of this Code:

  1. the object subject to insurance contributions;

  2. the base for calculating insurance contributions;

  3. the calculation period;

  4. the insurance-contribution rate;

  5. the procedure for calculating insurance contributions;

  6. the procedure and periods for paying insurance contributions.

2. The elements of imposition referred to in paragraph 1(1) and (2) may be determined separately for particular categories of insurance-contribution payers.

Section II. Taxpayers, Levy Payers, and Insurance-Contribution Payers. Tax Agents. Representation in Tax Legal Relations

[Title as amended by Federal Law No. 243-FZ of July 3, 2016.]

Chapter 3. Taxpayers, Levy Payers, and Insurance-Contribution Payers. Tax Agents

[Title as amended by Federal Law No. 243-FZ of July 3, 2016.]

Article 19. Taxpayers, Levy Payers, and Insurance-Contribution Payers

[Title as amended by Federal Law No. 243-FZ of July 3, 2016.]

Taxpayers, levy payers, and insurance-contribution payers are organizations and individuals on which this Code imposes the obligation to pay, respectively, taxes, levies, or insurance contributions. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

Under the procedure provided for by this Code, branches and other separate subdivisions of Russian organizations perform those organizations' obligations to pay taxes, levies, and insurance contributions at the location of the branches and other separate subdivisions. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 243-FZ of July 3, 2016.]

In the cases provided for by this Code, foreign structures without legal personality are recognized as taxpayers. [Part added by Federal Law No. 376-FZ of November 24, 2014.]

Article 20. Related Parties

1. For tax purposes, individuals and/or organizations whose relationships may affect the conditions or economic results of their activity or the activity of persons they represent are related parties, including where: [As amended by Federal Law No. 154-FZ of July 9, 1999.]

  1. one organization participates directly and/or indirectly in another organization and the aggregate participation interest exceeds 20 percent. The indirect participation interest of one organization in another through a chain of organizations is determined as the product of the direct participation interests of the organizations in that chain in one another; [As amended by Federal Law No. 154-FZ of July 9, 1999.]

  2. one individual is subordinate to another individual by virtue of official position;

  3. under Russian family legislation, the persons are spouses, relatives by blood or marriage, adoptive parent and adopted child, or guardian and ward.

2. A court may recognize persons as related parties on grounds other than those specified in paragraph 1 if their relationships may affect the results of transactions involving the sale of goods, work, or services. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

Article 21. Rights of Taxpayers, Levy Payers, and Insurance-Contribution Payers

[Title as amended by Federal Law No. 243-FZ of July 3, 2016.]

1. Taxpayers have the right to:

  1. receive free information, including in writing, from tax authorities at the place of registration concerning current taxes and levies, the legislation on taxes and levies and regulatory legal acts adopted under it, procedures for calculating and paying taxes and levies, taxpayers' rights and obligations, and powers of tax authorities and their officials, and receive forms of tax returns or calculations and explanations on how to complete them; [As amended by Federal Laws No. 58-FZ of June 29, 2004, and No. 137-FZ of July 27, 2006.]

  2. receive written explanations from the Ministry of Finance of the Russian Federation concerning application of Russian legislation on taxes and levies, and from the financial authorities of constituent entities of the Russian Federation, municipalities, and the Sirius Federal Territory concerning application, respectively, of legislation of constituent entities on taxes and levies, municipal regulatory legal acts on local taxes and levies, and regulatory legal acts of the representative body of the Sirius Federal Territory on local taxes and levies; [As amended by Federal Law No. 199-FZ of June 11, 2021.]

  3. use tax reliefs where grounds exist and under the procedure established by the legislation on taxes and levies;

  4. obtain deferral, installment payment, or an investment tax credit under the procedure and conditions established by this Code; [As amended by Federal Law No. 137-FZ of July 27, 2006.]

  5. receive a timely refund of funds in an amount not exceeding the taxpayer's positive unified-tax-account balance under the procedure provided for by this Code, or credit those funds toward another person's obligation to pay taxes, levies, insurance contributions, late-payment interest, fines, or interest; toward a forthcoming obligation to pay a particular tax, levy, or insurance contribution; or toward performance of tax-authority decisions referred to in Article 11.3(5)(10) and (11) and Article 11.3(7)(3), under the procedure provided for by this Code; [As amended by Federal Law No. 263-FZ of July 14, 2022.]

5.1) reconcile the attribution of funds remitted and/or recognized as a unified tax payment or remitted otherwise than as a unified tax payment, and receive a reconciliation statement; [Subparagraph added by Federal Law No. 229-FZ of July 27, 2010; as amended by Federal Law No. 263-FZ of July 14, 2022.]

5.2) on request to a tax authority, receive certificates stating whether the taxpayer's unified tax account has a positive, negative, or zero balance as of the request date; certificates on the attribution of funds remitted and/or recognized as a unified tax payment; and certificates, based on tax-authority data and subject to Article 32(1)(10) of this Code, on performance of obligations to pay taxes, levies, insurance contributions, late-payment interest, fines, and interest; [Subparagraph added by Federal Law No. 263-FZ of July 14, 2022.]

  1. represent their interests in relations governed by the legislation on taxes and levies personally or through a representative; [As amended by Federal Law No. 137-FZ of July 27, 2006.]

  2. submit explanations to tax authorities and their officials concerning calculation and payment of taxes and reports of completed tax audits;

  3. be present during a field tax audit;

  4. receive copies of tax-audit reports and tax-authority decisions, tax payment notices, and demands for payment of debt; [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 263-FZ of July 14, 2022.]

  5. require officials of tax authorities and other authorized bodies to comply with the legislation on taxes and levies when taking actions concerning taxpayers; [As amended by Federal Law No. 137-FZ of July 27, 2006.]

  6. decline to comply with unlawful acts and demands of tax authorities, other authorized bodies, or their officials that are inconsistent with this Code or other federal laws; [As amended by Federal Law No. 58-FZ of June 29, 2004.]

  7. challenge, under the prescribed procedure, acts of tax authorities and other authorized bodies and actions or omissions of their officials; [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 58-FZ of June 29, 2004.]

  8. observance and preservation of tax secrecy; [As amended by Federal Law No. 137-FZ of July 27, 2006.]

  9. full compensation for losses caused by unlawful acts of tax authorities or unlawful actions or omissions of their officials; [As amended by Federal Law No. 137-FZ of July 27, 2006.]

  10. participate, in the cases provided for by this Code, in consideration of tax-audit materials or other acts of tax authorities. [Subparagraph added by Federal Law No. 137-FZ of July 27, 2006.]

1.1. Individual taxpayers may also submit documents or particulars to tax authorities and receive from tax authorities documents used in exercising their powers in relations governed by the legislation on taxes and levies through multifunctional centers for state and municipal services where that option has been organized by decision of the highest executive authorities of constituent entities of the Russian Federation, if this Code provides for submission and receipt of those documents or particulars through such centers. [As amended by Federal Law No. 595-FZ of December 19, 2023.]

When an individual taxpayer submits documents or particulars through a multifunctional center, the submission date is the date the center receives them. The center issues the taxpayer a receipt or other document confirming receipt.

[Paragraph 1.1 added by Federal Law No. 325-FZ of September 29, 2019.]

1.2. If an individual taxpayer registered in the Unified Identification and Authentication System electronically sends tax authorities through the Unified Portal of State and Municipal Services a notice requesting receipt, through the taxpayer's personal account on that portal, of electronic documents or particulars containing tax secrecy (a “portal document-receipt notice”), the taxpayer receives through that personal account electronic documents or particulars containing tax secrecy that tax authorities use in exercising their powers in relations governed by the legislation on taxes and levies. The taxpayer may also electronically submit documents or particulars to tax authorities through the portal unless this Code establishes another procedure for such submission and/or for receiving through the portal documents or particulars containing tax secrecy that tax authorities use in exercising those powers. [As amended by Federal Law No. 287-FZ of July 31, 2025.]

The documents or particulars that individual taxpayers may electronically submit to tax authorities through the portal and the documents or particulars containing tax secrecy that tax authorities send electronically to individual taxpayers through the portal are determined by this Code or by a list approved under the first paragraph of Article 31(9) of this Code. [As amended by Federal Law No. 287-FZ of July 31, 2025.]

When an individual taxpayer electronically submits documents or particulars to a tax authority through the portal, the submission date is the date the taxpayer sends them electronically to the tax authority. Information on the submission date is placed in the taxpayer's personal account on the portal.

To cease receiving through the portal electronic documents or particulars used by tax authorities in exercising their powers in relations governed by the legislation on taxes and levies, individual taxpayers electronically send tax authorities through the portal a notice to cease receiving them through the personal account (a “portal document-cessation notice”). [As amended by Federal Law No. 287-FZ of July 31, 2025.]

Receipt through the portal of those electronic documents or particulars ceases three days after the individual taxpayer submits the portal document-cessation notice to a tax authority. [As amended by Federal Law No. 287-FZ of July 31, 2025.]

If an individual taxpayer previously ceased receiving through the portal, under the fourth paragraph of this paragraph, documents or particulars not containing tax secrecy that tax authorities use in exercising their powers in relations governed by the legislation on taxes and levies, submission of a portal document-receipt notice causes the taxpayer to receive through the portal both documents or particulars containing tax secrecy and those not containing tax secrecy. [Paragraph added by Federal Law No. 287-FZ of July 31, 2025.]

A portal document-receipt notice or portal document-cessation notice must be signed with an enhanced unqualified electronic signature whose verification-key certificate is created and used, under the procedure established by the Government of the Russian Federation, in the infrastructure supporting information-technology interaction between information systems used to provide state and municipal services electronically.

The federal executive authority responsible for control and supervision in the area of taxes and levies, in coordination with the federal executive authority responsible for formulating and implementing state policy and regulatory legal regulation in information technology, approves the forms of portal document-receipt and document-cessation notices, the procedures for completing them, and the formats for submitting them electronically.

[Paragraph 1.2 added by Federal Law No. 125-FZ of April 14, 2023.]

2. Taxpayers also have other rights established by this Code and other acts of legislation on taxes and levies.

3. Levy payers and insurance-contribution payers have the same rights as taxpayers. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

4. Any party to an investment-partnership agreement may challenge, under the prescribed procedure, acts of tax authorities and actions or omissions of their officials. [Paragraph added by Federal Law No. 336-FZ of November 28, 2011.]

Article 22. Safeguarding and Protection of the Rights of Taxpayers, Levy Payers, and Insurance-Contribution Payers

[Title as amended by Federal Law No. 243-FZ of July 3, 2016.]

1. Taxpayers, levy payers, and insurance-contribution payers are guaranteed administrative and judicial protection of their rights and lawful interests. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

The procedure for protecting those rights and lawful interests is determined by this Code and other federal laws. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

2. The rights of taxpayers, levy payers, and insurance-contribution payers are safeguarded by corresponding obligations of officials of tax authorities and other authorized bodies. [As amended by Federal Laws No. 58-FZ of June 29, 2004, No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

Failure to perform, or improper performance of, obligations to safeguard those rights entails liability under federal laws. [As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

Article 23. Obligations of Taxpayers, Levy Payers, and Insurance-Contribution Payers

[Title as amended by Federal Law No. 243-FZ of July 3, 2016.]

1. Taxpayers must:

  1. pay lawfully established taxes;

  2. register with tax authorities if this Code imposes that obligation;

  3. maintain records of their income, expenses, and objects of taxation under the prescribed procedure if the legislation on taxes and levies imposes that obligation;

  4. file, under the prescribed procedure, with the tax authority at the place of registration tax returns or calculations and notices of calculated amounts of taxes, advance tax payments, levies, and insurance contributions paid or remitted as a unified tax payment, if the legislation on taxes and levies imposes that obligation; [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  5. at the request of a tax authority, submit to the tax authority at the place of residence of an individual entrepreneur, notary in private practice, or advocate who has established an advocate's office the book recording income, expenses, and business transactions. If such a person is classified as a largest taxpayer, the book is submitted, on request, to the tax authority at the place where that person is registered as a largest taxpayer; [As amended by Federal Laws No. 447-FZ of November 28, 2018, and No. 389-FZ of July 31, 2023.]

5.1) if an organization is not required to submit annual accounting or financial statements forming the State Information Resource of Accounting and Financial Statements under Federal Law No. 402-FZ of December 6, 2011, “On Accounting,” submit annual accounting or financial statements to the tax authority at the organization's location no later than three months after the reporting year, except where the organization is not required under that Federal Law to maintain accounting records, is a religious organization, or submits annual accounting or financial statements to the Central Bank of the Russian Federation, unless this subparagraph provides otherwise.

The Central Bank of the Russian Federation submits its annual accounting or financial statements, comprising its annual balance sheet and statement of financial results, to the federal executive authority responsible for control and supervision in the area of taxes and levies no later than May 15 of the year following the reporting year;

[Subparagraph 5.1 added by Federal Law No. 447-FZ of November 28, 2018.]

  1. submit to tax authorities and their officials, in the cases and under the procedure provided for by this Code, documents required to calculate and pay taxes;

  2. comply with lawful demands of a tax authority to remedy identified violations of the legislation on taxes and levies and not obstruct lawful activity of tax-authority officials performing their official duties;

  3. retain for five years accounting and tax-accounting data and other documents required to calculate and pay taxes, including documents confirming receipt of income, incurrence of expenses by organizations and individual entrepreneurs, and payment or withholding of taxes, unless this Code provides otherwise; [As amended by Federal Laws No. 267-FZ of September 30, 2013, and No. 6-FZ of February 17, 2021.]

  4. perform other obligations provided for by the legislation on taxes and levies.

2. In addition to the obligations specified in paragraph 1, taxpayer organizations and individual entrepreneurs must report the following to the tax authority, respectively, at the organization's location or the individual entrepreneur's place of residence: [As amended by Federal Law No. 229-FZ of July 27, 2010.]

  1. [Repealed by Federal Law No. 52-FZ of April 2, 2014.]

1.1) [Added by Federal Law No. 162-FZ of June 27, 2011; repealed by Federal Law No. 52-FZ of April 2, 2014.]

  1. participation in Russian organizations, other than participation in business partnerships or limited liability companies, if the direct participation interest exceeds 10 percent, no later than one month after participation begins; [As amended by Federal Law No. 376-FZ of November 24, 2014.]

  2. all separate subdivisions of a Russian organization established in the Russian Federation, other than branches and representative offices, and changes to previously reported information about such subdivisions:

[Subparagraph 3 as revised by Federal Law No. 229-FZ of July 27, 2010.]

3.1) all separate subdivisions of a Russian organization in the Russian Federation through which the organization ceases activity or that it closes:

[Subparagraph 3.1 added by Federal Law No. 229-FZ of July 27, 2010.]

  1. [Repealed by Federal Law No. 248-FZ of July 23, 2013.]

2.1. In addition to the obligations specified in paragraph 1, individual taxpayers whose taxes are paid on the basis of tax payment notices must report to a tax authority of their choice any immovable property or vehicles they own that are objects of taxation for the relevant taxes if they received no tax payment notice and paid no tax on those objects for the ownership period. [As amended by Federal Law No. 240-FZ of July 3, 2016.]

The report, together with copies of title or title-confirming documents for immovable property and/or documents confirming state registration of vehicles, is submitted once for each object no later than December 31 of the year following the elapsed tax period.

The report is not submitted if the individual received a tax payment notice for that object or did not receive one because the individual was granted a tax relief.

The report and the attached copies of documents may be submitted through a multifunctional center for state and municipal services. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

[Paragraph 2.1 added by Federal Law No. 52-FZ of April 2, 2014.]

2.2. In addition to the obligations specified in paragraph 1, taxpayer organizations must send to a tax authority of their choice a report of vehicles and/or immovable-property objects whose tax base is determined as cadastral value and that are objects of taxation for the relevant taxes (in this paragraph, a “report of an object of taxation”) if they did not receive a report of transport tax, organizational property tax, or land tax calculated by the tax authority for those objects for the ownership period. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

The report of an object of taxation, together with copies of documents confirming state registration of vehicles and/or title or title-confirming documents for immovable property, is submitted once for each object no later than December 31 of the year following the elapsed tax period. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

The report is not submitted if the organization was given or sent a report of transport tax, organizational property tax, or land tax calculated by the tax authority for that object, or if the organization applies a tax relief to the object. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Paragraph 2.2 added by Federal Law No. 325-FZ of September 29, 2019.]

2.3. Taxpayers conducting transactions in goods subject to traceability under Russian legislation (in this Code, “traceable goods”) must submit to a tax authority reports on transactions in traceable goods and documents containing traceability particulars in the cases and under the procedure established by the Government of the Russian Federation. [Paragraph added by Federal Law No. 371-FZ of November 9, 2020.]

3. [Repealed by Federal Law No. 52-FZ of April 2, 2014.]

3.1. In addition to the obligations specified in paragraphs 1 and 2, taxpayers must notify the tax authority, respectively, at the organization's location or the individual's place of residence, or at the place of registration as a largest taxpayer if the person is so classified, under the procedure and within the periods established by Article 25.14 of this Code, of: [As amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. participation in foreign organizations if the participation interest exceeds 10 percent, determined under Article 105.2 of this Code;

  2. establishment of foreign structures without legal personality; [As amended by Federal Law No. 32-FZ of February 15, 2016.]

  3. controlled foreign companies in respect of which they are controlling persons.

[Paragraph 3.1 added by Federal Law No. 376-FZ of November 24, 2014.]

3.2. Foreign organizations, other than foreign persons registered with a tax authority solely on the ground specified in Article 83(4.6), and foreign structures without legal personality must, in addition to the obligations specified in this Article, report annually, no later than March 28, to the tax authority at the place of registration information as of December 31 of the preceding year on participants in the foreign organization or, for a foreign structure without legal personality, its founders, beneficiaries, and managers, including disclosure of the chain of indirect participation, if any, of an individual or public company whose direct and/or indirect participation interest in the foreign organization or structure exceeds 5 percent. [As amended by Federal Law No. 100-FZ of May 29, 2024.]

If a foreign organization or foreign structure without legal personality has multiple grounds for registration with a tax authority, it submits the report to the tax authority at the place of registration of its choice.

[Paragraph 3.2 added by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 100-FZ of April 20, 2021.]

3.3. The obligations specified in paragraph 3.1(1) and (2) extend to persons recognized under this Code as tax residents of the Russian Federation that exercise fiduciary management of property if they contribute the managed property to the capital of a foreign organization or transfer it to a foreign structure without legal personality established by them. [Paragraph added by Federal Law No. 32-FZ of February 15, 2016.]

3.4. Insurance-contribution payers must:

  1. pay insurance contributions established by this Code;

  2. maintain records, under Chapter 34 of this Code, of objects subject to insurance contributions and amounts of insurance contributions calculated for each individual to whom payments or other remuneration were made;

  3. file insurance-contribution calculations under the prescribed procedure with the tax authority at the place of registration;

  4. submit to tax authorities and their officials, in the cases and under the procedure provided for by this Code, documents required to calculate and pay insurance contributions;

  5. submit to tax authorities and their officials, in the cases and under the procedure provided for by this Code, information on insured persons in the individual personalized accounting system;

  6. retain for six years documents required to calculate and pay insurance contributions;

  7. report to the tax authority at the location of a Russian organization that is an insurance-contribution payer, within one month after conferring or withdrawing the powers, that a separate subdivision established in the Russian Federation, including a branch or representative office, for which a bank account has been opened has been authorized, or is no longer authorized, to calculate and make payments and remuneration to individuals; [As amended by Federal Laws No. 401-FZ of November 30, 2016, and No. 325-FZ of September 29, 2019.]

  8. perform other obligations provided for by Russian legislation on taxes and levies.

[Paragraph 3.4 added by Federal Law No. 243-FZ of July 3, 2016.]

4. Levy payers must pay lawfully established levies and perform other obligations established by Russian legislation on taxes and levies.

5. A taxpayer, levy payer, or insurance-contribution payer is liable under Russian legislation for failure to perform, or improper performance of, obligations imposed on it. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

5.1. A person within a category of taxpayers required by Article 80(3) of this Code to file tax returns or calculations electronically must, no later than ten days after any ground for inclusion in that category arises, ensure receipt from the tax authority at the place of registration, through an electronic-document-flow operator over telecommunications channels, of electronic documents used by tax authorities in exercising their powers in relations governed by the legislation on taxes and levies.

[Paragraph repealed by Federal Law No. 259-FZ of August 8, 2024.]

The obligation in the first paragraph of this paragraph is treated as performed if the person has an agreement with an electronic-document-flow operator to provide electronic document flow, or transfer rights to use software for that purpose, with the tax authority at the person's place of registration and a qualified electronic-signature verification-key certificate, or if the person's authorized representative empowered to receive documents from that tax authority has such an agreement and certificate.

If documents are received from the tax authority through the authorized representative, the obligation is treated as performed only if that tax authority also has documents confirming the authority of the representative who holds the qualified certificate to receive documents from it. If the representative is a legal entity, the tax authority must also have documents confirming the authority of the individual who holds the certificate to receive documents from it, unless that individual is the legal entity's legal representative.

[Paragraph repealed by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph repealed by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph 5.1 added by Federal Law No. 134-FZ of June 28, 2013; as amended by Federal Law No. 130-FZ of May 1, 2016.]

5.2. A foreign person registered with a tax authority under Article 83(4.6) of this Code must submit through the taxpayer's personal account, in formats approved by the federal executive authority responsible for control and supervision in the area of taxes and levies, the documents, information, and particulars that this Code requires that person to submit, unless this paragraph provides otherwise.

The foreign person must ensure electronic receipt through the taxpayer's personal account of documents used by tax authorities in exercising their powers in relations governed by the legislation on taxes and levies.

During a period when the foreign person cannot use the taxpayer's personal account to submit documents, information, or particulars, it must submit them electronically to the tax authority through an electronic-document-flow operator over telecommunications channels.

[Paragraph 5.2 added by Federal Law No. 244-FZ of July 3, 2016; as amended by Federal Law No. 100-FZ of May 29, 2024.]

6. Taxpayers paying taxes in connection with movement of goods across the customs border of the Customs Union also have the obligations provided for by the legislation of the Customs Union and the customs legislation of the Russian Federation. [As amended by Federal Law No. 306-FZ of November 27, 2010.]

7. Reports specified in paragraphs 2 and 2.1 and paragraph 3.4(7) may be submitted to a tax authority personally or through a representative, sent by registered post, transmitted electronically over telecommunications channels, or submitted through the taxpayer's personal account. [As amended by Federal Laws No. 97-FZ of June 29, 2012, No. 52-FZ of April 2, 2014, No. 347-FZ of November 4, 2014, and No. 243-FZ of July 3, 2016.]

If transmitted electronically over telecommunications channels, the reports must be certified by the enhanced qualified electronic signature of the person submitting them or that person's representative. [As amended by Federal Laws No. 97-FZ of June 29, 2012, and No. 347-FZ of November 4, 2014.]

The federal executive authority responsible for control and supervision in the area of taxes and levies approves the forms and formats for reports submitted on paper or electronically and the procedure for completing those forms. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

That federal executive authority also approves the procedure for electronically transmitting the reports specified in paragraphs 2 and 2.1 and paragraph 3.4(7) over telecommunications channels. [As amended by Federal Laws No. 97-FZ of June 29, 2012, No. 52-FZ of April 2, 2014, and No. 401-FZ of November 30, 2016.]

[Paragraph 7 added by Federal Law No. 268-FZ of December 30, 2006; as amended by Federal Law No. 229-FZ of July 27, 2010.]

8. The taxpayer and tax-agent obligations established by this Article also extend to foreign organizations that have voluntarily recognized themselves as tax residents of the Russian Federation under Part Two of this Code. [Paragraph added by Federal Law No. 32-FZ of February 15, 2016.]

[Article as revised by Federal Law No. 137-FZ of July 27, 2006.]

Article 24. Tax Agents

1. Tax agents are persons on which this Code imposes obligations to calculate taxes, withhold them from taxpayers, and remit them to the budget system of the Russian Federation. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

2. Unless this Code provides otherwise, tax agents have the same rights as taxpayers.

Tax agents' rights are safeguarded and protected in accordance with Article 22 of this Code. [Paragraph added by Federal Law No. 137-FZ of July 27, 2006.]

3. Tax agents must:

  1. correctly and timely calculate taxes, withhold them from funds paid to taxpayers, and remit them to the budget system of the Russian Federation through the relevant Federal Treasury accounts; [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 137-FZ of July 27, 2006.]

  2. report in writing to the tax authority at the place of registration, within one month after learning of the circumstances, that tax cannot be withheld and state the amount of the taxpayer's debt; [As amended by Federal Law No. 137-FZ of July 27, 2006.]

  3. maintain records of income accrued and paid to taxpayers and of taxes calculated, withheld, and remitted to the budget system of the Russian Federation, including records for each taxpayer; [As amended by Federal Law No. 137-FZ of July 27, 2006.]

  4. submit to the tax authority at the place of registration documents required to control the correctness of tax calculation, withholding, and remittance;

  5. retain for five years documents required to calculate, withhold, and remit taxes. [Subparagraph added by Federal Law No. 137-FZ of July 27, 2006; as amended by Federal Law No. 6-FZ of February 17, 2021.]

3.1. Tax agents also have other obligations provided for by this Code. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010.]

4. Tax agents remit withheld taxes under the procedure provided by this Code for payment of tax by a taxpayer. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999.]

5. A tax agent is liable under Russian legislation for failure to perform, or improper performance of, obligations imposed on it. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

Article 24.1. Taxpayer Participation in an Investment-Partnership Agreement

1. Each taxpayer independently performs obligations to pay organizational profit tax and personal income tax arising from its participation in an investment-partnership agreement, subject to the special rules established by this Article and other provisions of this Code.

2. The obligation to pay taxes and levies not specified in paragraph 1 but arising in connection with performance of an investment-partnership agreement is imposed on the party to the agreement that is the managing partner responsible for tax accounting (in this Article, the “managing partner responsible for tax accounting”).

3. The managing partner responsible for tax accounting is the tax agent for income of foreign persons from participation in the investment partnership.

4. The managing partner responsible for tax accounting must:

  1. send to the tax authority at the place of registration a copy of the investment-partnership agreement, other than the investment declaration, and report its termination and the commencement or termination of performance of the managing partner's functions, no later than five days after the agreement is concluded or terminated or performance of those functions begins or ends;

  2. maintain separate tax accounting for investment-partnership transactions under the procedure established by Chapter 25 of this Code;

  3. submit to the tax authority at the place of registration a calculation of the investment partnership's financial result.

The federal executive authority responsible for control and supervision in the area of taxes and levies approves the form of that calculation. [As amended by Federal Law No. 318-FZ of July 10, 2023.]

The calculation is submitted within the periods established by this Code for filing an organizational-profit-tax return or calculation;

  1. [Repealed by Federal Law No. 52-FZ of April 2, 2014.]

  2. under the procedure and within the periods established by the investment-partnership agreement, but no later than fifteen days before expiration of the period prescribed by this Code for filing organizational-profit-tax returns or calculations, provide the parties to the agreement with a copy of the calculation of the investment partnership's financial result and information on each party's share of the investment partnership's profit or loss.

The managing partner provides each partner with information on that partner's share of profit or loss for each type of transaction whose income and expenses are determined separately under this Code; [As amended by Federal Law No. 318-FZ of July 10, 2023.]

  1. provide the parties to the investment-partnership agreement with the information specified by the Federal Law “On Investment Partnerships”;

  2. if the calculation of the investment partnership's financial result is amended, submit an amended calculation to the tax authority at the place of registration and provide the parties to the agreement with a copy within five days after the amendment.

5. In relations connected with conducting the affairs of the investment partnership, the managing partner responsible for tax accounting has the same rights as taxpayers.

[Article added by Federal Law No. 336-FZ of November 28, 2011.]

Article 24.2. International Holding Companies

[Title as amended by Federal Law No. 66-FZ of March 26, 2022.]

1. Unless this Article provides otherwise, for purposes of this Code an international holding company is an international company registered under Federal Law No. 290-FZ of August 3, 2018, “On International Companies and International Funds,” that simultaneously satisfies the following conditions: [As amended by Federal Laws No. 18-FZ of February 25, 2022, and No. 66-FZ of March 26, 2022.]

  1. the international company was registered by redomiciliation of a foreign organization formed under its governing law before March 1, 2022, and at least three years elapsed between formation of that foreign organization and registration of the international company by redomiciliation; [As amended by Federal Law No. 66-FZ of March 26, 2022.]

  2. no later than fifteen days after registration, the international company submitted the following documents and information to the tax authority at the place of registration:

For an international company registered by redomiciliation of a foreign organization between March 1, 2022, and December 31, 2023, this subparagraph is treated as satisfied if the documents and information specified in it, other than information on controlling persons, are submitted no later than twelve months after registration; [Paragraph added by Federal Law No. 66-FZ of March 26, 2022; as amended by Federal Law No. 595-FZ of December 19, 2023.]

  1. on the registration date, the aggregate direct and/or indirect participation interest of controlling persons is at least 75 percent of the aggregate direct and/or indirect participation interest of persons that controlled the foreign organization as of March 1, 2022, and/or became controlling persons between March 1, 2022, and the registration date as a result of inheriting from persons that controlled that foreign organization before March 1, 2022.

This subparagraph does not apply to an international company registered by redomiciliation on or before March 1, 2022. [Paragraph added by Federal Law No. 595-FZ of December 19, 2023.]

[Subparagraph 3 as revised by Federal Law No. 66-FZ of March 26, 2022.]

1.1. Unless paragraph 4 of this Article provides otherwise, a Russian organization acquires international-holding-company status for purposes of this Code if it simultaneously satisfies the following conditions:

  1. the organization was formed before March 1, 2022; when it submits the application referred to in subparagraph 2, its location is within a special administrative district defined under Federal Law No. 291-FZ of August 3, 2018, “On Special Administrative Districts in the Kaliningrad Region and Primorsky Territory” (in this Code, a “special administrative district”); and at least three years elapsed between its formation and submission of the application; [As amended by Federal Law No. 66-FZ of March 26, 2022.]

  2. the organization submitted the following documents and information to the tax authority at the place of registration:

  1. on the application date, no objection under paragraph 1.2 has been received from the highest executive authority of the constituent entity in which the organization was located before moving to a special administrative district; [As amended by Federal Law No. 595-FZ of December 19, 2023.]

  2. on the application date, the aggregate direct and/or indirect participation interest of controlling persons is at least 75 percent of the aggregate direct and/or indirect participation interest of persons that controlled the organization as of March 1, 2022, and/or became controlling persons between March 1, 2022, and the application date as a result of inheriting from persons that controlled the organization before March 1, 2022. The aggregate direct and/or indirect participation interest of persons that controlled the organization as of March 1, 2022, must have been at least 75 percent of its charter capital on that date. [As amended by Federal Law No. 66-FZ of March 26, 2022.]

[Paragraph 1.1 added by Federal Law No. 18-FZ of February 25, 2022.]

1.2. Unless this paragraph provides otherwise, no later than six months before an organization referred to in paragraph 1.1 applies to acquire international-holding-company status, it must send notice of that intention to the highest executive authority of the constituent entity in which it is or was located before moving to a special administrative district. [As amended by Federal Law No. 595-FZ of December 19, 2023.]

That highest executive authority may object to the organization and the tax authority at its location if, in at least one of the three calendar years preceding the year in which the organization moved to the special administrative district, corporate profit tax paid by the organization accounted for more than 1 percent of total corporate profit tax revenue of that constituent entity's budget, or more than 0.1 percent for the federal cities of Moscow, Saint Petersburg, and Sevastopol. [As amended by Federal Law No. 595-FZ of December 19, 2023.]

If, in each of the three calendar years preceding the year in which the organization decided to move to a special administrative district, corporate profit tax paid by it accounted for less than 1 percent of total corporate profit tax revenue of the relevant constituent entity's budget, or less than 0.1 percent for the federal cities, the organization may send the notice no later than one month before applying to acquire international-holding-company status. [Paragraph added by Federal Law No. 595-FZ of December 19, 2023.]

[Paragraph 1.2 added by Federal Law No. 18-FZ of February 25, 2022.]

1.3. For purposes of this Chapter, a controlling person of an organization referred to in paragraph 1.1 is a person whose participation interest in the organization exceeds 15 percent and that is: an individual; a state sovereign wealth fund; an organization whose ordinary shares and/or depositary receipts representing rights to shares are admitted to trading on a Russian organized securities market or on one or more foreign stock exchanges in OECD member states and whose ordinary shares and/or depositary receipts admitted to trading on all such foreign exchanges in the aggregate exceed 25 percent of its charter capital; or an organization in which the Russian state and/or a foreign state participates directly or indirectly, provided that the foreign state or territory is not included in the list under Article 25.13-1 of this Code of states and territories that do not exchange tax information with the Russian Federation, and the participation interest is at least 50 percent. The participation interest is determined under Article 105.2 of this Code and, for individuals, jointly with their spouses and minor children. [Paragraph added by Federal Law No. 18-FZ of February 25, 2022.]

2. International-holding-company status is lost in the following cases: [As amended by Federal Law No. 18-FZ of February 25, 2022.]

  1. the international holding company decides to reorganize by accession, including accession of another legal entity to it, or merger, except accession or merger with another international holding company that satisfies paragraph 1 or 1.1 on the decision date; [As amended by Federal Law No. 18-FZ of February 25, 2022.]

  2. within 365 calendar days after registration of the international company, a person becomes a controlling person that was not recognized as such on the registration date, except where the new controlling person or persons arise through inheritance or reorganization by spin-off, division, or transformation of persons that controlled the company on the registration date, or where the new controlling person is a Russian tax resident or Russian citizen; [As amended by Federal Law No. 66-FZ of March 26, 2022.]

2.1) within 365 calendar days after an organization referred to in paragraph 1.1 applies to acquire international-holding-company status, a person becomes a controlling person that was not recognized as such on the application date, subject to the same inheritance, reorganization, tax-residence, and citizenship exceptions; [Subparagraph added by Federal Law No. 18-FZ of February 25, 2022; as amended by Federal Law No. 66-FZ of March 26, 2022.]

  1. the status of international company terminates under Federal Law No. 290-FZ of August 3, 2018, “On International Companies and International Funds”; [As amended by Federal Law No. 66-FZ of March 26, 2022.]

  2. the foreign organization redomiciled as the international company failed to satisfy the requirement in Article 5(14) of Federal Law No. 290-FZ of August 3, 2018, “On International Companies and International Funds”; [Subparagraph added by Federal Law No. 66-FZ of March 26, 2022.]

  3. an entry is made in the Unified State Register of Legal Entities changing the location of an organization referred to in paragraph 1.1 to a territory outside a special administrative district. [Subparagraph added by Federal Law No. 66-FZ of March 26, 2022.]

3. In the cases specified in paragraph 2(1), (2), and (3), an international company loses international-holding-company status on the earliest date of the events specified in those subparagraphs.

In the case specified in paragraph 2(4), the international company loses that status when the period specified in Article 5(14) of Federal Law No. 290-FZ of August 3, 2018, “On International Companies and International Funds,” expires.

In the cases specified in paragraph 2(1), (2.1), and (5), an organization referred to in paragraph 1.1 loses that status on the earliest date of the events specified in those subparagraphs.

[Paragraph 3 as revised by Federal Law No. 66-FZ of March 26, 2022.]

4. The conditions for recognizing an international company as an international holding company specified in paragraph 1(3) and paragraph 1.1(4), and the grounds for loss of status specified in paragraph 2(2) and (2.1), do not apply to: [As amended by Federal Law No. 18-FZ of February 25, 2022.]

  1. international companies, and organizations referred to in paragraph 1.1, that were public companies as of March 1, 2022; [As amended by Federal Laws No. 18-FZ of February 25, 2022, and No. 66-FZ of March 26, 2022.]

  2. international companies, and organizations referred to in paragraph 1.1, in which the aggregate direct and/or indirect participation interest of public companies is 100 percent.

This subparagraph is treated as satisfied if all the following conditions are met for public companies participating directly and/or indirectly in international companies:

For public companies participating directly and/or indirectly in organizations referred to in paragraph 1.1, this subparagraph is treated as satisfied if the condition in its fourth paragraph is met;

[Subparagraph 2 as revised by Federal Law No. 66-FZ of March 26, 2022.]

  1. international companies, and organizations referred to in paragraph 1.1, where one or more controlling persons whose aggregate direct and/or indirect participation interest as of March 1, 2022, was at least 25 percent were, after that date, subject to restrictive measures imposed by a foreign state, association or union of states, or state or interstate institution of a foreign state or such association or union, as listed under Article 207(4) of this Code. To apply this subparagraph, the information specified in paragraph 5(1) through (3), stating those controlling persons' participation interests in the relevant international company or organization as of March 1, 2022, must be submitted to the tax authority under the procedure and within the periods specified in paragraph 1(2); [Subparagraph added by Federal Law No. 490-FZ of December 25, 2018; as amended by Federal Laws No. 18-FZ of February 25, 2022, and No. 66-FZ of March 26, 2022.]

  2. international companies where one or more controlling persons whose aggregate direct and/or indirect participation interest on the date the relevant international company was registered by redomiciliation was at least 25 percent were, after that date, subject to restrictive measures imposed by a foreign state, association or union of states, or state or interstate institution of a foreign state or such association or union, consisting of prohibitions or restrictions on settlements, financial transactions, debt financing, or acquisition or disposal of securities or charter-capital interests. To apply this subparagraph, the information specified in paragraph 5(1) through (3), stating those controlling persons' participation interests on the redomiciliation-registration date, must be submitted to the tax authority under the procedure and within the periods specified in paragraph 1(2). [Subparagraph added by Federal Law No. 120-FZ of May 1, 2022.]

5. Information on controlling persons of an international company, or an organization referred to in paragraph 1.1, that must be submitted under the fourth paragraph of paragraph 1(2) or the fourth paragraph of paragraph 1.1(2) must contain: [As amended by Federal Law No. 18-FZ of February 25, 2022.]

  1. the full name of an organization or the surname, given name, and patronymic, if any, of an individual that is a controlling person; [As amended by Federal Law No. 18-FZ of February 25, 2022.]

  2. for a foreign controlling person, registration numbers assigned in its state or territory of registration, incorporation, or residence; taxpayer codes in that state or territory, or their equivalents; and its address there, if available;

  3. for a Russian controlling person, the organization's primary state registration number, taxpayer identification number, and tax-registration reason code;

  4. the controlling person's participation interest and, if participation is indirect, disclosure of the participation chain, stating: [As amended by Federal Law No. 18-FZ of February 25, 2022.]

  1. a description of the grounds for recognizing the person as a controlling person; [As amended by Federal Law No. 18-FZ of February 25, 2022.]

  2. whether the person controlled the foreign organization registered as an international company, or the organization referred to in paragraph 1.1, before March 1, 2022. [As amended by Federal Laws No. 18-FZ of February 25, 2022, and No. 66-FZ of March 26, 2022.]

6. The federal executive authority responsible for control and supervision in the area of taxes and levies, in coordination with the Ministry of Finance of the Russian Federation, approves the form and formats for information on controlling persons submitted under paragraph 5, the procedure for completing the form, and the procedure for electronic submission. [As amended by Federal Law No. 18-FZ of February 25, 2022.]

[Article added by Federal Law No. 294-FZ of August 3, 2018.]

Article 25.

[Repealed by Federal Law No. 137-FZ of July 27, 2006.]

Chapter 3.1. Consolidated Group of Taxpayers

[Chapter added by Federal Law No. 321-FZ of November 16, 2011.]

Article 25.1. General Provisions on a Consolidated Group of Taxpayers

1. A consolidated group of taxpayers is a voluntary association of organizational-profit-tax payers formed, under the procedure and conditions provided for by this Code, on the basis of an agreement establishing a consolidated group of taxpayers for the purpose of calculating and paying organizational profit tax with regard to the aggregate financial result of the members' economic activity (the “organizational profit tax of the consolidated group of taxpayers”).

2. A member of a consolidated group of taxpayers is an organization that is party to an effective agreement establishing the group and satisfies the criteria and conditions prescribed by this Code for group members.

3. The responsible member of a consolidated group of taxpayers is the member on which the agreement establishing the group imposes obligations to calculate and pay organizational profit tax of the group and that, in legal relations concerning calculation and payment of that tax, exercises the same rights and has the same obligations as organizational-profit-tax payers.

4. The document confirming the responsible member's authority is the agreement establishing the consolidated group of taxpayers concluded in accordance with this Code and Russian civil legislation.

Article 25.2. Conditions for Establishing a Consolidated Group of Taxpayers

1. Russian organizations satisfying the conditions prescribed by this Article may establish a consolidated group of taxpayers.

Unless this Code provides otherwise, the conditions prescribed by this Article for members of a consolidated group of taxpayers apply throughout the term of the agreement establishing the group.

2. Organizations may establish a consolidated group of taxpayers if one organization participates directly and/or indirectly in the charter or pooled capital of the other organizations and its participation interest in each is at least 90 percent. This condition must be satisfied throughout the term of the agreement establishing the group.

One organization's participation interest in another is determined under the procedure established by this Code.

3. An organization that is party to an agreement establishing a consolidated group of taxpayers must satisfy the following conditions:

  1. the organization is not undergoing reorganization or liquidation, unless this Code provides otherwise; [As amended by Federal Law No. 325-FZ of November 28, 2015.]

  2. no insolvency or bankruptcy proceedings have been commenced against the organization on the date the agreement establishing the consolidated group is registered or the organization joins an existing group; [As amended by Federal Law No. 401-FZ of November 30, 2016.]

2.1) no bankruptcy procedure, other than supervision, provided for by Russian insolvency or bankruptcy legislation has been introduced against the organization; [Subparagraph added by Federal Law No. 401-FZ of November 30, 2016.]

  1. the organization's net assets, calculated from its accounting or financial statements as of the latest reporting date preceding submission to the tax authority of documents to register the agreement establishing or amending the consolidated group, exceed its charter or pooled capital. If, at the time the agreement is submitted, the period for preparing statements as of the latest reporting date has not yet expired, net assets and charter or pooled capital are determined from statements prepared as of the preceding reporting date. [As amended by Federal Laws No. 97-FZ of June 29, 2012, and No. 302-FZ of August 3, 2018.]

4. A new organization may join an existing consolidated group of taxpayers only if it satisfies the conditions in paragraph 3 on its accession date.

5. The organizations that are members of a consolidated group of taxpayers must in the aggregate satisfy the following conditions:

  1. total value-added tax, excise taxes, organizational profit tax, and mineral extraction tax paid during the calendar year preceding the year in which documents to register the agreement establishing the group are submitted to the tax authority, excluding taxes paid in connection with movement of goods across the customs border of the Customs Union, is at least 10 billion rubles;

  2. total revenue from sales of goods and products, performance of work, provision of services, and other income according to accounting or financial statements for that preceding calendar year is at least 100 billion rubles; [As amended by Federal Law No. 97-FZ of June 29, 2012.]

  3. total assets according to accounting or financial statements as of December 31 of that preceding calendar year are at least 300 billion rubles. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

6. The following organizations may not be members of a consolidated group of taxpayers:

  1. residents of special economic zones;

  2. organizations applying special tax regimes;

  3. banks, unless all other group members are banks;

  4. insurance organizations, unless all other group members are insurance organizations;

  5. non-governmental pension funds, unless all other group members are non-governmental pension funds;

  6. professional securities-market participants that are not banks, unless all other group members are professional securities-market participants that are not banks;

  7. members of another consolidated group of taxpayers;

  8. organizations not recognized as organizational-profit-tax payers and organizations exercising a right under Chapter 25 of this Code to exemption from obligations of an organizational-profit-tax payer;

  9. organizations conducting educational and/or medical activity and applying the 0 percent organizational-profit-tax rate under Chapter 25;

  10. gambling-tax payers;

  11. clearing organizations;

  12. credit consumer cooperatives; [Subparagraph added by Federal Law No. 301-FZ of November 2, 2013.]

  13. microfinance organizations; [Subparagraph added by Federal Law No. 301-FZ of November 2, 2013.]

  14. participants in a free economic zone. [Subparagraph added by Federal Law No. 379-FZ of November 29, 2014.]

7. A consolidated group of taxpayers is established for at least five organizational-profit-tax periods. [As amended by Federal Law No. 325-FZ of November 28, 2015.]

Article 25.3. Agreement on the Formation of a Consolidated Group of Taxpayers

1. Under the agreement on the formation of a consolidated group of taxpayers, organizations satisfying the conditions established by Article 25.2 of this Code combine on a voluntary basis, without forming a legal entity, for purposes of calculating and paying corporate profit tax for the consolidated group of taxpayers in accordance with the procedure and conditions established by this Code.

2. The agreement on the formation of a consolidated group of taxpayers must contain the following provisions:

  1. the subject matter of the agreement on the formation of a consolidated group of taxpayers;

  2. a list and the particulars of the organizations that are members of the consolidated group of taxpayers;

  3. the name of the organization that is the responsible member of the consolidated group of taxpayers;

  4. a list of the powers that the members of the consolidated group of taxpayers transfer to the responsible member of that group in accordance with this Chapter;

  5. the procedure and time limits for performance of obligations and exercise of rights by the responsible member and other members of the consolidated group of taxpayers that are not provided for by this Code, and liability for failure to perform the established obligations;

  6. the term, calculated in calendar years, for which the consolidated group of taxpayers is formed, if it is formed for a definite term, or an indication that no definite term exists for which the group is formed;

  7. the indicators necessary for determining the tax base and paying corporate profit tax for each member of the consolidated group of taxpayers, taking into account the special rules provided for by Article 288 of this Code. The selected indicators may not be changed for the entire period of validity of the agreement on the formation of a consolidated group of taxpayers. [As amended by Federal Law No. 325-FZ of November 28, 2015.]

3. Legislation on taxes and levies applies to legal relations based on an agreement on the formation of a consolidated group of taxpayers, and, to the extent not regulated by legislation on taxes and levies, civil legislation of the Russian Federation applies.

Any provisions of the agreement on the formation of a consolidated group of taxpayers (including the agreement itself) that do not conform to the legislation of the Russian Federation may be declared invalid by a court upon application by a member of that group or a tax authority.

4. The agreement on the formation of a consolidated group of taxpayers remains in effect until the earliest of the following dates:

  1. the date of termination of the agreement as provided for by that agreement and/or by this Code;

  2. the date on which the agreement is rescinded;

  3. the first day of the tax period for corporate profit tax following the date on which the tax authority refuses to register the said agreement.

5. The agreement on the formation of a consolidated group of taxpayers is subject to registration with the tax authority at the location of the organization that is the responsible member of the consolidated group of taxpayers.

If the responsible member of the consolidated group of taxpayers is classified as a major taxpayer in accordance with Article 83 of this Code, the agreement on the formation of a consolidated group of taxpayers is subject to registration with the tax authority at the place of registration of the said responsible member of the consolidated group as a major taxpayer.

6. To register the agreement on the formation of a consolidated group of taxpayers, the responsible member of that group submits the following documents to the tax authority:

  1. an application for registration of the agreement on the formation of a consolidated group of taxpayers, signed by authorized persons of all members of the consolidated group being formed;

  2. two copies of the agreement on the formation of a consolidated group of taxpayers;

  3. documents confirming the satisfaction of the conditions provided for by paragraphs 2, 3, and 5 of Article 25.2 of this Code, certified by the responsible member of the consolidated group of taxpayers, including copies of payment orders for the payment of value-added tax, excise taxes, corporate profit tax, and mineral extraction tax (copies of tax-authority decisions to offset amounts against the taxes listed above), balance sheets, and statements of financial results for the preceding calendar year for each member of the group; [As amended by Federal Law No. 97-FZ of June 29, 2012.]

  4. documents confirming the authority of the persons who signed the agreement on the formation of a consolidated group of taxpayers.

7. The documents specified in paragraph 6 of this Article are submitted to the tax authority no later than October 30 of the year preceding the tax period as of which corporate profit tax for the consolidated group of taxpayers begins to be calculated and paid.

8. The head (deputy head) of the tax authority, within one month from the date on which the documents specified in paragraph 6 of this Article are submitted to the tax authority, registers the agreement on the formation of a consolidated group of taxpayers or adopts a reasoned decision refusing to register it.

Upon discovering violations that may be remedied within the period established by this paragraph, the tax authority must notify the responsible member of the consolidated group of taxpayers thereof.

Before the expiration of the period established by this paragraph, the responsible member of the consolidated group of taxpayers is entitled to remedy the identified violations.

9. If the conditions provided for by Article 25.2 of this Code and paragraphs 1 through 7 of this Article are satisfied, the tax authority must register the agreement on the formation of a consolidated group of taxpayers and, within five days from the date of its registration, deliver one copy of that agreement bearing a registration mark to the responsible member of the consolidated group of taxpayers personally against acknowledgment of receipt or by another means evidencing the date of receipt.

Within five days from the date of registration of the agreement on the formation of a consolidated group of taxpayers, information on the registration of the agreement on the formation of a consolidated group of taxpayers is sent by the tax authority to the tax authorities at the locations of the organizations that are members of the consolidated group of taxpayers, and also at the locations of the separate subdivisions of the organizations that are members of the consolidated group of taxpayers.

10. A consolidated group of taxpayers is recognized as formed as of the first day of the tax period for corporate profit tax following the calendar year in which the tax authority registered the agreement on the formation of that group.

11. The tax authority's refusal to register the agreement on the formation of a consolidated group of taxpayers is permissible exclusively upon the existence of at least one of the following circumstances:

  1. failure to satisfy the conditions for forming a consolidated group of taxpayers as provided for by Article 25.2 of this Code;

  2. failure of the agreement on the formation of a consolidated group of taxpayers to meet the requirements specified in paragraph 2 of this Article;

  3. failure to submit (or submission in incomplete form), or violation of the deadline for submitting to the authorized tax authority, the documents for registering the agreement on the formation of a consolidated group of taxpayers as provided for by paragraphs 5 through 7 of this Article;

  4. signing of documents by persons not authorized to do so.

12. In the event of the tax authority's refusal to register the agreement on the formation of a consolidated group of taxpayers, the responsible member of the consolidated group of taxpayers is entitled to resubmit the documents for registration of such agreement.

13. A copy of the decision refusing to register the agreement on the formation of a consolidated group of taxpayers is transmitted by the tax authority, within five days from the date of its adoption, to an authorized representative of the person designated in such agreement as the responsible member of the consolidated group of taxpayers, personally against acknowledgment of receipt or by another means evidencing the date of receipt.

14. A refusal to register the agreement on the formation of a consolidated group of taxpayers may be appealed by the person designated in such agreement as the responsible member of the consolidated group of taxpayers in accordance with the procedure and within the time limits established by this Code for appealing acts, actions, or omissions of tax authorities and their officials.

If the application (complaint) is granted, and there are no other obstacles to registration of the agreement on the formation of a consolidated group of taxpayers established by this Chapter, the tax authority must register the said agreement, and the said group is recognized as formed as of the first day of the tax period for corporate profit tax following the calendar year in which such group was subject to registration in accordance with paragraph 8 of this Article.

Article 25.4. Amendment of the Agreement on the Formation of a Consolidated Group of Taxpayers and Extension of Its Term

1. The agreement on the formation of a consolidated group of taxpayers may be amended in accordance with the procedure and conditions provided for by this Article.

2. The parties to the agreement on the formation of a consolidated group of taxpayers are obligated to amend the said agreement in the event of:

  1. a decision to liquidate one or more organizations that are participants of the consolidated group of taxpayers;

  2. a decision to reorganize (by way of merger, accession, spin-off, or division) one or more organizations that are members of the consolidated group of taxpayers;

  3. an organization's accession to the consolidated group of taxpayers;

  4. an organization's withdrawal from the consolidated group of taxpayers (including where that organization ceases to satisfy the conditions provided for by Article 25.2 of this Code, including its merger with an organization that is not a member of the said group, or the division or spin-off of an organization that is a member of that group);

  5. a decision to extend the term of the agreement on the formation of a consolidated group of taxpayers.

2.1. Upon reorganization of a member of the consolidated group of taxpayers, the organizations resulting from the reorganization are subject to mandatory inclusion in that group if they satisfy the conditions established for members of the consolidated group of taxpayers by Article 25.2 of this Code. [Paragraph added by Federal Law No. 325-FZ of November 28, 2015.]

3. An agreement amending the agreement on the formation of a consolidated group of taxpayers (a decision to extend the term of the said agreement) is adopted by all members of such group, including newly joining members and excluding members withdrawing from the group.

4. An agreement amending the agreement on the formation of a consolidated group of taxpayers (a decision to extend the term of the said agreement) is submitted for registration with the tax authority within the following periods:

  1. no later than one month before the beginning of the next tax period for corporate profit tax, when amendments are being made in connection with new members joining the group (except where members of the said group are reorganized);

  2. no later than one month before the expiration of the term of the agreement on the formation of a consolidated group of taxpayers, when a decision to extend the term of the said agreement is adopted;

  3. within one month from the date on which the circumstances for amending the agreement on the formation of a consolidated group of taxpayers arise, in all other cases.

5. To register the agreement amending the agreement on the formation of a consolidated group of taxpayers (the decision to extend the term of the said agreement), the responsible member submits the following documents to the tax authority:

  1. a notification of amendments to the agreement;

  2. two copies of the agreement amending the agreement, signed by authorized persons of the members of the consolidated group of taxpayers;

  3. documents confirming the authority of the persons who signed the agreement on the amendments to the agreement;

  4. documents confirming the satisfaction of the conditions provided for by Article 25.2 of this Code, taking into account the amendments made to the agreement;

  5. two copies of the decision to extend the term of the agreement.

6. The tax authority must register the amendments to the agreement on the formation of a consolidated group of taxpayers within 10 days from the date on which the documents specified in paragraph 5 of this Article are submitted, and issue to the authorized representative of the responsible member of the said group one copy of the amendments bearing a registration mark.

7. The grounds for refusing to register the amendments to the agreement on the formation of a consolidated group of taxpayers are:

  1. failure to satisfy the conditions provided for by Article 25.2 of this Code with respect to at least one member of the consolidated group of taxpayers;

  2. signing of documents by persons not authorized to do so;

  3. violation of the deadline for submitting documents for amending the said agreement;

  4. failure to submit (or submission in incomplete form) the documents provided for by paragraph 5 of this Article.

8. Amendments to the agreement on the formation of a consolidated group of taxpayers take effect in accordance with the following procedure:

  1. amendments to the agreement on the formation of a consolidated group of taxpayers connected with new organizations joining such group (except where members of the group are reorganized) take effect no earlier than the first day of the tax period for corporate profit tax following the calendar year in which the corresponding amendments to the agreement are registered by the tax authority;

  2. amendments to the agreement on the formation of a consolidated group of taxpayers connected with the withdrawal of members from such group take effect as of the first day of the tax period for corporate profit tax in which the circumstances for making the corresponding amendments to the agreement arose (unless subparagraph 3 of this paragraph provides otherwise);

  3. amendments to the agreement on the formation of a consolidated group of taxpayers connected with the withdrawal of members from such group, where those members, at the time of registration by the tax authority of the corresponding amendments to the agreement, satisfy the conditions provided for by Article 25.2 of this Code, take effect as of the first day of the tax period for corporate profit tax following the calendar year in which the corresponding amendments to the agreement are registered by the tax authority;

  4. in all other cases, amendments to the agreement on the formation of a consolidated group of taxpayers take effect as of the date specified by the parties to the agreement, but no earlier than the date on which the corresponding amendments are registered by the tax authority.

9. Evasion of the obligation to make mandatory amendments to the agreement on the formation of a consolidated group of taxpayers results in termination of the agreement as of the first day of the tax period for corporate profit tax in which the corresponding mandatory amendments to the agreement should have taken effect.

Article 25.5. Rights and Obligations of the Responsible Member and Other Members of a Consolidated Group of Taxpayers

1. Unless this Code provides otherwise, the responsible member of a consolidated group of taxpayers exercises the rights and bears the obligations provided by this Code for corporate profit tax payers, in relations governed by the legislation on taxes and levies that arise in connection with the operation of the consolidated group of taxpayers.

2. The responsible member of a consolidated group of taxpayers has the right to:

  1. submit to tax authorities and their officials any explanations concerning the calculation and payment of corporate profit tax (advance payments) for the consolidated group of taxpayers;

  2. be present during field tax audits conducted in connection with the payment of corporate profit tax for the consolidated group of taxpayers, at the location of any member of that group and its separate subdivisions;

  3. receive copies of tax audit reports and tax authority decisions issued following audits conducted in connection with the payment of corporate profit tax for the consolidated group of taxpayers, as well as receive demands for payment of corporate profit tax (advance payments) and other documents connected with the operation of the consolidated group of taxpayers;

  4. participate, in the cases and under the procedure provided for by Article 101 of this Code, in proceedings before the head (deputy head) of a tax authority for consideration of tax audit materials and additional tax-control measures conducted in connection with the payment of corporate profit tax for the consolidated group of taxpayers;

  5. receive from tax authorities information about members of the consolidated group of taxpayers that constitutes tax secrecy;

  6. challenge, under the established procedure, acts of tax authorities and other authorized bodies and actions or omissions of their officials, including in the interests of individual members of the consolidated group of taxpayers in connection with their performance of obligations (exercise of rights) when calculating corporate profit tax for the consolidated group of taxpayers;

  7. file with a tax authority an application for credit (refund) of overpaid corporate profit tax for the consolidated group of taxpayers.

3. The responsible member of a consolidated group of taxpayers must:

  1. submit to a tax authority for registration, under the procedure and within the time limits provided for by this Code, the agreement on the formation of the consolidated group of taxpayers, amendments to the agreement on the formation of the consolidated group of taxpayers, and a decision or notice on termination of the consolidated group of taxpayers;

  2. maintain tax accounting and calculate and pay corporate profit tax (advance payments) for the consolidated group of taxpayers under the procedure established by Chapter 25 of this Code;

  3. file with the tax authority the corporate profit tax return for the consolidated group of taxpayers, as well as documents received from other members of that group, under the procedure and within the time limits established by this Code;

  4. in cases of termination of the consolidated group of taxpayers and/or withdrawal of an organization from the consolidated group of taxpayers, provide other members of that group (including members that have left the group or have been reorganized) with information required for the calculation and payment of corporate profit tax (advance payments) and the preparation of tax returns for the relevant reporting and tax periods, under the procedure and within the time limits provided for by the agreement on the formation of the consolidated group of taxpayers;

  5. pay tax arrears, late-payment interest, and fines arising in connection with the performance of obligations of a corporate profit tax payer for the consolidated group of taxpayers;

  6. inform members of the consolidated group of taxpayers of the receipt of a demand for payment of taxes and levies within five days from the date of receipt;

  7. request from members of the consolidated group of taxpayers documents, explanations, and other information required for tax authorities to carry out tax-control measures and for the performance of obligations of a corporate profit tax payer for the consolidated group of taxpayers;

  8. submit primary documents, tax accounting registers, and other information about the consolidated group of taxpayers that has been requested in the course of tax-control measures by the tax authority that registered the agreement on establishment of that group;

  9. submit to the tax authority at the place of its registration information on projected corporate profit tax receipts from the consolidated group of taxpayers to the budgets of constituent entities of the Russian Federation in the current financial year, the next financial year, and the planning period, and on factors affecting the projected corporate profit tax receipts. That information is submitted at the request of the tax authority no later than 30 calendar days from the date of receipt of the corresponding request. [Subparagraph added by Federal Law No. 302-FZ of August 3, 2018.]

4. Within the authority granted to it, the responsible member of a consolidated group of taxpayers has other rights and bears other obligations of a taxpayer provided for by this Code.

5. Members of a consolidated group of taxpayers must:

  1. provide to the responsible member of the consolidated group of taxpayers, including in electronic form, calculations of the corporate profit tax base with respect to their income and expenses received, tax accounting register data, and other documents required by the responsible member of that group for the performance of obligations and exercise of the rights of a corporate profit tax payer for the consolidated group of taxpayers; [As amended by Federal Law No. 97-FZ of June 29, 2012.]

  2. submit to tax authorities, within the time limits and under the procedure established by this Code, requested documents and other information when a tax authority carries out tax-control measures in connection with the operation of the consolidated group of taxpayers;

  3. perform the obligation to pay corporate profit tax (advance payments) for the consolidated group of taxpayers and corresponding late-payment interest and fines in the event of non-performance or improper performance of that obligation by the responsible member of that group, under the procedure established by Articles 45 through 47 of this Code;

  4. take all actions and provide all documents required for registration of the agreement on the formation of the consolidated group of taxpayers and its amendments;

  5. in the event of failure to satisfy the conditions provided for by Article 25.2 of this Code, immediately notify the responsible member of the consolidated group of taxpayers and the tax authority with which the agreement on the formation of that group is registered;

  6. maintain tax accounting under the procedure provided for by Chapter 25 of this Code.

6. In the event of non-performance or improper performance by the responsible member of a consolidated group of taxpayers of the obligation to pay corporate profit tax (advance payments, corresponding late-payment interest, and fines), the member or members of that group that performed the specified obligation acquire a right of recourse in the amounts and under the procedure provided for by the civil legislation of the Russian Federation and the agreement on the formation of that group.

7. Members of a consolidated group of taxpayers have the right to:

  1. receive from the responsible member of that group copies of reports, decisions, demands, reconciliation statements, and other documents provided to the responsible member by a tax authority in connection with the operation of the consolidated group of taxpayers;

  2. independently challenge before a higher tax authority or a court acts of tax authorities and actions or omissions of their officials, subject to the special rules provided for by this Code;

  3. voluntarily perform the obligation of the responsible member of the consolidated group of taxpayers to pay corporate profit tax for the consolidated group of taxpayers;

  4. be present during tax audits conducted in connection with the calculation and payment of corporate profit tax for the consolidated group of taxpayers at that member, and participate in proceedings for consideration of materials of such tax audits.

8. An organization withdrawing from the consolidated group of taxpayers must:

  1. amend its tax accounting from the beginning of the corporate profit tax period from the first day of which that organization withdrew from the consolidated group of taxpayers, with the aim of complying with the requirements of Chapter 25 of this Code on tax accounting for a taxpayer that is not a member of the consolidated group of taxpayers;

  2. calculate and pay corporate profit tax (advance payments) on the basis of profit actually received for the relevant reporting and tax periods, within the time limits established by Chapter 25 of this Code for the tax period from the first day of which the organization withdrew from the consolidated group of taxpayers;

  3. upon expiration of the tax period from the first day of which that organization withdrew from the consolidated group of taxpayers, file a corporate profit tax return with the tax authority at the place of its registration within the time limits provided for by Chapter 25 of this Code.

8.1. A member of a consolidated group of taxpayers that satisfies the conditions provided for members of the consolidated group of taxpayers by Article 25.2 of this Code has the right to voluntarily terminate its participation in that group no earlier than upon the expiration of five corporate profit tax periods from the date of joining that group (including periods of extension of the term of the agreement on the formation of the consolidated group of taxpayers). [Paragraph added by Federal Law No. 325-FZ of November 28, 2015.]

9. Upon the withdrawal of one or more members from the consolidated group of taxpayers, the responsible member must:

  1. make corresponding amendments to tax accounting from the beginning of the corporate profit tax period in which the member or members withdrew from the consolidated group of taxpayers;

  2. recalculate advance corporate profit tax payments for elapsed reporting periods and file amended corporate profit tax returns for the consolidated group of taxpayers with the tax authority at the place of registration.

10. The withdrawal of an organization from the consolidated group of taxpayers does not release it from the obligation to pay, in accordance with Articles 45 through 47 of this Code, corporate profit tax and corresponding late-payment interest and fines that arose during the period when the organization was a member of that group.

This provision applies regardless of whether the organization knew of the non-performance of that obligation or violation of the legislation of the Russian Federation on taxes and levies before its withdrawal from the consolidated group of taxpayers, or whether the corresponding circumstances became known to the organization after its withdrawal from the consolidated group of taxpayers.

11. Paragraphs 8 through 10 of this Article also apply in the event of termination of the consolidated group of taxpayers before expiration of the term for which it was established.

Article 25.6. Termination of a Consolidated Group of Taxpayers

1. A consolidated group of taxpayers terminates upon the occurrence of at least one of the following circumstances:

  1. expiration of the term of the agreement on the formation of the consolidated group of taxpayers;

  2. rescission of the agreement on the formation of the consolidated group of taxpayers by agreement of the parties;

  3. entry into legal force of a court decision declaring the agreement on the formation of the consolidated group of taxpayers invalid;

  4. failure to submit to the tax authority within the established time limits an agreement amending the agreement on the formation of the consolidated group of taxpayers in connection with the withdrawal from that group of an organization that violated the conditions established by Article 25.2 of this Code;

  5. reorganization (except for reorganization in the form of transformation), or liquidation, of the responsible member of the consolidated group of taxpayers;

  6. commencement in respect of the responsible member of the consolidated group of taxpayers of one of the insolvency (bankruptcy) procedures (except for the supervision procedure) provided for by the legislation of the Russian Federation on insolvency (bankruptcy); [As amended by Federal Law No. 401-FZ of November 30, 2016.]

  7. failure of the responsible member of the consolidated group of taxpayers to satisfy the conditions provided for by Article 25.2 of this Code;

  8. evasion of the obligation to make mandatory amendments to the agreement on the formation of the consolidated group of taxpayers.

2. The acquisition (sale) of shares (participating interests) in the charter (pooled) capital (fund) of an organization that is a member of the consolidated group of taxpayers, where this does not lead to a violation of the conditions provided for by paragraph 2 of Article 25.2 of this Code, does not entail termination of the consolidated group of taxpayers.

3. Upon the occurrence of the circumstance specified in subparagraph 2 of paragraph 1 of this Article, the responsible member of the consolidated group of taxpayers must send to the tax authority that registered the agreement on the formation of that group a decision on the termination of that group, signed by authorized representatives of all organizations that are members of the consolidated group of taxpayers, no later than five days from the date on which the corresponding decision was adopted.

Upon the occurrence of the circumstances specified in subparagraphs 1 and 3 through 7 of paragraph 1 of this Article, the responsible member of the consolidated group of taxpayers must send to the tax authority that registered the agreement on the formation of that group a notice, prepared in free form, stating the date on which those circumstances arose.

Within five days from the date of receipt of the documents specified in the first and second textual paragraphs of this paragraph, the tax authority sends information about the termination of the consolidated group of taxpayers to the tax authorities at the locations of the organizations that are members of the consolidated group of taxpayers and at the locations of the separate subdivisions of those organizations.

4. A consolidated group of taxpayers terminates as of the first day of the corporate profit tax period following the tax period in which the circumstances specified in paragraph 1 of this Article arose, unless this Code provides otherwise.

5. Where the ground provided for by subparagraph 3 of paragraph 1 of this Article exists, the consolidated group of taxpayers terminates as of the first day of the corporate profit tax reporting period in which the court decision specified in that subparagraph entered into legal force.

6. Where the ground provided for by subparagraph 4 of paragraph 1 of this Article exists, the consolidated group of taxpayers terminates as of the first day of the corporate profit tax period in which the member of that group violated the conditions established by Article 25.2 of this Code.

7. Where a ground provided for by subparagraphs 5 through 7 of paragraph 1 of this Article exists, the consolidated group of taxpayers terminates as of the first day of the corporate profit tax period in which, as applicable, the responsible member of that group was reorganized (except by transformation) or liquidated, an insolvency (bankruptcy) procedure (except supervision) provided for by the legislation of the Russian Federation on insolvency (bankruptcy) was commenced in respect of that member, or that responsible member failed to satisfy the conditions provided for by Article 25.2 of this Code. [As amended by Federal Law No. 401-FZ of November 30, 2016.]

Chapter 3.2. OPERATOR OF A NEW OFFSHORE HYDROCARBON FIELD

[Chapter added by Federal Law No. 268-FZ of September 30, 2013.]

Article 25.7. Operator of a New Offshore Hydrocarbon Field

1. For purposes of this Code, an organization is recognized as the operator of a new offshore hydrocarbon field if it simultaneously satisfies the following conditions:

  1. an organization holding a license to use a subsoil plot within which prospecting for, appraisal, exploration, and/or development of a new offshore hydrocarbon field is contemplated, or an organization that is an interdependent person with that license holder, participates directly or indirectly in the organization's charter capital;

  2. the organization carries out, on its own and/or through contractors, at least one type of activity connected with extracting hydrocarbon feedstock at a new offshore hydrocarbon field;

  3. the organization carries out activity connected with extracting hydrocarbon feedstock at a new offshore hydrocarbon field under an agreement concluded with the license holder in respect of the new offshore hydrocarbon field and/or the subsoil plot specified in subparagraph 1 of this paragraph, and that agreement provides for remuneration to the operator in an amount that depends, among other things, on the volume of hydrocarbon feedstock extracted at the relevant offshore hydrocarbon field and/or revenue from the sale of that feedstock (hereinafter in this Code, the operator agreement).

2. An organization is recognized as the operator of a new offshore hydrocarbon field from the date on which the operator agreement specified in subparagraph 3 of paragraph 1 of this Article is concluded, provided that the tax authority was notified of its conclusion in accordance with paragraph 3 of this Article.

3. Within ten business days from the date on which the operator agreement is concluded, the organization holding the license to use the subsoil plot specified in subparagraph 3 of paragraph 1 of this Article must notify the tax authority at its place of registration of the conclusion of the operator agreement by submitting the following documents:

  1. a notice of the conclusion of the operator agreement stating information about new offshore hydrocarbon fields, if that information is available on the date the notice is submitted;

  2. a certified copy of the signed operator agreement;

  3. a copy of the license to use the subsoil plot within which prospecting for, appraisal, exploration, and/or development of new offshore hydrocarbon fields is conducted or within which one or more new offshore hydrocarbon fields are situated.

4. For purposes of this Code, two or more operators of a new offshore hydrocarbon field may not simultaneously carry out activity connected with extracting hydrocarbon feedstock at the same new offshore hydrocarbon field.

Where an organization holding the license to use a subsoil plot within which prospecting for, appraisal, exploration, and/or development of a new offshore hydrocarbon field is conducted concludes a new operator agreement with another organization that simultaneously satisfies the conditions established by paragraph 1 of this Article, that other organization acquires the status of operator of a new offshore hydrocarbon field for purposes of this Code from the date on which the tax authority is notified of the conclusion of the operator agreement in accordance with paragraph 3 of this Article.

5. For purposes of this Code, an organization loses the status of operator of a new offshore hydrocarbon field on the earliest of the following dates:

  1. the date of termination of the operator agreement provided for by that agreement;

  2. the date on which the term of the license to use the subsoil plot within which the said new offshore hydrocarbon field is situated expires, or the right to use that subsoil plot terminates on another ground provided for by law;

  3. the date of liquidation of the organization holding the license to use the subsoil plot within which the said new offshore hydrocarbon field is situated.

Chapter 3.3. SPECIAL FEATURES OF TAXATION WHEN IMPLEMENTING REGIONAL INVESTMENT PROJECTS

[Chapter added by Federal Law No. 267-FZ of September 30, 2013.]

Article 25.8. General Provisions on Regional Investment Projects

1. A regional investment project for the purposes of this Code means an investment project aimed at the production of goods and satisfying simultaneously the following requirements, established either by subparagraphs 1, 2, 4, and 5 of this paragraph, or by subparagraphs 1.1, 2, 4, and 5 of this paragraph, or by subparagraphs 1, 2, and 4.1 of this paragraph: [As amended by Federal Law No. 144-FZ of May 23, 2016.]

  1. the production of goods as a result of the implementation of such investment project is carried out, unless this Article provides otherwise, exclusively in the territory of one of the following constituent entities of the Russian Federation:

Republic of Buryatia,

Republic of Sakha (Yakutia),

Republic of Tyva,

[Textual paragraph repealed by Federal Law No. 279-FZ of August 3, 2018.]

Zabaykalsky Krai,

Kamchatka Krai,

Krasnoyarsky Krai,

Primorsky Krai,

Khabarovsky Krai,

Amur Oblast,

Irkutsk Oblast,

Magadan Oblast,

Sakhalin Oblast,

Jewish Autonomous Oblast,

Chukotka Autonomous Okrug;

[Subparagraph as revised by Federal Law No. 139-FZ of June 4, 2014.]

1.1) the production of goods as a result of the implementation of such investment project is carried out, unless this Article provides otherwise, exclusively in the territory of one of the constituent entities of the Russian Federation not specified in subparagraph 1 of this paragraph; [Subparagraph added by Federal Law No. 144-FZ of May 23, 2016.]

  1. a regional investment project may not be aimed at the following purposes:

extraction and/or processing of oil, extraction of natural gas and/or gas condensate, provision of services for the transportation of oil and/or oil products, gas and/or gas condensate;

production of excisable goods (except for passenger cars, motorcycles, liquid steel, ethane, liquefied hydrocarbon gas, crude petroleum consisting of a single component - stable gas condensate - obtained within a unified technological process for the production of ethane and/or liquefied hydrocarbon gas); [As amended by Federal Law No. 389-FZ of July 31, 2023.]

carrying out activities in respect of which a corporate profit tax rate of 0 percent applies;

  1. [Subparagraph repealed by Federal Law No. 144-FZ of May 23, 2016.]

  2. the volume of capital investment determining the total financing of the regional investment project in accordance with the investment declaration may not be less than: [As amended by Federal Law No. 325-FZ of September 29, 2019.]

RUB 50 million, subject to capital investments being made within a period not exceeding three years from the date of the organization's inclusion in the register of participants in regional investment projects;

RUB 500 million, subject to capital investments being made within a period not exceeding five years from the date of the organization's inclusion in the register of participants in regional investment projects;

4.1) the volume of capital investment determining the total financing of the regional investment project and made by Russian organizations specified in subparagraph 2 of paragraph 1 of Article 25.9 of this Code may not be less than: [As amended by Federal Law No. 325-FZ of September 29, 2019.]

RUB 50 million, subject to capital investments being made within a period not exceeding three years from the date of commencement of capital investments within the framework of the implementation of the regional investment project, but not earlier than January 1, 2013 and not earlier than three years preceding the date of the organization's application to the tax authority for the application of the tax relief under the procedure provided for by paragraphs 1 and 2 of Article 25.12-1 of this Code;

RUB 500 million, subject to capital investments being made within a period not exceeding five years from the date of commencement of capital investments within the framework of the implementation of the regional investment project, but not earlier than January 1, 2013 and not earlier than five years preceding the date of the organization's application to the tax authority for the application of the tax relief under the procedure provided for by paragraphs 1 and 2 of Article 25.12-1 of this Code;

[Subparagraph added by Federal Law No. 144-FZ of May 23, 2016.]

  1. each regional investment project is implemented by a single participant.

2. The requirements established by subparagraph 1 or 1.1 of paragraph 1 of this Article are also deemed to be satisfied where: [As amended by Federal Law No. 144-FZ of May 23, 2016.]

  1. the regional investment project provides for the production of goods by the participant in the regional investment project within a single technological process in the territories of several constituent entities of the Russian Federation specified only in subparagraph 1 or only in subparagraph 1.1 of paragraph 1 of this Article.

For purposes of this subparagraph, a single technological process means a set of interrelated technological operations necessary for the production of goods in the implementation of the regional investment project using the property specified in the first textual paragraph of paragraph 3 of this Article, the costs of which constitute the volume of capital investment made by the participant in the regional investment project;

[Subparagraph as revised by Federal Law No. 325-FZ of September 29, 2019.]

  1. the regional investment project is aimed at the extraction of mineral resources and the relevant subsoil plot is partially located outside the territories of constituent entities of the Russian Federation specified only in subparagraph 1 or only in subparagraph 1.1 of paragraph 1 of this Article; [As amended by Federal Laws No. 144-FZ of May 23, 2016 and No. 325-FZ of September 29, 2019.]

  2. the regional investment project aimed at the extraction of precious metals provides for their subsequent refining in specialized organizations, the list of which is established in accordance with Federal Law No. 41-FZ of March 26, 1998 "On Precious Metals and Precious Stones". [Subparagraph added by Federal Law No. 325-FZ of September 29, 2019.]

3. In determining the volume of capital investment, the following are taken into account: costs of creating or acquiring depreciable property and bringing it to a condition suitable for use; costs of design and survey work, new construction, technical re-equipment, modernization of fixed assets, reconstruction of buildings, and acquisition of machinery, equipment, tools, and inventory, except for costs of acquiring passenger cars, motorcycles, sports vessels, tourist vessels, and pleasure craft and costs of constructing or reconstructing residential premises. [As amended by Federal Law No. 144-FZ of May 23, 2016.]

At the same time, the following are not taken into account:

machinery, equipment, vehicles, and other depreciable property received by the participant in the regional investment project, the costs of which were previously included in the volume of capital investment by participants in other regional investment projects;

costs incurred by Russian organizations specified in subparagraph 1 of paragraph 1 of Article 25.9 of this Code for the creation or acquisition of buildings and structures located on land plots on which the investment project is being implemented, as of the date of inclusion of the organization in the register of participants in regional investment projects, except for the costs specified in paragraph 3.1 of this Article incurred by participants in regional investment projects included in the register before January 1, 2019; [As amended by Federal Laws No. 144-FZ of May 23, 2016 and No. 389-FZ of July 31, 2023.]

costs incurred by Russian organizations specified in subparagraph 2 of paragraph 1 of Article 25.9 of this Code for the creation or acquisition of buildings and structures located on land plots on which the investment project is being implemented, as of the date on which capital investment under the project commenced, that were incurred before January 1, 2013; costs incurred earlier than three years before the date of the organization's application to the tax authority for application of the tax relief under the procedure provided for by paragraphs 1 and 2 of Article 25.12-1 of this Code, where the investment project satisfies the requirements established by the second textual paragraph of subparagraph 4.1 of paragraph 1 of this Article; and costs incurred earlier than five years before that date, where the investment project satisfies the requirements established by the third textual paragraph of subparagraph 4.1 of paragraph 1 of this Article. [Textual paragraph added by Federal Law No. 144-FZ of May 23, 2016.]

3.1. For purposes of applying paragraph 3 of this Article, when determining the volume of capital investment of participants in regional investment projects included in the register of participants in regional investment projects before January 1, 2019, costs of creating or acquiring depreciable property incurred before inclusion in the register may also be taken into account, provided that the relevant depreciable property, whose initial cost was formed from those costs, was placed in service after inclusion in the register. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

4. The actual volume of capital investment made in the course of implementing the regional investment project is determined on the basis of the prices of goods (work, services) determined in accordance with Article 105.3 of this Code, excluding value-added tax.

5. A law of a constituent entity of the Russian Federation may, in respect of regional investment projects of Russian organizations specified in subparagraph 1 of paragraph 1 of Article 25.9 of this Code, increase the minimum volume of capital investment specified in subparagraph 4 of paragraph 1 of this Article and establish other requirements in addition to those established by this Article. [As amended by Federal Law No. 144-FZ of May 23, 2016.]

Article 25.9. Taxpayers Participating in Regional Investment Projects

1. A taxpayer participating in a regional investment project is:

  1. a Russian organization that has acquired the status of participant in a regional investment project under the procedure established by this Chapter and that, continuously throughout the tax periods specified in Article 284.3(2) through (5) during which the tax rates established by Article 284(1.5) apply, simultaneously satisfies the following requirements:
  1. a Russian organization that has applied to the tax authority for organizational-profit-tax relief and/or mineral-extraction-tax relief under the procedure in Article 25.12-1(1) and (2), and that, continuously throughout the tax periods specified in Article 284.3-1(2) during which the tax rate established by Article 284(1.5-1) applies and/or throughout the tax periods specified in Article 342.3-1(2), simultaneously satisfies the following requirements:

2. [Repealed by Federal Law No. 269-FZ of August 2, 2019.]

3. An organization acquires the status of participant in a regional investment project:

  1. under paragraph 1(1), from the date the organization is entered in the register of participants in regional investment projects under the procedure established by this Chapter;

  2. under paragraph 1(2), beginning with the tax period in which the conditions in Article 284.3-1(2) are simultaneously satisfied for the first time. Entry of the organization in the register of participants in regional investment projects is not required;

  3. [Repealed by Federal Law No. 269-FZ of August 2, 2019.]

[Article as revised by Federal Law No. 144-FZ of May 23, 2016.]

Article 25.10. Register of Participants in Regional Investment Projects

1. The register of participants in regional investment projects (in this Chapter, the “register”) is maintained by the federal executive authority responsible for control and supervision in the field of taxes and levies on the basis of decisions and information sent, under the procedure provided for by this Article, by the tax authority at the location of the taxpayer participating in a regional investment project (or at the place where it is registered as a major taxpayer) and by the authorized public authority of the relevant constituent entity of the Russian Federation.

The register contains information on participants in regional investment projects and information on the regional investment projects contained in the corresponding investment declarations. The procedure for maintaining the register, the information it contains, and the form of investment declaration are established by the federal executive authority responsible for control and supervision in the field of taxes and levies.

2. Decisions to enter an organization in the register and to amend the register are adopted by the authorized public authority of the constituent entity of the Russian Federation with due regard to Article 25.11 and Article 25.12(1) through (3).

A decision terminating the status of participant in a regional investment project is adopted, on the grounds established by Article 25.12(4), by the tax authority at the location of the taxpayer participating in the regional investment project or at the place where it is registered as a major taxpayer.

3. The decisions referred to in paragraph 2 and other necessary information are sent electronically to the federal executive authority responsible for control and supervision in the field of taxes and levies within three business days after the corresponding decision is adopted.

Article 25.11. Procedure for Entering an Organization in the Register

1. To be entered in the register, an organization sends the authorized public authority of the constituent entity of the Russian Federation a free-form application for entry in the register, accompanied by:

  1. duly certified copies of the organization's constituent documents;

  2. a copy of the document confirming that an entry on the organization's state registration was made in the Unified State Register of Legal Entities;

  3. a document confirming registration with the tax authority; [As amended by Federal Law No. 259-FZ of August 8, 2024.]

  4. an investment declaration, together with the investment project;

  5. other documents confirming compliance with the requirements for regional investment projects and/or their participants established by this Code and/or the laws of the relevant constituent entities of the Russian Federation.

2. If a regional investment project is implemented in several constituent entities of the Russian Federation under Article 25.8(2), the organization submits the application for entry in the register to the authorized public authority of the constituent entity in which the organization is registered with the tax authority at its location.

3. If the organization does not submit the documents specified in paragraph 1(2) and (3), then, in response to an interagency request from the authorized public authority of the constituent entity of the Russian Federation, the federal executive authority responsible for state registration of legal entities, individuals as individual entrepreneurs, and peasant (farm) holdings provides information confirming that an entry on the organization's state registration was made in the Unified State Register of Legal Entities, and the federal executive authority responsible for control and supervision in the field of taxes and levies provides information confirming that the organization was registered with the tax authority.

4. Information confirming that the organization satisfies Article 25.9(1)(1) is provided by the federal executive authority responsible for control and supervision in the field of taxes and levies in response to an interagency request from the authorized public authority of the constituent entity of the Russian Federation. [As amended by Federal Law No. 144-FZ of May 23, 2016.]

5. Within no more than three business days after the documents are submitted, the authorized public authority of the constituent entity of the Russian Federation verifies whether the documents accompanying the application for entry in the register correspond to the list in paragraph 1 and, based on the results, sends the organization one of the following decisions:

  1. to accept the application for consideration;

  2. to refuse to accept the application for consideration because the documents specified in paragraph 1(1), (4), and (5) were not submitted.

6. Unless this paragraph provides otherwise, within thirty days after sending the decision to accept for consideration the application referred to in paragraph 1, the authorized public authority of the constituent entity of the Russian Federation, under the procedure established by the law of that constituent entity, decides either to enter the organization in the register or to refuse entry because the requirements established for regional investment projects are not satisfied. It sends its decision to the organization no later than five days after adopting it.

If a regional investment project is implemented in several constituent entities of the Russian Federation under Article 25.8(2), the authorized public authority of the constituent entity that accepted the application for consideration, in coordination with the authorized public authorities of the constituent entities in which the project is implemented, adopts one of the decisions specified in the first subparagraph of this paragraph within forty days after sending the organization the decision to accept the application for consideration.

7. An organization is entered in the register from the first day of the calendar month following the month in which the corresponding decision was adopted.

Article 25.12. Amendment of Information in the Register and Termination of the Status of Participant in a Regional Investment Project

1. A decision to amend the register without terminating the status of participant in a regional investment project is adopted when the investment declaration is amended under the procedure and conditions established by the law of the constituent entity of the Russian Federation in accordance with this Article, provided that the requirements for regional investment projects and/or their participants established by this Code and/or the laws of the relevant constituent entities are satisfied.

2. The authorized public authority of the constituent entity of the Russian Federation amends the conditions for implementing the regional investment project stated in the investment declaration on the basis of a free-form application from the project participant that explains the need for the amendments, under the procedure in Article 25.11 for entering an organization in the register.

3. Unless the law of the constituent entity of the Russian Federation provides otherwise regarding application of the grounds specified in subparagraphs 1 through 3, the grounds for refusing to amend an investment declaration are: [As amended by Federal Law No. 176-FZ of July 12, 2024.]

  1. a change in the purpose of the regional investment project;

  2. an aggregate reduction of more than 10 percent in the total amount of financing for the regional investment project relative to the amount declared in the original investment declaration;

  3. a change in the schedule of annual investment that precludes implementation of the regional investment project in compliance with the established requirements;

  4. as a result of the proposed amendments, the regional investment project would cease to satisfy other requirements provided for by this Code and/or the laws of the relevant constituent entities of the Russian Federation.

4. The status of participant in a regional investment project is terminated:

  1. on the basis of the participant's application to terminate that status, from the date specified in the application;

  2. on the basis of an effective decision following a tax audit conducted under the procedure established by this Code that found the regional investment project and/or its participant not to satisfy requirements established by this Code and/or the legislation of the constituent entity of the Russian Federation, or found that the participant had failed to perform obligations under the investment declaration, including obligations concerning the amount of financing for capital investment in the regional investment project, from the date the organization was entered in the register; [As amended by Federal Law No. 371-FZ of November 19, 2021.]

  3. if an entry is made in the Unified State Register of Legal Entities stating that the organization participating in the regional investment project is in the process of liquidation, from the day following the date that entry is made;

  4. if the organization participating in the regional investment project ceases operating as a result of reorganization by merger, division, absorption by another legal entity, or transformation, from the day following the date the corresponding entry is made in the Unified State Register of Legal Entities;

  5. on the basis of an arbitration-court decision declaring the debtor bankrupt that has entered into legal force, from the day following the date the decision enters into legal force.

Article 25.12-1. Application and Termination of Tax Relief for Participants in Regional Investment Projects for Which Entry in the Register Is Not Required

1. To apply organizational-profit-tax and/or mineral-extraction-tax relief, an organization referred to in Article 25.9(1)(2) sends applications for tax relief to the tax authority at its location, if that location is in the constituent entity of the Russian Federation in which the regional investment project is implemented, or at the location of the organization's separate subdivision situated in that constituent entity. The applications must state the taxpayer's full name, taxpayer identification number, and tax-registration reason code, as well as the following parameters of the investment project:

The form and formats of an application for tax relief and the procedure for transmitting it electronically over telecommunications channels are approved by the federal executive authority responsible for control and supervision in the field of taxes and levies.

2. Organizations send applications for tax relief no later than the filing date for the tax return for the relevant tax for the tax period in which reduced tax rates are claimed for the first time.

Taxpayers classified as major taxpayers under Article 83 send applications for tax relief to the tax authority at the place where they are registered as major taxpayers.

3. If a tax audit conducted under the procedure established by this Code finds that a regional investment project and/or its participant does not satisfy requirements established by this Code, or that the participant failed to make the declared volume of capital investment under the project, the tax relief specified in Article 284(1.5-1), Article 284.3-1(3), and Article 342.3-1(2) terminates, on the basis of an effective decision following that tax audit, from the beginning of the tax period in which the participant committed the noncompliance. [As amended by Federal Laws No. 374-FZ of November 23, 2020, and No. 371-FZ of November 19, 2021.]

[Article added by Federal Law No. 144-FZ of May 23, 2016.]

Chapter 3.4. Controlled Foreign Companies and Controlling Persons

[Chapter added by Federal Law No. 376-FZ of November 24, 2014.]

Article 25.13. Controlled Foreign Companies and Controlling Persons

1. For purposes of this Code, a foreign organization is a controlled foreign company if it simultaneously satisfies all of the following conditions:

  1. the organization is not recognized as a tax resident of the Russian Federation;

  2. the organization's controlling person is an organization and/or individual recognized as a tax resident of the Russian Federation.

2. For purposes of this Code, a foreign structure without legal personality is also a controlled foreign company if its controlling person is an organization and/or individual recognized as a tax resident of the Russian Federation.

3. Unless this Article provides otherwise, the following persons are controlling persons of a foreign organization for purposes of this Code:

  1. an individual or legal entity whose participation interest in the organization exceeds 25 percent;

  2. an individual or legal entity whose participation interest in the organization exceeds 10 percent, calculated for an individual together with the individual's spouse and minor children, if the aggregate participation interest in the organization of all persons recognized as tax residents of the Russian Federation exceeds 50 percent, likewise calculated for individuals together with their spouses and minor children.

3.1. For purposes of this Code, the controlling person of an international company, and of the foreign organization through whose redomiciliation that international company was registered, is an individual or legal entity whose participation interest in that international company exceeds 15 percent, calculated for an individual together with the individual's spouse and minor children. For purposes of this paragraph, the participation interest is determined under Article 105.2. [Paragraph added by Federal Law No. 294-FZ of August 3, 2018.]

4. A person is not recognized as a controlling person of a foreign organization if the person's participation in that foreign organization is held in either of the following ways or in a combination of them:

  1. through direct and/or indirect participation in one or more public companies that are Russian organizations;

  2. through direct and/or indirect participation in one or more foreign organizations whose shares are admitted to trading on one or more foreign stock exchanges situated in member states of the Organisation for Economic Co-operation and Development, other than states or territories included in the list, established under Article 25.13-1, of states and territories that do not exchange tax information with the Russian Federation, provided that both of the following conditions are satisfied:

Until January 1, 2029, this paragraph does not apply to foreign organizations in which a person's participation is held exclusively through direct and/or indirect participation in one or more public companies recognized as international holding companies under Article 24.2.

[Paragraph as revised by Federal Law No. 424-FZ of November 27, 2018.]

5. For purposes of paragraph 3, an organization's participation interest in another organization, or an individual's participation interest in an organization, is determined under Article 105.2. In determining an individual's participation interest, the individual's separate participation and participation together with the individual's spouse and minor children are taken into account.

6. For purposes of this Code, a controlling person of a foreign organization, including an international company and the foreign organization through whose redomiciliation the international company was registered, also includes a person whose participation interest does not satisfy paragraph 3 or 3.1 but who exercises control over the organization in that person's own interests or in the interests of that person's spouse and minor children. [As amended by Federal Law No. 294-FZ of August 3, 2018.]

7. For purposes of this Code, exercising control over an organization means exerting, or being able to exert, a decisive influence on decisions the organization makes concerning distribution of its after-tax profit or income by virtue of direct or indirect participation in the organization, participation in a contract or agreement for management of the organization, or other features of the relationship between the person and that organization and/or other persons.

8. For purposes of this Code, exercising control over a foreign structure without legal personality means exerting, or being able to exert, a decisive influence on decisions made by the person managing the structure's assets concerning distribution of after-tax profit or income in accordance with the structure's personal law and/or constituent documents.

9. Unless this Article provides otherwise, the settlor or founder of a foreign structure without legal personality is its controlling person for purposes of this Code.

10. Unless paragraph 11 provides otherwise, the settlor or founder of a foreign structure without legal personality is not recognized as its controlling person if all of the following conditions are satisfied in relation to that settlor or founder:

  1. the person is not entitled to receive or claim, directly or indirectly, all or part of the structure's profit or income;

  2. the person is not entitled to dispose of all or part of the structure's profit or income;

  3. the person has not retained rights to the property transferred to the structure, meaning that the property was transferred irrevocably.

For a person who is the settlor or founder of a foreign structure without legal personality, the condition in this subparagraph is satisfied if the person has no right under the structure's personal law and/or constituent documents to receive all or part of the structure's assets into the person's ownership throughout the structure's existence or upon its termination, liquidation, or termination of the governing agreement;

  1. the person does not exercise control over the structure within the meaning of paragraph 8.

11. A person referred to in paragraph 10 is recognized as a controlling person of the foreign structure without legal personality if the person retains the right to acquire any of the rights specified in paragraph 10(1) through (3).

12. For purposes of this Code, another person who is not the settlor or founder of a foreign structure without legal personality is also its controlling person if the person exercises control over the structure and at least one of the following conditions is satisfied in relation to that person:

  1. the person has beneficial ownership of all or part of the income received by the structure;

  2. the person is entitled to dispose of the structure's property;

  3. the person is entitled to receive the structure's property upon its termination, liquidation, or termination of the governing agreement.

13. A person recognized as a tax resident of the Russian Federation may voluntarily recognize itself as the controlling person of an organization on a ground in paragraph 3 or 6, or of a foreign structure without legal personality on a ground in paragraph 10 or 12. The person that recognizes itself as a controlling person sends the corresponding notice to the tax authority at its place of registration under the procedure established by this Code.

14. Recognition of a manager of a foreign investment fund, unit fund, or other collective-investment vehicle as a tax resident of the Russian Federation, and the mere fact that such manager manages the assets of that fund or company in the Russian Federation, do not in themselves constitute grounds for recognizing the fund or company as a controlled foreign company controlled by that manager.

For purposes of this paragraph, managers of a foreign investment fund, unit fund, or other collective-investment vehicle include a management company that is a Russian or foreign organization, a managing partner who is an individual or organization, and other persons performing functions to manage assets belonging directly or indirectly to that foreign investment fund, unit fund, or other collective-investment vehicle.

[Paragraph as revised by Federal Law No. 32-FZ of February 15, 2016.]

15. The rules established by this Article for recognizing controlling persons of foreign structures without legal personality also apply to recognition of controlling persons of foreign legal entities whose personal law does not provide for participation in capital.

[Article as revised by Federal Law No. 150-FZ of June 8, 2015.]

Article 25.13-1. Exemption of a Controlled Foreign Company's Profit from Taxation

1. The profit of a controlled foreign company is exempt from taxation under the procedure and conditions established by this Code if at least one of the following conditions is satisfied in relation to that controlled foreign company. This does not apply to the fixed profit of a controlled foreign company (in this Code, “fixed profit”) in respect of which an individual has submitted to the tax authority a notice of transition to payment of individual income tax on fixed profit under the procedure and conditions established by Chapter 23. [As amended by Federal Laws No. 32-FZ of February 15, 2016, and No. 368-FZ of November 9, 2020.]

  1. it is a nonprofit organization that, under its personal law, does not distribute its profit or income among shareholders, members, founders, or other persons;

  2. it was formed under the law of a member state of the Eurasian Economic Union and has its permanent location in that state;

  3. the effective tax rate on the foreign organization's income or profit, determined under this Article for the period for which annual financial statements are prepared under its personal law, is at least 75 percent of the weighted-average organizational-profit-tax rate;

  4. it is one of the following controlled foreign companies:

  1. it is a bank or insurance organization operating under its personal law on the basis of a license or other special authorization to conduct banking or insurance business;

  2. it is one of the following foreign organizations:

  1. it participates in mineral-extraction projects implemented under production-sharing agreements, concession agreements, license agreements, or other risk-based agreements or contracts.

The profit of a controlled foreign company referred to in this subparagraph is exempt if all of the following conditions are satisfied:

[Subparagraph as revised by Federal Law No. 436-FZ of December 28, 2017.]

  1. it is the operator of a new offshore hydrocarbon field or a direct shareholder or member of such operator;

  2. on the date determined under Article 25.15(3), the controlled foreign company is recognized as an international holding company under Article 24.2. [Subparagraph added by Federal Law No. 294-FZ of August 3, 2018.]

2. For purposes of paragraph 1(3):

  1. the effective tax rate on the foreign organization's income or profit is determined as follows:

Effective rate = T / P x 100

where, for purposes of this subparagraph:

When calculating T, the taxpayer may adjust it by taxes attributable to income or profit included in P that, under the foreign organization's personal law, are to be calculated and/or withheld in periods other than the period for which P was calculated.

If the foreign organization or foreign structure without legal personality has no income for the relevant tax period, or if P is negative or zero, the effective rate is not calculated and the foreign organization or structure is recognized as a controlled foreign company;

  1. the weighted-average corporate profit tax rate is determined as follows:

Weighted-average rate = ((R1 x P1) + (R2 x P2)) / (P1 + P2) x 100

where, for purposes of this paragraph:

  1. if a controlled foreign company is a member of a consolidated group of taxpayers formed under foreign law, or under its personal law determines the tax base and calculates and pays tax on income or profit jointly with other persons without forming such a group, except where tax calculated directly on that controlled foreign company's profit is separately determined in its tax reporting, that arrangement is referred to in this Code as a foreign consolidated group of taxpayers. For that controlled foreign company, the taxpayer determines T as the part of the tax calculated for the relevant foreign consolidated group of taxpayers.

The taxpayer independently establishes in its tax accounting policy, for each foreign consolidated group of taxpayers, the method for calculating that part of the tax on the basis of the controlled foreign company's financial statements or the group's aggregated financial indicators. One of the following methods must be used:

The method used to determine T under this subparagraph may be changed no more than once every ten years.

[Subparagraph added by Federal Law No. 436-FZ of December 28, 2017.]

3. For purposes of paragraph 1, an active foreign company is a foreign organization for which income specified in Article 309.1(4) is no more than 20 percent of its total income shown in its financial statements for the period for which annual financial statements are prepared under its personal law. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

For purposes of this Code, the financial statements in this context are the organization's unconsolidated financial statements.

4. For purposes of paragraph 1, a foreign holding company is a foreign organization that simultaneously satisfies all of the following conditions:

  1. a Russian organization that is its controlling person holds a direct interest of at least 75 percent in its charter or pooled capital or fund;

  2. it holds an interest of at least 50 percent in at least one foreign organization;

  3. it holds an interest of at least 15 percent in each other foreign organization in which it has an interest, if any;

  4. on the final date of its financial year under its personal law, each interest specified in subparagraphs 1 through 3 has been held for at least 365 consecutive calendar days.

[Paragraph as revised by Federal Law No. 368-FZ of November 9, 2020.]

4.1. For purposes of paragraph 1, a foreign subholding company is a foreign organization that simultaneously satisfies all of the following conditions:

  1. a foreign holding company holds a direct interest of at least 75 percent in its charter or pooled capital or fund;

  2. it holds an interest of at least 50 percent in at least one foreign organization;

  3. it holds an interest of at least 15 percent in each other foreign organization in which it has an interest, if any;

  4. on the final date of its financial year under its personal law, each interest specified in subparagraphs 1 through 3 has been held for at least 365 consecutive calendar days.

[Paragraph added by Federal Law No. 368-FZ of November 9, 2020.]

5. For purposes of paragraph 1, an active foreign holding company is a foreign holding company that has no income or profit, or for which income specified in Article 309.1(4) is no more than 5 percent of its total income shown in its annual financial statements. In determining the amount of income specified in Article 309.1(4) for purposes of this paragraph, the following are disregarded:

When determining the income share referred to in the first paragraph of this paragraph, the taxpayer may exclude dividends from the foreign organizations referred to in the second and third paragraphs only if, on the final date of the foreign holding company's financial year under its personal law, the holding company has held a direct interest of at least 50 percent in the charter or pooled capital or fund of each foreign organization whose dividends are excluded for at least 365 consecutive calendar days. This participation-interest condition does not apply if the foreign organization satisfies paragraph 1(2).

[Paragraph as revised by Federal Law No. 368-FZ of November 9, 2020.]

6. For purposes of paragraph 1, an active foreign subholding company is a foreign subholding company that has no income or profit, or for which income specified in Article 309.1(4) is no more than 5 percent of its total income shown in its annual financial statements. In determining the amount of income specified in Article 309.1(4) for purposes of this paragraph, the following are disregarded:

When determining the income share referred to in the first paragraph of this paragraph, the taxpayer may exclude dividends from the foreign organizations referred to in the second and third paragraphs only if, on the final date of the foreign subholding company's financial year under its personal law, the subholding company has held a direct interest of at least 50 percent in the charter or pooled capital or fund of each foreign organization whose dividends are excluded for at least 365 consecutive calendar days. This participation-interest condition does not apply if the foreign organization satisfies paragraph 1(2).

[Paragraph as revised by Federal Law No. 368-FZ of November 9, 2020.]

6.1. In determining the income share referred to in paragraph 1(7) and paragraphs 3, 5, and 6, foreign-exchange-difference income recognized in preparing the controlled foreign company's financial statements and income specified in Article 309.1(3)(1), (2), and (3) are disregarded. [Paragraph added by Federal Law No. 32-FZ of February 15, 2016.] [As amended by Federal Law No. 424-FZ of November 27, 2018.]

6.2. The income referred to in the second through fourth paragraphs of paragraph 5 is determined from the financial statements of the active foreign companies, active foreign subholding companies, and/or foreign organizations satisfying at least one condition in paragraph 1(1) through (3) and/or (5) through (8), prepared for the year corresponding to the foreign holding company's financial year under its personal law.

The income referred to in the second through fourth paragraphs of paragraph 6 is determined from the financial statements of the active foreign companies and/or foreign organizations satisfying at least one condition in paragraph 1(1) through (3) and/or (5) through (8), prepared for the year corresponding to the foreign subholding company's financial year under its personal law.

If the controlling person ceased participating in an active foreign company, active foreign subholding company, and/or foreign organization satisfying at least one condition in paragraph 1(1) through (3) and/or (5) through (8) before the end of the year corresponding to the foreign holding company's and/or foreign subholding company's financial year under its personal law, that income is determined from financial statements prepared for the preceding financial year.

[Paragraph added by Federal Law No. 368-FZ of November 9, 2020.]

7. A controlled foreign company's profit is exempt under this Code on a ground in paragraph 1(3), (5), or (6) if the company's permanent location is in a state or territory with which the Russian Federation has an international agreement on taxation, other than a state or territory that does not exchange tax information with the Russian Federation.

The list of states and territories that do not exchange tax information with the Russian Federation is approved by the federal executive authority responsible for control and supervision in the field of taxes and levies.

Unless tax legislation provides otherwise, a controlled foreign company's profit is exempt under this Code in the cases established by paragraphs 5 and 6 if the state or territory in which a foreign holding company or foreign subholding company referred to in paragraph 4 has its permanent location is not included in the list, approved by the Ministry of Finance of the Russian Federation, of states and territories that provide preferential tax treatment and/or do not provide for disclosure and provision of information in financial transactions (offshore zones), and if the law of that state or territory imposes on profit or income an organizational-profit-tax rate of at least 15 percent. [As amended by Federal Laws No. 595-FZ of December 19, 2023, and No. 425-FZ of November 28, 2025.]

8. The profit of an active foreign holding company is exempt from taxation for the Russian organization referred to in paragraph 4 that is the holding company's controlling person.

That profit is also exempt for other controlling persons of the foreign holding company that participate directly or indirectly in the Russian controlling organization referred to in paragraph 4, in the amount corresponding to their participation interest in that Russian controlling organization.

This paragraph also applies to the profit of an active foreign subholding company that is exempt for its controlling persons.

9. To claim an exemption under this Code for a controlled foreign company's profit on a ground in paragraph 1(1) or (3) through (8), the taxpayer controlling the foreign organization or foreign structure without legal personality submits to the tax authority at its location documents confirming that the exemption conditions are satisfied.

Those documents are submitted within the period specified in Article 25.14(2) and must be translated into Russian to the extent necessary to confirm satisfaction of the conditions for exempting the controlled foreign company's profit. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

A taxpayer that is a controlling person need not submit the documents required by this paragraph if they were submitted by another taxpayer that is a controlling person of the same controlled foreign company and is the Russian organization through which the first taxpayer holds its indirect interest in that controlled foreign company. The taxpayer may exercise this right if, in the controlled-foreign-company notice submitted under Article 25.14(2), it identifies the organization that submitted the documents required by this paragraph. [Paragraph added by Federal Law No. 436-FZ of December 28, 2017.]

10. The profit of a controlled foreign company referred to in paragraph 1(6) is exempt if all of the following requirements concerning the company, the traded bonds, and the debt obligations arising in connection with placement of those bonds are simultaneously satisfied:

  1. the traded bonds referred to in paragraph 1(6) satisfy the requirements for such bonds established by Article 310(2.1)(1);

  2. the debt obligations of Russian and foreign organizations to the foreign organizations referred to in paragraph 1(6) arose in connection with placement of the traded bonds referred to in subparagraph 1 of this paragraph, as confirmed by at least one of the following documents:

  1. the foreign organizations referred to in paragraph 1(6) have their permanent location in states with which the Russian Federation has international agreements governing taxation of the income of organizations and individuals;

  2. interest expense on the traded bonds referred to in paragraph 1(6), incurred during the period for which annual financial statements are prepared under the foreign organization's personal law, is at least 90 percent of the organization's total expense shown in those financial statements for that period.

[Paragraph as revised by Federal Law No. 32-FZ of February 15, 2016.]

[Article added by Federal Law No. 150-FZ of June 8, 2015.]

Article 25.14. Notice of Participation in Foreign Organizations and Notice of Controlled Foreign Companies; Procedure for Recognizing Taxpayers as Controlling Persons

[Heading as revised by Federal Law No. 32-FZ of February 15, 2016.]

1. In the cases and under the procedure provided for by this Code, taxpayers recognized as tax residents of the Russian Federation notify the tax authority:

  1. of their participation in foreign organizations, or formation of foreign structures without legal personality;

  2. of controlled foreign companies of which they are controlling persons.

2. Unless this Article provides otherwise, a controlled-foreign-company notice is submitted:

[Paragraph as revised by Federal Law No. 368-FZ of November 9, 2020.]

3. Unless this Article or this paragraph provides otherwise, a notice of participation in foreign organizations or formation of foreign structures without legal personality (in this Code, a “notice of participation in foreign organizations”) is submitted no later than three months after the participation arises, the participation interest changes, or the foreign structure without legal personality is formed, if that event constitutes a ground for submitting the notice. [As amended by Federal Law No. 34-FZ of February 19, 2018.]

If an individual who was not a tax resident of the Russian Federation when a ground referred to in the first paragraph arose is recognized as a Russian tax resident for that calendar year, the individual submits the notice no later than March 1 of the following year. The notice is required if, on December 31 of the calendar year for which the individual is recognized as a Russian tax resident, the individual holds an interest in a foreign organization exceeding the threshold in Article 23(3.1)(1), or has formed or registered a foreign structure without legal personality that exists on that date. The notice states the particulars and information required by paragraph 5 as of December 31 of the relevant calendar year.

For a notice submitted because a participation interest in a foreign organization changed, the change is measured to two decimal places, with the second decimal place rounded under mathematical rounding rules. [Paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

If the grounds for submitting a notice have not changed after a notice was submitted, no repeat notice is required.

If participation in a foreign organization terminates, or a foreign structure without legal personality terminates or is liquidated, the taxpayer informs the tax authority no later than three months after termination, stating the date on which participation ended or the structure terminated or was liquidated.

This paragraph does not apply to taxpayers whose participation in foreign organizations is held exclusively through direct and/or indirect participation in one or more public companies that are Russian organizations. For periods before January 1, 2029, that exclusion does not apply where the taxpayer's participation in foreign organizations is held exclusively through direct and/or indirect participation in one or more public companies recognized as international holding companies under Article 24.2. [As amended by Federal Law No. 294-FZ of August 3, 2018.]

Within one month after its registration, an international company submits a notice of participation in foreign organizations concerning its interests in foreign organizations and formation of foreign structures without legal personality as of its state-registration date. [Paragraph added by Federal Law No. 294-FZ of August 3, 2018.]

If prohibitive, restrictive, and/or comparable measures imposed by foreign states, economic, political, military, or other associations of states, or international financial or other organizations apply to a foreign organization or to a taxpayer that is its controlling person and result in compulsory external administration of the foreign organization, the taxpayer may notify the tax authority that its participation in that foreign organization has terminated. [Paragraph added by Federal Law No. 176-FZ of July 12, 2024.]

[Paragraph as revised by Federal Law No. 32-FZ of February 15, 2016.]

3.1. A controlled-foreign-company notice and/or notice of participation in foreign organizations is not treated as late under paragraph 2 or 3 if it was submitted together with a special declaration under Federal Law No. 140-FZ of June 8, 2015, “On Voluntary Declaration by Individuals of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation,” and the special declaration contains information on those foreign organizations and/or controlled foreign companies. [Paragraph added by Federal Law No. 34-FZ of February 19, 2018.]

4. Taxpayers submit notices of participation in foreign organizations and controlled-foreign-company notices to the tax authority at their location or place of residence.

Taxpayers classified as major taxpayers under Article 83 submit those notices to the tax authority at the place where they are registered as major taxpayers.

Taxpayers submit the notices electronically to the tax authority in the prescribed forms and formats. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

Individual taxpayers may submit the notices on paper.

The federal executive authority responsible for control and supervision in the field of taxes and levies, in coordination with the Ministry of Finance of the Russian Federation, approves the forms and formats of the notices, instructions for completing them, and the procedure for electronic submission. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

5. A notice of participation in foreign organizations states the following particulars and information:

  1. the date on which the ground for submitting the notice arose;

  2. the name of each foreign organization or foreign structure without legal personality in which participation or whose formation is reported;

  3. if available, the registration number or numbers assigned to the foreign organization in its state or territory of registration or incorporation, its taxpayer code or codes in that state or territory or their equivalents, and its address there;

  4. if available, the legal form of the foreign structure without legal personality; the name and particulars of its formation document; its formation or registration date; and its registration number or other identifier in the state in which it was formed or registered, or their equivalents;

  5. the taxpayer's participation interest in the foreign organization and, where participation is indirect, disclosure of the chain of participation, including through a Russian organization and/or using a foreign structure without legal personality if the taxpayer is recognized as a controlling person of that structure, stating:

  1. whether the taxpayer that is the settlor or founder of a foreign structure without legal personality is a controlling person of the structure, if the taxpayer is reporting a structure it formed.

[Paragraph as revised by Federal Law No. 32-FZ of February 15, 2016.]

6. A controlled-foreign-company notice states the following particulars and information:

  1. the period for which the notice is submitted;

1.1) if applicable, the date on which notice of transition to payment of individual income tax on fixed profit was submitted to the tax authority; [Subparagraph added by Federal Law No. 368-FZ of November 9, 2020.]

1.2) if applicable, the date on which notice of withdrawal from payment of individual income tax on fixed profit was submitted to the tax authority; [Subparagraph added by Federal Law No. 368-FZ of November 9, 2020.]

  1. the name of each foreign organization or foreign structure without legal personality in which participation or whose formation was reported by the taxpayer;

  2. if available, the registration number or numbers assigned to the foreign organization in its state or territory of registration or incorporation, its taxpayer code or codes in that state or territory or their equivalents, and its address there;

  3. if available, the legal form of the foreign structure without legal personality; the name and particulars of its formation document; its formation or registration date; and its registration number or other identifier in the state in which it was formed or registered, or their equivalents;

  4. the final date of the period for which the organization or foreign structure without legal personality prepares annual financial statements under its personal law;

  5. the date on which those annual financial statements were prepared;

  6. the date of the auditor's report on those annual financial statements if an audit is mandatory under the personal law or constituent or corporate documents of the foreign organization or structure, or if it undergoes an audit voluntarily;

  7. the taxpayer's participation interest in the foreign organization and, where participation is indirect, disclosure of the chain of participation, including through a Russian organization and/or using a foreign structure without legal personality if the taxpayer is recognized as a controlling person of that structure, stating:

  1. a description of the grounds for recognizing the taxpayer as a controlling person of the foreign company;

  2. a description of the grounds for exempting the controlled foreign company's profit under this Code.

If the taxpayer exercises the right not to submit documents under Article 25.13-1(9), the information disclosed under subparagraph 8 of the controlled-foreign-company notice must identify the taxpayer that submitted the documents required by Article 25.13-1(9): the controlling person that is the Russian organization through which the reporting taxpayer holds its indirect interest in the controlled foreign company.

[Subparagraph as revised by Federal Law No. 436-FZ of December 28, 2017.]

  1. information on compliance with the conditions in Article 25.15(8.1) for disapplying Article 25.15 to the controlled foreign company's profit. [Subparagraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph as revised by Federal Law No. 32-FZ of February 15, 2016.]

6.1. If an individual taxpayer submitted to the tax authority a notice of transition to payment of individual income tax on fixed profit, the controlled-foreign-company notice does not state the particulars and information required by paragraph 6(6), (7), (10), and (11). [Paragraph added by Federal Law No. 368-FZ of November 9, 2020.] [As amended by Federal Law No. 389-FZ of July 31, 2023.]

7. If a taxpayer discovers incomplete information, inaccuracies, or errors in a submitted notice of participation in foreign organizations or controlled-foreign-company notice, it may submit an amended notice.

If the amended notice is filed before the taxpayer learns that the tax authority has established that the original notice contained inaccurate information, the taxpayer is released from liability under Article 129.6.

8. If the tax authority has information, including information received from competent authorities of foreign states, indicating that a taxpayer is a controlling person of a foreign organization or foreign structure without legal personality, but the taxpayer did not send the notice required by paragraph 6 in a case specified in Article 25.13, the tax authority sends the taxpayer a demand to submit that notice within a period set by the tax authority of no less than thirty days after receipt of the demand. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

9. The tax authority's demand referred to in paragraph 8 must contain:

  1. the name of the taxpayer, or the taxpayer's surname, given name, and patronymic, to whom the demand is sent; [As amended by Federal Law No. 32-FZ of February 15, 2016.]

  2. the names of the foreign organizations or foreign structures without legal personality in relation to which the tax authority has information indicating that the taxpayer is a controlling person;

  3. the registration number or numbers assigned to each foreign organization or foreign structure without legal personality in relation to which the tax authority has such information; [As amended by Federal Law No. 32-FZ of February 15, 2016.]

  4. a description of the grounds available to the tax authority for recognizing the taxpayer as a controlling person of the foreign organization or structure;

  5. the period for which the taxpayer must submit the notice required by paragraph 6. [Subparagraph added by Federal Law No. 32-FZ of February 15, 2016.]

10. Before the period specified in paragraph 8 expires, the taxpayer may submit to the tax authority explanations concerning the facts stated in the demand sent under paragraphs 8 and 9 that demonstrate an absence of grounds for recognizing the taxpayer as a controlling person, together with supporting documents if available.

If a taxpayer is recognized as a controlling person under Article 25.13(3)(2), the taxpayer may submit with the controlled-foreign-company notice explanations and/or documents confirming that it did not know that, in the calendar year for which no notice was submitted, the aggregate participation interest in the foreign organization of all persons recognized as tax residents of the Russian Federation exceeded 50 percent, calculated for individuals together with their spouses and minor children.

[Paragraph as amended by Federal Law No. 32-FZ of February 15, 2016.]

11. A tax authority official must review the explanations and documents submitted by the taxpayer. If, after reviewing the submitted explanations and documents, or in the absence of such explanations and documents, the tax authority establishes that a violation of the legislation on taxes and levies has been committed for which liability is provided by Article 129.6 of this Code, proceedings in respect of that tax offense are conducted by the tax authority in accordance with the procedure established by Article 101.4 of this Code.

A taxpayer recognized as a controlling person on the basis of Article 25.13(3)(2) of this Code is exempt from the liability provided by Articles 129.5 and 129.6 of this Code if, within the deadline established by the tax authority, the taxpayer submits a controlled foreign company notice covering the controlled foreign companies identified in the demand. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Paragraph as amended by Federal Law No. 32-FZ of February 15, 2016.]

12. The provisions of paragraphs 8 through 11 of this Article also apply where a taxpayer timely submitted the notice provided for in paragraph 6 of this Article but did not include in that notice information about one or more controlled foreign companies. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

13. A taxpayer recognized under Article 25.13(3.1) of this Code as the controlling person of a foreign organization through whose redomiciliation procedure an international company is registered is exempt from the liability provided by Article 129.6 of this Code for failure to submit a controlled foreign company notice, if that foreign organization is recognized under its personal law as having effectively ceased its activities (an inactive legal entity).

To apply the provisions of this paragraph, the taxpayer must submit documents confirming that the foreign organization referred to in the first textual paragraph of this paragraph is recognized under its personal law as having effectively ceased its activities (an inactive legal entity). Such documents are submitted within the deadline provided by paragraph 2 of this Article and must be translated into Russian to the extent necessary to confirm compliance with the conditions for applying the provisions of this paragraph.

[Paragraph added by Federal Law No. 595-FZ of December 19, 2023.]

Article 25.14-1. Demanding Documents from Taxpayers That Are Controlling Persons in Respect of Their Controlled Foreign Companies

1. If a taxpayer that is a controlling person has not submitted documents required to confirm compliance with the conditions for exempting the profit of a controlled foreign company from taxation under Article 25.13-1(9) of this Code, or required to confirm compliance with the conditions for exemption from the application of the provisions of Article 25.15 of this Code in respect of the profit of a controlled foreign company under Article 25.15(8.1) of this Code, or documents confirming the amount of profit (loss) of the controlled foreign company as provided by Article 25.15(5) of this Code, a tax authority official is entitled to demand those documents in accordance with this Article. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The documents provided for in this paragraph may not be demanded from a taxpayer that is a controlling person and is an individual who has submitted to the tax authority a notice of transition to payment of personal income tax on fixed profit under the procedure and conditions established by Chapter 23 of this Code, if those documents relate to tax periods during which that taxpayer applied the procedure for paying personal income tax on fixed profit established by Article 227.2 of this Code.

The tax authority is entitled to demand from a taxpayer that is a controlling person documents relating to tax periods preceding the year in which the demand is issued, but not exceeding three calendar years.

2. Documents demanded in accordance with this Article must be submitted within one month of the date of receipt of the demand and must be translated into Russian to the extent necessary to confirm compliance with the conditions for exempting the profit of a controlled foreign company from taxation, to confirm compliance with the conditions for exemption from the application of the provisions of Article 25.15 of this Code in respect of the profit of a controlled foreign company under Article 25.15(8.1) of this Code, or to confirm the amount of profit (loss) of the controlled foreign company. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

3. Failure by a controlling person to submit documents demanded in accordance with this Article within the deadline established by paragraph 2 of this Article is treated as a tax offense and entails the liability provided by Article 126(1.1-1) of this Code.

4. If, after receiving a demand for the submission of documents provided for in Article 25.13-1(9) or Article 25.15(8.1) of this Code, a taxpayer that is a controlling person submits an amended controlled foreign company notice that does not state a previously claimed type of exemption from taxation of the profit of a controlled foreign company or an exemption from application of Article 25.15 of this Code to the profit of a controlled foreign company under Article 25.15(8.1) of this Code, that taxpayer is not subject to the liability provided by Article 126(1.1-1) of this Code in respect of documents not submitted in response to the demand that was the basis for submitting the amended notice. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Article added by Federal Law No. 368-FZ of November 9, 2020.]

Article 25.15. Procedure for Recognizing the Profit of a Controlled Foreign Company for Tax Purposes

1. For purposes of this Code, the profit (loss) of a controlled foreign company is treated as the amount of profit (loss) of that company calculated in accordance with Article 309.1 of this Code.

The profit of the controlled foreign company is reduced by the amount of dividends paid by that foreign company in the calendar year following the year for which financial statements are prepared under the company's personal law, taking into account interim dividends paid during the financial year for which those financial statements are prepared, subject to the special rules provided by Article 309.1 of this Code. If financial statements of the company are not prepared under its personal law, the calendar year applies for purposes of this textual paragraph.

In determining the profit of a controlled foreign company, income listed in Article 309(1) of this Code whose source of payment consists of Russian organizations is not taken into account if the controlling person of that controlled foreign company has beneficial ownership of such income, subject to the provisions of Article 312 of this Code. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

The profit of a controlled foreign company that is a foreign structure without legal personality, or a foreign legal entity for which participation in capital is not provided under its personal law, is reduced by the amount of distributed profit. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

[Paragraph as amended by Federal Law No. 150-FZ of June 8, 2015.]

1.1. In determining the profit of a controlled foreign company that is a foreign structure without legal personality, income in the form of property (including cash) and/or property rights received as a contribution from the settlor (founder) of that structure and/or persons who are members of that person's family and/or close relatives under the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, and full and half siblings sharing a common father or mother), as well as from another controlled foreign company (including a foreign structure without legal personality) of which at least one of the above-named persons is a controlling person, is not taken into account. In that case, if the transferring party is a controlled foreign company, expenses in the form of the transferred property (including cash) and/or property rights are not taken into account in determining the profit of that controlled foreign company.

The provisions of this paragraph do not apply to the transfer of property and (or) property rights by a controlled foreign company (or to the receipt of property and (or) property rights from a controlled foreign company) where the source of formation of such property and rights was the profit of the transferring party for the financial year in which its liquidation (termination) was carried out.

For purposes of this paragraph, foreign legal entities for which participation in capital is not provided under their personal law are treated on equal terms with foreign structures without legal personality.

[Paragraph added by Federal Law No. 32-FZ of February 15, 2016.]

1.2. For the purpose of making the adjustments to the profit of a controlled foreign company provided by the second and fourth textual paragraphs of paragraph 1 of this Article, a taxpayer that is a controlling person and is a Russian organization is entitled to substitute for the amount of dividends (distributed profit) referred to in the second or fourth textual paragraph of paragraph 1 of this Article an amount equal to the profit of that company calculated in accordance with Article 309.1 of this Code, provided the company simultaneously satisfies all of the following conditions:

(1) as of the end of the calendar year following the year for which financial statements are prepared, prohibitive, restrictive, and (or) other analogous measures imposed by foreign states, economic, political, military, or other inter-state associations, and international financial and other organizations, consisting of prohibitions and (or) restrictions on the conduct of settlements and (or) the carrying out (execution) of transactions (deals), were in effect with respect to that taxpayer and (or) the company in question, or with respect to another controlled foreign company of the taxpayer that is a shareholder (participant) in the company in question, and those measures prevented decisions on the distribution of profit, the declaration and (or) payment of dividends (distributed profit) by the company in question and (or) another controlled foreign company of the taxpayer that is a shareholder (participant) in the company in question;

(2) as of the end of the calendar year following the year for which financial statements are prepared, the relevant dividends (distributed profit) (including in non-monetary form) had not been paid by the company in question;

(3) the state (territory) of the company's permanent location is not included in the list of states and territories providing preferential tax regimes and/or not providing for the disclosure and provision of information in the conduct of financial transactions (offshore zones) approved by the Ministry of Finance of the Russian Federation, unless otherwise provided by tax legislation. [As amended by Federal Law No. 595-FZ of December 19, 2023.]

[Paragraph added by Federal Law No. 565-FZ of December 28, 2022.]

1.3. To apply the provisions of paragraph 1.2 of this Article, a taxpayer that is a controlling person must annually submit to the tax authority, together with the corporate profit tax return, documents confirming the amount of profit of the controlled foreign company and compliance with the conditions established by paragraph 1.2 of this Article in respect of that taxpayer and the controlled foreign company. Those documents are submitted within the deadline provided by Article 25.14(2) of this Code and must be translated into Russian to the extent necessary to confirm compliance with the conditions for applying the provisions of paragraph 1.2 of this Article. [As amended by Federal Law No. 595-FZ of December 19, 2023.]

If at least one of the conditions established by paragraph 1.2 of this Article in respect of a controlled foreign company ceases to be satisfied, the amounts of profit of that foreign company that were previously not taken into account in determining the tax base of the taxpayer that is a controlling person as a result of applying the provisions of paragraph 1.2 of this Article must be taken into account in determining the tax base of that taxpayer for the tax period in which the relevant condition ceased to be satisfied (or, in the case where the condition specified in subparagraph (1) of paragraph 1.2 of this Article ceases to be satisfied during the period from October 1 through December 31, for the tax period following the year in which that condition ceased to be satisfied), in accordance with the procedure provided by Chapter 25 of this Code, subject to the special rules established by this Article. [As amended by Federal Law No. 595-FZ of December 19, 2023.]

If the taxpayer referred to in the first textual paragraph of paragraph 1.2 of this Article loses its status as a controlling person (except in cases where that status is lost as a result of restrictive measures imposed by foreign states, economic, political, military, or other inter-state associations, and international financial and other organizations, consisting of the deprivation of that taxpayer of rights to the profit (income) and property of the controlled foreign company), or if a decision is adopted to liquidate that taxpayer or the controlled foreign company (except in cases where the controlled foreign company is liquidated as a result of restrictive measures imposed by foreign states, economic, political, military, or other inter-state associations, and international financial and other organizations, consisting of the deprivation of that taxpayer of rights to the profit (income) and property of the controlled foreign company), the amounts of profit that were previously not taken into account in determining the tax base of that taxpayer as a result of applying the provisions of this paragraph must be taken into account in determining the tax base of that taxpayer for the tax period in which the loss of controlling-person status or the decision to liquidate occurred, in accordance with the procedure provided by Chapter 25 of this Code, subject to the special rules established by this Article. [As amended by Federal Law No. 595-FZ of December 19, 2023.]

[Paragraph added by Federal Law No. 565-FZ of December 28, 2022.]

2. The profit of a controlled foreign company determined in accordance with this Code is treated as the profit of an organization (income of individuals) (referred to in this Chapter respectively as profit and income) received by the taxpayer recognized as the controlling person of that controlled foreign company, and is taken into account in determining the tax base for taxes of taxpayers recognized as controlling persons of that controlled foreign company in accordance with the Chapters of Part Two of this Code, subject to the special rules established by this Article.

3. The profit of a controlled foreign company is taken into account in determining the tax base of a taxpayer that is a controlling person in the proportion corresponding to that person's ownership interest in the controlled foreign company as of the date of the profit-distribution decision adopted in the calendar year following the tax period for the relevant tax applicable to the taxpayer that is a controlling person on which the end date of the financial year falls under the personal law of that controlled foreign company, or, if no such decision is adopted, as of December 31 of the calendar year following that tax period. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

If it is not possible to determine the proportion of the profit of a controlled foreign company in accordance with the first textual paragraph of this paragraph, the profit of that controlled foreign company is taken into account in determining the tax base of the taxpayer that is a controlling person based on the amount of profit to which the taxpayer is entitled (will be entitled) in the event of its distribution among the persons who have beneficial ownership of that profit. That amount of profit is determined as of December 31 of the calendar year following the tax period for the relevant tax applicable to the taxpayer that is a controlling person on which the end date of the financial year of the controlled foreign company falls. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

If the ownership interest of the taxpayer that is a controlling person in the controlled foreign organization differs from the share of profit to which the taxpayer is entitled upon distribution (under the company's personal law, its constituent documents, or an agreement among its shareholders (participants)), the profit of the controlled foreign company is taken into account in determining the tax base of the taxpayer that is a controlling person in the proportion corresponding to the share of profit of the controlled foreign company to which that person is entitled as of the date of the profit-distribution decision adopted in the calendar year following the tax period for the relevant tax applicable to the taxpayer that is a controlling person on which the end date of the financial year falls under the personal law of that controlled foreign company, or, if no such decision is adopted, as of December 31 of the calendar year following that tax period. [Textual paragraph added by Federal Law No. 32-FZ of February 15, 2016.]

4. Where a taxpayer that is a controlling person holds an indirect interest in a controlled foreign company through organizations that are controlling persons of that controlled foreign company and are recognized as tax residents of the Russian Federation, the profit of that controlled foreign company taken into account in determining the tax base of that taxpayer is reduced by the amounts of profit subject to taxation at other controlling persons through whom the indirect interest of that controlling person in the controlled foreign company is realized, in proportion to the share of that controlling person's interest in the organization (or organizations) through which the indirect interest in the controlled foreign company is realized. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

In that case, if the application of the first textual paragraph of this paragraph results in a zero amount of profit of the controlled foreign company to be taken into account in determining the tax base of the taxpayer that is a controlling person, the taxpayer is entitled to omit that result and information about that controlled foreign company from the corporate profit tax return (personal income tax return). [As amended by Federal Laws No. 32-FZ of February 15, 2016, and No. 436-FZ of December 28, 2017.]

5. A taxpayer that is a controlling person confirms the amount of profit (loss) of the controlled foreign company controlled by that person by submitting the following documents:

(1) the financial statements of the controlled foreign company prepared for the financial year in accordance with the personal law of that company, or, if financial statements are unavailable, other documents confirming the profit (loss) of that company for the financial year;

(2) the auditor's report on the financial statements of the controlled foreign company referred to in subparagraph (1) of this paragraph, if under the personal law or the constituent (corporate) documents of that controlled foreign company a statutory audit of those financial statements is required, or if the audit is conducted by the foreign organization voluntarily.

The documents referred to in this paragraph must be submitted regardless of whether there is an obligation to include income in the form of the profit of the controlled foreign company in the tax base of the controlling person for the relevant tax, within the following deadlines:

by taxpayer organizations, together with the corporate profit tax return;

by individual taxpayers, together with the controlled foreign company notice.

[Paragraph as amended by Federal Law No. 368-FZ of November 9, 2020.]

6. Documents (or copies thereof) referred to in paragraph 5 of this Article that are drawn up in a foreign language must be translated into Russian.

If it is not possible to submit the auditor's report on the financial statements simultaneously with the submission of the tax return in accordance with paragraph 5 of this Article, that auditor's report must be submitted no later than one month from the date recorded in the controlled foreign company notice as the date of preparation of the auditor's report on the financial statements.

7. The profit of a controlled foreign company is taken into account in determining the tax base for the tax period for the relevant tax in accordance with paragraph 1 of this Article if the amount of that profit, calculated in accordance with Article 309.1 of this Code, exceeds RUB 10,000,000.

8. If, for the period for which annual financial statements for the financial year are prepared under the personal law of the foreign organization, the foreign organization is unable to distribute its profit (in whole or in part) among its members, unit holders, settlors, or other persons, by reason of an obligation established by the personal law of that organization to direct that profit toward increasing charter capital and/or forming mandatory reserves, where the obligation to form such reserves is provided for by the legislation of the foreign state, that profit is not included in the tax base of the controlling-person taxpayer. [As amended by Federal Law No. 436-FZ of December 28, 2017.]

8.1. The provisions of this Article do not apply to the profit of a controlled foreign company if the controlled foreign company is a foreign structure without legal personality and, at the same time, all of the following conditions are simultaneously satisfied with respect to that structure:

  1. under its personal law, the structure is a form of collective investment;

  2. under its personal law, the profit (income) of the structure is not subject to taxation;

  3. profit distributed (income paid) by the structure in favor of its members, unit holders, and other persons, or its beneficiaries, is included in the tax bases for taxes of taxpayers recognized as controlling persons of that structure, in accordance with the chapters of Part Two of this Code.

For purposes of the exemption from the application of the provisions of this Article with respect to the profit of a controlled foreign company as provided for in this paragraph, the taxpayer that is a controlling person submits to the tax authority at its location documents confirming that the conditions for such exemption are satisfied. Those documents are submitted within the period provided for in paragraph 2 of Article 25.14 of this Code and are subject to translation into Russian to the extent necessary to confirm that the conditions for exemption from the application of the provisions of this Article with respect to the profit of the controlled foreign company under this paragraph are satisfied.

The taxpayer that is a controlling person is not required to submit the documents provided for in this paragraph if those documents were submitted by another taxpayer that is a controlling person of that controlled foreign company and is a Russian organization through which the taxpayer exercising the right provided for by this textual paragraph holds its indirect interest in that controlled foreign company. The taxpayer that is a controlling person may exercise this right on condition that, in the controlled-foreign-company notice submitted in accordance with paragraph 2 of Article 25.14 of this Code, it identifies the organization that submitted the documents provided for in this paragraph.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

9. Unless paragraph 12 of Article 309.1 of this Code provides otherwise, the provisions of this Article also do not apply to the profit of a controlled foreign company whose controlling person is an individual who submitted to the tax authority a notice of transition to payment of personal income tax on fixed profit under the procedure and conditions established by Chapter 23 of this Code, provided that such profit relates to tax periods during which the individual applied the procedure for paying personal income tax on fixed profit established by Article 227.2 of this Code. [Paragraph added by Federal Law No. 368-FZ of November 9, 2020; as amended by Federal Law No. 389-FZ of July 31, 2023.]

Chapter 3.5. Taxpayers Participating in Special Investment Contracts

[Chapter added by Federal Law No. 269-FZ of August 2, 2019.]

Article 25.16. Taxpayers Participating in Special Investment Contracts

1. For purposes of tax legislation, a taxpayer participating in a special investment contract is a person that is a party to a special investment contract concluded under Federal Law No. 488-FZ of December 31, 2014, "On Industrial Policy in the Russian Federation," if the Russian Federation is also a party to that contract. A taxpayer participating in a special investment contract may not be a resident of a special economic zone of any type or a territory of advanced development; a participant in, or a successor to a participant in, a regional investment project; a participant in a free economic zone; a resident of the Free Port of Vladivostok and/or the Arctic Zone of the Russian Federation; a person applying a special tax regime provided for by this Code; and/or a person exercising the right to an exemption from the duties of a corporate profit tax payer under Article 246.3 of this Code. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

A person acquires the status of taxpayer participating in a special investment contract on the date information on the conclusion of the special investment contract is entered in the register of special investment contracts provided for by paragraph 7.3 of part 1 of Article 6 of Federal Law No. 488-FZ of December 31, 2014, "On Industrial Policy in the Russian Federation" (in this Chapter, the "register").

2. For purposes of Russian Federation tax legislation, taxpayers participating in special investment contracts also include persons that are parties to special investment contracts concluded with participation of the Russian Federation under Federal Law No. 488-FZ of December 31, 2014, "On Industrial Policy in the Russian Federation," which are subject to automatic entry by the authorized body in the register, from the moment the investment projects implemented by those taxpayers are included in the list of investment projects whose special investment contracts are subject to automatic entry by the authorized body in the specified register.

3. A person loses the status of taxpayer participating in a special investment contract upon the occurrence of one of the following events:

  1. termination of the special investment contract, from the date of termination of that contract;

  2. rescission of the special investment contract, from the date information on the rescission of the special investment contract is entered in the register.

Chapter 3.6. Special Features of Taxation in the Implementation of Agreements on the Protection and Promotion of Capital Investments

[Chapter added by Federal Law No. 225-FZ of June 28, 2022.]

Article 25.17. Taxpayer Participating in an Agreement on the Protection and Promotion of Capital Investments

1. For purposes of this Code, a taxpayer participating in an agreement on the protection and promotion of capital investments is an organization that concluded such an agreement under the Federal Law "On the Protection and Promotion of Capital Investments in the Russian Federation," if information on the conclusion of the agreement is included in the register of agreements on the protection and promotion of capital investments provided for by Article 5 of that Federal Law.

2. The organization acquires the status of taxpayer participating in an agreement on the protection and promotion of capital investments on the date information on the conclusion of the specified agreement is entered in the register of agreements on the protection and promotion of capital investments.

3. The organization loses the status of taxpayer participating in an agreement on the protection and promotion of capital investments:

  1. on the date on which the agreement on the protection and promotion of capital investments terminates or is deemed to have terminated, in the event of termination of the specified agreement in accordance with the provisions of the Federal Law "On the Protection and Promotion of Capital Investments in the Russian Federation," unless subparagraph 2 of this paragraph provides otherwise;

  2. as of the date on which the status of taxpayer participating in an agreement on the protection and promotion of capital investments was acquired, in the event the specified agreement is rescinded on the grounds provided for by parts 13 and 14 of Article 11 of the Federal Law "On the Protection and Promotion of Capital Investments in the Russian Federation," or is declared invalid in accordance with civil legislation.

4. If an organization loses the status of taxpayer participating in an agreement on the protection and promotion of capital investments on the ground provided for by subparagraph 2 of paragraph 3 of this Article, taxes (advance tax payments) that the organization did not pay in connection with the application of the provisions of paragraph 4.3 of Article 5 of this Code, and also in connection with the organization's application of tax deductions under the procedure established by Article 25.18 of this Code, are subject to recapture and payment to the budget under the prescribed procedure, together with corresponding late-payment interest charged to the taxpayer.

Article 25.18. General Rules for Application of Tax Deductions for Agreements on the Protection and Promotion of Capital Investments by Taxpayers Participating in Such Agreements

1. In the cases and under the procedure provided for by this Article and the relevant chapters of Part Two of this Code, a taxpayer participating in an agreement on the protection and promotion of capital investments, one of the parties to which is the Russian Federation, may reduce taxes (advance tax payments) payable to the budget by tax deductions in the amount of costs actually incurred in respect of which the Federal Law "On the Protection and Promotion of Capital Investments in the Russian Federation" provides for state-support measures (for purposes of this Code, an "SZPK tax deduction").

2. To apply an SZPK tax deduction, the authorized federal executive authority that signs the agreement on the protection and promotion of capital investments on behalf of the Russian Federation submits a notice of the SZPK tax deduction to the federal executive authority responsible for control and supervision in the field of taxes and levies. The notice of the SZPK tax deduction must contain the following information:

  1. the following particulars of the taxpayer participating in the agreement on the protection and promotion of capital investments: the organization's full name, the address of its location, taxpayer identification number, and tax-registration reason code;

  2. a list of the accounting objects whose costs will be reimbursed through the SZPK tax deduction, compiled separately for:

enabling-infrastructure facilities as defined by the Federal Law "On the Protection and Promotion of Capital Investments in the Russian Federation";

related-infrastructure facilities as defined by the Federal Law "On the Protection and Promotion of Capital Investments in the Russian Federation";

credits and loans;

bond loans;

demolition of facilities situated in military-settlement territories, insofar as housing construction is concerned;

  1. the total amount of costs subject to reimbursement, with their allocation among the accounting objects;

  2. the allocation of the amounts of SZPK tax deductions among taxes, indicating the period for applying the SZPK tax deductions. In respect of corporate profit tax, the amounts of SZPK tax deductions must be allocated between corporate profit tax payable to the federal budget and corporate profit tax credited to the budget of a constituent entity of the Russian Federation. In respect of corporate property tax and land tax, the amounts of SZPK tax deductions must be allocated among taxable objects;

  3. the cadastral numbers, or, if absent, other identification numbers assigned in accordance with Russian Federation legislation, of immovable-property objects in respect of which the SZPK tax deduction will be applied, if the SZPK tax deduction is applied against corporate property tax;

  4. the cadastral numbers of land plots in respect of which the SZPK tax deduction will be applied, if the SZPK tax deduction is applied against land tax.

3. Within ten days after receiving the notice of the SZPK tax deduction, the federal executive authority responsible for control and supervision in the field of taxes and levies sends it to the tax authority at the location of the taxpayer participating in the agreement on the protection and promotion of capital investments, or at the place where that taxpayer is registered as a major taxpayer.

4. The Government of the Russian Federation approves the form of the notice of the SZPK tax deduction and the procedure for completing it.

The federal executive authority responsible for control and supervision in the field of taxes and levies approves the format of the notice of the SZPK tax deduction and the procedure for transmitting it electronically over telecommunications channels.

Chapter 4. Representation in Relations Governed by Tax Legislation

Article 26. Right to Representation in Relations Governed by Tax Legislation

1. Unless this Code provides otherwise, a taxpayer may participate in relations governed by tax legislation through a legal or authorized representative.

2. A taxpayer's personal participation in those relations does not deprive the taxpayer of the right to have a representative, and participation by a representative does not deprive the taxpayer of the right to participate personally.

3. A representative's authority must be documented in accordance with this Code and other federal laws.

4. This Chapter also applies to payers of levies, payers of insurance contributions, and tax agents. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

Article 27. Legal Representative of a Taxpayer

1. Unless this paragraph provides otherwise, the legal representatives of a taxpayer that is an organization are persons authorized to represent it by law or by its constituent documents. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The legal representatives of a taxpayer that is a foreign organization are persons authorized to represent it by documents confirming their right of representation under the law of the foreign state in which the organization is registered. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

2. The legal representatives of an individual taxpayer are persons acting as the individual's representatives under Russian civil legislation.

Article 28. Acts and Omissions of an Organization's Legal Representatives

Acts and omissions of an organization's legal representatives in connection with the organization's participation in relations governed by tax legislation are treated as acts and omissions of the organization.

Article 29. Authorized Representative of a Taxpayer

1. An authorized representative of a taxpayer is an individual or legal entity authorized by the taxpayer, or by a representative with the taxpayer's consent, to represent the taxpayer's interests in relations with tax authorities, customs authorities, and other participants in relations governed by tax legislation. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 213-FZ of July 24, 2009, and No. 389-FZ of July 31, 2023.]

2. Officials of tax authorities, customs authorities, and internal-affairs bodies, judges, investigators, and prosecutors may not act as authorized representatives of a taxpayer. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 86-FZ of June 30, 2003, and No. 213-FZ of July 24, 2009.]

3. Unless this Code provides otherwise, an authorized representative of a taxpayer that is an organization exercises authority under a written power of attorney issued as prescribed by Russian law, or under a power of attorney in the form of an electronic document signed with the taxpayer organization's enhanced qualified electronic signature. [As amended by Federal Laws No. 321-FZ of November 16, 2011, and No. 389-FZ of July 31, 2023.]

Unless the third paragraph provides otherwise, an authorized representative of an individual entrepreneur or other individual exercises authority under a notarized power of attorney, a power of attorney treated as notarized under civil legislation, or a power of attorney in the form of an electronic document signed with the principal's electronic signature. [As amended by Federal Laws No. 374-FZ of November 23, 2020, and No. 389-FZ of July 31, 2023.]

An authorized representative referred to in Article 23(5.1) exercises authority under a power of attorney in the form of an electronic document signed with the principal's enhanced qualified electronic signature. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

Unless the third paragraph provides otherwise, documents confirming an authorized representative's authority must be submitted to the tax authority personally or through a representative, or sent electronically as electronic documents or electronic images of paper documents created by scanning while preserving their particulars, signed with the principal's enhanced qualified electronic signature. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

The federal executive authority responsible for control and supervision in the field of taxes and levies approves the formats of an electronic document confirming authority and an application to revoke an electronic power of attorney, and the procedure for sending them to the tax authority over telecommunications channels. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

4. By operation of law, the responsible member of a consolidated group of taxpayers is the authorized representative of all group members. Irrespective of the group agreement, it may represent the members in:

  1. relations concerning tax-authority registration of the group agreement, amendments to it, a decision extending its term, and its termination;

  2. relations concerning compulsory recovery from a group member of organizational-profit-tax arrears relating to the group;

  3. relations concerning an organization's liability for tax offenses committed in connection with participation in the group;

  4. other cases in which, by their nature, a tax authority's acts or omissions directly affect the rights of an organization that is a group member.

[Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

5. When the group agreement expires, is rescinded early, or otherwise terminates, the person that was the responsible member retains the authority in paragraph 4. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

6. The responsible member may delegate to third parties, under a power of attorney issued under Russian civil legislation, its authority under this Code to represent group members. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

Section III. Tax Authorities; Customs Authorities; Financial Authorities; Internal-Affairs Bodies; Investigative Bodies; Liability of Those Bodies and Their Officials

[Heading as revised by Federal Laws No. 154-FZ of July 9, 1999, No. 86-FZ of June 30, 2003, No. 58-FZ of June 29, 2004, and No. 404-FZ of December 28, 2010.]

Chapter 5. Tax Authorities; Customs Authorities; Financial Authorities; Liability of Those Bodies and Their Officials

[Heading as revised by Federal Laws No. 154-FZ of July 9, 1999, and No. 58-FZ of June 29, 2004.]

Article 30. Tax Authorities in the Russian Federation

1. The tax authorities constitute a unified centralized system for supervising compliance with tax legislation; correct calculation and full and timely payment or remittance to the Russian budget system of taxes, levies, and insurance contributions; and, where Russian law so provides, correct calculation and full and timely payment or remittance of other mandatory payments. The system comprises the federal executive authority responsible for control and supervision in the field of taxes, levies, and insurance contributions and its territorial bodies. [As amended by Federal Laws No. 58-FZ of June 29, 2004, No. 95-FZ of July 29, 2004, No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

2. [Repealed by Federal Law No. 58-FZ of June 29, 2004.]

3. Tax authorities act within their competence and in accordance with Russian law. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 58-FZ of June 29, 2004.]

4. Tax authorities perform their functions and interact with federal executive authorities, executive authorities of constituent entities of the Russian Federation, local self-government bodies, public authorities of the Sirius Federal Territory, state extra-budgetary funds, and multifunctional centers for state and municipal services by exercising powers under this Code and other Russian regulatory legal acts. [As amended by Federal Laws No. 58-FZ of June 29, 2004, No. 325-FZ of September 29, 2019, and No. 199-FZ of June 11, 2021.]

Article 31. Rights of Tax Authorities

1. Tax authorities may:

  1. require a taxpayer, payer of a levy, or tax agent, in accordance with tax legislation, to produce documents in the forms and/or electronic formats prescribed by public authorities and local self-government bodies that form the basis for calculating and paying, withholding, and remitting taxes and levies, and documents confirming correct calculation and timely payment, withholding, and remittance; [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 97-FZ of June 29, 2012.]

  2. conduct tax audits under the procedure established by this Code;

2.1) supervise banks' performance of duties established by this Code. The procedure is approved by the federal executive authority responsible for control and supervision in the field of taxes and levies in coordination with the Central Bank of the Russian Federation; [Subparagraph added by Federal Law No. 52-FZ of April 2, 2014.]

  1. during tax audits and additional tax-control measures in the consideration of audit materials, seize documents from a taxpayer, payer of a levy, or tax agent where there are sufficient grounds to believe the documents will be destroyed, concealed, altered, or replaced; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

  2. summon taxpayers, payers of levies, or tax agents to the tax authority by notice to provide explanations concerning their payment, withholding, and remittance of taxes and levies, a tax audit, or other matters connected with performance of tax-legislation duties; [As amended by Federal Law No. 425-FZ of November 28, 2025.]

  3. suspend transactions on bank accounts of a taxpayer, payer of a levy, or tax agent and seize that person's property under this Code;

  4. under Article 92, inspect any production, storage, retail, or other premises and territories used by a taxpayer to derive income or connected with maintenance of taxable objects, wherever situated, and inventory the taxpayer's property. The Ministry of Finance of the Russian Federation approves the procedure for inventorying a taxpayer's property during a tax audit;

  5. determine taxes payable to the Russian budget system by calculation from available information on the taxpayer and data on comparable taxpayers if the taxpayer refuses tax-authority officials access to inspect premises and territories used to derive income or connected with taxable objects; fails for more than two months to provide documents necessary to calculate tax; has no accounting for income, expenses, or taxable objects; keeps accounts in breach of the prescribed procedure so that tax cannot be calculated; or, being a foreign organization not operating in Russia through a permanent establishment, fails to file an organizational-property-tax return; [As amended by Federal Law No. 347-FZ of November 4, 2014.]

  6. require taxpayers, payers of levies, tax agents, and their representatives to remedy identified violations of tax legislation and supervise compliance with those requirements;

  7. recover outstanding liabilities in the cases and under the procedure established by this Code; [As amended by Federal Laws No. 318-FZ of December 17, 2009, and No. 263-FZ of July 14, 2022.]

  8. require banks to produce documents confirming debit from taxpayer, payer-of-levy, and tax-agent accounts and bank correspondent accounts of money transferred in performance of duties to pay taxes, levies, and insurance contributions, including as a unified tax payment, and remittance of that money to the Russian budget system; [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  9. engage specialists, experts, and interpreters for tax-control purposes;

  10. summon as witnesses persons who may know circumstances relevant to tax control;

  11. apply for revocation or suspension of licenses issued to legal entities and individuals to conduct particular activities;

  12. bring claims or applications before courts of general jurisdiction, the Supreme Court of the Russian Federation, or arbitration courts: [As amended by Federal Law No. 198-FZ of June 28, 2014.]

  1. in the case in Article 59(1.1), reinstate outstanding liabilities previously recognized as uncollectible. [Subparagraph added by Federal Law No. 244-FZ of July 3, 2016.] [As amended by Federal Law No. 263-FZ of July 14, 2022.]

2. Tax authorities also exercise other rights provided for by this Code.

2.1. Tax authorities also exercise, in relation to payers of insurance contributions, the rights this Code provides in relation to taxpayers. [Paragraph added by Federal Law No. 243-FZ of July 3, 2016.]

3. A higher tax authority may revoke or amend a decision of a lower tax authority if the decision does not comply with tax legislation.

4. Unless this Code assigns approval to another federal executive authority, the federal executive authority responsible for control and supervision in the field of taxes and levies approves the forms and formats of documents provided for by this Code and used by tax authorities in exercising their powers, documents required for electronic document flow in tax relations, instructions for completing the forms, and procedures for sending and receiving them on paper or electronically over telecommunications channels, through the taxpayer's personal account, or through an organization's information systems to which the tax authority has access. [As amended by Federal Laws No. 347-FZ of November 4, 2014, and No. 470-FZ of December 29, 2020.]

Unless this Code expressly provides the method of delivery, a tax authority may deliver such documents directly against receipt to the addressee or its representative; through a multifunctional center for state and municipal services; by registered mail; electronically over telecommunications channels through an electronic-document-flow operator; through the taxpayer's personal account; through an organization's information systems to which the tax authority has access; or, as provided by this Code, through the personal account on the Unified Portal of State and Municipal Services. A person required to file tax returns or calculations electronically receives the documents electronically over telecommunications channels through an electronic-document-flow operator, through the taxpayer's personal account, or through such information systems. [As amended by Federal Laws No. 347-FZ of November 4, 2014, No. 113-FZ of May 2, 2015, No. 325-FZ of September 29, 2019, No. 470-FZ of December 29, 2020, and No. 125-FZ of April 14, 2023.]

A document sent by registered mail is deemed received on the sixth day after it was sent.

A document sent through the taxpayer's personal account is deemed received on the day following the day it was posted there. [Paragraph added by Federal Law No. 113-FZ of May 2, 2015.]

An electronic document signed with an automatically generated electronic signature of the tax authority is equivalent to a paper document bearing the handwritten signature of a tax-authority official. [Paragraph added by Federal Law No. 347-FZ of November 4, 2014.]

A document sent through a multifunctional center for state and municipal services is deemed received on the day following the day the center receives it, unless this Code provides otherwise. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

An electronic document sent through the personal account on the Unified Portal of State and Municipal Services is deemed received on the day following the day the tax authority sends it. [Paragraph added by Federal Law No. 125-FZ of April 14, 2023.]

If the tax authority sends a taxpayer referred to in the first paragraph of Article 23(5.1) an electronic document over telecommunications channels through an electronic-document-flow operator, it is deemed received on the sixth day after the date of sending stated in the confirmation of dispatch. The operator sends that confirmation to the tax authority no later than the day following the day the document is sent to the taxpayer. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

Documents and information that contain no tax secret and are used by tax authorities in exercising their powers are delivered electronically through the personal account on the Unified Portal of State and Municipal Services to an individual taxpayer registered in the Unified Identification and Authentication System if this Code provides that delivery method or the documents or information are included in the list approved under the first paragraph of paragraph 9. [Paragraph added by Federal Law No. 287-FZ of July 31, 2025.]

Documents and information described in the preceding paragraph that are sent through the portal to such an individual taxpayer are not also sent on paper by post unless Article 11.2(2) provides otherwise. [Paragraph added by Federal Law No. 287-FZ of July 31, 2025.]

[Paragraph added by Federal Law No. 268-FZ of December 30, 2006.] [As amended by Federal Law No. 248-FZ of July 23, 2013.]

5. When documents used by tax authorities in exercising their powers in relations governed by tax legislation are sent by post, the tax authority sends them:

The federal executive authority responsible for control and supervision in the field of taxes and levies approves the application form for providing the tax authority with a postal address for documents used in exercising its powers. [As amended by Federal Law No. 244-FZ of July 3, 2016.]

[Paragraph added by Federal Law No. 134-FZ of June 28, 2013.]

6. The tax authority delivers documents used in exercising its powers electronically through the taxpayer's personal account to a foreign person registered under Article 83(4.6) or (4.10). [As amended by Federal Laws No. 100-FZ of May 29, 2024, and No. 425-FZ of November 28, 2025.]

Until a foreign person subject to registration under Article 83(4.6) or (4.10) is given access to the taxpayer's personal account under the second paragraph of Article 11.2(3), the tax authority delivers those documents to any email address of the foreign person known to it. The document is deemed received on the day following the day it is sent to that email address. [As amended by Federal Laws No. 100-FZ of May 29, 2024, and No. 425-FZ of November 28, 2025.]

[Paragraph added by Federal Law No. 244-FZ of July 3, 2016.]

7. With the recipient's written consent, tax authorities may inform taxpayers, payers of levies, payers of insurance contributions, and tax agents of outstanding liabilities by SMS, email, and/or another method not contrary to Russian law, no more than once per quarter. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.] [As amended by Federal Law No. 263-FZ of July 14, 2022.]

8. Tax authorities and multifunctional centers for state and municipal services may interact through the unified interagency electronic-interaction system.

Unless this paragraph provides otherwise, no later than the day after receiving documents or information for a tax authority, the multifunctional center sends them to the tax authority as electronic documents.

The federal executive authority responsible for control and supervision in the field of taxes and levies approves the procedure for electronic interaction and the requirements for generating electronic documents used in that interaction.

An agreement between the interacting parties determines the procedure for sending documents or information received by multifunctional centers to tax authorities on paper and for tax authorities to return paper documents through the centers after consideration.

If an individual submits documents or information other than tax returns through a multifunctional center and requests in writing that the tax authority's resulting document be collected through the center, the tax authority must send that document to the center for paper delivery to the individual no later than two days after it is prepared.

A tax authority may deliver a paper document containing an individual's tax-secret information through a multifunctional center only with the individual's written consent, which may be expressed in the document or information submitted through the center.

[Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

9. The federal executive authority responsible for control and supervision in the field of taxes and levies, in coordination with the federal executive authority responsible for developing and implementing state policy and regulation in information technology, approves: the list of documents and information tax authorities send electronically to individual taxpayers through the personal account on the Unified Portal of State and Municipal Services; the list of documents and information those taxpayers may submit electronically to tax authorities using the portal; and the procedure for sending them electronically through that personal account. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

A tax authority may send a taxpayer's tax-secret information electronically through that portal only with the taxpayer's consent expressed in a notice requesting receipt of documents through the portal.

[Paragraph added by Federal Law No. 125-FZ of April 14, 2023.] [As amended by Federal Law No. 287-FZ of July 31, 2025.]

[Article as revised by Federal Law No. 137-FZ of July 27, 2006.]

Article 32. Duties of Tax Authorities

1. Tax authorities must:

  1. comply with tax legislation;

  2. supervise compliance with tax legislation and regulatory legal acts adopted under it;

  3. maintain prescribed registration records of organizations and individuals;

  4. provide taxpayers, payers of levies, and tax agents, free of charge and including in writing, with information on taxes and levies in force, tax legislation and regulatory legal acts adopted under it, the procedure for calculating and paying taxes and levies, the rights and duties of taxpayers, payers of levies, and tax agents, and the powers of tax authorities and their officials; provide tax-return and calculation forms; and explain how to complete them;

4.1) when receiving documents sent to the tax authority through the taxpayer's personal account, electronically provide the taxpayers referred to in Article 11.2(2) and (3) with a receipt confirmation; [Subparagraph added by Federal Law No. 347-FZ of November 4, 2014.] [As amended by Federal Law No. 244-FZ of July 3, 2016.]

  1. follow written guidance of the Ministry of Finance of the Russian Federation on application of Russian tax legislation;

  2. inform taxpayers, payers of levies, and tax agents of the particulars of the Federal Treasury account, changes to those particulars, and other information required to complete payment orders for taxes and levies not paid as a unified tax payment; [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  3. under this Code, refund to a taxpayer, payer of a levy, or tax agent money not exceeding the positive balance of that person's unified tax account, or offset it toward another person's duty to pay taxes, levies, insurance contributions, late-payment interest, penalties, and/or interest; toward a future duty to pay a specified tax, levy, or insurance contribution; or toward performance of tax-authority decisions referred to in Article 11.3(5)(10) and (11) and (7)(3); [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  4. observe and safeguard tax secrecy;

  5. send the taxpayer, payer of a levy, or tax agent copies of the tax-audit report and tax-authority decision and, where this Code provides, a tax payment notice and/or demand for payment of an outstanding liability; [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  6. on a request submitted electronically over telecommunications channels or through the taxpayer's personal account, or on paper, provide the taxpayer, payer of a levy, or tax agent, as of the certificate date and under the procedure established by the federal executive authority responsible for control and supervision in the field of taxes and levies, with: a certificate showing a positive, negative, or zero balance of the person's unified tax account; a certificate allocating amounts transferred as a unified tax payment; and a certificate, based on tax-authority data, of performance of duties to pay taxes, levies, late-payment interest, penalties, and interest. The certificates are provided electronically over telecommunications channels or through the taxpayer's personal account, or on paper.

The first two certificates are provided to the person referred to in Article 11.3(4), or its representative, within five days after the tax authority receives the corresponding request. The certificate of performance is provided within ten days.

A certificate showing a negative balance must contain detailed information available to the tax authority on the duties of the person referred to in Article 11.3(4) to pay taxes, advance tax payments, levies, insurance contributions, late-payment interest, penalties, and interest.

The certificate allocating amounts transferred as a unified tax payment covers no more than the three years preceding receipt of the request and must show all money received and recognized as a unified tax payment and all other amounts so recognized, together with their allocation as determined on the certificate date;

[Subparagraph as revised by Federal Law No. 263-FZ of July 14, 2022.]

10.1) [Subparagraph added by Federal Law No. 321-FZ of November 16, 2011.] [Repealed by Federal Law No. 263-FZ of July 14, 2022.]

  1. [Repealed by Federal Law No. 263-FZ of July 14, 2022.]

  2. on application by a taxpayer, payer of a levy, or tax agent, issue copies of decisions adopted by the tax authority concerning that person;

  3. on application by the responsible member of a consolidated group of taxpayers, issue copies of decisions adopted by the tax authority concerning the group; [Subparagraph added by Federal Law No. 321-FZ of November 16, 2011.]

  4. provide users with extracts from the Unified State Register of Taxpayers; [Subparagraph added by Federal Law No. 248-FZ of July 23, 2013.]

  5. electronically provide territorial bodies of the Pension and Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund, under a procedure determined by an agreement between the interacting parties and no later than three days after the relevant information is entered in the Unified State Register of Taxpayers, with information on: authorization or withdrawal of authorization of separate subdivisions, including branches and representative offices, of Russian organizations established in Russia to accrue payments and other remuneration to individuals; changes in the location of separate subdivisions other than branches and representative offices; termination of an organization's activity through, or closure of, such subdivisions; tax registration or deregistration of foreign organizations operating in Russia and international organizations as payers of insurance contributions; and registration or deregistration of individuals as advocates, notaries in private practice, insolvency administrators, private-practice appraisers, patent attorneys, mediators, and other individual payers of insurance contributions; [Subparagraph added by Federal Law No. 243-FZ of July 3, 2016.] [As amended by Federal Laws No. 401-FZ of November 30, 2016, and No. 239-FZ of July 14, 2022.]

  6. on a taxpayer's application, provide the taxpayer or its representative with an electronic or paper document confirming Russian tax-resident status under the procedure and in the form and format approved by the federal executive authority responsible for control and supervision in the field of taxes and levies; [Subparagraph added by Federal Law No. 401-FZ of November 30, 2016.]

  7. electronically provide territorial bodies of the Pension and Social Insurance Fund of the Russian Federation, under a procedure determined by an agreement between the interacting parties and no later than three days after the relevant information is entered in the Unified State Register of Taxpayers, with information on tax registration or deregistration of individuals, including individual entrepreneurs, as professional-income-tax taxpayers under Federal Law No. 422-FZ of November 27, 2018, “On the Experiment Establishing the Special Tax Regime ‘Professional Income Tax.’” [Subparagraph added by Federal Law No. 325-FZ of September 29, 2019.] [As amended by Federal Laws No. 5-FZ of January 28, 2020, and No. 239-FZ of July 14, 2022.]

2. Tax authorities also have other duties provided for by this Code and other federal laws.

2.1. Tax authorities also have, in relation to payers of insurance contributions, the duties this Code and other federal laws provide in relation to taxpayers. [Paragraph added by Federal Law No. 243-FZ of July 3, 2016.]

3. If, within 75 days after a decision imposing liability for a tax offense enters into force, money transferred and recognized as a unified tax payment is insufficient for a taxpayer, payer of a levy, tax agent, or payer of insurance contributions to fully perform under Article 45 the duty to pay arrears stated in the decision, and the amount of the unperformed duty, together with the corresponding late-payment interest and penalties, gives grounds to suspect a tax-legislation violation bearing elements of a crime, the tax authority must, within ten days after discovering those circumstances, send the materials to the investigative bodies authorized to conduct preliminary investigations in criminal cases under Articles 198 through 199.2 of the Criminal Code of the Russian Federation for a decision on commencing criminal proceedings. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Article as revised by Federal Law No. 137-FZ of July 27, 2006.]

Article 33. Duties of Tax-Authority Officials

Tax-authority officials must:

  1. act in strict accordance with this Code and other federal laws;

  2. exercise the rights and perform the duties of tax authorities within their competence;

  3. treat taxpayers, their representatives, and other participants in relations governed by tax legislation correctly and attentively and refrain from degrading their honor and dignity. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

Article 34. Powers of Customs Authorities and Duties of Their Officials in the Field of Taxes and Levies

1. Customs authorities exercise the rights and perform the duties of tax authorities in collecting taxes when goods cross the customs border of the Customs Union, in accordance with the customs legislation of the Customs Union, Russian customs legislation, this Code, other federal tax laws, and other federal laws. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 95-FZ of July 29, 2004, and No. 306-FZ of November 27, 2010.]

2. Customs-authority officials perform the duties in Article 33 and other duties under the customs legislation of the Customs Union and Russian customs legislation. [As amended by Federal Law No. 306-FZ of November 27, 2010.]

3. [Repealed by Federal Law No. 95-FZ of July 29, 2004.]

Article 34.1.

[Article added by Federal Law No. 154-FZ of July 9, 1999.] [Repealed by Federal Law No. 58-FZ of June 29, 2004.]

Article 34.2. Powers of Financial Authorities in the Field of Taxes, Levies, and Insurance Contributions

[Heading as revised by Federal Law No. 243-FZ of July 3, 2016.]

1. The Ministry of Finance of the Russian Federation provides tax authorities, taxpayers, the responsible member of a consolidated group of taxpayers, payers of levies, payers of insurance contributions, and tax agents with written guidance on application of Russian tax legislation. [As amended by Federal Laws No. 137-FZ of July 27, 2006, No. 229-FZ of July 27, 2010, No. 227-FZ of July 18, 2011, No. 321-FZ of November 16, 2011, and No. 243-FZ of July 3, 2016.]

2. The financial authorities of constituent entities of the Russian Federation, municipal formations, and the Sirius Federal Territory provide tax authorities, taxpayers, payers of levies, and tax agents with written guidance on application, respectively, of constituent-entity tax legislation, municipal regulatory legal acts on local taxes and levies, and regulatory legal acts of the representative body of the Sirius Federal Territory on local taxes and levies. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

3. Within their competence, the Ministry of Finance of the Russian Federation and the financial authorities of constituent entities, municipal formations, and the Sirius Federal Territory provide written guidance within two months after receiving a request. The head or deputy head of the relevant financial authority may extend that period by no more than one month. [Paragraph added by Federal Law No. 137-FZ of July 27, 2006.] [As amended by Federal Law No. 199-FZ of June 11, 2021.]

4. Written guidance may be sent as an electronic document to the email address stated in the request. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Article added by Federal Law No. 58-FZ of June 29, 2004.]

Article 35. Liability of Tax Authorities, Customs Authorities, and Their Officials

[Heading as revised by Federal Laws No. 154-FZ of July 9, 1999, and No. 58-FZ of June 29, 2004.]

1. Tax and customs authorities are liable for loss caused to taxpayers, payers of levies, payers of insurance contributions, and tax agents by the authorities' unlawful acts, decisions, or omissions or by unlawful acts, decisions, or omissions of their officials and other employees in performing official duties. [As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

Such loss is compensated from the federal budget under the procedure provided for by this Code and other federal laws. [As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

2. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999.] [Repealed by Federal Law No. 58-FZ of June 29, 2004.]

3. Officials and other employees of the bodies referred to in paragraph 1 are liable under Russian law for unlawful acts or omissions. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 58-FZ of June 29, 2004.]

Chapter 6. Internal-Affairs Bodies; Investigative Bodies

[Heading as revised by Federal Laws No. 86-FZ of June 30, 2003, and No. 404-FZ of December 28, 2010.]

Article 36. Powers of Internal-Affairs Bodies and Investigative Bodies

[Heading as revised by Federal Law No. 404-FZ of December 28, 2010.]

1. At the request of tax authorities, internal-affairs bodies participate with them in field tax audits conducted by the tax authorities.

2. If internal-affairs bodies or investigative bodies identify circumstances requiring action that this Code assigns to tax authorities, they must send the materials to the relevant tax authority for decision within ten days after identifying the circumstances. [As amended by Federal Law No. 404-FZ of December 28, 2010.]

[Article as revised by Federal Law No. 86-FZ of June 30, 2003.]

Article 37. Liability of Internal-Affairs Bodies, Investigative Bodies, and Their Officials

[Heading as revised by Federal Laws No. 86-FZ of June 30, 2003, and No. 404-FZ of December 28, 2010.]

1. Internal-affairs bodies and investigative bodies are liable for loss caused to taxpayers, payers of levies, payers of insurance contributions, and tax agents by the bodies' unlawful acts, decisions, or omissions or by unlawful acts, decisions, or omissions of their officials and other employees in performing official duties. [As amended by Federal Laws No. 86-FZ of June 30, 2003, No. 137-FZ of July 27, 2006, No. 404-FZ of December 28, 2010, and No. 243-FZ of July 3, 2016.]

Loss caused in the course of measures under Article 36(1) is compensated from the federal budget under the procedure provided for by this Code and other federal laws. [As amended by Federal Laws No. 86-FZ of June 30, 2003, No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

2. Officials and other employees of internal-affairs and investigative bodies are liable under Russian law for unlawful acts or omissions. [As amended by Federal Laws No. 86-FZ of June 30, 2003, and No. 404-FZ of December 28, 2010.]

Section IV. General Rules for Performance of Duties to Pay Taxes, Levies, and Insurance Contributions

[Heading as revised by Federal Law No. 243-FZ of July 3, 2016.]

Chapter 7. Taxable Objects

Article 38. Taxable Object

1. A taxable object is a sale of goods, work, or services; property; profit; income; expense; or another circumstance having a value, quantitative, or physical characteristic with which tax legislation associates the arising of a taxpayer's duty to pay tax. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

Each tax has its own taxable object, determined under Part Two with due regard to this Article.

2. [Repealed by Federal Law No. 425-FZ of November 28, 2025.]

3. For purposes of this Code, goods are any property sold or intended for sale. For purposes of regulating relations involving customs payments, goods also include other property as defined by the customs legislation of the Customs Union and Russian customs legislation. [As amended by Federal Law No. 306-FZ of November 27, 2010.]

4. For tax purposes, work is activity whose results have material form and can be supplied to meet the needs of an organization and/or individuals.

5. For tax purposes, a service is activity whose results have no material form and are supplied and consumed in the course of the activity.

6. For purposes of this Code, goods, work, or services are identical if they have the same essential characteristics. Insignificant differences in the appearance of goods may be disregarded.

In determining whether goods are identical, their physical characteristics, quality, functional purpose, country of origin, manufacturer, the manufacturer's market reputation, and the trademark used are taken into account.

In determining whether work or services are identical, the characteristics and market reputation of the contractor or service provider and the trademark used are taken into account.

[Paragraph added by Federal Law No. 227-FZ of July 18, 2011.]

7. For purposes of this Code, goods are homogeneous if, although not identical, they have similar characteristics and consist of similar components that enable them to perform the same functions and/or be commercially interchangeable. Their quality, market reputation, trademark, and country of origin are taken into account.

Work or services are homogeneous if, although not identical, they have similar characteristics that make them commercially and/or functionally interchangeable. Their quality, trademark, market reputation, type, volume, uniqueness, and commercial interchangeability are taken into account.

[Paragraph added by Federal Law No. 227-FZ of July 18, 2011.]

Article 39. Sale of Goods, Work, or Services

1. A sale of goods, work, or services by an organization or individual entrepreneur means, respectively, a transfer for consideration, including an exchange of goods, work, or services, of title to goods or of the results of work performed by one person for another, or the provision of services by one person to another for consideration; and, where this Code provides, such a transfer or provision without consideration. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

2. The place and time of an actual sale of goods, work, or services are determined under Part Two.

3. The following are not treated as a sale of goods, work, or services:

  1. transactions involving circulation of Russian or foreign currency, other than for numismatic purposes;

  2. a transfer of fixed assets, intangible assets, and/or other property of an organization to its successor or successors upon reorganization;

  3. a transfer of fixed assets, intangible assets, and/or other property to nonprofit organizations for their principal charter activity unrelated to business activity; [Subparagraph added by Federal Law No. 154-FZ of July 9, 1999.]

  4. a transfer of property of an investment nature, including contributions to the charter or pooled capital of business companies or partnerships, contributions under a simple-partnership or joint-activity agreement or an investment-partnership agreement, and unit contributions to cooperative unit funds; [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 336-FZ of November 28, 2011.]

4.1) a transfer of property and/or property rights under a concession agreement, public-private partnership agreement, or municipal-private partnership agreement in accordance with Russian law; [Subparagraph added by Federal Law No. 108-FZ of June 30, 2008.] [As amended by Federal Law No. 493-FZ of December 25, 2018.]

  1. a transfer, within the amount of the original contribution, of property to a member of a business company or partnership, or its successor or heir, upon withdrawal from the company or partnership or upon distribution of the property of a company or partnership in liquidation among its members; [As amended by Federal Law No. 154-FZ of July 9, 1999.]

  2. a transfer, within the amount of the original contribution, of property to a party to a simple-partnership or joint-activity agreement or an investment-partnership agreement, or to its successor, when its share is separated from jointly owned property of the parties or that property is divided; [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 336-FZ of November 28, 2011.]

  3. a transfer of residential premises to individuals during privatization of state or municipal housing stock; [As amended by Federal Law No. 154-FZ of July 9, 1999.]

  4. confiscation of property, inheritance, and transfer into another person's ownership under the Civil Code of the Russian Federation of ownerless or abandoned things, ownerless animals, finds, or treasure; [As amended by Federal Law No. 154-FZ of July 9, 1999.]

8.1) a transfer of property to members of a business company or partnership when distributing property and property rights of an organization in liquidation that is a foreign organizer of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi or a marketing partner of the International Olympic Committee under Article 3.1 of Federal Law No. 310-FZ of December 1, 2007, “On the Organization and Holding of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi, Development of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation.” This applies if the organization is formed and liquidated as a foreign organizer or marketing partner under Article 3.1 of that Federal Law during the Games organization period established by Article 2(1) of that Federal Law; [Subparagraph added by Federal Law No. 242-FZ of July 30, 2010.]

8.2) a transfer of property by its nominal owner to its beneficial owner if the property and nominal owner are stated in a special declaration submitted under the Federal Law “On Voluntary Declaration by Individuals of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation”; [Subparagraph added by Federal Law No. 150-FZ of June 8, 2015.]

  1. other transactions in cases provided for by this Code. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

Article 40. Principles for Determining the Price of Goods, Work, or Services for Tax Purposes

1. Unless this Article provides otherwise, the price stated by the parties to a transaction is used for tax purposes. Until proven otherwise, it is presumed to correspond to the level of market prices.

2. In supervising the completeness of tax calculation, tax authorities may review the correct application of transaction prices only: [As amended by Federal Law No. 154-FZ of July 9, 1999.]

  1. between related parties;

  2. in barter transactions;

  3. in foreign-trade transactions; [Subparagraph added by Federal Law No. 154-FZ of July 9, 1999.]

  4. where the price deviates upward or downward by more than 20 percent from prices the taxpayer applied to identical or homogeneous goods, work, or services within a short period. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

3. In a case specified in paragraph 2, if the transaction price deviates upward or downward by more than 20 percent from the market price of identical or homogeneous goods, work, or services, the tax authority may issue a reasoned decision additionally assessing tax as if the transaction results had been valued at market prices for the relevant goods, work, or services. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

The market price is determined with due regard to paragraphs 4 through 11. Price premiums and discounts customary in transactions between unrelated parties are taken into account, including discounts caused by:

[Paragraph as revised by Federal Law No. 154-FZ of July 9, 1999.]

4. The market price of goods, work, or services is the price formed by interaction of supply and demand in the market for identical, or in their absence homogeneous, goods, work, or services under comparable economic and commercial conditions.

5. The market for goods, work, or services is their sphere of circulation, determined by whether a buyer or seller can actually acquire or sell them without significant additional cost in the nearest territory of or outside the Russian Federation. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

6. Goods are identical if they have the same essential characteristics. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

Their physical characteristics, quality, market reputation, country of origin, and manufacturer are taken into account; insignificant differences in appearance may be disregarded. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

7. Goods are homogeneous if, although not identical, they have similar characteristics and consist of similar components that enable them to perform the same functions and/or be commercially interchangeable. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

Their quality, trademark, market reputation, and country of origin are taken into account.

[Paragraph excluded by Federal Law No. 154-FZ of July 9, 1999.]

8. Transactions between unrelated parties are taken into account in determining market prices. A transaction between related parties may be taken into account only if their relationship did not affect its results. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

9. Market prices are determined using information on transactions in identical or homogeneous goods, work, or services concluded under comparable conditions at the time of the relevant sale. Relevant conditions include the quantity or volume supplied, such as shipment size; performance periods; payment terms customarily applied to transactions of that type; and other reasonable conditions that may affect prices.

Conditions in the market for identical, or in their absence homogeneous, goods, work, or services are comparable if their differences either do not materially affect price or can be accounted for by adjustments.

[Paragraph as revised by Federal Law No. 154-FZ of July 9, 1999.]

[Paragraph 10 excluded by Federal Law No. 154-FZ of July 9, 1999.]

10. If there are no transactions in identical or homogeneous goods, work, or services in the relevant market, those items are not offered in that market, or corresponding prices cannot be determined because information sources are absent or unavailable, the resale-price method is used. Under that method, the market price of goods, work, or services sold by the seller is the price at which the buyer subsequently resells them, less the buyer's customary resale and market-promotion costs, excluding the buyer's acquisition price, and its profit customary for that line of activity.

If the resale-price method cannot be used, including because no subsequent resale-price information is available, the cost-plus method is used. Under that method, the market price is the seller's costs plus profit customary for that line of activity. Customary direct and indirect production or acquisition and sale costs, transportation, storage, insurance, and comparable costs are taken into account.

[Paragraph as revised by Federal Law No. 154-FZ of July 9, 1999.]

11. Official sources of information on market prices of goods, work, or services and exchange quotations are used in determining and recognizing a market price. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

12. In considering a case, a court may take into account any circumstances relevant to determining transaction results and is not limited to those listed in paragraphs 4 through 11. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

13. If goods, work, or services are sold at state-regulated prices or tariffs established under Russian law, those prices or tariffs are used for tax purposes. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999.]

14. Paragraphs 3 and 10 apply to market prices of derivative financial instruments and securities subject to the special rules in Chapter 23, “Individual Income Tax,” and Chapter 25, “Organizational Profit Tax.” [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 281-FZ of November 25, 2009.]

Article 41. Principles for Determining Income

1. Under this Code, income is an economic benefit in cash or in kind that is taken into account where and to the extent it can be measured, and is determined under the Chapters “Individual Income Tax” and “Organizational Profit Tax.” [As amended by Federal Laws No. 118-FZ of August 5, 2000, No. 137-FZ of July 27, 2006, and No. 150-FZ of June 8, 2015.]

2. For purposes of this Code, receipt of property by its beneficial owner from its nominal owner is not income or an economic benefit if the property and nominal owner are stated in a special declaration submitted under the Federal Law “On Voluntary Declaration by Individuals of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation.” [Paragraph added by Federal Law No. 150-FZ of June 8, 2015.]

Article 42. Income from Sources in and Outside the Russian Federation

1. A taxpayer's income may be classified as Russian-source or foreign-source income under the Chapters “Organizational Profit Tax” and “Individual Income Tax.” [As amended by Federal Law No. 58-FZ of June 29, 2004.]

2. If this Code does not permit an unambiguous classification, the federal executive authority responsible for control and supervision in the field of taxes and levies determines the source. Under the same procedure, it determines the portion attributable to Russian sources and portions attributable to foreign sources. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 58-FZ of June 29, 2004, and No. 95-FZ of July 29, 2004.]

Article 43. Dividends and Interest

1. A dividend is any income a shareholder or member receives from an organization upon distribution of after-tax profit, including interest on preferred shares, in respect of shares or interests held by that person and in proportion to the shareholders' or members' interests in the organization's charter or pooled capital. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

Dividends also include foreign-source income classified as dividends under foreign law. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999.]

2. Dividends do not include:

  1. cash or in-kind payments made upon liquidation of an organization to its shareholder or member that do not exceed that person's contribution to the organization's charter or pooled capital; [As amended by Federal Law No. 154-FZ of July 9, 1999.]

  2. payments to shareholders or members in the form of a transfer into their ownership of shares in the same organization;

  3. payments to a nonprofit organization for its principal charter activity unrelated to business activity, made by business companies whose charter capital consists entirely of contributions from that nonprofit organization. [Subparagraph added by Federal Law No. 154-FZ of July 9, 1999.]

3. Interest is any predetermined or declared income, including a discount, received under a debt obligation of any kind irrespective of its form. It includes, in particular, income from cash deposits and debt obligations.

Chapter 8. Performance of Duties to Pay Taxes, Levies, and Insurance Contributions

[Heading as revised by Federal Law No. 243-FZ of July 3, 2016.]

Article 44. Arising, Modification, and Termination of a Duty to Pay Tax, a Levy, or Insurance Contributions

[Heading as revised by Federal Law No. 243-FZ of July 3, 2016.]

1. A duty to pay a tax or levy arises, changes, and terminates on grounds established by this Code or another act of tax legislation.

2. A duty to pay a particular tax or levy is imposed on a taxpayer or payer of a levy when circumstances requiring its payment under tax legislation arise.

3. A duty to pay a tax and/or levy terminates:

  1. upon payment in cases provided for by this Code; [As amended by Federal Laws No. 321-FZ of November 16, 2011, and No. 401-FZ of November 30, 2016.]

  2. [Repealed by Federal Law No. 137-FZ of July 27, 2006.]

  3. upon the death of an individual taxpayer or a declaration of death under Russian civil-procedure legislation. The deceased person's outstanding liabilities for taxes specified in Article 14(3) and Article 15(1) and (2) are discharged by the heirs, within the value of inherited property, under the civil-law procedure for payment of a decedent's debts; [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 335-FZ of November 27, 2017.]

  4. upon liquidation of a taxpayer organization, after all settlements with the Russian budget system under Article 49 are completed; [As amended by Federal Law No. 137-FZ of July 27, 2006.]

  5. when another circumstance to which tax legislation attaches termination of the relevant duty arises. [Subparagraph added by Federal Law No. 137-FZ of July 27, 2006.]

4. This Article also applies to insurance contributions and their payers. [Paragraph added by Federal Law No. 243-FZ of July 3, 2016.]

Article 45. Performance of a Duty to Pay Tax, a Levy, or Insurance Contributions

1. Unless Russian tax legislation provides otherwise, a taxpayer must personally perform its duty to pay tax by transferring money as a unified tax payment.

The duty must be performed within the period established under this Code. The taxpayer may transfer money toward performance before that period expires. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Another person may transfer money toward performance of the taxpayer's duty. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

That other person may not claim a refund of a unified tax payment or a tax paid for the taxpayer outside the unified-tax-payment mechanism. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

2. Unless paragraph 4 or 5 provides otherwise, if tax is not paid or is not paid in full by the prescribed deadline, the outstanding liability is recovered under this Code.

3. An outstanding liability of an organization or individual entrepreneur is recovered under Articles 46 and 47. Tax is recovered from an individual who is not an individual entrepreneur under Article 48. Judicial recovery of an outstanding liability is made:

  1. to recover an outstanding liability resulting from a tax audit that has remained recorded for more than three months:

If the tax authority establishes that sales revenue was received in accounts of several organizations, or that money or other property was transferred to several principal or dependent companies after the debtor organization knew or should have known of the field or desk audit, recovery is made from those organizations in proportion to the revenue received, money transferred, or value of other property received.

This subparagraph also applies if the tax authority establishes that the revenue or property was transferred to principal or dependent companies through a series of interrelated transactions, including where the participants in those transactions did not themselves have a principal-dependent relationship.

It also applies where the tax authority establishes that the revenue or property was transferred to persons found by a court to be otherwise dependent on the taxpayer owing the outstanding liability.

Recovery is limited to the sales revenue, money, or other property received by the principal or dependent companies or by persons found by a court to be otherwise dependent on the debtor taxpayer.

For these purposes, property is valued at its residual value in the organization's accounting records when the debtor organization knew or should have known that the field tax audit had been ordered or the desk audit had begun;

  1. from an organization or individual, including an individual entrepreneur, if the duty to pay tax is based on the tax authority's recharacterization of a transaction entered into by the taxpayer or of the taxpayer's status and nature of activity. [As amended by Federal Law No. 287-FZ of July 31, 2025.]

In the case in the preceding paragraph, the tax authority applies to court within six months after a decision referred to in Article 11.3(5)(10) enters into force; [Paragraph added by Federal Law No. 287-FZ of July 31, 2025.]

  1. [Repealed by Federal Law No. 259-FZ of August 8, 2024.]

4. No recovery is made of an outstanding liability arising from nonpayment or underpayment of tax by a declarant within the meaning of Federal Law No. 140-FZ of June 8, 2015, “On Voluntary Declaration by Individuals of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation,” and/or another person identified in a special declaration submitted under that Federal Law, if any of the following conditions is satisfied:

  1. the duty arose from transactions completed before January 1, 2015, involving the acquisition, formation of acquisition sources, use, or disposal of property, property rights, and/or controlled foreign companies reported in a special declaration submitted from July 1, 2015, through June 30, 2016, or from opening accounts or deposits or crediting money to them where they were reported in that declaration;

  2. the duty arose before January 1, 2018, from such transactions involving property, property rights, and/or controlled foreign companies reported in a special declaration submitted from March 1, 2018, through February 28, 2019, or from opening or crediting money to reported accounts or deposits. This does not apply to taxes under Part Two payable on the profit and/or property of controlled foreign companies;

  3. the duty arose before January 1, 2019, from such transactions involving property, property rights, and/or controlled foreign companies reported in a special declaration submitted from June 1, 2019, through February 29, 2020, or from opening or crediting money to reported accounts or deposits. This does not apply to taxes under Part Two payable on the profit and/or property of controlled foreign companies;

  4. the duty arose before January 1, 2022, from such transactions involving property, property rights, and/or controlled foreign companies reported during the fourth declaration stage under Federal Law No. 140-FZ of June 8, 2015, “On Voluntary Declaration by Individuals of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation,” or from opening or crediting money to reported accounts or deposits. This does not apply to taxes under Part Two payable on the profit and/or property of controlled foreign companies.

5. An amount recovered by tax authorities under a judicial act may not exceed the taxpayer's negative unified-tax-account balance on the date the act is enforced.

6. A unified tax payment is recorded in the unified tax account, on the basis of information from the State Information System for State and Municipal Payments provided for by Federal Law No. 210-FZ of July 27, 2010, “On the Organization of State and Municipal Services,” from the date:

  1. an instruction is presented to a bank to transfer money from the taxpayer's account, or another person's account when paying for the taxpayer, to the Federal Treasury account in the Russian budget system, provided the account has a sufficient balance on the payment date;

  2. an individual delivers to a bank, without opening an account, an instruction to transfer money the individual provided to the bank to the Federal Treasury account, provided it is sufficient for the transfer;

  3. a transaction transferring the corresponding money to the Russian budget system is entered in an organization's personal account maintained for that organization;

  4. an individual deposits cash with a bank, local-administration cashier, federal postal organization, or multifunctional center for state and municipal services for transfer to the Federal Treasury account;

  5. a bailiff transfers as a unified tax payment money recovered in enforcement proceedings under Federal Law No. 229-FZ of October 2, 2007, “On Enforcement Proceedings”; [As amended by Federal Law No. 287-FZ of July 31, 2025.]

  6. an instruction is presented to a bank to transfer money from the taxpayer's or another person's account to the Federal Treasury account, provided the account has a sufficient balance on the payment date, as compensation for loss caused to the Russian budget system by crimes carrying criminal liability under Articles 198 through 199.2 of the Criminal Code of the Russian Federation. The money is offset toward the corresponding tax duty under a procedure established by the federal executive authority responsible for control and supervision in the field of taxes and levies.

7. Unless paragraph 13 provides otherwise, a taxpayer's duty to pay tax is treated as performed, or partly performed:

  1. from the date money is transferred to the Russian budget system as a unified tax payment, or is recognized as such, if on that date an aggregate obligation is recorded in the unified tax account to the extent the money can be allocated under paragraph 8;

  2. from the payment deadline for a tax in respect of which money was offset toward a future duty to pay that tax; [As amended by Federal Law No. 196-FZ of May 29, 2023.]

  3. from the date an aggregate obligation is recorded in the unified tax account under Article 11.3(5), if on that date the account has a positive balance, to the extent that money paid or transferred as a unified tax payment can be allocated under paragraph 8;

  4. from the date money forming the positive unified-tax-account balance is offset on the basis of an application under the third paragraph of Article 78(4);

  5. from the date money is transferred outside the unified-tax-payment mechanism toward payment of: state duty for which an arbitration court did not issue an enforcement document; professional income tax; levies for use of wildlife objects and aquatic biological resources; excess-profit tax; and insurance contributions for additional social security of civil-aviation flight-crew members and specified categories of coal-industry employees, if the transfer information was received from the State Information System for State and Municipal Payments under Federal Law No. 210-FZ of July 27, 2010, “On the Organization of State and Municipal Services.” [As amended by Federal Laws No. 362-FZ of October 29, 2024, and No. 425-FZ of November 28, 2025.]

The lists of payers of insurance contributions referred to in this subparagraph are established under Federal Law No. 155-FZ of November 27, 2001, “On Additional Social Security for Flight-Crew Members of Civil-Aviation Aircraft,” and Federal Law No. 84-FZ of May 10, 2010, “On Additional Social Security for Specified Categories of Employees of Coal-Industry Organizations”;

[Subparagraph as revised by Federal Law No. 259-FZ of August 8, 2024.]

  1. from the date a tax agent withholds tax if this Code imposes on the tax agent the duty to calculate and withhold it from the taxpayer's money.

8. Tax authorities allocate money transferred and/or recognized as a unified tax payment against the taxpayer's aggregate obligation recorded in the unified tax account in the following order:

  1. individual-income-tax arrears, beginning with the earliest arising;

  2. individual income tax, from the time the tax agent's remittance duty arises;

  3. arrears of other taxes, levies, and insurance contributions, beginning with the earliest arising;

  4. other taxes, advance tax payments, levies, and insurance contributions, from the time the payment or remittance duty arises;

  5. late-payment interest;

  6. interest;

  7. penalties.

[Paragraph as revised by Federal Law No. 196-FZ of May 29, 2023.]

9. When the taxpayer's aggregate obligation is reduced or money transferred and/or recognized as a unified tax payment is adjusted in a case under Article 11.3(1) or Article 11.3(5)(3), (3.1), (4), (5), (8), or (11), allocation is determined on the date the change or adjustment is recorded in the unified tax account without altering previously determined allocations. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

10. If, when allocation is determined under paragraphs 8 and 9, the money is insufficient to perform duties for taxes, advance tax payments, levies, and insurance contributions having the same payment deadline, it is allocated in the order in paragraph 8 proportionally among those duties.

11. Paragraphs 8 through 10 do not apply to performance of duties to pay taxes, advance tax payments, levies, insurance contributions, late-payment interest, penalties, and interest by persons against whom bankruptcy proceedings have been commenced under Federal Law No. 127-FZ of October 26, 2002, “On Insolvency (Bankruptcy).” Allocation in that case is determined under Federal Law No. 127-FZ of October 26, 2002, “On Insolvency (Bankruptcy).”

12. At the end of each day, the tax authority authorized by the federal executive authority responsible for control and supervision in the field of taxes and levies provides the authorized Federal Treasury body, under the procedure and within the periods established by the Ministry of Finance of the Russian Federation, with information on allocations under paragraphs 8 through 10 broken down by each tax, advance tax payment, levy, insurance contribution, late-payment interest, penalty, and interest.

13. A duty to pay tax is not treated as performed if:

  1. the person that presented a bank instruction to transfer money to the Russian budget system toward payment of tax withdraws it, or the bank returns the unexecuted instruction;

  2. the organization for which a personal account has been opened withdraws its instruction to transfer the funds, or the Federal Treasury body (or another authorized body that opens and maintains personal accounts) returns to the organization the unexecuted instruction to transfer the corresponding funds to the budget system of the Russian Federation;

  3. a local administration, a federal postal service organization, or a multifunctional center for the provision of state and municipal services returns to an individual the cash accepted for transfer to the budget system of the Russian Federation;

  4. the taxpayer or another person that presented to the bank an instruction to transfer funds to the budget system of the Russian Federation as payment of tax on behalf of the taxpayer incorrectly stated in the transfer instruction the Federal Treasury account number and (or) the name of the recipient bank, which resulted in that amount not being transferred to the Federal Treasury account in the budget system of the Russian Federation;

  5. on the date the taxpayer (or another person that presented to the bank an instruction to transfer funds to the budget system of the Russian Federation as payment of tax on behalf of the taxpayer) presented to the bank (Federal Treasury body, or another authorized body that opens and maintains personal accounts) the instruction to transfer funds as payment of tax, that taxpayer (or other person) had other unsatisfied claims presented against its account (personal account) that, under Russian civil legislation, are to be satisfied as a matter of priority, and the balance in that account (personal account) was insufficient to satisfy all claims.

14. A tax payment obligation is performed in the currency of the Russian Federation, unless this Code provides otherwise. (As amended by Federal Law No. 389-FZ of July 31, 2023.)

15. An instruction to transfer a sum of funds in performance of the obligation to pay taxes, advance tax payments, levies, insurance contributions, late-payment interest, penalties, and interest is completed in accordance with the rules established by the Ministry of Finance of the Russian Federation in coordination with the Central Bank of the Russian Federation, subject to the provisions of this paragraph.

When another person transfers a sum of funds in performance of the obligation to pay taxes on behalf of a taxpayer, the payment instruction states the taxpayer identification number of the taxpayer on whose behalf the funds are transferred. (As amended by Federal Law No. 389-FZ of July 31, 2023.)

16. The rules provided for in this article also apply to levies, late-payment interest, and penalties and extend to payers of levies and tax agents.

17. The rules provided for in this article also apply to insurance contributions and extend to payers of insurance contributions.

(Article as revised by Federal Law No. 263-FZ of July 14, 2022.)

Article 45.1.

(Article added by Federal Law No. 232-FZ of July 29, 2018.) (Repealed by Federal Law No. 263-FZ of July 14, 2022.)

Article 45.2.

(Article added by Federal Law No. 379-FZ of November 29, 2021.) (Repealed by Federal Law No. 263-FZ of July 14, 2022.)

Article 46. Recovery of Outstanding Liabilities from Funds (Precious Metals) in Bank Accounts of a Taxpayer (Payer of a Levy, Payer of Social Insurance Contributions) That Is an Organization or Individual Entrepreneur, or of a Tax Agent That Is an Organization or Individual Entrepreneur, and from That Person's Electronic Funds and Digital Rubles in Digital-Ruble Accounts

(Heading as amended by Federal Law No. 610-FZ of December 19, 2023.)

1. Where an outstanding liability exists arising from nonpayment or underpayment of tax, the obligation to pay that tax is performed by compulsory enforcement through recovery from funds (precious metals) in bank accounts of the taxpayer (tax agent) that is an organization (including the legal successor of a reorganized organization) or individual entrepreneur who has not lost that status on the date the recovery decision is adopted (in this article, "individual entrepreneur"), and from that person's electronic funds and digital rubles, with the exception of funds held in special election accounts, special referendum-fund accounts, and other accounts to the extent the right of ownership in those funds does not belong to the account holder and Russian legislation prohibits recovery from those funds for the account holder's obligations. (As amended by Federal Laws No. 610-FZ of December 19, 2023,

No. 259-FZ of August 8, 2024,

No. 425-FZ of November 28, 2025.)

Recovery from funds, precious metals in accounts of the taxpayer (tax agent) that is the legal successor of a reorganized organization, and from that person's electronic funds and digital rubles is effected within the limits of the negative balance of the successor's unified tax account. (Textual paragraph added by Federal Law No. 425-FZ of November 28, 2025.)

2. Where an outstanding liability exists arising from nonpayment or underpayment of tax by a member of an investment partnership agreement that is the managing partner responsible for tax accounting (in this article, "managing partner responsible for tax accounting") in connection with the performance of the investment partnership agreement (other than corporate profit tax arising in connection with that partner's participation in the investment partnership agreement), the obligation to pay that tax is performed by compulsory enforcement through recovery from funds (precious metals) in the accounts of the investment partnership and from digital rubles. (As amended by Federal Law No. 610-FZ of December 19, 2023.)

If funds (precious metals) in the accounts of the investment partnership and digital rubles in its digital-ruble account are absent or insufficient, recovery is made from funds (precious metals) in the accounts of the managing partners and from digital rubles in their digital-ruble accounts. In such case, recovery is directed first against funds (precious metals) in the accounts of the managing partner responsible for tax accounting and digital rubles in that partner's digital-ruble account. (As amended by Federal Law No. 610-FZ of December 19, 2023.)

If funds (precious metals) in the accounts of the managing partners and their digital rubles are absent or insufficient, recovery is directed against funds (precious metals) in the accounts of the partners and their digital rubles in proportion to each partner's share in the partners' common property as determined on the date the outstanding liability arose. (As amended by Federal Law No. 610-FZ of December 19, 2023.)

3. Recovery of an outstanding liability where a demand for payment of an outstanding liability has not been complied with is carried out pursuant to a tax-authority decision (in this Code, a "recovery decision") by placing in the register of recovery decisions the recovery decision, as well as tax-authority instructions to banks in which accounts of the taxpayer (tax agent) that is an organization or individual entrepreneur are held, directing debit and transfer of the outstanding liability amount to the budget system of the Russian Federation (in this Code, a "tax-authority instruction to transfer an outstanding liability amount"), tax-authority instructions to the digital-ruble platform operator to transfer the digital rubles of the taxpayer (tax agent) that is an organization or individual entrepreneur (in this Code, a "tax-authority instruction to transfer digital rubles"), and tax-authority instructions to transfer the electronic funds of the taxpayer (tax agent) that is an organization or individual entrepreneur to the budget system of the Russian Federation (in this Code, a "tax-authority instruction to transfer electronic funds"), in an amount not exceeding the negative balance of the unified tax account, and information on accounts in respect of which transactions are to be suspended in accordance with paragraph 2 of Article 76 of this Code. (As amended by Federal Laws No. 565-FZ of December 28, 2022,

No. 610-FZ of December 19, 2023.)

If the size of the negative balance of the unified tax account changes, information on the change in the outstanding liability amount to be transferred pursuant to a tax-authority instruction to transfer an outstanding liability amount, a tax-authority instruction to transfer digital rubles, or a tax-authority instruction to transfer electronic funds is placed in the register of recovery decisions, including in the case of the formation of a positive or zero balance of the unified tax account. (As amended by Federal Law No. 610-FZ of December 19, 2023.)

The procedure for maintaining the register of recovery decisions and for placing in that register recovery decisions, tax-authority instructions to transfer outstanding liability amounts, tax-authority instructions to transfer digital rubles, tax-authority instructions to transfer electronic funds, as well as information on changes in the outstanding liability amount to be transferred pursuant to a tax-authority instruction to transfer an outstanding liability amount, a tax-authority instruction to transfer digital rubles, or a tax-authority instruction to transfer electronic funds, including in the case of the formation of a positive or zero balance of the unified tax account, and information on accounts in respect of which transactions are to be suspended in accordance with paragraph 2 of Article 76 of this Code, is approved by the federal executive authority responsible for control and supervision in the field of taxes and levies. (As amended by Federal Law No. 610-FZ of December 19, 2023.)

A tax-authority instruction to transfer an outstanding liability amount must identify the accounts of the taxpayer (tax agent) that is an organization or individual entrepreneur from which the transfer of funds is to be made and the amount of funds to be transferred.

Recovery of outstanding liabilities from the legal successor of a reorganized organization is carried out on the basis of a recovery decision and a tax-authority instruction to transfer an outstanding liability amount placed in the register of recovery decisions in relation to that reorganized organization. (As amended by Federal Law No. 425-FZ of November 28, 2025.)

4. A recovery decision is adopted after the period established in the demand for payment of an outstanding liability expires, but no later than two months after the expiration of that period or two months from the date of state registration of an individual as an individual entrepreneur if a demand for payment of an outstanding liability remained uncomplied with on the date of that registration. A recovery decision adopted after the expiration of the said period is considered invalid and is not subject to enforcement. In that case the tax authority may apply to a court with a claim for recovery of the outstanding liability from the taxpayer (tax agent) that is an organization or individual entrepreneur in the amount of sums not accounted for in the aggregate obligation pursuant to subparagraph 2 of paragraph 7 of Article 11.3 of this Code. The claim may be filed with a court within six months after the expiration of the period for performing the demand for payment of the outstanding liability. A period for filing the claim that was missed for good cause may be reinstated by the court. (As amended by Federal Law No. 259-FZ of August 8, 2024.)

Textual paragraph. (Repealed by Federal Law No. 287-FZ of July 31, 2025.)

The recovery decision is communicated to the taxpayer (tax agent) that is an organization or individual entrepreneur within six days after the decision is issued, over telecommunications channels or through the taxpayer's personal account. If the recovery decision cannot be transmitted by those means, it is sent by registered mail and is considered received upon the expiration of six days from the date the registered mail is dispatched.

If the amount of arrears recoverable pursuant to the recovery decision increases, the corresponding information is communicated to the taxpayer (tax agent) that is an organization or individual entrepreneur within six days after the change in the outstanding liability amount to be transferred pursuant to the tax-authority instruction is recorded in the register of recovery decisions, over telecommunications channels or through the taxpayer's personal account.

Information on any change in the outstanding liability amount recoverable pursuant to the recovery decision is posted in the taxpayer's personal account simultaneously with the change in the outstanding liability amount to be transferred pursuant to the tax-authority instruction in the register of recovery decisions.

For the period during which an outstanding liability amount is not accounted for in the aggregate obligation, the effect of the recovery decision is suspended until the date on which accounting of that outstanding liability amount in the aggregate obligation is restored pursuant to subparagraphs 2 through 3.4, 5, and 6 of paragraph 7 of Article 11.3 of this Code. In that case, if a negative balance of the unified tax account forms during the said period, the tax authority adopts a recovery decision in the manner provided for in the first textual paragraph of this paragraph. (Textual paragraph added by Federal Law No. 287-FZ of July 31, 2025.)

If, at the time accounting of an outstanding liability amount in the aggregate obligation is restored pursuant to subparagraphs 2 through 3.4, 5, and 6 of paragraph 7 of Article 11.3 of this Code, there is an unexecuted recovery decision whose effect has not been suspended pursuant to the sixth textual paragraph of this paragraph, the effect of the recovery decision suspended for the period specified in the sixth textual paragraph of this paragraph terminates. (Textual paragraph added by Federal Law No. 287-FZ of July 31, 2025.)

5. If funds in accounts, electronic funds, and digital rubles of the taxpayer (tax agent) that is an organization are absent or insufficient, or if information on accounts (details of corporate electronic payment instruments, personified payment instruments used for electronic fund transfers, and details of the digital-ruble account used for digital-ruble transfers) is unavailable, recovery of the outstanding liability is carried out in the manner established by Russian budget legislation from funds reflected in the personal accounts of the specified taxpayer (tax agent) that is an organization. (As amended by Federal Law No. 610-FZ of December 19, 2023.)

Recovery of outstanding liabilities in accordance with the first textual paragraph of this paragraph is effected by the tax authority by sending recovery decisions on paper or in electronic form to the body that opens and maintains personal accounts in accordance with Russian budget legislation at the place where the taxpayer's (tax agent's) personal account is opened, in an amount not exceeding the negative balance of the unified tax account.

If the taxpayer (tax agent) that is an organization fails to comply with the recovery decision within three months after it is received by the body that opens and maintains personal accounts in accordance with Russian budget legislation, that body notifies the tax authority that sent it the recovery decision thereof on paper or in electronic form within ten days after the expiration of the said period.

The form, format, and procedure for sending to bodies that open and maintain personal accounts in accordance with Russian budget legislation a recovery decision for recovery from funds reflected in the personal accounts of the taxpayer (tax agent) that is an organization are approved by the federal executive authority responsible for control and supervision in the field of taxes and levies in coordination with the Federal Treasury.

The form, format, and procedure for bodies that open and maintain personal accounts in accordance with Russian budget legislation to send tax authorities a notice of nonperformance of a recovery decision for recovery from funds reflected in the personal accounts of the taxpayer (tax agent) are approved by the Federal Treasury in coordination with the federal executive authority responsible for control and supervision in the field of taxes and levies.

6. A tax-authority instruction to transfer an outstanding liability amount placed in the register of recovery decisions is subject to unconditional execution by the bank in which the account of the taxpayer (tax agent) that is an organization or individual entrepreneur specified in the tax-authority instruction to transfer an outstanding liability amount is opened, in the order of priority established by Russian civil legislation. A change in the outstanding liability amount in the tax-authority instruction does not entail a change in the payment priority established by Russian civil legislation.

7. A tax-authority instruction to transfer an outstanding liability amount, a tax-authority instruction to transfer digital rubles, and a tax-authority instruction to transfer electronic funds cease to have effect from the moment a positive or zero balance of the unified tax account of the taxpayer (tax agent) that is an organization or individual entrepreneur forms. (As amended by Federal Law No. 610-FZ of December 19, 2023.)

8. Recovery of outstanding liabilities may be made from ruble settlement (current) accounts, and if funds in ruble accounts are absent or insufficient, from foreign-currency accounts, and if funds in foreign-currency accounts are absent or insufficient, from precious-metal accounts of the taxpayer (tax agent) that is an organization or individual entrepreneur, unless this article provides otherwise.

Recovery of outstanding liabilities from the foreign-currency accounts of the taxpayer (tax agent) that is an organization or individual entrepreneur is made in an amount equivalent to the payment amount in rubles at the exchange rate of the Central Bank of the Russian Federation established on the date of the foreign-currency sale. When recovering from foreign-currency accounts, the tax authority, in addition to placing in the register of recovery decisions the tax-authority instruction to transfer an outstanding liability amount, places in that register an instruction to the bank to sell, no later than the following day, the foreign currency of the taxpayer (tax agent) that is an organization or individual entrepreneur, and to transfer, within that same period, the proceeds from the foreign-currency sale in the amount of the outstanding liability subject to recovery to the settlement (current) account of the taxpayer (tax agent) that is an organization or individual entrepreneur. Expenses associated with the foreign-currency sale are borne by the taxpayer (tax agent) that is an organization or individual entrepreneur.

Recovery of outstanding liabilities from the precious-metal accounts of the taxpayer (tax agent) that is an organization or individual entrepreneur is made based on the value of the precious metals equivalent to the payment amount in rubles, which is determined based on the accounting price for precious metals established by the Central Bank of the Russian Federation on the date of the precious-metal sale. When recovering from precious-metal accounts, the tax authority, in addition to placing in the register of recovery decisions the tax-authority instruction to transfer an outstanding liability amount, places in that register an instruction to the bank to sell, no later than the following day, the precious metals of the taxpayer (tax agent) that is an organization or individual entrepreneur in the amount necessary to execute the instruction to transfer the outstanding liability amount, and to transfer, within that same period, the proceeds from the precious-metal sale to the settlement (current) account of the taxpayer (tax agent). Expenses associated with the precious-metal sale are borne by the taxpayer (tax agent).

No recovery of outstanding liabilities may be made from a deposit account (precious-metal deposit) of the taxpayer (tax agent) if the term of the deposit agreement (precious-metal bank deposit agreement) has not expired.

If a deposit agreement exists, the tax authority is entitled to instruct the bank by placing the instruction in the register of recovery decisions to transfer, upon expiration of the deposit agreement term, the funds from the deposit account to the settlement (current) account of the taxpayer (tax agent), provided the bank has not by that time executed the tax-authority instruction to transfer the outstanding liability amount placed in the register of recovery decisions.

If a precious-metal bank deposit agreement exists, the tax authority is entitled, by placing the instruction in the register of recovery decisions upon expiration of the term of that agreement, to instruct the bank to sell precious metals in the amount necessary to execute the instruction to transfer the outstanding liability amount, and to transfer the proceeds from the precious-metal sale in the amount of the outstanding liability subject to recovery to the settlement (current) account of the taxpayer (tax agent), provided the bank has not by that time executed the tax-authority instruction to transfer the outstanding liability amount placed in the register of recovery decisions.

The forms and formats of tax-authority instructions to banks for the sale of foreign currency and precious metals of taxpayer (tax agent) organizations and individual entrepreneurs are approved by the federal executive authority responsible for control and supervision in the field of taxes and levies in coordination with the Central Bank of the Russian Federation.

9. A bank executes an instruction to transfer an outstanding liability within one operating day after receipt if recovery is from ruble accounts, within two operating days if from foreign-currency accounts, and within two operating days if from precious-metal accounts.

If money or precious metals are absent or insufficient on the receipt date, the bank executes the instruction as assets enter the accounts: within one operating day after each receipt into a ruble account and within two operating days after each receipt into a foreign-currency or precious-metal account.

10. If money in the accounts of a taxpayer or tax agent that is an organization or individual entrepreneur is absent or insufficient, the tax authority may recover from electronic funds.

Recovery is made by sending the bank holding the electronic funds a tax-authority instruction to transfer them to the taxpayer's or tax agent's bank account.

The instruction must state the particulars of the corporate electronic means of payment, or personalized means of payment, to be used, the amount to be transferred, and the particulars of the recipient account.

Recovery may be made from ruble electronic-funds balances and, if insufficient, from foreign-currency balances. If the instruction identifies a foreign-currency account, the bank transfers the foreign-currency electronic funds to that account.

If the instruction instead identifies a ruble account, the head or deputy head of the tax authority simultaneously instructs the bank to sell the foreign currency no later than the following day. The taxpayer or tax agent bears the sale costs. The bank transfers to the ruble account the amount equivalent to the ruble payment at the Central Bank exchange rate on the transfer date.

If electronic funds are absent or insufficient on the receipt date, the instruction is executed as electronic funds are received.

The bank executes the instruction no later than the operating day following receipt if recovery is from ruble electronic funds, and no later than two operating days if from foreign-currency electronic funds.

10.1. If money or precious metals in accounts and electronic funds of a taxpayer or tax agent that is an organization or individual entrepreneur are absent or insufficient, the tax authority may recover from that person's digital rubles.

Recovery is made by sending the digital-ruble platform operator an instruction to transfer digital rubles.

The instruction must state the particulars of the digital-ruble account from which the transfer is to be made and the amount.

The operator executes it no later than the operating day following receipt.

If digital rubles are absent or insufficient on the receipt date, the instruction is executed as digital rubles are received.

[Paragraph added by Federal Law No. 610-FZ of December 19, 2023.]

11. If money or precious metals in accounts, electronic funds, and digital rubles are absent or insufficient, or if the tax authority lacks information on the person's accounts or the particulars of its corporate or personalized electronic payment instruments or digital-ruble account, it may recover from other property under Article 47. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

For a taxpayer or tax agent that is an organization, the first textual paragraph of this paragraph applies when the tax authority receives notice from the body maintaining personal accounts under Russian budget legislation that the decision to recover from money reflected in those accounts cannot be performed.

12. Recovery against property of parties to an investment-partnership agreement under Article 47 is permitted only if money or precious metals in accounts, bank electronic-funds balances, and digital rubles of the investment partnership, managing partners, and partners are absent or insufficient. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

13. In recovery proceedings, the tax authority may suspend transactions on bank accounts or transfers of electronic funds and digital rubles under the procedure and conditions in Article 76. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

14. From the date a credit institution's banking license is revoked, recovery from money or precious metals in its accounts is governed with due regard to the Federal Law “On Banks and Banking Activity” and Federal Law No. 127-FZ of October 26, 2002, “On Insolvency (Bankruptcy).”

15. Late-payment interest, including that assessed on an individual who is an individual entrepreneur, and levies, insurance contributions, penalties, and interest are recovered under this Article. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

[Article as revised by Federal Law No. 263-FZ of July 14, 2022.]

Article 47. Recovery of an Outstanding Liability from Other Property of a Taxpayer, Tax Agent, Payer of a Levy, or Payer of Insurance Contributions That Is an Organization or Individual Entrepreneur

1. In the case in Article 46(11), the tax authority may recover an outstanding liability from property, including cash, of a taxpayer or tax agent that is an organization or of an individual entrepreneur who has not lost that status on the date the recovery order is issued (in this Article, an “individual entrepreneur”). Recovery is limited to the negative unified-tax-account balance and takes into account amounts recovered under Article 46.

Recovery from property other than money or precious metals in bank accounts, electronic funds, and digital rubles is carried out by a bailiff under a tax-authority order to recover the taxpayer's or tax agent's outstanding liability to the Russian budget system from property (in this Code, a “property-recovery order”) placed in the register of recovery decisions. [As amended by Federal Law No. 287-FZ of July 31, 2025.]

The order is performed when the bailiff pays or transfers as a unified tax payment the negative unified-tax-account balance as of the date the property is delivered for sale under Federal Law No. 229-FZ of October 2, 2007, “On Enforcement Proceedings.” [Paragraph added by Federal Law No. 287-FZ of July 31, 2025.]

If a property-recovery order is in the register for the relevant liability, the tax authority determines the negative balance daily from the register and transmits it to the State Information System for State and Municipal Payments under Federal Law No. 210-FZ of July 27, 2010, “On the Organization of State and Municipal Services.” [Paragraph added by Federal Law No. 287-FZ of July 31, 2025.]

2. The order is sent to the bailiff for execution under Federal Law No. 229-FZ of October 2, 2007, “On Enforcement Proceedings,” subject to this Article.

At the same time, the tax authority places the order in the register with information that it was sent to the bailiff. [As amended by Federal Laws No. 610-FZ of December 19, 2023, and No. 287-FZ of July 31, 2025.]

3. The order is sent to the bailiff and placed in the register within ten months:

4. An order placed after the paragraph 3 period is unenforceable. The tax authority may apply to court to recover from the organization or individual entrepreneur amounts excluded from the aggregate obligation under Article 11.3(7)(2). The application may be filed within two years after the paragraph 3 periods expire; a court may reinstate a period missed for good cause.

An order concerning a liability covered by a judicial act is placed in the register together with information on that act when it enters into legal force.

5. A property-recovery order must satisfy the requirements for enforcement documents in Federal Law No. 229-FZ of October 2, 2007, “On Enforcement Proceedings,” and must state:

  1. the name of the tax authority that issued it;

  2. the date and number of the tax authority's recovery decision;

  3. the taxpayer identification number, name, and address of the organization, or the surname, given name, patronymic, passport particulars, and residential address of the individual entrepreneur, against whose property recovery is made;

  4. its issue date.

6. The bailiff must complete enforcement actions and requirements in the order within two months after the corresponding enforcement proceedings commence.

7. Recovery from property is made in the following sequence:

  1. cash; [As amended by Federal Law No. 287-FZ of July 31, 2025.]

  2. property not directly used to produce goods, including securities, currency valuables, nonproduction premises, passenger vehicles, and office-design items;

  3. finished goods and other tangible assets not used and/or intended for direct use in production;

  4. raw materials intended for direct use in production, and machinery, equipment, buildings, structures, and other fixed assets;

  5. property transferred under an agreement into another person's possession, use, or control without transfer of title, if the agreement has been terminated or declared invalid under the prescribed procedure to secure performance of the obligation to pay tax;

  6. other property, excluding items intended for everyday personal use by the individual entrepreneur or family members as determined under Russian law.

8. An outstanding liability for tax payable by the managing partner responsible for tax accounting in connection with an investment-partnership agreement, other than corporate profit tax arising from that partner's participation, is recovered from the partners' common property.

If the common property is absent or insufficient, recovery is made from property of the managing partners, first from property of the managing partner responsible for tax accounting.

If that property is absent or insufficient, recovery is made from property of the partners in proportion to their shares in the common property on the date the liability arose.

9. If recovery is made from property other than money, the duty to pay the tax, levy, insurance contributions, late-payment interest, and penalties is treated as performed when the outstanding liability is discharged, within the proceeds from sale of the property.

10. Tax- and customs-authority officials may not acquire property of a taxpayer or tax agent sold in execution of a property-recovery decision.

11. This Article also applies to recovery of outstanding liabilities for levies, insurance contributions, late-payment interest, penalties, and interest in cases provided for by this Code.

[Article as revised by Federal Law No. 263-FZ of July 14, 2022.]

Article 48. Recovery of an Outstanding Liability from Property of a Taxpayer, Payer of Levies, or Payer of Insurance Contributions Who Is an Individual and Not an Individual Entrepreneur

1. If a taxpayer, payer of a levy, or payer of insurance contributions who is an individual and is not, or has ceased to be, an individual entrepreneur (in this Article, an “individual”) fails within the prescribed period to perform a duty to pay tax, a levy, insurance contributions, late-payment interest, penalties, or interest, the tax authority recovers from the individual's property up to the negative unified-tax-account balance by placing in the register of recovery decisions, under Articles 46 and 47, a recovery decision, an instruction to transfer the outstanding liability, information on accounts subject to suspension under Article 76(2), and a property-recovery order.

Unless this Article provides otherwise, Articles 46, 47, and 76 apply to those decisions, instructions, account information, and orders.

2. For purposes of this Article, a recovery decision is adopted and sent to the individual within six months after the period for performing the demand for payment expires.

A late decision is invalid and unenforceable. The tax authority may instead file an administrative statement of claim in court, within six months after the decision period expires, to recover amounts excluded from the aggregate obligation under Article 11.3(7)(2). A court may reinstate a filing period missed for good cause.

The decision is sent through the taxpayer's personal account or the personal account on the Unified Portal of State and Municipal Services. If that is impossible, it is sent by registered mail.

If the amount recoverable under the decision increases, the individual is informed electronically through either personal account within six days after the transfer amount changes in the register.

3. Recovery from the individual's property is made in the following sequence:

  1. money in bank accounts; electronic money transferred using personalized electronic means of payment; precious metals in bank accounts or deposits; and digital rubles;

  2. cash;

  3. property transferred under an agreement into another person's possession, use, or control without transfer of title, if the agreement has been terminated or declared invalid under the prescribed procedure to secure performance of duties to pay tax, levies, insurance contributions, late-payment interest, penalties, and interest;

  4. other property, excluding items intended for everyday personal use by the individual or family members as determined under Russian law.

4. Recovery from an individual's property in the form of funds in bank accounts, electronic funds transferred using personalized electronic payment instruments, precious metals in bank accounts or deposits, and digital rubles is carried out by the tax authority by placing, after seven days from the date the recovery decision was sent to the individual, the corresponding tax-authority instruction to transfer the outstanding liability amount and information on accounts in respect of which transactions are to be suspended under paragraph 2 of Article 76 of this Code in the register of recovery decisions. The instruction and the suspension of account transactions are executed by the bank, or, in respect of digital rubles, by the digital-ruble platform operator, in accordance with Article 46 of this Code and by applying the procedure provided by Russian enforcement-proceedings legislation and by federal laws governing the conditions and procedure for compulsory enforcement of judicial acts and acts of other bodies and officials to recovery of funds under an enforcement document. In doing so:

  1. the bank may not recover from types of income for which Articles 99 and 101 of Federal Law No. 229-FZ of October 2, 2007, “On Enforcement Proceedings,” limit the amount withheld and/or prohibit recovery;

  2. the individual may apply to the executing bank for monthly preservation of wages and other income under the procedure and conditions in Article 8 of Federal Law No. 229-FZ of October 2, 2007, “On Enforcement Proceedings,” for enforcing monetary claims in an enforcement document;

  3. the instruction and suspension do not apply to special election accounts, special referendum-fund accounts, or other accounts to the extent money in them is not owned by the account holder and Russian law prohibits recovery against it for the holder's obligations.

5. If the tax-authority instruction to transfer the outstanding liability amount is not executed or is only partly executed and the unified tax account has a negative balance, the tax authority, in order to recover the outstanding liability from the individual's other property, sends a property-recovery order to a bailiff and simultaneously places that order in the register of recovery decisions in the manner and within the time limits established by Article 47 of this Code.

6. Money received under this Article toward duties to pay tax, levies, insurance contributions, late-payment interest, penalties, and interest is recorded as a unified tax payment and allocated under Article 45.

7. Tax- and customs-authority officials may not acquire an individual's property sold in recovery proceedings under this Article.

8. To apply recovery measures under this Article to outstanding liabilities consisting of amounts excluded from the aggregate obligation under Article 11.3(5)(10.1) and (7)(3.1) through (3.3), the tax authority files an administrative statement of claim for recovery in court:

  1. if, within thirty days after the tax authority generates a notice refusing to recalculate previously assessed tax, the individual files a complaint concerning tax amounts in a tax payment notice; or, within thirty days after a higher tax authority dismisses a complaint concerning calculation of such an amount, the individual submits notice of disagreement with that decision. If the thirty-day period is missed for good cause and the corresponding taxes remain unpaid when a request for reinstatement is filed together with the complaint or disagreement notice, the tax authority may reinstate it. The tax authority decides the request and, no later than three days after receiving it, sends the decision to the individual electronically over telecommunications channels or through the taxpayer's personal account, or on paper through a multifunctional center for state and municipal services or by registered mail;

  2. if the individual files a complaint (appellate complaint) against a decision imposing or refusing to impose liability for a tax offense, or against a decision wholly or partly revoking a decision wholly or partly granting a tax deduction.

8.1. If an outstanding liability is recovered from property of an individual's legal representative, money recovered from the representative is recorded as a unified tax payment toward the individual's duties to pay tax, levies, insurance contributions, late-payment interest, penalties, and interest and allocated under Article 45. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

9. A notice of disagreement with a higher tax authority's decision on a complaint concerning calculation of tax stated in a tax payment notice is submitted to the tax authority that sent the tax payment notice.

The federal executive authority responsible for control and supervision in the field of taxes and levies approves the form and format of the disagreement notice.

The individual may submit it personally or through a representative, electronically over telecommunications channels or through the taxpayer's personal account, or on paper through a multifunctional center for state and municipal services or by registered mail.

10. In a case under paragraph 8, the tax authority files the administrative statement of claim within six months:

  1. after the tax authority decides a complaint concerning amounts in a tax payment notice that was filed within thirty days after generation of a refusal to recalculate previously assessed tax, or after the individual submits a disagreement notice within thirty days after the higher tax authority dismisses such a complaint, if the outstanding liability exceeds 3,000 rubles;

  2. after the tax authority decides a complaint (appellate complaint) against a decision imposing or refusing to impose liability for a tax offense, or against a decision wholly or partly revoking a decision wholly or partly granting a tax deduction, if the outstanding liability exceeds 3,000 rubles;

  3. after the total amount subject to judicial recovery exceeds 3,000 rubles;

  4. three years after the earliest tax-authority decision on a complaint concerning amounts in a tax payment notice filed within thirty days after generation of a refusal to recalculate previously assessed tax, or the earliest disagreement notice submitted within thirty days after the higher tax authority dismissed such a complaint, if the total amount subject to judicial recovery did not exceed 3,000 rubles;

  5. three years after the earliest tax-authority decision on a complaint (appellate complaint) described in subparagraph 2, if the total amount subject to judicial recovery did not exceed 3,000 rubles.

11. The administrative statement of claim may be accompanied by a tax-authority application for preliminary protective measures.

A court may reinstate a filing period missed for good cause.

12. If the individual performs the duty to pay the corresponding amounts excluded from the aggregate obligation under Article 11.3(5)(10.1) and (7)(3.1) through (3.3), paragraphs 8 through 11 do not apply.

13. This Article also applies to tax agents who are individuals and, on the date the recovery decision is adopted, have ceased to be individual entrepreneurs or are notaries in private practice, advocates who have established advocate's offices, or other persons engaged in private practice under Russian law.

[Article as revised by Federal Law No. 287-FZ of July 31, 2025.]

Article 49. Performance of Duties to Pay Taxes, Levies, Insurance Contributions, Late-Payment Interest, and Penalties upon Liquidation of an Organization

[Heading as revised by Federal Law No. 243-FZ of July 3, 2016.]

1. The liquidation commission performs the organization's duties to pay taxes, levies, insurance contributions, late-payment interest, and penalties from the organization's money, including proceeds from sale of its property. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

2. If that money is insufficient, the founders or members discharge the remaining outstanding liability within the limits and under the procedure established by Russian law. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 243-FZ of July 3, 2016.]

3. Russian civil legislation determines the priority of those duties among settlements with the organization's other creditors. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

4. [Repealed by Federal Law No. 263-FZ of July 14, 2022.]

5. [Paragraph added by Customs Code of the Russian Federation No. 61-FZ of May 28, 2003.] [Repealed by Federal Law No. 263-FZ of July 14, 2022.]

Article 50. Performance of Duties to Pay Taxes, Levies, Insurance Contributions, Late-Payment Interest, and Penalties upon Reorganization of a Legal Entity

[Heading as revised by Federal Laws No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

1. A reorganized legal entity's successor or successors perform its tax duties under this Article.

2. Those duties pass to the successors irrespective of whether, before completion of the reorganization, they knew the facts or circumstances of the reorganized entity's nonperformance or improper performance. The successors must pay all late-payment interest due on the transferred duties. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

They must also pay penalties imposed on the legal entity for tax offenses before completion of the reorganization. In performing duties under this Article, the successors exercise all rights and perform all duties under this Code's rules for taxpayers. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

3. Reorganization does not change the deadlines for the successors to perform the legal entity's tax duties.

4. Upon merger of several legal entities, the resulting legal entity is their successor for tax duties. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

5. Upon absorption of one legal entity by another, the absorbing entity is the successor.

6. Upon division, the resulting legal entities are successors to the reorganized entity.

7. Where there are several successors, each successor's share of the duties is determined under civil legislation.

If the separation balance sheet does not permit that share to be determined or prevents any successor from performing the duties in full, and the reorganization was directed toward nonperformance, a court may impose joint and several performance on the newly formed legal entities. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

8. When one or more legal entities are spun off, no succession arises for the reorganized entity's duties to pay taxes, late-payment interest, and penalties. If the spin-off leaves the taxpayer unable to perform those duties in full and was directed toward nonperformance, a court may impose joint and several performance on the spun-off legal entities. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

9. Upon transformation of one legal entity into another, the newly formed entity is the successor.

10. The reorganized entity's unified-tax-account balance on completion of the reorganization is recorded in the successors' unified tax accounts according to their respective shares determined from the separation balance sheet or transfer instrument. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

11. This Article also applies:

  1. to duties to pay levies and insurance contributions upon reorganization;

  2. in determining successors of a foreign organization reorganized under foreign law;

  3. to taxes connected with movement of goods across the customs border of the Eurasian Economic Union;

  4. to performance of a tax agent's duties upon reorganization; [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  5. in allocating the rights and duties of a foreign organization registered in the Unified State Register of Legal Entities with international-company status under Federal Law No. 290-FZ of August 3, 2018, “On International Companies and International Funds.” [Subparagraph added by Federal Law No. 66-FZ of March 26, 2022.]

[Paragraph as revised by Federal Law No. 335-FZ of November 27, 2017.]

12. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999.] [Repealed by Federal Law No. 335-FZ of November 27, 2017.]

13. [Paragraph added by Customs Code of the Russian Federation No. 61-FZ of May 28, 2003.] [Repealed by Federal Law No. 335-FZ of November 27, 2017.]

Article 51. Performance of Duties to Pay Taxes, Levies, and Insurance Contributions of an Individual Who Is Missing or Lacks Legal Capacity

[Heading as revised by Federal Law No. 243-FZ of July 3, 2016.]

1. The tax and levy duties of an individual declared missing by a court are performed by the person authorized by the guardianship and trusteeship body to manage the missing person's property.

That person must pay all unpaid taxes and levies and late-payment interest and penalties due on the date of the declaration, from the missing individual's money. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

2. The tax and levy duties of an individual declared by a court to lack legal capacity are performed by the guardian from that individual's money. The guardian must pay all unpaid taxes and levies and late-payment interest and penalties due on the declaration date. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

3. If the individual's money is absent or insufficient, the relevant tax authority suspends performance of those duties and payment of corresponding late-payment interest and penalties.

If the declaration that the individual is missing or lacks legal capacity is duly revoked, performance resumes from the revocation date.

4. Persons on whom this Article imposes those duties exercise all rights and perform all duties under this Code's rules for taxpayers and payers of levies, subject to this Article. If held liable for culpable tax offenses in performing those duties, they may not pay penalties under this Code from property of the missing individual or individual lacking legal capacity. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999.]

5. This Article also applies to duties to pay insurance contributions. [Paragraph added by Federal Law No. 243-FZ of July 3, 2016.]

Article 52. Procedure for Calculating Tax, a Levy, and Insurance Contributions

[Heading as revised by Federal Laws No. 243-FZ of July 3, 2016, and No. 389-FZ of July 31, 2023.]

1. Unless this Code provides otherwise, a taxpayer calculates tax payable for a tax period from the tax base, tax rate, and tax relief. [As amended by Federal Law No. 321-FZ of November 16, 2011.]

Unless this Code provides otherwise, a payer of insurance contributions calculates contributions payable for a calculation period from the contribution-calculation base and rate. [Paragraph added by Federal Law No. 243-FZ of July 3, 2016.]

A levy payable is calculated under this Code. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

2. Where Russian tax legislation provides, calculation may be assigned to the tax authority or a tax agent.

If assigned to the tax authority, it sends the taxpayer a tax payment notice no later than thirty days before the payment deadline unless Russian tax legislation provides otherwise. [As amended by Federal Law No. 18-FZ of February 25, 2022.]

Tax authorities calculate tax payable by individuals on immovable-property objects and/or vehicles for no more than the three tax periods preceding the calendar year in which the notice is sent. [Paragraph added by Federal Law No. 52-FZ of April 2, 2014.]

In the case in the second paragraph, if the taxpayer timely performs the duty in Article 23(2.1), tax is calculated beginning with the tax period in which that duty was performed. [Paragraph added by Federal Law No. 52-FZ of April 2, 2014.]

[Paragraph added by Federal Law No. 325-FZ of September 29, 2019.] [Repealed by Federal Law No. 287-FZ of July 31, 2025.]

2.1. Unless this paragraph provides otherwise, taxes specified in Article 14(3) and Article 15(1) and (2) may be recalculated for no more than the three tax periods preceding the calendar year in which the recalculation notice is sent.

No recalculation is made if it would increase amounts of those taxes previously paid. [As amended by Federal Law No. 374-FZ of November 23, 2020.]

[Paragraph added by Federal Law No. 334-FZ of August 3, 2018.]

3. A tax payment notice must state the tax payable, taxable object, tax base, payment deadline, and information needed to transfer the tax as a unified tax payment to the Russian budget system. [As amended by Federal Laws No. 52-FZ of April 2, 2014, No. 546-FZ of December 27, 2018, and No. 263-FZ of July 14, 2022.]

One notice may cover several taxes.

The federal executive authority responsible for control and supervision in the field of taxes and levies approves the notice form.

4. A notice may be sent by registered mail or electronically through the taxpayer's personal account or the personal account on the Unified Portal of State and Municipal Services. A mailed notice is deemed received six days after dispatch. [As amended by Federal Laws No. 97-FZ of June 29, 2012, No. 347-FZ of November 4, 2014, No. 325-FZ of September 29, 2019, No. 374-FZ of November 23, 2020, and No. 125-FZ of April 14, 2023.]

On application, a taxpayer or legal or authorized representative may obtain a paper notice against receipt from any tax authority or through a multifunctional center for state and municipal services. It is provided no later than five days after receipt of the application. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

The federal executive authority responsible for control and supervision in the field of taxes and levies approves the application form. [As amended by Federal Laws No. 97-FZ of June 29, 2012, No. 325-FZ of September 29, 2019, and No. 374-FZ of November 23, 2020.]

If total taxes calculated by the tax authority are less than 300 rubles, no notice is sent unless it is sent in the calendar year after which the authority loses the ability to send it under the third paragraph of paragraph 2. [Paragraph added by Federal Law No. 113-FZ of May 2, 2015.] [As amended by Federal Law No. 259-FZ of August 8, 2024.]

5. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.] [Repealed by Federal Law No. 263-FZ of July 14, 2022.]

6. Tax and levy amounts are calculated in whole rubles. A tax amount below 50 kopecks is disregarded and an amount of 50 kopecks or more is rounded to a whole ruble. A levy is rounded to a whole ruble. [Paragraph added by Federal Law No. 248-FZ of July 23, 2013.] [As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Article as revised by Federal Law No. 229-FZ of July 27, 2010.]

Article 53. Tax Base and Tax Rate; Amounts of Levies

[Heading as revised by Federal Law No. 127-FZ of November 2, 2004.]

1. The tax base is the value, physical, or other characteristic of the taxable object. The tax rate is the amount of tax charged per unit of measurement of the tax base. This Code establishes the tax base and the procedure for determining it, the rates of federal taxes, and the amounts of federal levies. [As amended by Federal Law No. 127-FZ of November 2, 2004.]

[Textual paragraph repealed by Federal Law No. 137-FZ of July 27, 2006.]

2. This Code establishes the tax base and the procedure for determining it for regional and local taxes. The laws of constituent entities of the Russian Federation and regulatory legal acts of the representative bodies of municipalities respectively establish the rates of regional and local taxes within the limits established by this Code, unless this paragraph provides otherwise. [As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 199-FZ of June 11, 2021.]

This Code establishes rates of regional taxes to be levied in the Sirius federal territory. Regulatory legal acts of the representative body of the Sirius federal territory establish rates of local taxes to be levied in that territory within the limits established by this Code. [Textual paragraph added by Federal Law No. 199-FZ of June 11, 2021.]

Article 54. General Matters Concerning Calculation of the Tax Base

1. Taxpayers that are organizations calculate the tax base at the end of each tax period on the basis of data in accounting registers and/or other documented data concerning taxable objects or objects connected with taxation.

If, in the current tax or reporting period, errors or distortions are discovered in the calculation of the tax base that relate to previous tax or reporting periods, the tax base and the amount of tax are recalculated for the period in which those errors or distortions were made. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

If the period in which the errors or distortions were made cannot be determined, the tax base and the amount of tax are recalculated for the tax or reporting period in which they are discovered. A taxpayer may also recalculate the tax base and the amount of tax for the tax or reporting period in which errors or distortions relating to previous tax or reporting periods are discovered if those errors or distortions resulted in overpayment of tax, except where the rates of the relevant tax in effect for the period of discovery exceed the rates of that tax that were in effect for the period to which the errors or distortions relate. [Textual paragraph added by Federal Law No. 137-FZ of July 27, 2006.] [As amended by Federal Laws No. 224-FZ of November 26, 2008,

and No. 425-FZ of November 28, 2025.]

2. Individual entrepreneurs, privately practicing notaries, and advokats who have established advokat offices calculate the tax base at the end of each tax period on the basis of their records of income, expenses, and business transactions, in accordance with a procedure determined by the Ministry of Finance of the Russian Federation. [As amended by Federal Laws No. 154-FZ of July 9, 1999; No. 58-FZ of June 29, 2004; and No. 137-FZ of July 27, 2006.]

3. Other taxpayers who are individuals calculate the tax base on the basis of information received, in the prescribed cases, from organizations and/or individuals concerning amounts of income paid to them and taxable objects, and on the basis of their own records, maintained in any form, of income received and taxable objects. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

4. The rules provided for by paragraphs 1 and 2 of this Article also apply to tax agents. [Paragraph added by Federal Law No. 137-FZ of July 27, 2006.]

5. In the cases provided for by this Code, tax authorities calculate the tax base at the end of each tax period on the basis of the data available to them. [Paragraph added by Federal Law No. 137-FZ of July 27, 2006.]

6. The provisions on recalculation of the tax base in paragraph 1 of this Article also apply when recalculating the base for insurance contributions, unless Chapter 34 of this Code provides otherwise. [Paragraph added by Federal Law No. 243-FZ of July 3, 2016.]

Article 54.1. Limits on the Exercise of Rights in Calculating the Tax Base and/or the Amount of Tax, a Levy, or Insurance Contributions

1. A taxpayer may not reduce the tax base and/or the amount of tax payable as a result of distortion of information concerning facts of economic life, or the aggregate of such facts, or concerning taxable objects that must be reflected in the taxpayer's tax accounting and/or financial accounting or tax reporting.

2. In the absence of the circumstances provided for by paragraph 1 of this Article, a taxpayer may, in respect of transactions or operations that have occurred, reduce the tax base and/or the amount of tax payable in accordance with the rules of the relevant Chapter of Part Two of this Code if both of the following conditions are satisfied:

  1. the principal purpose of the transaction or operation is not nonpayment or incomplete payment and/or offset or refund of tax;

  2. the obligation under the transaction or operation was performed by a person that is a party to the agreement concluded with the taxpayer and/or by a person to which the obligation to perform the transaction or operation was transferred by agreement or by law.

3. For purposes of paragraphs 1 and 2 of this Article, none of the following may, by itself, constitute grounds for recognizing a taxpayer's reduction of the tax base and/or the amount of tax payable as unlawful: the signing of primary accounting documents by an unidentified or unauthorized person; a violation of tax and levy legislation by the taxpayer's counterparty; or the taxpayer's ability to obtain the same economic result by entering into other transactions or operations not prohibited by law.

4. The provisions of this Article also apply to levies and insurance contributions and extend to payers of levies, payers of insurance contributions, and tax agents.

[Article added by Federal Law No. 163-FZ of July 18, 2017.]

Article 55. Tax Period

1. A tax period means a calendar year or another period established for an individual tax, at the end of which the tax base is determined and the amount of tax payable is calculated. A tax period may consist of one or more reporting periods, subject to the special rules established by this Article. [As amended by Federal Laws No. 154-FZ of July 9, 1999; No. 137-FZ of July 27, 2006; and No. 173-FZ of July 18, 2017.]

2. If Part Two of this Code establishes the calendar year as the tax period for a tax, the beginning and end of that tax period are determined subject to this paragraph and paragraph 3 of this Article.

If an organization is formed, or an individual is registered as an individual entrepreneur, during the period from January 1 through November 30 of a calendar year, its first tax period runs from the date of formation of the organization, or state registration of the individual as an individual entrepreneur, through December 31 of that calendar year.

If an organization is formed, or an individual is registered as an individual entrepreneur, during the period from December 1 through December 31 of a calendar year, its first tax period runs from the date of formation or registration through December 31 of the calendar year following the year of formation or registration.

The rules in this paragraph do not apply in determining the first corporate profit-tax period of a foreign organization that has voluntarily recognized itself as a tax resident of the Russian Federation in accordance with this Code and whose activities, as of the date of that recognition, did not give rise to a permanent establishment in the Russian Federation.

[Paragraph as revised by Federal Law No. 173-FZ of July 18, 2017.]

3. When an organization is terminated through liquidation or reorganization, or an individual terminates activities as an individual entrepreneur, the last tax period runs from January 1 of the calendar year in which the organization is terminated or the individual's state registration as an individual entrepreneur ceases to be valid through the date of state registration of the termination of the organization as a result of liquidation or reorganization or the date on which the individual's registration ceases to be valid.

If an organization is formed and terminated through liquidation or reorganization during a calendar year, or an individual is registered as an individual entrepreneur and that registration ceases to be valid during a calendar year, the tax period runs from the date of formation or registration through the date of state registration of the termination of the organization or the date on which the individual's registration ceases to be valid.

If an organization is formed, or an individual is registered as an individual entrepreneur, during the period from December 1 through December 31 of a calendar year and is terminated through liquidation or reorganization, or the registration ceases to be valid, before the end of the calendar year following the year of formation or registration, the tax period runs from the date of formation or registration through the date of state registration of termination of the organization or the date on which the individual's registration ceases to be valid.

[Paragraph as revised by Federal Law No. 173-FZ of July 18, 2017.]

3.1. If Part Two of this Code establishes the quarter as the tax period for a tax, the beginning and end of that tax period are determined subject to this paragraph and paragraph 3.2 of this Article.

If an organization is formed, or an individual is registered as an individual entrepreneur, at least ten days before the end of a quarter, its first tax period runs from the date of formation or registration through the end of the quarter in which formation or registration occurs.

If an organization is formed, or an individual is registered as an individual entrepreneur, less than ten days before the end of a quarter, its first tax period runs from the date of formation or registration through the end of the quarter following the quarter in which formation or registration occurs.

[Paragraph added by Federal Law No. 173-FZ of July 18, 2017.]

3.2. When an organization is terminated through liquidation or reorganization, or an individual terminates activities as an individual entrepreneur, its last tax period runs from the beginning of the quarter in which the organization is terminated or the individual's state registration ceases to be valid through the date of state registration of termination of the organization or the date on which the individual's registration ceases to be valid.

If an organization is formed and terminated through liquidation or reorganization during one quarter, or an individual is registered as an individual entrepreneur and that registration ceases to be valid during one quarter, the tax period runs from the date of formation or registration through the date of state registration of termination of the organization or the date on which the individual's registration ceases to be valid.

If an organization is formed, or an individual is registered as an individual entrepreneur, less than ten days before the end of a quarter and is terminated through liquidation or reorganization, or the registration ceases to be valid, before the end of the quarter following the quarter in which formation or registration occurs, the tax period runs from the date of formation or registration through the date of state registration of termination of the organization or the date on which the individual's registration ceases to be valid.

[Paragraph added by Federal Law No. 173-FZ of July 18, 2017.]

3.3. If Part Two of this Code establishes the calendar month as the tax period for a tax, the beginning and end of that tax period are determined subject to this paragraph and paragraph 3.4 of this Article.

When an organization is formed, or an individual is registered as an individual entrepreneur, its first tax period runs from the date of formation or registration through the end of the calendar month in which formation or registration occurs.

[Paragraph added by Federal Law No. 173-FZ of July 18, 2017.]

3.4. When an organization is terminated through liquidation or reorganization, or an individual terminates activities as an individual entrepreneur, its last tax period runs from the beginning of the calendar month in which the organization is terminated or the individual's state registration ceases to be valid through the date of state registration of termination of the organization or the date on which the individual's registration ceases to be valid.

If an organization is formed and terminated through liquidation or reorganization during one calendar month, or an individual is registered as an individual entrepreneur and that registration ceases to be valid during one calendar month, the tax period runs from the date of formation or registration through the date of state registration of termination of the organization or the date on which the individual's registration ceases to be valid.

[Paragraph added by Federal Law No. 173-FZ of July 18, 2017.]

3.5. For purposes of performing the duties of a personal-income-tax agent and determining the calculation period for insurance contributions, the beginning and end of the tax or calculation period are determined subject to this paragraph.

When an organization is formed, or an individual is registered as an individual entrepreneur, its first tax or calculation period runs from the date of formation or registration through the end of the calendar year in which formation or registration occurs.

When an advokat, mediator, privately practicing notary, insolvency administrator, appraiser, patent attorney, or another person engaged in private practice under Russian law is registered with a tax authority, that person's first calculation period runs from the date of registration through the end of the calendar year in which the registration occurs.

When an organization is terminated through liquidation or reorganization, or an individual terminates activities as an individual entrepreneur, its last tax or calculation period runs from the beginning of the calendar year through the date of state registration of termination of the organization or the date on which the individual's state registration ceases to be valid.

When an advokat, mediator, privately practicing notary, insolvency administrator, appraiser, patent attorney, or another person engaged in private practice under Russian law is deregistered with a tax authority, that person's last calculation period runs from the beginning of the calendar year through the date of deregistration.

If an organization is formed and terminated through liquidation or reorganization during a calendar year, or an individual is registered as an individual entrepreneur and that registration ceases to be valid during a calendar year, its tax or calculation period runs from the date of formation or registration through the date of state registration of termination of the organization or the date on which the individual's registration ceases to be valid.

If an advokat, mediator, privately practicing notary, insolvency administrator, appraiser, patent attorney, or another person engaged in private practice under Russian law is both registered and deregistered with a tax authority during a calendar year, that person's calculation period runs from the date of registration through the date of deregistration.

[Paragraph added by Federal Law No. 173-FZ of July 18, 2017.]

4. The rules provided for by paragraphs 2-3.4 of this Article do not apply to taxes paid under the special tax regimes provided for by Chapters 26.1, 26.2, and 26.5 of this Code. [As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 305-FZ of July 2, 2021.]

5. [Repealed by Federal Law No. 137-FZ of July 27, 2006.]

6. If a foreign organization whose activities, as of the relevant date, did not give rise to a permanent establishment in the Russian Federation voluntarily recognizes itself as a tax resident of the Russian Federation, its first corporate profit-tax period is determined under this paragraph.

If the foreign organization voluntarily recognizes itself as a tax resident of the Russian Federation from January 1 of the calendar year in which it submits an application for recognition as a tax resident of the Russian Federation, its first corporate profit-tax period runs from January 1 of that calendar year through the end of that calendar year.

If the foreign organization voluntarily recognizes itself as a tax resident of the Russian Federation from the date on which it submits an application for recognition as a tax resident of the Russian Federation to the tax authority, its first corporate profit-tax period runs from the date of submission through the end of the calendar year in which the application is submitted.

If the application described in the third textual paragraph of paragraph 6 for recognition as a tax resident of the Russian Federation is submitted on a date from December 1 through December 31, the foreign organization's first corporate profit-tax period runs from the date on which that application is submitted to the tax authority through the end of the calendar year following the year in which it is submitted.

[Paragraph added by Federal Law No. 32-FZ of February 15, 2016.]

7. [Paragraph added by Federal Law No. 243-FZ of July 3, 2016.] [Repealed by Federal Law No. 173-FZ of July 18, 2017.]

Article 56. Establishment and Use of Tax Relief and Relief from Levies

1. Tax relief and relief from levies are advantages tax legislation grants to specified categories of taxpayers and payers of levies over others, including the right not to pay or to pay a reduced amount.

Rules determining the grounds, procedure, and conditions for relief may not be individual in character.

[Paragraph 2 excluded by Federal Law No. 154-FZ of July 9, 1999.]

2. Unless this Code provides otherwise, a taxpayer may waive relief or suspend its use for one or more tax periods. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

3. This Code establishes and abolishes relief for federal taxes and levies.

Unless this paragraph provides otherwise, this Code and/or constituent-entity tax laws establish and abolish relief for regional taxes. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

Unless this paragraph provides otherwise, this Code and/or tax-related regulatory legal acts of representative bodies of municipal formations, or tax laws of Moscow, St. Petersburg, and Sevastopol, establish and abolish relief for local taxes. [As amended by Federal Laws No. 379-FZ of November 29, 2014, and No. 199-FZ of June 11, 2021.]

This Code and/or regulatory legal acts of the representative body of the Sirius Federal Territory establish and abolish relief for regional and local taxes levied there. [Paragraph added by Federal Law No. 199-FZ of June 11, 2021.] [As amended by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 95-FZ of July 29, 2004.]

Article 56.1. Special Rules for Reduced Tax Rates, Tax Relief, and Reduced Insurance-Contribution Rates Applied by Residents of Territories of Advanced Development and International Territories of Advanced Development, the Free Port of Vladivostok, the Arctic Zone of the Russian Federation, Special Economic Zones and the Kaliningrad Special Economic Zone, and Participants in the Free Economic Zone in the Republic of Crimea and Federal City of Sevastopol

1. Beginning April 1, 2026, this Article applies to organizations having the corresponding status of resident or participant under:

For purposes of this Article, those statuses and organizations are referred to, respectively, as “resident or participant status” and a “resident or participant taxpayer.” In cases under Part Two, a resident or participant taxpayer applies reduced tax rates, tax relief, and reduced insurance-contribution rates during the current calendar year until the applicable periods in this Code, constituent-entity laws, and municipal regulatory legal acts expire, if it simultaneously satisfies:

  1. during the three calendar years immediately preceding January 1 of the current year, it was not held administratively liable more than twice under Article 19.7 of the Code of Administrative Offenses of the Russian Federation for failing to provide the tax authority at its place of registration with accounting or financial statements constituting the state accounting-statements information resource under Federal Law No. 402-FZ of December 6, 2011, “On Accounting”;

  2. as of December 31 immediately preceding the current year, it performs specified obligations under its agreement to operate in a territory of advanced development, international territory of advanced development, or the Free Port of Vladivostok; agreement on investment activity in the Arctic Zone; agreement on industrial-production, technology-development, tourist-recreation, or port-special-economic-zone activity; investment declaration; or agreement on conditions for activity in the Crimea and Sevastopol Free Economic Zone (in this Article, an “activity agreement, contract, or investment declaration”).

2. The law of the constituent entity in which the activity is conducted determines indicators of performance of specified obligations under the activity agreement, contract, or investment declaration and permissible deviations of actual values from planned values. The list must include the number of jobs created and capital investment made and may include indicators of other obligations.

3. Information on performance as of December 31 immediately preceding the current year is provided annually, no later than May 15, to the tax authority at the resident or participant taxpayer's location by the relevant managing company or public authority: the managing company designated by the Government of the Russian Federation for territories of advanced development and international territories of advanced development; the constituent-entity authority for territories formed under Article 34 of Federal Law No. 473-FZ of December 29, 2014, “On Territories of Advanced Development in the Russian Federation”; the managing companies for the Free Port of Vladivostok and Arctic Zone; the organization recognized as managing company of special economic zones; the Kaliningrad Special Economic Zone administration; or the highest executive authority of Crimea or Sevastopol.

The federal executive authority responsible for control and supervision in the field of taxes and levies approves the form and submission procedure.

4. For purposes of this Article, if the requirements in paragraph 1 are satisfied, a resident or participant taxpayer, other than an Arctic-Zone resident that is a mineral-extraction-tax taxpayer, applies during the current calendar year the reduced tax rates, tax relief, and reduced insurance-contribution rates under the procedure established by this Code, until the periods for their application specified in this Code, the laws of constituent entities of the Russian Federation, and regulatory legal acts of the representative bodies of municipalities expire. This rule applies if, as of December 31 of the calendar year immediately preceding the current calendar year, the ratio of the capital investment and/or research and/or development expenditure made by the resident or participant taxpayer in implementing its activity agreement, contract, or investment declaration to the applicable amount TB_max_TAD, TB_max_ITAD, TB_max_FPV, TB_max_AZ, TB_max_SEZ, TB_max_Kaliningrad_SEZ, or TB_max_Crimea_FEZ is at least 1, unless this Article provides otherwise.

5. The law of the constituent entity in which the activity is conducted may establish another value for that ratio, including zero. The Government of the Russian Federation may determine additional conditions for establishing a value below 1.

6. TB_max_TAD is determined cumulatively from the date territory-of-advanced-development resident status is acquired through December 31 immediately preceding the current year as the sum of TB_profit_TAD, TB_MET_TAD, TB_contributions_TAD, TB_property_TAD, and TB_land_TAD.

7. TB_max_ITAD is determined cumulatively from the date international-territory-of-advanced-development resident status is acquired through December 31 immediately preceding the current year as the sum of TB_profit_ITAD, TB_contributions_ITAD, TB_property_ITAD, and TB_land_ITAD.

8. TB_max_FPV is determined cumulatively from the date Free-Port-of-Vladivostok resident status is acquired through December 31 immediately preceding the current year as the sum of TB_profit_FPV, TB_contributions_FPV, TB_property_FPV, and TB_land_FPV.

9. TB_max_AZ is determined cumulatively from the date Arctic-Zone resident status is acquired through December 31 immediately preceding the current year as the sum of TB_profit_AZ, TB_property_AZ, and TB_land_AZ.

10. TB_max_SEZ is determined cumulatively from the date special-economic-zone resident status is acquired through December 31 immediately preceding the current year as the sum of TB_profit_SEZ, TB_property_SEZ, and TB_land_SEZ.

11. TB_max_Kaliningrad_SEZ is determined cumulatively from the date Kaliningrad Special Economic Zone resident status is acquired through December 31 immediately preceding the current year as the sum of TB_profit_Kaliningrad_SEZ, TB_contributions_Kaliningrad_SEZ, TB_property_Kaliningrad_SEZ, and TB_land_Kaliningrad_SEZ.

12. TB_max_Crimea_FEZ is determined cumulatively from the date participant status in the Crimea and Sevastopol Free Economic Zone is acquired through December 31 immediately preceding the current year as the sum of TB_profit_Crimea_FEZ, TB_contributions_Crimea_FEZ, TB_property_Crimea_FEZ, and TB_land_Crimea_FEZ.

13. The law of the constituent entity in which the activity is conducted may permit the taxpayer to index annually the capital investment made under the activity agreement, contract, or investment declaration by the fixed-capital-investment deflator index in the Russian medium-term socioeconomic-development forecast.

14. For purposes of this Article, capital investment and research and/or development expenditure comprises, from acquisition of resident or participant status: expenditure included under Article 257 in the initial value of fixed assets or depreciable intangible assets, insofar as patent-holder rights to an invention, industrial design, or utility model and author or other right-holder rights to use computer software or a database are concerned, without applying coefficient 2; and research and/or development expenditure under Article 262, likewise without applying coefficient 2. The following are excluded:

  1. expenditure on passenger automobiles, motorcycles, and sports, tourist, or pleasure vessels and on construction or reconstruction of residential premises. The vehicle and vessel exclusion does not apply where the expenditure is under the activity agreement, contract, or investment declaration and the taxpayer has an agreement for tourist-recreation activity in a tourist-recreation special economic zone, implements a tourist-recreation investment project in the Kaliningrad Special Economic Zone, or provides services constituting a taxable object under Article 418.3;

  2. expenditure on depreciable property or research and/or development results acquired from a person related to the taxpayer under Article 105.1 if that or another related person previously included the property among fixed assets or intangible assets or accounted for the research and/or development expenditure under Article 262, and expenditure on other depreciable property previously accounted for by the taxpayer as depreciable property;

  3. expenditure on depreciable property or research and/or development results financed by subsidies from budgets of the Russian budget system;

  4. the residual value of depreciable property received by succession upon reorganization other than transformation and acquired or created by the reorganized organization before completion of the reorganization.

15. Capital investment and research and/or development expenditure is measured at actual prices of goods, work, or services, but not above prices determined under Article 105.3, excluding value-added tax.

16. To verify compliance in the calendar year immediately preceding the current year with paragraph 4, a resident or participant taxpayer annually submits, no later than March 25, to the tax authority at its location, or at its place of registration as a major taxpayer, a calculation as of December 31 of its capital investment and/or research and development expenditure and the applicable amount TB_max_TAD, TB_max_ITAD, TB_max_FPV, TB_max_AZ, TB_max_SEZ, TB_max_Kaliningrad_SEZ, or TB_max_Crimea_FEZ.

The federal executive authority responsible for control and supervision in the field of taxes and levies approves the form and submission procedure.

17. This Article does not apply to a resident or participant taxpayer during the three consecutive calendar years beginning with the year status is acquired.

[Article added by Federal Law No. 18-FZ of February 11, 2026.]

Article 57. Deadlines for Paying Taxes, Levies, and Insurance Contributions

[Heading as revised by Federal Law No. 243-FZ of July 3, 2016.]

1. A payment deadline is established for each tax, levy, and insurance contribution. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

A deadline may be changed only under this Code. [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 102-FZ of April 1, 2020.]

2. A taxpayer, payer of a levy, or payer of insurance contributions that pays after the deadline pays late-payment interest under this Code. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

3. Deadlines are determined by a calendar date; expiry of a period measured in years, quarters, months, or days; an event that must occur; or an action that must be performed. This Code establishes a deadline for each action by participants in tax relations. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006, No. 243-FZ of July 3, 2016, and No. 102-FZ of April 1, 2020.]

4. If the tax authority calculates tax, the duty to pay arises no earlier than receipt of the tax payment notice. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999.] [As amended by Federal Law No. 52-FZ of April 2, 2014.]

Article 58. Procedure for Paying Taxes, Levies, and Insurance Contributions

[Heading as revised by Federal Law No. 243-FZ of July 3, 2016.]

1. Unless this paragraph provides otherwise, taxes and advance tax payments are paid or remitted to the Russian budget system as a unified tax payment.

Professional income tax and levies for use of wildlife objects and aquatic biological resources independently paid under Chapter 25.1 may be paid outside that mechanism.

State duty for which an arbitration court issued an enforcement document is paid as a unified tax payment. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Other state duty, personal income tax paid under Article 227.1, and excess-profit tax are paid outside that mechanism. [As amended by Federal Laws No. 415-FZ of August 4, 2023, No. 176-FZ of July 12, 2024, and No. 362-FZ of October 29, 2024.]

Insurance contributions for additional social security of civil-aviation flight-crew members and specified categories of coal-industry employees are paid outside that mechanism. The relevant payer lists are established under Federal Law No. 155-FZ of November 27, 2001, “On Additional Social Security for Flight-Crew Members of Civil-Aviation Aircraft,” and Federal Law No. 84-FZ of May 10, 2010, “On Additional Social Security for Specified Categories of Employees of Coal-Industry Organizations.” [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph as revised by Federal Law No. 263-FZ of July 14, 2022.]

2. The taxpayer or tax agent pays or remits tax payable within the prescribed deadlines.

3. This Code may provide for preliminary payments during the tax period, referred to as advance payments. The duty to pay them is treated as performed under rules comparable to those for tax. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Paragraph repealed by Federal Law No. 263-FZ of July 14, 2022.]

A violation of the procedure for calculating and/or paying advance payments does not constitute grounds for holding a person liable for a tax-legislation violation.

4. Tax is paid or remitted in cash or noncash form. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

If no bank is available, individuals may pay through the cashier of a local administration or of the executive-administrative body of the Sirius Federal Territory, or through a federal postal organization. They may also pay through a multifunctional center for state and municipal services that, by decision of the constituent entity's highest executive authority, accepts and remits such money. [As amended by Federal Laws No. 199-FZ of June 11, 2021, and No. 595-FZ of December 19, 2023.]

[Paragraph as revised by Federal Law No. 232-FZ of July 29, 2018.]

4.1. In the case in the second paragraph of paragraph 4, the local administration, Sirius executive-administrative body, federal postal organization, and multifunctional center must: [As amended by Federal Law No. 199-FZ of June 11, 2021.]

  1. accept individuals' money toward taxes as a unified tax payment and correctly and timely transfer it, subject to paragraph 4.2, to the Federal Treasury account in the Russian budget system for each taxpayer or tax agent, without charging an acceptance or transfer fee; [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  2. maintain records, by taxpayer or tax agent, of money accepted and transferred as a unified tax payment; [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  3. issue a receipt or other document confirming acceptance. The federal executive authority responsible for control and supervision in the field of taxes and levies approves the form used by the local administration and Sirius executive-administrative body; [As amended by Federal Law No. 199-FZ of June 11, 2021.]

  4. on request, provide tax authorities or their officials with documents confirming acceptance and transfer. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Paragraph added by Federal Law No. 232-FZ of July 29, 2018.]

4.2. Cash accepted from an individual by a local administration or Sirius executive-administrative body must, within five days, be deposited with a bank or federal postal organization for transfer to the Federal Treasury account. [As amended by Federal Laws No. 199-FZ of June 11, 2021, and No. 263-FZ of July 14, 2022.]

Cash accepted from an individual by a federal postal organization or multifunctional center, and cash received by a federal postal organization from a local administration or Sirius body, must be deposited with a bank within five days for subsequent transfer. [As amended by Federal Laws No. 199-FZ of June 11, 2021, and No. 263-FZ of July 14, 2022.]

If a natural disaster or other force-majeure circumstance prevents deposit within that period, it is extended until the circumstance ends.

[Paragraph added by Federal Law No. 232-FZ of July 29, 2018.]

4.3. A local administration, Sirius executive-administrative body, federal postal organization, or multifunctional center is liable under this Code and other Russian legislation for nonperformance or improper performance of paragraph 4.1 or 4.2 duties. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

Liability does not release it from the duty to transfer money accepted as a unified tax payment. [As amended by Federal Laws No. 199-FZ of June 11, 2021, and No. 263-FZ of July 14, 2022.]

[Paragraph added by Federal Law No. 232-FZ of July 29, 2018.]

4.4. If accepted money is not timely transferred to the Federal Treasury account, measures comparable to those under Articles 46 and 47 apply to recover the untransferred amount from the local administration, Sirius executive-administrative body, federal postal organization, or multifunctional center. [As amended by Federal Laws No. 199-FZ of June 11, 2021, and No. 263-FZ of July 14, 2022.]

A demand to transfer the accepted money must be sent no later than three months after the tax authority discovers and documents the untransferred amount. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

The demand is a notice to the relevant body or organization of the untransferred amount and its duty to transfer it within the prescribed period. [As amended by Federal Laws No. 199-FZ of June 11, 2021, and No. 263-FZ of July 14, 2022.]

[Paragraph added by Federal Law No. 232-FZ of July 29, 2018.]

5. The specific payment procedure is established for each tax in accordance with this Article.

This Code establishes the procedure for federal taxes.

Constituent-entity laws and municipal regulatory legal acts establish, respectively, procedures for regional and local taxes in accordance with this Code. This Code establishes the procedure for regional taxes in the Sirius Federal Territory, and its representative body's regulatory legal acts establish the procedure for local taxes there. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

6. A taxpayer must pay tax within one month after receiving a tax payment notice unless the notice states a longer period.

If the tax authority recalculates previously assessed tax, payment is made under the tax payment notice by the deadline stated in it, and the notice must be sent no later than thirty days before that deadline. [Paragraph added by Federal Law No. 52-FZ of April 2, 2014.]

7. This Article also applies to payment as a unified tax payment of levies, insurance contributions, late-payment interest, penalties, and interest. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

8. Paragraphs 2 through 6 also apply to advance payments.

9. If tax legislation requires payment or remittance of taxes, advance tax payments, levies, or insurance contributions before the corresponding tax return or calculation is filed, or if this Code imposes no filing duty, other than taxes paid by individuals under tax payment notices, taxpayers, payers of levies, tax agents, and payers of insurance contributions submit to the tax authority a notice of calculated amounts.

Unless this paragraph provides otherwise, the notice is submitted to the tax authority at the place of registration no later than the twenty-fifth day of the month in which payment is due, electronically over telecommunications channels with an enhanced qualified electronic signature or through the taxpayer's personal account. Taxpayers not referred to in Article 80(3) may submit it on paper. An individual entrepreneur may submit it through the personal account in the prescribed electronic format signed with an enhanced unqualified electronic signature generated under the procedure established by the federal executive authority responsible for control and supervision in the field of taxes and levies in accordance with Federal Law No. 63-FZ of April 6, 2011, “On Electronic Signatures.” [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 539-FZ of November 27, 2023.]

Organizations and individual entrepreneurs acting as personal-income-tax agents state in the notice due under the preceding textual paragraph the tax calculated and withheld from the first through the twenty-second day of the current month. For tax calculated and withheld from the twenty-third through the last day of that month, they submit a notice no later than the third day of the following month; for December 23 through 31, no later than the last business day of the calendar year. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

The federal executive authority responsible for control and supervision in the field of taxes and levies approves the notice form and formats.

If a cumulative advance payment included in the taxpayer's aggregate obligation for a reporting period is less than the advance payment for the preceding reporting period of the same tax period, the taxpayer may submit a notice stating a negative advance payment equal to the difference to reduce the aggregate obligation. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

If the tax authority finds that notice indicators fail prescribed control ratios in a manner showing incorrect completion, the notice is treated as wholly or partly not submitted. The taxpayer, tax agent, or payer of insurance contributions is informed no later than the following day electronically over telecommunications channels through an electronic-document-flow operator or through the taxpayer's personal account. If a notice was submitted on paper and access to the personal account is absent or has ended, notice of the discrepancy is sent by registered mail no later than ten days after receipt. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

A notice is treated as not submitted in part if indicators concerning the duty for a particular tax, levy, advance tax payment, or insurance contribution fail the control ratios in a manner showing incorrect completion. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

The federal executive authority responsible for control and supervision in the field of taxes and levies approves the list of control ratios. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 232-FZ of July 29, 2018.] [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Article as revised by Federal Law No. 137-FZ of July 27, 2006.]

Article 59. Recognition and Write-Off of an Outstanding Liability as Uncollectible

[Heading as revised by Federal Law No. 263-FZ of July 14, 2022.]

1. An outstanding liability recorded for a taxpayer, payer of levies, payer of insurance contributions, or tax agent that caused a negative unified-tax-account balance and cannot be discharged and/or recovered is recognized as uncollectible: [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  1. upon liquidation of an organization under Russian or foreign law, or removal of a legal entity from the Unified State Register of Legal Entities by decision of the registration authority after a bailiff terminates enforcement proceedings and returns the enforcement document on a ground in Article 46(1)(3) or (4) of Federal Law No. 229-FZ of October 2, 2007, “On Enforcement Proceedings,” to the extent the liability was not discharged because the organization's property was insufficient and/or its founders or members could not discharge it within the limits and under the procedure established by Russian law; [As amended by Federal Laws No. 240-FZ of July 3, 2016, No. 401-FZ of November 30, 2016, No. 232-FZ of July 29, 2018, and No. 263-FZ of July 14, 2022.]

  2. upon completion of bankruptcy proceedings for an individual or individual entrepreneur under Federal Law No. 127-FZ of October 26, 2002, “On Insolvency (Bankruptcy),” to the extent that Federal Law releases the person from the payment duty; [As amended by Federal Law No. 263-FZ of July 14, 2022.]

2.1) [Subparagraph added by Federal Law No. 240-FZ of July 3, 2016.] [Repealed by Federal Law No. 263-FZ of July 14, 2022.]

  1. upon an individual's death or declaration of death under Russian civil-procedure legislation, for outstanding liabilities for all taxes, levies, and insurance contributions; but for taxes in Article 14(3) and Article 15, only to the extent they exceed inherited-property value, including where the inheritance passes to the Russian Federation; [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 263-FZ of July 14, 2022.]

  2. upon adoption of a judicial act under which the tax authority loses the ability to recover because the recovery period expired, including a ruling refusing to reinstate a missed period for filing a recovery application; [As amended by Federal Law No. 263-FZ of July 14, 2022.]

4.1) when a bailiff terminates enforcement proceedings and returns the enforcement document on a ground in Article 46(1)(3) or (4) of Federal Law No. 229-FZ of October 2, 2007, “On Enforcement Proceedings,” if more than five years have passed since an outstanding liability arose and its amount does not exceed the statutory threshold for commencing bankruptcy proceedings against the debtor; [Subparagraph added by Federal Law No. 248-FZ of July 23, 2013.] [As amended by Federal Laws No. 493-FZ of December 25, 2018, and No. 263-FZ of July 14, 2022.]

4.2) upon tax deregistration of a foreign person under Article 84(5.5); [Subparagraph added by Federal Law No. 244-FZ of July 3, 2016.] [As amended by Federal Law No. 100-FZ of May 29, 2024.]

4.3) upon adoption of a judicial act returning an application to declare the debtor bankrupt or terminating bankruptcy proceedings because funds are insufficient to cover procedural costs; [Subparagraph added by Federal Law No. 493-FZ of December 25, 2018.]

  1. in other cases provided for by Russian tax legislation.

1.1. If a foreign person is registered under Article 83(4.6) after deregistration under Article 84(5.5), an outstanding liability recognized as uncollectible under paragraph 1(4.2) is reinstated and is payable within the period in Article 174.2(11) or Article 174.3(7). [Paragraph added by Federal Law No. 244-FZ of July 3, 2016.] [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 100-FZ of May 29, 2024.]

1.2. If a positive unified-tax-account balance arises after a liability was recognized as uncollectible under paragraph 1(4.3), the liability is reinstated up to the positive balance on the reinstatement date. [Paragraph added by Federal Law No. 263-FZ of July 14, 2022.]

2. The following bodies may decide to recognize and write off an outstanding liability as uncollectible: [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  1. tax authorities, except in the case in subparagraph 3; [As amended by Federal Law No. 325-FZ of September 29, 2019.]

  2. [Repealed by Federal Law No. 325-FZ of September 29, 2019.]

  3. customs authorities designated by the federal executive authority responsible for customs, for taxes, late-payment interest, and penalties payable in connection with movement of goods across the customs border of the Customs Union. [As amended by Federal Law No. 306-FZ of November 27, 2010.]

3. Constituent-entity laws and municipal regulatory legal acts may establish additional grounds for recognizing regional- and local-tax liabilities as uncollectible. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

Regulatory legal acts of the representative body of the Sirius Federal Territory may establish additional grounds for local-tax liabilities there. [Paragraph added by Federal Law No. 199-FZ of June 11, 2021.] [As amended by Federal Law No. 263-FZ of July 14, 2022.]

4. Taxes, levies, insurance contributions, late-payment interest, penalties, and interest debited from bank accounts of taxpayers, payers of levies, payers of insurance contributions, or tax agents but not transferred to the Russian budget system are recognized as uncollectible and written off under this Article if the relevant banks have been liquidated when the decision is adopted. [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 263-FZ of July 14, 2022.]

5. The federal executive authority responsible for control and supervision in the field of taxes and levies and, for taxes, late-payment interest, and penalties connected with movement across the Customs Union border, the federal executive authority responsible for customs approve the write-off procedure and list of documents confirming paragraph 1 circumstances. [As amended by Federal Laws No. 306-FZ of November 27, 2010, and No. 263-FZ of July 14, 2022.]

6. [Repealed by Federal Law No. 263-FZ of July 14, 2022.]

[Article as revised by Federal Law No. 229-FZ of July 27, 2010.]

Article 60. Duties of Banks in Executing Instructions to Transfer Taxes, Levies, and Insurance Contributions

[Heading as revised by Federal Laws No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

1. In the order of priority established by Russian civil legislation, banks must execute a taxpayer's instruction to transfer money as a unified tax payment to the Federal Treasury account in the Russian budget system (in this Article, a “taxpayer instruction”) and a tax-authority instruction placed in the register of recovery decisions to transfer an outstanding liability to that budget system (a “tax-authority instruction”). [As amended by Federal Law No. 263-FZ of July 14, 2022.]

2. Unless this Code provides otherwise, a bank executes a taxpayer instruction within one operating day after receipt and a tax-authority instruction within one operating day after it is placed in the register. No service fee is charged, except for a cross-border money transfer using an international payment card where the taxpayer is served by a foreign bank.

If an individual taxpayer presents an instruction to a separate bank subdivision that has no correspondent account or subaccount, the period is extended by the time required for a federal postal organization to deliver it to a subdivision having such an account, but by no more than five operating days.

[Paragraph as revised by Federal Law No. 263-FZ of July 14, 2022.]

3. If the taxpayer's account contains money or precious metals or has an electronic-money balance, the bank may not delay execution of either instruction. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006, No. 162-FZ of June 27, 2011, and No. 343-FZ of November 27, 2017.]

3.1. If a taxpayer instruction cannot be timely executed because money in the bank's correspondent account with a Central Bank institution is absent or insufficient, or a tax-authority instruction cannot be timely executed because money or precious metals in the taxpayer's account or money in that correspondent account is absent or insufficient, the bank must, on the day following expiry of the execution period, report nonexecution or partial execution. For a taxpayer instruction, it reports to the tax authority at the bank's location and the taxpayer; for a tax-authority instruction, to the issuing tax authority and the tax authority at the location of the bank or its separate subdivision. [As amended by Federal Law No. 343-FZ of November 27, 2017.]

The Central Bank of the Russian Federation, in coordination with the federal executive authority responsible for control and supervision in the field of taxes and levies, establishes the form and formats of the bank's report and the procedure for electronic transmission. [Paragraph added by Federal Law No. 306-FZ of November 2, 2013.]

[Paragraph added by Federal Law No. 137-FZ of July 27, 2006.] [As amended by Federal Law No. 248-FZ of July 23, 2013.]

4. Banks are liable under this Code for nonperformance or improper performance of duties under this Article.

Liability does not release a bank from transferring the untransferred money to the Russian budget system. If it fails to do so within the prescribed period, recovery from its money is made under a procedure comparable to Article 46 and from other property under a procedure comparable to Article 47. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999.] [As amended by Federal Laws No. 137-FZ of November 4, 2005, No. 137-FZ of July 27, 2006, No. 343-FZ of November 27, 2017, and No. 263-FZ of July 14, 2022.]

4.1. Repeated violation of those duties within one calendar year is grounds for the tax authority to petition the Central Bank of the Russian Federation to revoke the banking license. [As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 229-FZ of July 27, 2010.]

4.2. A demand to transfer an outstanding liability consisting of money the bank failed to transfer must be sent electronically over telecommunications channels no later than three months after the tax authority discovers and documents the untransferred amount.

The demand is notice to the bank of that amount and its duty to transfer it within the prescribed period.

The federal executive authority responsible for control and supervision in the field of taxes and levies approves its formats and electronic transmission procedure.

[Paragraph added by Federal Law No. 229-FZ of July 27, 2010.] [As amended by Federal Law No. 263-FZ of July 14, 2022.]

5. This Article also applies to bank execution of instructions of tax agents, payers of levies, and payers of insurance contributions and to transfer of levies, insurance contributions, late-payment interest, penalties, and interest to the Russian budget system.

It also applies to bank execution of instructions to transfer unified tax payments for third parties.

It also applies to bank execution of taxpayer and payer-of-levy instructions to transfer taxes and levies paid outside the unified-tax-payment mechanism. [Paragraph added by Federal Law No. 415-FZ of August 4, 2023.]

[Paragraph as revised by Federal Law No. 263-FZ of July 14, 2022.]

6. This Article also applies when a bank executes instructions of local administrations, federal postal organizations, and multifunctional centers for state and municipal services to transfer to the Federal Treasury account money accepted from individual taxpayers, tax agents, payers of levies, or payers of insurance contributions. [Paragraph added by Federal Law No. 137-FZ of July 27, 2006.] [As amended by Federal Laws No. 243-FZ of July 3, 2016, No. 232-FZ of July 29, 2018, and No. 263-FZ of July 14, 2022.]

7. A bank charges no service fee when executing instructions under Article 79 to refund money to taxpayers, tax agents, payers of levies, or payers of insurance contributions. [Paragraph added by Federal Law No. 137-FZ of July 27, 2006.] [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 263-FZ of July 14, 2022.]

Chapter 9. Deferral, Installment Plan, and Investment Tax Credit

[Heading as revised by Federal Law No. 263-FZ of July 14, 2022.]

Article 61. General Conditions for Granting a Deferral, Installment Plan, or Investment Tax Credit

1. A deferral or installment plan for an outstanding liability and/or for taxes, levies, or insurance contributions not yet due (in this Chapter, respectively, a “deferral” and “installment plan”), and an investment tax credit, are a postponement of the duty to pay to a later date.

2. Unless this Code provides otherwise, they are granted to the person applying for them (in this Chapter, the “applicant”) under this Chapter.

A deferral or installment plan for state duty is granted subject to Chapter 25.3.

3. A deferral or installment plan may be granted:

  1. for all or part of a tax, levy, or insurance contribution not yet due on the date the authorized body adopts a decision under Article 64(9);

  2. for all or part of the applicant's negative unified-tax-account balance constituting an outstanding liability, if a negative balance exists on the date on which the authorized body adopts a decision under Article 64(9) of this Code.

4. Unless this Chapter provides otherwise, interest accrues on the deferred or installment amount.

If the outstanding liability stated in the application is less than the negative balance on the decision date, the deferral or installment plan applies to the component taxes, levies, insurance contributions, late-payment interest, penalties, and interest in the allocation order in Article 45(8).

The amount granted may not exceed the amount in the application.

A second deferral, installment plan, or investment tax credit may not be granted for an outstanding liability and/or amounts not yet due for which an authorized body previously granted one of those forms of relief. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

Only an installment plan may be granted on the ground in Article 64(2)(7).

5. The applicant submits the application electronically to the authorized body over telecommunications channels or through the taxpayer's personal account. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

In considering it, the authorized decision-making body may propose other terms permitted by this Chapter, which are refined in coordination with the applicant.

6. Granting a deferral, installment plan, or investment tax credit does not extinguish an existing duty or create a new duty to pay taxes, levies, insurance contributions, late-payment interest, penalties, or interest.

7. Unless this Chapter provides otherwise, it is secured by a pledge of property under Article 73, a surety under Article 74, or a bank guarantee under Article 74.1.

7.1. The federal executive authority responsible for control and supervision in the field of taxes and levies may establish additional requirements for a surety and pledged property. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

8. Tax authorities grant these forms of relief under a procedure approved by that federal executive authority.

9. This Chapter does not apply to tax agents, except for a deferral or installment plan for an outstanding liability.

[Article as revised by Federal Law No. 263-FZ of July 14, 2022.]

Article 62. Circumstances Precluding a Deferral, Installment Plan, or Investment Tax Credit

1. Unless this Code provides otherwise, no deferral, installment plan, or investment tax credit may be granted under this Chapter if:

  1. criminal proceedings have been commenced against the applicant for a suspected tax-legislation offense, or against a current or former legal representative of an applicant organization for a suspected offense connected with that organization's violation;

  2. the applicant is appealing under Chapter 19 the existence of the duty to pay the amounts stated in the application, or proceedings are underway concerning a tax offense or an administrative offense in the field of taxes, levies, insurance contributions, or customs insofar as taxes payable upon movement of goods across the Eurasian Economic Union customs border are concerned;

  3. the applicant intends to leave the Russian Federation for permanent residence;

  4. within the three years preceding the application, a body referred to in Article 63 terminated an earlier deferral, installment plan, or investment tax credit early because its conditions were violated, or established that the relevant amount was not paid upon expiry;

  5. an applicant organization is in liquidation;

  6. insolvency or bankruptcy proceedings have been commenced against the applicant under Russian insolvency legislation.

2. If a paragraph 1 circumstance exists, relief may not be granted and a decision already adopted must be revoked.

The applicant is notified in writing of revocation within three days.

The applicant may appeal under this Code.

[Article as revised by Federal Law No. 263-FZ of July 14, 2022.]

Article 63. Bodies Authorized to Grant a Deferral, Installment Plan, or Investment Tax Credit

1. The authorized bodies are:

  1. unless this paragraph provides otherwise, a tax authority authorized by the federal executive authority responsible for control and supervision in the field of taxes and levies;

  2. for taxes payable upon movement of goods across the Eurasian Economic Union customs border, the federal executive authority responsible for customs control and supervision or customs authorities authorized by it;

  3. for state duty other than state duty for which an arbitration court issued an enforcement document, the bodies or officials authorized under Chapter 25.3 to perform the legally significant acts for which it is payable; [As amended by Federal Law No. 389-FZ of July 31, 2023.]

  4. for an investment tax credit involving corporate profit tax at the rate credited to constituent-entity budgets and regional taxes, the bodies authorized by constituent-entity legislation.

2. A deferral, installment plan, or investment tax credit for taxes and levies other than state duty credited to constituent-entity, local, or Sirius Federal Territory budgets is granted by a paragraph 1 authorized body in coordination with the corresponding financial authority within ten days after the decision.

[Article as revised by Federal Law No. 263-FZ of July 14, 2022.]

Article 64. Procedure and Conditions for Granting a Deferral or Installment Plan

1. Unless this Code provides otherwise, on a ground in this Article a deferral may be granted for up to one year and an installment plan for up to three years, respectively requiring a single payment or staged payments of the outstanding liability and/or taxes, levies, or insurance contributions not yet due on the date of the Article 64(9) decision (in this Article, the “deferred or installment amount”).

When the decision enters into force under paragraph 10, its period runs: [As amended by Federal Law No. 259-FZ of August 8, 2024.]

2. A deferral or installment plan may be granted if the applicant's financial condition prevents timely payment of taxes, levies, insurance contributions, late-payment interest, penalties, and interest, but there are sufficient grounds to believe it will be able to pay during the relief period, and at least one of the following grounds exists:

  1. the applicant suffered loss from a natural disaster or technological catastrophe;

  2. budget appropriations and/or limits on budget obligations were not or were late provided to the applicant, maximum expense-financing volumes sufficient for timely payment were not or were late communicated to an applicant receiving budget funds, and/or budget money sufficient for timely payment was not or was late transferred to the applicant, including payment for services, work, or goods for state or municipal needs;

  3. a single payment would threaten signs of insolvency or bankruptcy;

  4. an individual's property position, excluding property immune from recovery, precludes a single payment;

  5. the applicant's production and/or sale of goods, work, or services is seasonal;

  6. a ground exists under Eurasian Economic Union law or Russian customs legislation for relief concerning taxes and/or levies payable upon movement of goods across the Union customs border;

  7. amounts payable to the Russian budget system following a tax audit cannot be paid in a single payment, as determined under paragraph 5.

3. On a ground in paragraph 2(3), (4), or (5), interest accrues at one-half the Central Bank key rate in effect during the relief period, unless Eurasian Economic Union law or Russian customs legislation provides otherwise for border taxes or levies.

No interest accrues on a ground in paragraph 2(1) or (2).

For an installment plan on the ground in paragraph 2(7), interest accrues at the full Central Bank key rate in effect during the plan, subject to the same customs-law exception.

Interest is calculated at an annual rate for each calendar day beginning when the decision enters into force and is payable no later than the day following the final payment under the decision. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

4. The applicant submits an application to the relevant authorized body accompanied by:

  1. for an application under paragraph 2(4) or (7), bank certificates showing monthly turnover of money, electronic money, and precious metals and a digital-ruble platform operator's certificates showing monthly digital-ruble turnover for each of the three months preceding the application, for every account including those closed during that period, together with bank certificates disclosing payment documents in the unpaid-settlement-documents file, or confirming their absence, for all bank accounts; [As amended by Federal Law No. 259-FZ of August 8, 2024.]

  2. for an application under paragraph 2(4), bank certificates showing balances of money, electronic money, and precious metals in all bank accounts and an operator's certificate showing the digital-ruble balance, if an account exists; [As amended by Federal Law No. 259-FZ of August 8, 2024.]

  3. a list of debtor counterparties stating contract prices and performance periods. The applicant may provide comparable information on other obligations and their grounds;

  4. paragraph 5 documents confirming the asserted ground.

5. An application under paragraph 2(1) is accompanied by an assessment of loss from the natural disaster or technological catastrophe prepared by an executive authority, local self-government body, or Sirius public authority competent in civil defense and protection from emergencies.

For a recipient of budget funds applying under paragraph 2(2), the application is also accompanied by a document of the financial authority and/or principal administrator or administrator of budget funds stating budget appropriations and/or limits not or late provided and/or maximum expense-financing volumes not or late communicated in an amount sufficient for timely payment.

If sufficient budget money was not or was late transferred, including payment for state, municipal, or Sirius needs, the application is also accompanied by a document of the recipient, state or municipal customer, or competent Sirius procurement authority stating that amount.

The ground in paragraph 2(3) is established on the application date from an analysis of the business entity's financial condition by the Article 63 authorized body under a methodology approved by the federal executive authority responsible for state policy and regulation in insolvency, bankruptcy, and financial rehabilitation.

An application under paragraph 2(4) is also accompanied by information on the individual's movable and immovable property, excluding property immune from recovery.

An application under paragraph 2(5) is also accompanied by the applicant's document confirming that at least 50 percent of total sales revenue is from industries and activities included in the Government-approved list of seasonal industries and activities.

The paragraph 2(7) ground exists if money received in the applicant's bank accounts during the three months preceding the application is less than its short-term liabilities, including audit-result amounts payable to the budget, reduced by deferred income, according to properly submitted accounting or financial statements for the latest reporting date, and the following conditions are satisfied.

An application on that ground must be filed no later than ten days after the audit decision enters into force, and:

6. Unless this Code provides otherwise, the application is accompanied by a property-pledge agreement, surety agreement, or bank guarantee.

For an installment plan under paragraph 2(7), the applicant provides a bank guarantee as security. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The guarantor may provide it for the taxpayer. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

Article 74.1 establishes the guarantee requirements and submission procedure. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

7. No later than three days after full or partial payment of the deferred or installment amount, the tax authority must notify the guarantor that it is fully or partly released from guarantee obligations. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

8. An individual who is not an individual entrepreneur need not submit the documents in paragraph 4(3).

9. Unless this Code provides otherwise, the authorized body decides within ten days after receiving the application.

At the applicant's request, it may temporarily suspend payment of the stated outstanding liability while considering the application, until the decision enters into force, a circumstance in the seventh paragraph of paragraph 10 occurs, or relief is refused. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

If additional information must be requested, including from other persons, the authorized body may suspend the decision period for no more than twenty calendar days, adopts a decision to that effect, and notifies the applicant within three days.

An application is not considered if it:

10. The decision must state the deferred or installment amount; for relief under Article 61(3)(1), its effective date; whether interest is required; and the calculation procedure under paragraph 3.

The decision enters into force:

The date of approval is the date on which the authorized body receives information that the financial bodies of the relevant constituent entities of the Russian Federation, municipalities, or the Sirius Federal Territory have approved the deferral or installment decision under Article 63(2). If the authorized body receives no information refusing approval within ten days after adoption of the decision, the deferral or installment decision is deemed approved on the day following expiry of the approval period.

Where a deferral or installment decision requires full or partial approval by the financial bodies of the relevant constituent entities of the Russian Federation, municipalities, or the Sirius Federal Territory under Article 63(2), it may not enter into force before the authorized body receives the required approval to the relevant extent. The period for approval or refusal may not exceed ten days after those financial bodies receive the authorized body's decision to the relevant extent. If the authorized body receives no information that those public authorities have approved or refused to approve the decision, the deferral or installment decision is deemed approved on the day following expiry of the approval period.

If, during the thirty calendar days following adoption of the deferral or installment decision, no property-pledge agreement under Article 73 or surety agreement under Article 74 has been concluded, no bank guarantee under Article 74.1 has been provided, or the financial bodies of the constituent entities of the Russian Federation, municipalities, or the Sirius Federal Territory refuse full or partial approval under Article 63(2), the deferral or installment decision does not enter into force. Information that the decision has not entered into force must be communicated to the applicant within three days after expiry of the relevant period or receipt of the refusal by the financial bodies of the constituent entities of the Russian Federation, municipalities, or the Sirius Federal Territory under Article 63(2) of this Code.

11. The authorized body's refusal to grant a deferral or installment plan must state reasons.

The applicant may appeal the refusal in accordance with Russian law.

12. Within three days after adopting a decision to grant a deferral or installment plan or refusing the application, the authorized body must send the applicant a copy of the decision or information concerning the refusal.

13. Laws of constituent entities of the Russian Federation and regulations of representative bodies of municipalities may establish additional grounds and other conditions for granting deferrals and installment plans for regional and local taxes and/or levies, respectively.

Regulations of the representative body of the Sirius Federal Territory may establish additional grounds and other conditions for granting deferrals and installment plans for local taxes and/or levies payable in that territory.

[Article as revised by Federal Law No. 263-FZ of July 14, 2022.]

Article 64.1.

[Article added by Federal Law No. 224-FZ of November 26, 2008; repealed by Federal Law No. 49-FZ of March 8, 2015.]

Article 65.

[Article repealed by Federal Law No. 137-FZ of July 27, 2006.]

Article 66. Investment Tax Credit

1. An investment tax credit is a change in the time for payment of a tax under which an organization, where the grounds in Article 67 exist, may reduce its tax payments within specified limits for a specified period and subsequently pay the credit amount and accrued interest in stages. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

An investment tax credit may be granted for corporate profit tax and for regional and local taxes. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

[Paragraph repealed by Federal Law No. 95-FZ of July 29, 2004.]

An investment tax credit may be granted for a period of one to five years.

[Paragraph added by Federal Law No. 392-FZ of December 3, 2011; repealed by Federal Law No. 393-FZ of November 23, 2024.]

2. An organization granted an investment tax credit may reduce its payments of the relevant tax during the term of the investment tax credit agreement. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

Each payment of the tax for which the investment tax credit was granted is reduced for each reporting period until the amount left unpaid by the organization as a result of all such reductions (the accumulated credit amount) equals the credit amount stated in the relevant agreement. The investment tax credit agreement determines the specific procedure for reducing tax payments. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

If an organization has entered into more than one investment tax credit agreement whose term has not expired when the next tax payment becomes due, the accumulated credit amount is determined separately for each agreement. The accumulated credit amount is first increased under the earliest agreement; once it reaches the amount stated in that agreement, the organization may increase the accumulated credit amount under the next agreement.

3. In each reporting period, irrespective of the number of investment tax credit agreements, the amount by which tax payments are reduced may not exceed 50 percent of the relevant payments determined under the general rules without regard to those agreements. The credit amount accumulated during a tax period may not exceed 50 percent of the tax payable by the organization for that tax period. If the accumulated credit amount exceeds the maximum permitted reduction under this paragraph for a reporting period, the excess is carried forward to the next reporting period. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 392-FZ of December 3, 2011, and No. 393-FZ of November 23, 2024.]

If the organization incurred losses in individual reporting periods during the tax period or for the tax period as a whole, any excess credit amount accumulated at the end of the tax period is carried forward to the next tax period and recognized as the accumulated credit amount in the first reporting period of that new tax period. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

Article 67. Procedure and Conditions for Granting an Investment Tax Credit

1. An investment tax credit may be granted to an organization that is a taxpayer of the relevant tax if at least one of the following grounds exists:

  1. the organization conducts research or development work or technically upgrades its own production, including measures aimed at creating jobs for persons with disabilities and/or improving the energy efficiency of the production of goods, performance of work, or provision of services, or implements one or more measures to reduce adverse environmental effects as provided in Article 17(4) of Federal Law No. 7-FZ of January 10, 2002, On Environmental Protection; [As amended by Federal Laws No. 261-FZ of November 23, 2009, and No. 219-FZ of July 21, 2014.]

  2. the organization engages in implementation or innovation activities, including the creation of new technologies, improvement of technologies in use, or creation of new types of raw materials or other materials;

  3. the organization performs an order of particular importance for the socioeconomic development of a region or provides services of particular importance to the public;

  4. the organization performs a state defense order; [Subparagraph added by Federal Law No. 224-FZ of November 26, 2008.]

  5. the organization invests in the construction or creation of facilities having the highest energy-efficiency class, including apartment buildings, and/or facilities using renewable energy sources, and/or facilities for producing heat or electricity with an efficiency coefficient exceeding 57 percent, and/or other energy-efficient facilities or technologies included in a list approved by the Government of the Russian Federation; [Subparagraph added by Federal Law No. 261-FZ of November 23, 2009.]

  6. [Subparagraph added by Federal Law No. 392-FZ of December 3, 2011; repealed by Federal Law No. 393-FZ of November 23, 2024.]

2. An investment tax credit is granted:

  1. on the grounds in paragraph 1(1) and (5), in an amount equal to 100 percent of the cost of equipment acquired by the applicant organization and used exclusively for the purposes stated in those subparagraphs; [As amended by Federal Laws No. 261-FZ of November 23, 2009, No. 229-FZ of July 27, 2010, and No. 248-FZ of July 23, 2013.]

  2. on the grounds in paragraph 1(2) to (4), in an amount agreed between the authorized body and the applicant organization; [As amended by Federal Law No. 224-FZ of November 26, 2008.]

  3. [Subparagraph added by Federal Law No. 392-FZ of December 3, 2011; repealed by Federal Law No. 393-FZ of November 23, 2024.]

3. The applicant organization must document the grounds for receiving an investment tax credit.

4. An investment tax credit is granted on the basis of an organization's application and is formalized by an agreement in the prescribed form between that organization and the relevant authorized body. In the application, the organization undertakes to pay interest accrued on the outstanding amount in accordance with this Chapter. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

The form of an investment tax credit agreement is prescribed by the authorized body that decides whether to grant the credit. [As amended by Federal Law No. 95-FZ of July 29, 2004.]

[Paragraph added by Federal Law No. 229-FZ of July 27, 2010; repealed by Federal Law No. 248-FZ of July 23, 2013.]

5. The authorized body, in coordination with the financial bodies under Article 63, must decide whether to grant an organization an investment tax credit within thirty days after receiving the application. The fact that the organization is party to one or more investment tax credit agreements does not preclude conclusion of another such agreement, subject to the limitation in Article 61(4). [As amended by Federal Laws No. 95-FZ of July 29, 2004, No. 137-FZ of July 27, 2006, No. 213-FZ of July 24, 2009, No. 229-FZ of July 27, 2010, and No. 425-FZ of November 28, 2025.]

[Paragraph added by Federal Law No. 392-FZ of December 3, 2011; repealed by Federal Law No. 393-FZ of November 23, 2024.]

6. An investment tax credit agreement must specify the procedure for reducing payments of the relevant tax; the credit amount and the tax for which it is granted; the agreement's term; interest accruing on the credit amount; the procedure for repaying the credit within a period not exceeding the credit period under the agreement; the procedure and time limit for paying accrued interest; the method of securing the obligations; and the parties' liability. If the credit is secured by property pledge, a property-pledge agreement must be concluded under Article 73. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 229-FZ of July 27, 2010, and No. 248-FZ of July 23, 2013.]

The agreement must provide that, during its term, equipment or other property whose acquisition was a condition for granting the credit may not be disposed of or transferred to another person's possession, use, or control, or must specify the conditions for such disposal or transfer.

The interest rate on the credit amount may not be less than one-half or more than three-quarters of the refinancing rate of the Central Bank of the Russian Federation. [As amended by Federal Laws No. 392-FZ of December 3, 2011, and No. 393-FZ of November 23, 2024.]

[Paragraph added by Federal Law No. 392-FZ of December 3, 2011; repealed by Federal Law No. 393-FZ of November 23, 2024.]

The organization must submit a copy of the agreement to the tax authority at its place of registration within five days after its conclusion.

7. Laws of constituent entities of the Russian Federation may establish other grounds and conditions for granting investment tax credits for corporate profit tax, insofar as its proceeds are credited to their budgets, and for regional taxes. Regulations of representative bodies of municipalities may establish other grounds and conditions for granting investment tax credits for local taxes. Those other conditions may include the credit period and the interest rate on the credit amount.

Regulations of the representative body of the Sirius Federal Territory concerning local taxes payable in that territory may establish other grounds and conditions for granting an investment tax credit, including the credit period and the interest rate on the credit amount. [Paragraph added by Federal Law No. 199-FZ of June 11, 2021.]

[Paragraph as revised by Federal Law No. 19-FZ of March 30, 2012.]

Article 68. Termination of a Deferral, Installment Plan, or Investment Tax Credit

[Heading as amended by Federal Law No. 137-FZ of July 27, 2006.]

1. A deferral, installment plan, or investment tax credit terminates when the relevant decision or agreement expires and may terminate before that time in the cases provided in this Article. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

2. A deferral, installment plan, or investment tax credit terminates early if the entire amount due and the corresponding interest are paid before the prescribed time. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006, No. 229-FZ of July 27, 2010, No. 243-FZ of July 3, 2016, and No. 263-FZ of July 14, 2022.]

3. If the applicant violates the conditions of a deferral or installment plan, the authorized body that granted it may decide to terminate it early. [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 263-FZ of July 14, 2022.]

4. If a deferral or installment plan is terminated early under paragraph 3, the applicant must, within one month after adoption of the decision, pay the unpaid outstanding liability and late-payment interest for each calendar day from the day following receipt of the decision through and including the payment date. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006, No. 229-FZ of July 27, 2010, and No. 263-FZ of July 14, 2022.]

The remaining unpaid outstanding liability is the difference between: the outstanding liability stated in the deferral or installment decision, increased by interest calculated under that decision from its entry into force for the duration of the deferral or installment plan; and the amounts and interest actually paid. [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 259-FZ of August 8, 2024.]

5. The authorized body that decides to terminate a deferral or installment plan early must send the decision to the applicant within five days after its adoption. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

6. The applicant may appeal in court an authorized body's decision to terminate a deferral or installment plan early, in accordance with Russian law. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 229-FZ of July 27, 2010.]

7. An investment tax credit agreement may be terminated early by agreement of the parties or by a court decision. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

8. If, during the term of an investment tax credit agreement, the organization violates the agreement's conditions governing disposal or transfer to another person's possession, use, or control of equipment or other property whose acquisition was a ground for granting the credit, the organization must, within one month after termination of the agreement, pay all tax amounts previously left unpaid under it, together with the corresponding late-payment interest and interest on the unpaid tax amounts. That interest accrues for each calendar day of the agreement's term at the refinancing rate of the Central Bank of the Russian Federation applicable during the period from conclusion through termination of the agreement. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

9. If an organization granted an investment tax credit on the ground in Article 67(1)(3) fails, during the period prescribed by the agreement, to perform the obligations in connection with which the credit was granted, it must, no later than three months after termination of the agreement, pay the entire unpaid tax amount and interest on that amount for each calendar day of the agreement's term at a rate equal to the refinancing rate of the Central Bank of the Russian Federation. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 137-FZ of July 27, 2006.]

10. Interest payable by an applicant under this Chapter that is not paid on time is recovered under the procedure and within the periods prescribed by Articles 46 to 48. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010.] [As amended by Federal Laws No. 248-FZ of July 23, 2013, and No. 263-FZ of July 14, 2022.]

11. [Paragraph added by Federal Law No. 392-FZ of December 3, 2011; repealed by Federal Law No. 393-FZ of November 23, 2024.]

Chapter 10. Demand for Payment of Taxes, Levies, and Insurance Contributions

[Heading as amended by Federal Law No. 243-FZ of July 3, 2016.]

Article 69. Demand for Payment of an Outstanding Liability

1. Failure to perform a duty to pay taxes, advance tax payments, levies, insurance contributions, late-payment interest, penalties, or interest, resulting in a negative balance on the taxpayer's unified tax account, is a ground for the tax authority to send the taxpayer a demand for payment of the outstanding liability.

A demand for payment of an outstanding liability is a notice to the taxpayer, or to the successor of a taxpayer organization, stating that the unified tax account has a negative balance and specifying the outstanding liability, broken down into taxes, advance tax payments, levies, insurance contributions, late-payment interest, penalties, and interest as at the date the demand is sent, and requiring payment within the prescribed period. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

If amounts previously excluded from the aggregate obligation under Article 11.3(7)(2) to (3.4), (5), and (6) are restored to the unified tax account, no new demand for payment of the outstanding liability is sent. [Paragraph added by Federal Law No. 287-FZ of July 31, 2025.]

2. A demand for payment of an outstanding liability must also state:

3. A demand for payment of an outstanding liability must be performed within eight days after its receipt unless the demand specifies a longer payment period.

The demand is treated as performed when an amount equal to the negative balance on the performance date is paid or transferred.

A demand sent to a reorganized organization is not sent again to its successor. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

4. A demand for payment of an outstanding liability may be delivered personally against receipt to the head of an organization or its legal or authorized representative, or to an individual or the individual's legal or authorized representative; sent by registered mail; transmitted electronically over telecommunications channels or through the taxpayer's personal account; or transmitted electronically to an individual taxpayer through the personal account on the unified portal of state and municipal services. A demand sent by registered mail is deemed received six days after it is sent. [As amended by Federal Law No. 125-FZ of April 14, 2023.]

The federal executive body authorized for control and supervision in the field of taxes and levies prescribes the formats and procedure for sending a demand electronically to a taxpayer over telecommunications channels.

5. This Article applies to payers of levies, payers of insurance contributions, and tax agents.

[Article as revised by Federal Law No. 263-FZ of July 14, 2022.]

Article 70. Periods for Sending a Demand for Payment of an Outstanding Liability

1. Unless this Code provides otherwise, a demand for payment of an outstanding liability must be sent to a taxpayer, payer of a levy, payer of insurance contributions, or tax agent no later than three months after that person's unified tax account develops a negative balance exceeding 3,000 rubles. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

2. If the negative balance on the unified tax account of a taxpayer, payer of a levy, payer of insurance contributions, or tax agent exceeds 500 rubles but is not more than 3,000 rubles, a demand for payment of the outstanding liability in the amount of that balance must be sent no later than one year after the account develops a negative balance exceeding 500 rubles. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

[Article as revised by Federal Law No. 263-FZ of July 14, 2022.]

Article 71.

[Article repealed by Federal Law No. 263-FZ of July 14, 2022.]

Chapter 11. Methods of Securing Performance of Duties to Pay Taxes, Levies, and Insurance Contributions

[Heading as amended by Federal Law No. 243-FZ of July 3, 2016.]

Article 72. Methods of Securing Performance of the Duty to Pay Taxes, Levies, and Insurance Contributions

[Heading as amended by Federal Law No. 243-FZ of July 3, 2016.]

1. Performance of the duty to pay taxes, levies, and insurance contributions may be secured by property pledge, surety, late-payment interest, suspension of transactions on bank accounts, suspension of transactions on digital-ruble accounts, attachment of property, and a bank guarantee. [As amended by Federal Laws No. 248-FZ of July 23, 2013, No. 243-FZ of July 3, 2016, and No. 610-FZ of December 19, 2023.]

2. This Chapter establishes the methods of securing performance of the duty to pay taxes, levies, and insurance contributions and the procedure and conditions for their application. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

[Paragraph repealed by Customs Code of the Russian Federation No. 61-FZ of May 28, 2003.]

3. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999; repealed by Federal Law No. 137-FZ of July 27, 2006.]

4. Information on tax-authority decisions applying the methods of security in Articles 73 and 77; decisions imposing the interim measures in Article 101(10)(1); and decisions revoking or terminating those measures must be published on the official website of the federal executive body authorized for control and supervision in the field of taxes and levies. The information must identify the property covered by the relevant decision.

The information must be published within three days after adoption of the relevant tax-authority decision, but not before entry into force of the decision imposing liability for a tax offense, or refusing to impose such liability, whose enforcement is secured under Article 101(10) by prohibiting disposal of the taxpayer's property or its transfer by pledge without the tax authority's consent.

The federal executive body authorized for control and supervision in the field of taxes and levies approves the content of the published information and the publication procedure.

[Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

Article 73. Property Pledge

1. In the cases provided by this Code, performance of a duty to pay taxes, levies, and insurance contributions may be secured by pledge. [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 243-FZ of July 3, 2016.]

2. A property pledge arises under an agreement between the tax authority and the pledgor, or by operation of law in the case provided in paragraph 2.1.

The pledgor under a pledge agreement may be the taxpayer, payer of a levy, or payer of insurance contributions, or a third party.

The form of pledge agreement is approved by the federal executive body authorized for control and supervision in the field of taxes and levies. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph as revised by Federal Law No. 325-FZ of September 29, 2019.]

2.1. Property is deemed pledged by operation of law to the tax authority if:

This applies to the property covered by that method of security or interim measure. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

If that property is already pledged to third parties, the pledge arising under this paragraph is a subsequent pledge.

No pledge arises under this paragraph over property already pledged to third parties when the circumstances prescribed by this Code occur if Russian civil legislation does not permit a subsequent pledge of that property.

Where a tax authority's pledge arises by operation of law, the civil-law consequences of a pledge do not apply to money in accounts or deposits intended to satisfy claims that, under Russian civil legislation, rank ahead of the duty to pay taxes, levies, and insurance contributions.

A pledge arising under this paragraph is subject to state registration and recording under Russian civil legislation.

[Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

3. If a taxpayer, payer of a levy, or payer of insurance contributions does not perform the duty to pay the tax, levy, or insurance contributions due and the corresponding late-payment interest, the tax authority enforces the duty against the value of the pledged property under the procedure established by Russian civil legislation. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 243-FZ of July 3, 2016.]

4. Unless this Article provides otherwise, property capable of being pledged under Russian civil legislation may be the subject of a pledge.

Property already pledged under another agreement may not be the subject of a pledge agreement between a tax authority and a pledgor.

5. Pledged property may remain with the pledgor or, at the pledgor's expense, be transferred to the tax authority as pledgee, which must safeguard it.

6. Any transaction involving pledged property, including a transaction intended to discharge an outstanding liability, requires the pledgee's consent.

7. Unless tax legislation provides otherwise, civil legislation applies to legal relations arising when a pledge is established to secure performance of duties to pay taxes, levies, and insurance contributions. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

Article 74. Surety

1. When a deferral, installment plan, or investment tax credit is granted for tax and in other cases provided by this Code, the duty to pay tax may be secured by one or more sureties. [As amended by Federal Laws No. 137-FZ of July 27, 2006, No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

2. Under a surety, the surety provider undertakes to the tax authorities to perform the taxpayer's duty to pay tax in full if the taxpayer does not pay the tax and corresponding late-payment interest due within the prescribed period.

A surety is formalized, in accordance with Russian civil legislation, by an agreement between the tax authority and the surety provider in the form approved by the federal executive body authorized for control and supervision in the field of taxes and levies. [As amended by Federal Law No. 401-FZ of November 30, 2016.]

3. If a taxpayer does not perform a tax-payment duty secured by a surety, the surety provider and taxpayer are jointly and severally liable.

If the tax secured by a surety is not paid or is not paid in full within the prescribed period, the tax authority must, within thirty days after the outstanding liability arises from nonperformance, send the surety provider a demand for payment under the surety agreement. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

If the surety provider does not perform that demand within the prescribed period, the tax authority recovers the secured amounts from it under the procedure and within the periods prescribed by Articles 46 to 48.

[Paragraph as revised by Federal Law No. 401-FZ of November 30, 2016.]

4. After performing its obligations under the agreement, the surety provider acquires the right to claim from the taxpayer the amounts paid, interest on those amounts, and compensation for loss incurred in performing the taxpayer's duty. [As amended by Federal Law No. 137-FZ of November 4, 2005.]

5. A legal entity or individual may act as surety provider. More than one surety provider may secure the same tax-payment duty.

[Former paragraph 6 excluded by Federal Law No. 154-FZ of July 9, 1999.]

6. Unless tax legislation provides otherwise, Russian civil legislation applies to legal relations arising when a surety is established to secure performance of a tax-payment duty. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

6.1. In the cases provided by this Code, the tax authority must notify the surety provider electronically over telecommunications channels that it has been released from its obligations under the surety agreement. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

7. This Article also applies to sureties securing payment of levies and insurance contributions. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 243-FZ of July 3, 2016.]

Article 74.1. Bank Guarantee

1. When a deferral, installment plan, or investment tax credit is granted for tax and in other cases provided by this Code, the duty to pay tax may be secured by one or more bank guarantees. [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

2. Under a bank guarantee, the guarantor undertakes to the tax authorities to perform the taxpayer's tax-payment duty in full if the taxpayer does not pay the tax and late-payment interest due within the prescribed period. Performance is governed by the guarantor's undertaking to pay the amount stated in a written demand, or an electronic demand transmitted over telecommunications channels, presented by the tax authority. [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

A bank guarantee submitted by the guarantor to the tax authority must be signed with an enhanced qualified electronic signature by a person authorized to do so and transmitted electronically over telecommunications channels. The federal executive body authorized for control and supervision in the field of taxes and levies, in coordination with the Central Bank of the Russian Federation, approves the format and procedure for electronic transmission of the guarantee. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

If the taxpayer does not exercise the right for which the guarantee was submitted, the tax authority must electronically notify the guarantor over telecommunications channels that it is released from its obligations. The notice must be sent within three days after the tax authority receives the taxpayer's release application electronically over telecommunications channels, through the taxpayer's personal account, or through an organization's information systems, or on paper if the taxpayer has neither a duty nor the capability to communicate by those means. The same rule applies in other cases and within other periods provided by this Code. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.] [As amended by Federal Law No. 425-FZ of November 28, 2025.]

If the taxpayer submits that application electronically over telecommunications channels, the tax authority must notify the taxpayer in the same manner that the guarantor has been released from its obligations. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

At the taxpayer's written request, the tax authority must return a bank guarantee submitted on paper no later than three days after receiving the request. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023; repealed by Federal Law No. 425-FZ of November 28, 2025.]

3. A bank included in the list of banks satisfying the requirements for acceptance of bank guarantees for tax purposes (in this Article, the “list”) may act as guarantor for a guarantee submitted to a tax authority. The Ministry of Finance of the Russian Federation maintains the list on the basis of information received from the Central Bank of the Russian Federation and publishes it on its official website. Unless this Article provides otherwise, a bank must satisfy the following requirements for inclusion in the list: [As amended by Federal Laws No. 470-FZ of December 27, 2019, and No. 389-FZ of July 31, 2023.]

  1. it holds a banking license issued by the Central Bank of the Russian Federation and has conducted banking activities for at least five years;

  2. it has own funds or capital of at least one billion rubles;

  3. it complied, on every reporting date during the preceding six months, with the mandatory ratios prescribed by Federal Law No. 86-FZ of July 10, 2002, On the Central Bank of the Russian Federation (Bank of Russia);

  4. the Central Bank of the Russian Federation has not required it to implement financial-recovery measures under § 4.1 of Chapter IX of Federal Law No. 127-FZ of October 26, 2002, On Insolvency (Bankruptcy). This requirement does not apply to banks undergoing bankruptcy-prevention measures with the participation of the Central Bank of the Russian Federation or the State Corporation Deposit Insurance Agency. [As amended by Federal Laws No. 462-FZ of December 29, 2014, and No. 470-FZ of December 27, 2019.]

4. Unless this Article provides otherwise, if circumstances show that an unlisted bank satisfies the prescribed requirements or that a listed bank does not, the Central Bank of the Russian Federation must send that information to the Ministry of Finance of the Russian Federation within five days after discovering the circumstances so that the list can be amended. [As amended by Federal Law No. 470-FZ of December 27, 2019.]

4.1. The State Development Corporation VEB.RF may also act as guarantor for a bank guarantee without satisfying the paragraph 3 requirements. [As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 389-FZ of July 31, 2023.]

The Government of the Russian Federation establishes the maximum amount of one bank guarantee and the maximum aggregate amount of all bank guarantees simultaneously in force issued by VEB.RF that tax authorities may accept. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph added by Federal Law No. 466-FZ of December 29, 2017.]

4.2. A bank that was on the list when the Board of Directors of the Central Bank of the Russian Federation approved a plan for the Central Bank's participation in bankruptcy-prevention measures under Federal Law No. 127-FZ of October 26, 2002, On Insolvency (Bankruptcy) (in this Article, a “bankruptcy-prevention plan”) may act as guarantor while that plan is implemented, irrespective of whether it satisfies paragraph 3(2) and (3), if the Board decides to guarantee continuity of that bank's operations. Within five days after that decision, the Central Bank must inform the Ministry of Finance of the fact and date of approval of the plan and the fact and date of the continuity decision. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

During implementation of the plan, a bank that was on the list when the plan was approved is not removed from the list if the Board has made the continuity decision.

If such a bank was removed from the list before the continuity decision, the Ministry of Finance must restore it to the list within five days after receiving the information referred to in the first paragraph of this paragraph from the Central Bank.

[Paragraph added by Federal Law No. 470-FZ of December 27, 2019.]

5. Unless this Code provides otherwise, a bank guarantee must satisfy the following requirements: [As amended by Federal Law No. 130-FZ of May 1, 2016.]

  1. it must be irrevocable and nontransferable;

  2. it may not require the tax authority to submit documents to the guarantor other than those provided in this Article;

  3. unless this Code provides otherwise, it may not expire earlier than six months after expiry of the prescribed period for performance of the taxpayer's tax-payment duty secured by the guarantee;

  4. unless this Code provides otherwise, its amount must secure full performance by the guarantor of the taxpayer's duty to pay tax and late-payment interest; [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  5. it must provide that, if the guarantor does not timely perform a demand for payment under the guarantee sent before the guarantee expires, the tax authority will recover the secured amounts from the guarantor under the procedure and within the periods prescribed by Articles 46 and 47.

6. If a taxpayer does not pay, or does not pay in full, within the prescribed period a tax-payment duty secured by a bank guarantee, the tax authority must, within thirty days after the resulting outstanding liability arises, send the guarantor a demand for payment under the bank guarantee. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

7. The guarantor must perform the bank-guarantee obligation within five days after receiving the demand for payment.

8. The guarantor may not refuse the tax authority's demand for payment under the bank guarantee unless the demand is presented after the guarantee expires.

If the guarantor does not perform the demand within the prescribed period, the tax authority exercises its right to debit the stated amount without a court order. [Paragraph added by Federal Law No. 263-FZ of July 14, 2022.] [As amended by Federal Law No. 389-FZ of July 31, 2023.]

8.1. The Government of the Russian Federation establishes, by reference to a listed bank's own funds or capital, its mandatory ratios under Federal Law No. 86-FZ of July 10, 2002, On the Central Bank of the Russian Federation (Bank of Russia), and other criteria, including criteria in this Article, the maximum amount of one bank guarantee and the maximum aggregate amount of all simultaneously effective guarantees issued by that bank that tax authorities may accept.

For a listed bank subject to an approved bankruptcy-prevention plan and a continuity decision, those maximum amounts during implementation of the plan are established under the first paragraph of this paragraph by reference to the last quarterly reporting date preceding approval of the plan. [Paragraph added by Federal Law No. 470-FZ of December 27, 2019.]

[Paragraph added by Federal Law No. 101-FZ of April 5, 2016.]

9. This Article also applies to bank guarantees securing performance of duties to pay levies, insurance contributions, late-payment interest, and penalties. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

[Article added by Federal Law No. 248-FZ of July 23, 2013.]

Article 75. Late-Payment Interest

1. Late-payment interest is the monetary amount prescribed by this Article that a taxpayer must pay to the Russian budget system if the duty to pay tax due is not performed within the periods prescribed by tax legislation.

2. Late-payment interest is paid in addition to the tax due, irrespective of other measures securing performance of the tax-payment duty or liability measures for violating tax legislation.

3. Late-payment interest accrues for each calendar day of delay, from the day tax arrears arise through and including the day the aggregate tax-payment obligation is performed.

No late-payment interest accrues on tax arrears that the taxpayer could not discharge because a tax-authority decision attached the taxpayer's property or a court ordered interim measures suspending transactions on the taxpayer's bank accounts or attaching the taxpayer's money or property. Interest does not accrue during the entire period those circumstances exist. An application for a deferral, installment plan, or investment tax credit does not suspend accrual of late-payment interest on the tax payable.

No late-payment interest accrues on the portion of tax arrears not exceeding, on the relevant calendar day of delay, the taxpayer's positive unified-tax-account balance increased by money offset toward that taxpayer's future duty to pay the specific tax. [Paragraph added by Federal Law No. 362-FZ of October 29, 2024.]

4. Late-payment interest for each calendar day of delay is calculated as a percentage of the tax arrears. Unless this Article provides otherwise, the rate is: [As amended by Federal Law No. 362-FZ of October 29, 2024.]

  1. for individuals, including individual entrepreneurs, one three-hundredth of the then-current key rate of the Central Bank of the Russian Federation;

  2. for organizations:

5. From March 9, 2022, through December 31, 2024, the late-payment interest rate for organizations is one three-hundredth of the key rate of the Central Bank of the Russian Federation applicable during that period. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

5.1. From January 1, 2025, through December 31, 2026, the late-payment interest rate for organizations is: [As amended by Federal Law No. 425-FZ of November 28, 2025.]

  1. for the first thirty calendar days of delay, inclusive, one three-hundredth of the key rate of the Central Bank of the Russian Federation applicable during that period;

  2. from the thirty-first through the ninetieth day of delay, inclusive, one one-hundred-and-fiftieth of that key rate;

  3. from the ninety-first day of delay, one three-hundredth of that key rate.

[Paragraph added by Federal Law No. 362-FZ of October 29, 2024.]

6. If an aggregate obligation is reduced, the corresponding reduction of late-payment interest may not exceed the interest previously accrued from the prescribed payment date of the reduced obligation through the date on which the reduction is recorded on the unified tax account under Article 11.3(5).

If an aggregate obligation is increased, late-payment interest on the resulting tax arrears is recorded on the unified tax account from the date on which the increase is recorded under Article 11.3(5).

7. No late-payment interest accrues on tax arrears:

  1. arising from a taxpayer's self-adjustment of the tax base and tax or loss under Article 105.3(6), from the date the arrears arise until the prescribed payment date for corporate profit tax or personal income tax for the relevant tax period;

  2. arising from a taxpayer's reverse adjustment of the tax base and tax or loss under Article 105.18(12);

  3. arising because the taxpayer followed written explanations concerning calculation and payment of tax or other matters of tax-legislation application issued to that taxpayer or the public by a competent financial, tax, or other authorized public body or its authorized official, provided that a document of that body relating in substance to the tax, reporting, or calculation periods in which the arrears arose exists, irrespective of its issue date; and/or because the taxpayer followed a tax authority's reasoned opinion issued during tax monitoring;

  4. for which a deferral or installment plan has been granted, from the day following adoption of that decision. If the decision does not enter into force under Article 64(10), accrual resumes from the day following its adoption. [Subparagraph added by Federal Law No. 565-FZ of December 28, 2022.]

8. Paragraph 7 does not apply if the written explanations or reasoned opinion were based on incomplete or inaccurate information supplied by the taxpayer, payer of a levy, or tax agent.

9. This Article also applies to levies and insurance contributions and to payers of levies, payers of insurance contributions, and tax agents.

[Article as revised by Federal Law No. 263-FZ of July 14, 2022.]

Article 76. Suspension of Transactions on Bank Accounts and Digital-Ruble Accounts and of Electronic-Money Transfers of Organizations and Individual Entrepreneurs

[Heading as amended by Federal Laws No. 162-FZ of June 27, 2011, and No. 610-FZ of December 19, 2023.]

1. Unless paragraphs 3 and 3.2 or Article 101(10)(2) provide otherwise, suspension of transactions on bank accounts and digital-ruble accounts and of electronic-money transfers is used to secure enforcement of an outstanding-liability recovery decision. [As amended by Federal Laws No. 224-FZ of November 26, 2008, No. 229-FZ of July 27, 2010, No. 162-FZ of June 27, 2011, No. 113-FZ of May 2, 2015, No. 243-FZ of July 3, 2016, No. 263-FZ of July 14, 2022, and No. 610-FZ of December 19, 2023.]

Unless paragraph 2 provides otherwise, suspension of account transactions means that the bank, or for a digital-ruble account the digital-ruble platform operator, stops all debit transactions on that account. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

Suspension does not apply to payments that, under Russian civil legislation, rank ahead of performance of the duty to pay taxes, levies, and insurance contributions. Nor does it apply to transactions debiting money to pay the account holder's taxes or advance tax payments, levies, insurance contributions, corresponding late-payment interest, and penalties and transferring that money to the Russian budget system or, irrespective of the debtor, to a personal account opened under Russian budget legislation for recording money temporarily held by the federal enforcement body or its unit, or a territorial enforcement body or its unit. [As amended by Federal Laws No. 224-FZ of November 26, 2008, No. 243-FZ of July 3, 2016, No. 610-FZ of December 19, 2023, and No. 425-FZ of November 28, 2025.]

Unless paragraph 2 provides otherwise, suspension of electronic-money transfers means that the bank stops all transactions reducing the electronic-money balance. [Paragraph added by Federal Law No. 162-FZ of June 27, 2011.]

Transactions on special election accounts, special referendum-fund accounts, and other accounts may not be suspended insofar as the money is not owned by the account holder and Russian law bars recovery against it for the holder's obligations. [Paragraph added by Federal Law No. 110-FZ of April 26, 2016.] [As amended by Federal Law No. 259-FZ of August 8, 2024.]

2. When a tax authority adopts an outstanding-liability recovery decision, suspension of transactions on an organizational taxpayer's bank accounts and digital-ruble account applies, from the time the information is entered under Article 46(3), to every account identified in the register of recovery decisions. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

Unless the third paragraph of paragraph 1 provides otherwise, the bank or digital-ruble platform operator stops debit transactions on those accounts up to the taxpayer's negative unified-tax-account balance, determined daily from the information in the register, until a positive or zero balance forms. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

Suspension of the taxpayer organization's electronic-money transfers means that the bank stops transactions reducing the electronic-money balance up to the negative unified-tax-account balance, determined daily from the register, until a positive or zero balance forms.

For a foreign-currency bank account, precious-metal account, or foreign-currency electronic money, suspension means that the bank stops debit transactions or transactions reducing the electronic-money balance up to the ruble value of the negative unified-tax-account balance, calculated at the Central Bank exchange rate or the value of precious metals calculated at its accounting price as at the suspension start date, until the bank determines from the register that a positive or zero balance has formed.

[Paragraph as revised by Federal Law No. 263-FZ of July 14, 2022.]

2.1. [Paragraph added by Federal Law No. 336-FZ of November 28, 2011; repealed by Federal Law No. 263-FZ of July 14, 2022.]

3. The head or deputy head of a tax authority may also decide to suspend transactions on an organizational taxpayer's bank accounts and digital-ruble account and its electronic-money transfers:

[Introductory text as amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 610-FZ of December 19, 2023.]

  1. if the taxpayer does not submit a tax return within twenty days after the prescribed filing deadline, at any time within three years after expiry of that twenty-day period; [As amended by Federal Law No. 368-FZ of November 9, 2020.]

1.1) if the taxpayer fails to perform the duty under Article 23(5.1) to ensure receipt, from the tax authority at the organization's location or place of registration as a largest taxpayer, of electronic documents transmitted over telecommunications channels through an electronic-document-flow operator, within ten days after the tax authority establishes the failure; [Subparagraph added by Federal Law No. 130-FZ of May 1, 2016.]

  1. [Subparagraph repealed by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph as revised by Federal Law No. 134-FZ of June 28, 2013.]

3.1. A tax-authority decision under paragraph 3 is revoked by that tax authority:

[Introductory text as amended by Federal Law No. 610-FZ of December 19, 2023.]

  1. for a decision under paragraph 3(1), no later than the day following submission of the tax return;

1.1) for a decision under paragraph 3(1.1), no later than the day following performance of the Article 23(5.1) duty to ensure receipt, from the tax authority at the organization's location or place of registration as a largest taxpayer, of electronic documents transmitted over telecommunications channels through an electronic-document-flow operator; [Subparagraph added by Federal Law No. 130-FZ of May 1, 2016.]

  1. [Subparagraph repealed by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 134-FZ of June 28, 2013.]

3.2. The head or deputy head of a tax authority also decides to suspend transactions on a tax agent's or payer of insurance contributions' bank accounts and digital-ruble account and its electronic-money transfers if it fails, within twenty days after the prescribed filing deadline, to submit a calculation of personal income tax calculated and withheld by the tax agent, a calculation of insurance contributions, or a calculation of income paid to foreign organizations and tax withheld. [As amended by Federal Laws No. 368-FZ of November 9, 2020, No. 389-FZ of July 31, 2023, and No. 610-FZ of December 19, 2023.]

The tax authority must revoke that decision no later than the day following submission of the relevant calculation. [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 610-FZ of December 19, 2023.]

[Paragraph added by Federal Law No. 113-FZ of May 2, 2015.] [As amended by Federal Law No. 232-FZ of July 29, 2018.]

3.3. No later than fourteen days before adopting a decision under paragraph 3(1) or 3.2, the tax authority may notify the taxpayer, tax agent, or payer of insurance contributions that it has failed to file a tax return or calculation. [Paragraph added by Federal Law No. 368-FZ of November 9, 2020.]

3.4. For an organization subject to tax monitoring, the tax authority conducting that monitoring adopts the decisions under paragraphs 3 and 3.2. [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.] [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 610-FZ of December 19, 2023.]

4. The tax authority electronically sends a decision suspending transactions on an organizational taxpayer's bank accounts and digital-ruble account and its electronic-money transfers to the bank or digital-ruble platform operator, as appropriate.

It electronically sends a decision revoking the suspension to the bank or operator no later than the day following adoption.

The Central Bank of the Russian Federation, in coordination with the federal executive body authorized for control and supervision in the field of taxes and levies, prescribes the procedure for electronically sending those decisions.

That federal executive body approves the forms of the suspension and revocation decisions and, in coordination with the Central Bank, their formats.

A copy of either decision must be delivered to the taxpayer organization against receipt, or by another means evidencing the date of receipt, no later than the day following adoption.

[Paragraph as revised by Federal Law No. 610-FZ of December 19, 2023.]

5. Within one day following suspension of transactions on an organizational taxpayer's bank accounts, the bank must electronically report to the tax authority the balances of money and precious metals in the suspended accounts and the balance of electronic money whose transfer is suspended. Within one day following suspension of transactions on the taxpayer's digital-ruble account, the digital-ruble platform operator must electronically report the digital-ruble balance. The Central Bank of the Russian Federation, in coordination with the federal executive body authorized for control and supervision in the field of taxes and levies, approves the reporting formats and electronic-submission procedure.

No later than the day following any change, as at the end of an operating day, in money or precious-metal balances in suspended bank accounts or in an electronic-money balance whose transfer is suspended, the bank must electronically report the end-of-day balances to the tax authority. No later than the day following any end-of-day change in the digital-ruble balance, the platform operator must electronically report that balance. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph as revised by Federal Law No. 610-FZ of December 19, 2023.]

6. The procedure established by this Article for suspending transactions on organizational taxpayers' bank accounts and digital-ruble accounts and their electronic-money transfers, on the grounds in this Article and Article 101(10)(2), must be performed unconditionally by banks and the digital-ruble platform operator, respectively. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

7. A suspension of transactions on an organizational taxpayer's bank accounts and digital-ruble account and of its electronic-money transfers applies from the time the bank or digital-ruble platform operator receives the tax-authority suspension decision until it receives the tax-authority revocation decision, unless this Article provides otherwise. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

Where a suspension decision is sent electronically, the date and time of its receipt by the bank or operator are determined under a procedure prescribed by the Central Bank of the Russian Federation in coordination with the federal executive body authorized for control and supervision in the field of taxes and levies. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

If the taxpayer organization's name and/or the details of a suspended bank account change after suspension, the suspension continues to apply to the renamed organization and to transactions on the account with the changed details. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010.] [As amended by Federal Law No. 263-FZ of July 14, 2022.]

If the taxpayer organization's name and/or the details of its corporate electronic means of payment change after suspension of electronic-money transfers, the suspension continues to apply to the renamed organization and to electronic-money transfers using the means of payment with the changed details. [Paragraph added by Federal Law No. 162-FZ of June 27, 2011.] [As amended by Federal Law No. 263-FZ of July 14, 2022.]

If the taxpayer organization's name and/or the details of its suspended digital-ruble account change after suspension, the suspension continues to apply to the renamed organization and to transactions on the account with the changed details. [Paragraph added by Federal Law No. 610-FZ of December 19, 2023.]

8. The bank or digital-ruble platform operator must resume debit transactions on the taxpayer organization's account no later than the day following entry in the register of recovery decisions of information that the taxpayer's unified tax account has a positive or zero balance, or no later than the day following the tax authority's receipt of documents or copies confirming payment of the outstanding liability. [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 610-FZ of December 19, 2023.]

9. [Paragraph repealed by Federal Law No. 263-FZ of July 14, 2022.]

9.1. Suspension of transactions on an organizational taxpayer's bank accounts is revoked in the cases in paragraph 3.1, the second paragraph of paragraph 3.2, paragraph 7, and Article 101(10), and on grounds provided by other federal laws. [As amended by Federal Laws No. 134-FZ of June 28, 2013, No. 113-FZ of May 2, 2015, and No. 263-FZ of July 14, 2022.]

If suspension is revoked on a ground provided by another federal law, the tax authority need not adopt a revocation decision.

[Paragraph added by Federal Law No. 224-FZ of November 26, 2008.] [As amended by Federal Law No. 229-FZ of July 27, 2010.]

9.2. If a tax authority misses the deadline for revoking a suspension decision or sending the revocation decision to the bank, interest payable to the taxpayer accrues for each calendar day of delay on the money, or precious metals, subject to the suspension. [As amended by Federal Laws No. 97-FZ of June 29, 2012, and No. 343-FZ of November 27, 2017.]

If a tax authority unlawfully adopts a suspension decision, interest payable to the taxpayer organization accrues for each calendar day from the bank's receipt of the suspension decision through its receipt of the revocation decision on the money, or precious metals, subject to the unlawful decision. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010.] [As amended by Federal Law No. 343-FZ of November 27, 2017.]

The interest rate is the refinancing rate of the Central Bank of the Russian Federation applicable on the days of unlawful suspension or delay. Precious metals are valued at the Central Bank accounting price on the date of the unlawful suspension or missed deadline. [As amended by Federal Laws No. 229-FZ of July 27, 2010, No. 97-FZ of June 29, 2012, and No. 343-FZ of November 27, 2017.]

[Paragraph added by Federal Law No. 224-FZ of November 26, 2008.]

9.3. Paragraphs 9.1 and 9.2 also apply to suspension of electronic-money transfers and transactions on an organizational taxpayer's digital-ruble account. [Paragraph added by Federal Law No. 162-FZ of June 27, 2011.] [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 610-FZ of December 19, 2023.]

10. A bank, and for digital rubles the digital-ruble platform operator, is not liable for loss incurred by an organizational taxpayer as a result of the tax authority's suspension of transactions on its bank accounts or digital-ruble account or of its electronic-money transfers. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

11. This Article also applies to suspension of bank-account and digital-ruble-account transactions and electronic-money transfers of:

[Introductory text as amended by Federal Law No. 610-FZ of December 19, 2023.]

  1. organizations that are tax agents, payers of levies, or payers of insurance contributions; [As amended by Federal Law No. 243-FZ of July 3, 2016.]

  2. individual entrepreneurs that are taxpayers, tax agents, payers of levies, or payers of insurance contributions and have not lost individual-entrepreneur status on the date the recovery decision is adopted (in this Article, “individual entrepreneurs”); [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 263-FZ of July 14, 2022.]

  3. organizations and individual entrepreneurs that are not taxpayers, tax agents, or payers of insurance contributions but must file tax returns or insurance-contribution calculations under Part Two of this Code; [As amended by Federal Law No. 243-FZ of July 3, 2016.]

  4. privately practicing notaries and advokats who have established advokat offices, where they are taxpayers, tax agents, or payers of insurance contributions. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

[Paragraph as revised by Federal Law No. 134-FZ of June 28, 2013.]

12. If transactions or transfers of an organization or a person referred to in paragraph 11 are suspended and a bank or the digital-ruble platform operator subsequently opens an account or digital-ruble account for that organization or person, and/or a bank grants that organization the right to use a new corporate or personalized electronic means of payment for electronic-money transfers, the bank or operator must stop all debit transactions on the new account and/or electronic-money transfers from the date of opening or grant until the suspension terminates or the tax authority revokes it under paragraphs 9.1 and 9.3.

The federal executive body authorized for control and supervision in the field of taxes and levies, in coordination with the Central Bank of the Russian Federation, prescribes the procedure for informing banks and the digital-ruble platform operator of those suspensions.

Suspension under this paragraph does not apply to transactions on special election accounts, special referendum-fund accounts, or other accounts insofar as the money is not owned by the account holder and Russian law bars recovery against it for the holder's obligations.

Nor does it apply to payments ranking ahead of the duty to pay taxes, levies, and insurance contributions under Russian civil legislation, or to transactions debiting money to pay taxes or advance tax payments, levies, insurance contributions, corresponding late-payment interest, and penalties payable by the account holder and transferring that money to the Russian budget system or, irrespective of the debtor, to a personal account opened under Russian budget legislation for recording money temporarily held by the federal enforcement body or its unit, or a territorial enforcement body or its unit. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

[Paragraph as revised by Federal Law No. 610-FZ of December 19, 2023.]

13. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011; repealed by Federal Law No. 263-FZ of July 14, 2022.]

[Article as revised by Federal Law No. 137-FZ of July 27, 2006.]

Article 77. Attachment of Property

1. Attachment of property as a method of securing enforcement of a decision to recover an organizational taxpayer's outstanding liability is an act by a tax or customs authority, with a prosecutor's authorization, restricting the taxpayer's ownership rights over its property. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006, and No. 263-FZ of July 14, 2022.]

Property may be attached if the organizational taxpayer fails within the prescribed periods to perform a duty to pay tax, late-payment interest, and penalties and the tax or customs authority has sufficient grounds to believe that it will abscond or conceal its property. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 137-FZ of July 27, 2006.]

No registration action may be performed in respect of an attached vehicle. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

2. Attachment may be full or partial.

Full attachment restricts the organizational taxpayer's rights so that it may not dispose of the property and may possess and use it only with the permission and under the control of the tax or customs authority. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

Partial attachment restricts those rights so that the property may be possessed, used, and disposed of only with the permission and under the control of the tax or customs authority. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

3. Attachment may be used to secure performance of an outstanding-liability payment duty against an organizational taxpayer's property only after the tax authority adopts a recovery decision under Article 46 and only if money in its bank accounts or digital-ruble account and its electronic money are absent or insufficient, or information on its accounts, corporate electronic means of payment used for electronic-money transfers, or digital-ruble-account details is unavailable. [As amended by Federal Laws No. 248-FZ of July 23, 2013, No. 263-FZ of July 14, 2022, and No. 610-FZ of December 19, 2023.]

3.1. To secure the duties of the managing partner responsible for tax accounting under an investment-partnership agreement (in this Article, the “managing partner responsible for tax accounting”) to pay taxes, levies, late-payment interest, and penalties in connection with performance of that agreement, attachment may be imposed on the partners' common property and on the property of all managing partners. Corporate profit tax arising from a partner's participation is excluded. [As amended by Federal Law No. 248-FZ of July 23, 2013.]

The attachment decision may cover the partners' common property and, if that property is absent or insufficient, the property of all managing partners, beginning with the property of the managing partner responsible for tax accounting.

The head or deputy head of the authorized tax authority decides to attach the partners' common property. [As amended by Federal Law No. 374-FZ of November 23, 2020.]

A decision attaching the partners' common property and the managing partners' property may be adopted only after a recovery decision under Article 46 and only if money in the investment partnership's and managing partners' accounts is absent or insufficient, or information on their accounts is unavailable. [As amended by Federal Laws No. 248-FZ of July 23, 2013, and No. 263-FZ of July 14, 2022.]

[Paragraph added by Federal Law No. 336-FZ of November 28, 2011.]

4. All property of an organizational taxpayer may be attached. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

5. Only property necessary and sufficient to perform the duty to pay tax, late-payment interest, and penalties may be attached. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 137-FZ of July 27, 2006.]

An organization's immovable property whose value exceeds the outstanding liability being recovered may be attached if the organization has no other property against which recovery may be made. [Paragraph added by Federal Law No. 347-FZ of November 4, 2014.] [As amended by Federal Law No. 425-FZ of November 28, 2025.]

6. The head or deputy head of the tax or customs authority decides to attach an organizational taxpayer's property by issuing an order. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

7. An organizational taxpayer's property is attached in the presence of attesting witnesses. The attaching authority may not refuse to allow the taxpayer or its legal and/or authorized representative to be present. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

The rights and duties of attesting witnesses, specialists, and the taxpayer or its representative participating in the attachment must be explained to them. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

8. Property may not be attached at night except in urgent cases.

9. Before attachment, the officials must present the taxpayer or its representative with the attachment decision, the prosecutor's authorization, and documents confirming their authority. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

10. An attachment record must be drawn up. The record or an attached inventory must list and describe the property, precisely stating the name, quantity, individual characteristics, and, where possible, value of each item.

All items must be shown to the attesting witnesses and the taxpayer or its representative. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

11. The head or deputy head of the tax or customs authority that issued the attachment order determines where the attached property is to be kept.

12. Attached property may not be disposed of, except under the control or with the permission of the attaching authority, dissipated, or concealed. A person who violates the prescribed procedure for possession, use, or disposal of attached property is liable under Article 125 and/or other federal laws. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

12.1. At the request of an organizational taxpayer whose property has been attached, the tax authority may replace the attachment with:

  1. a bank guarantee satisfying Article 74.1 under which the guarantor undertakes to pay the taxpayer's outstanding liability if the principal does not pay on time, upon a written demand or an electronic demand transmitted over telecommunications channels by the tax authority; [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

  2. a pledge of the taxpayer's property formalized under Article 73(2);

  3. a third-party surety formalized under Article 74.

For subparagraph 3, the surety provider must satisfy Article 176.1(2.1).

[Paragraph added by Federal Law No. 248-FZ of July 23, 2013.] [As amended by Federal Law No. 325-FZ of September 29, 2019.]

13. The tax or customs authority revokes an attachment decision when the outstanding-liability recovery decision is performed or when the attachment is replaced under paragraph 12.1. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

The attachment decision applies from imposition until revoked by the issuing tax or customs authority, a higher tax or customs authority, or a court. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

The tax or customs authority must notify the taxpayer within five days after adopting a revocation decision. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010.]

An earlier attachment terminates when the property is recognized as pledged to the tax authority. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

14. This Article also applies to attachment of property of an organizational tax agent and an organization that is a payer of a levy or insurance contributions. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 321-FZ of November 16, 2011, No. 243-FZ of July 3, 2016, and No. 263-FZ of July 14, 2022.]

15. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011; repealed by Federal Law No. 263-FZ of July 14, 2022.]

Chapter 12. Disposition of Money Forming a Positive Unified-Tax-Account Balance

[Heading as amended by Federal Law No. 263-FZ of July 14, 2022.]

Article 78. Offset of Money Forming a Positive Unified-Tax-Account Balance

1. A taxpayer, payer of a levy, payer of insurance contributions, and/or tax agent may dispose by offset, under this Article, of money forming a positive balance on its unified tax account:

2. Disposition by offset may not exceed the positive unified-tax-account balance of the taxpayer, payer of a levy, payer of insurance contributions, and/or tax agent. It is made on the basis of an application submitted to the tax authority to dispose of the money by offset toward another person's duty to pay taxes, levies, insurance contributions, late-payment interest, penalties, and/or interest; toward the applicant's future duty to pay a specific tax, levy, or insurance contribution; toward performance of the tax-authority decisions specified in Article 11.3(5)(9), (10), and (10.1) and Article 11.3(7)(3) of this Code; or toward discharge of liabilities excluded from the aggregate obligation under Article 11.3(7)(2), (3.1)-(3.4), and (6) of this Code (an “offset application”). [As amended by Federal Laws No. 565-FZ of December 28, 2022, and No. 287-FZ of July 31, 2025.]

If the account has no positive balance, the taxpayer, payer, and/or tax agent is notified that the application will not be performed.

If the positive balance is insufficient to perform the application in full, a partial offset is made.

3. The offset is made in Russian currency.

4. Unless this paragraph provides otherwise, an offset application must be submitted electronically to the tax authority at the place of registration in the prescribed format, signed with an enhanced qualified electronic signature, over telecommunications channels or through the taxpayer's personal account. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

An application for offset toward a future duty to pay a specific tax, levy, or insurance contribution must state the attribution of the money to a source of Russian budget-system revenue, the payment deadline, and other details needed to identify the obligation.

An application for offset toward performance of the tax-authority decisions specified in Article 11.3(5)(9), (10), and (10.1) and Article 11.3(7)(3) of this Code, or toward discharge of liabilities excluded from the aggregate obligation under Article 11.3(7)(2), (3.1)-(3.4), and (6) of this Code, may be filed no later than the day preceding entry into force of a judicial act recovering the liability and must identify the relevant tax-authority decision. Offset is made sequentially, beginning with the liability having the earliest payment deadline. [As amended by Federal Laws No. 565-FZ of December 28, 2022, and No. 287-FZ of July 31, 2025.]

The federal executive body authorized for control and supervision in the field of taxes and levies approves the form and format of the offset application.

An individual entrepreneur may submit through the taxpayer's personal account an application for offset toward a future duty to pay a specific tax, levy, or insurance contribution as a document signed with an enhanced unqualified electronic signature generated under the procedure prescribed by that federal executive body in accordance with Federal Law No. 63-FZ of April 6, 2011, On Electronic Signatures. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

5. The tax authority must make the offset no later than the day following receipt of the application.

6. The taxpayer, payer, and/or tax agent may apply for full or partial reversal of an offset made toward a future duty to pay a specific tax under the second paragraph of paragraph 4. The reversal is made sequentially, beginning with amounts offset toward the specific tax having the earliest payment deadline.

7. If, before the prescribed transfer date, the tax authority receives a notice of calculated taxes, advance tax payments, levies, and insurance contributions stating personal income tax calculated and withheld by a tax agent, it must, no later than the following day, offset the tax agent's positive unified-tax-account balance, up to the tax amount stated in the notice, toward the agent's future duty to transfer that tax. [Paragraph added by Federal Law No. 196-FZ of May 29, 2023.]

8. If an individual taxpayer has a positive unified-tax-account balance on or after the day a tax payment notice is sent, the amount of that balance not exceeding the taxes payable under the notice is deemed offset toward the taxpayer's future duty to pay those taxes on the day the positive balance exists or, if it does not then exist, on the day it forms.

If the positive balance is insufficient to perform in full the tax-payment duties under the notice, the offset is allocated proportionately among those duties.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

9. If, before the prescribed payment date, the tax authority receives a notice of calculated taxes, advance tax payments, levies, and insurance contributions, or an insurance-contribution calculation, stating insurance contributions paid by the payer, it must, no later than the following day, offset the payer's positive unified-tax-account balance, up to the contribution amount stated in the notice or calculation, toward the payer's future duty to pay those contributions.

If a paragraph 7 notice and a notice under the first paragraph of this paragraph are received simultaneously, the paragraph 7 offset is made first.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

10. Money recorded toward compensation for damage to the Russian budget system caused by crimes under Articles 198 to 199.2 of the Criminal Code of the Russian Federation may not be offset under this Article. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

[Article as revised by Federal Law No. 263-FZ of July 14, 2022.]

Article 79. Refund of Money Forming a Positive Unified-Tax-Account Balance

1. A taxpayer, payer of a levy, payer of insurance contributions, and/or tax agent may dispose of money forming a positive balance on its unified tax account by having it refunded to a bank account opened for it under this Article.

Disposition by refund is based on:

The federal executive body authorized for control and supervision in the field of taxes and levies approves the refund-application form and electronic format.

2. If the unified tax account has no positive balance, the taxpayer, payer, and/or tax agent is notified that the refund is refused.

If the positive balance is insufficient for the refund, a partial refund is made.

3. No later than the day following one of the events below, the tax authority must send the territorial body of the Federal Treasury an instruction to refund money forming the positive unified-tax-account balance:

4. If money is found to have been over-recovered, the tax authority must refund it on its own initiative within the positive unified-tax-account balance.

The refund is paid into a bank account opened for the organization, individual entrepreneur, or individual who is not an individual entrepreneur and whose details are available to the tax authorities.

Interest on over-recovered money accrues from the day following recovery through the date of actual refund or recording of the amount toward performance of the taxpayer's, payer's, and/or tax agent's aggregate obligation.

The rate is the key rate of the Central Bank of the Russian Federation applicable on those days.

5. A refund is made in Russian currency, up to the positive unified-tax-account balance on the date the refund instruction is generated, into a bank account identified in the application, known to the tax authorities, and opened for the applicant. It may instead be paid into an account of a foreign nominee holder, foreign authorized holder, or person for whom a depositary-program account is opened if income subject to the special tax calculation and payment rules in Article 310.1 was paid to the taxpayer through that person.

6. The territorial body of the Federal Treasury must perform the refund instruction in accordance with Russian budget legislation no later than the day following its receipt from the tax authority. [As amended by Federal Law No. 565-FZ of December 28, 2022.]

7. If the tax authority requests from a bank, under the sixth paragraph of Article 86(2), a certificate concerning accounts held by an organization, individual entrepreneur, or individual who is not an individual entrepreneur, the periods in paragraph 3 begin on the day following the bank's response.

8. Under a procedure approved by the Ministry of Finance of the Russian Federation, the territorial body of the Federal Treasury must notify the tax authority of the date on which the refund instruction was performed and the amount transferred under paragraph 3.

9. If money is transferred to the bank account of an organization, individual entrepreneur, or individual who is not an individual entrepreneur more than ten days after the paragraph 3 deadline, interest accrues for each calendar day after ten days have elapsed from: [As amended by Federal Law No. 565-FZ of December 28, 2022.]

The rate is the key rate of the Central Bank of the Russian Federation applicable on the days of delay.

10. This Article does not apply to refund of money recorded toward compensation for damage to the Russian budget system caused by crimes under Articles 198 to 199.2 of the Criminal Code of the Russian Federation, or to state duty, except state duty for which a commercial court has issued an enforcement document. [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

[Article as revised by Federal Law No. 263-FZ of July 14, 2022.]

Section V. Tax Returns and Tax Control

[Heading as amended by Federal Law No. 154-FZ of July 9, 1999.]

Chapter 13. Tax Return

[Heading as amended by Federal Law No. 154-FZ of July 9, 1999.]

Article 80. Tax Return and Calculations

[Heading as amended by Federal Law No. 243-FZ of July 3, 2016.]

1. A tax return is a written statement, or an electronic statement transmitted over telecommunications channels using an enhanced qualified electronic signature or through the taxpayer's personal account, concerning taxable items, income received and expenses incurred, sources of income, the tax base, tax relief, calculated tax, and/or other information forming the basis for calculating and paying tax. [As amended by Federal Laws No. 229-FZ of July 27, 2010, No. 97-FZ of June 29, 2012, and No. 347-FZ of November 4, 2014.]

Unless tax legislation provides otherwise, each taxpayer must file a return for each tax it must pay.

An advance-payment calculation is a written statement, or an electronic statement transmitted by those means, concerning the calculation base, relief used, the calculated advance payment, and/or other information forming the basis for calculating and paying it. It is filed in the cases prescribed by this Code for the relevant tax. [As amended by Federal Laws No. 229-FZ of July 27, 2010, No. 97-FZ of June 29, 2012, and No. 347-FZ of November 4, 2014.]

A levy calculation is a written statement, or an electronic statement transmitted by those means, concerning taxable items, the calculation base, relief used, the calculated levy, and/or other information forming the basis for calculating and paying it, unless this Code provides otherwise. It is filed in the cases prescribed by Part Two for each levy. [As amended by Federal Laws No. 229-FZ of July 27, 2010, No. 97-FZ of June 29, 2012, and No. 347-FZ of November 4, 2014.]

A tax agent must submit the calculations prescribed by Part Two under the procedure established there for the relevant tax.

A calculation of personal income tax calculated and withheld by a tax agent is a document consolidating, for all individuals who received income from the agent or its separate subdivision, information on income accrued and paid, deductions granted, tax calculated and withheld, and other information forming the basis for calculating tax. [Textual paragraph added by Federal Law No. 113-FZ of May 2, 2015.]

An insurance-contribution calculation is a written statement, or an electronic statement transmitted by those means, concerning the object subject to contributions, the contribution base, contributions calculated, and other information forming the basis for calculating and paying contributions, unless this Code provides otherwise. It is filed in the cases prescribed by Chapter 34. [Paragraph added by Federal Law No. 243-FZ of July 3, 2016.]

2. No return or calculation is filed for a tax from which the taxpayer is exempt because a special tax regime applies, insofar as the relevant activity or property is subject to that regime. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

A person that is a taxpayer of one or more taxes, conducts no transactions moving money through its bank accounts or cash office, and has no taxable items for those taxes must file a unified simplified tax return.

The federal executive body authorized for control and supervision in the field of taxes and levies, in coordination with the Ministry of Finance, approves its form and completion procedure. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

The unified simplified return must be filed with the tax authority at the organization's location or the individual's residence: [As amended by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph as revised by Federal Law No. 268-FZ of December 30, 2006.]

3. A return or calculation must be filed with the tax authority at the place of registration in the prescribed paper form or electronic format, together with documents required by this Code. Taxpayers and payers of insurance contributions may submit those documents electronically. [As amended by Federal Laws No. 97-FZ of June 29, 2012, and No. 243-FZ of July 3, 2016.]

Unless Russian law provides another procedure for state-secret information, the following taxpayers and payers of insurance contributions must file electronically over telecommunications channels through an electronic-document-flow operator that is a Russian organization satisfying requirements approved by the competent federal executive body: [As amended by Federal Laws No. 134-FZ of June 28, 2013, and No. 243-FZ of July 3, 2016.]

Payers of insurance contributions making payments or other remuneration to individuals must report average headcount as part of the insurance-contribution calculation. [As amended by Federal Law No. 5-FZ of January 28, 2020.]

Taxpayers classified as largest taxpayers under Article 83 must file electronically with the tax authority at their place of registration as such all returns and calculations required by this Code, unless Russian law prescribes another procedure for state-secret information. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

Tax authorities provide paper return and calculation forms free of charge.

[Paragraph as revised by Federal Law No. 268-FZ of December 30, 2006.]

4. A taxpayer, payer of a levy, payer of insurance contributions, or tax agent may file personally or through a representative, by mail with an inventory of enclosures, electronically over telecommunications channels, or through the taxpayer's personal account. [As amended by Federal Laws No. 229-FZ of July 27, 2010, No. 97-FZ of June 29, 2012, No. 347-FZ of November 4, 2014, and No. 243-FZ of July 3, 2016.]

Unless this Code provides otherwise, the tax authority may not refuse a return or calculation in the prescribed form or format. At the filer's request, it must mark a paper copy, including one received through a multifunctional state-and-municipal-services center, with acceptance and receipt date, or issue an electronic receipt for an electronic filing. [As amended by Federal Laws No. 268-FZ of December 30, 2006, No. 97-FZ of June 29, 2012, No. 347-FZ of November 4, 2014, No. 243-FZ of July 3, 2016, and No. 325-FZ of September 29, 2019.]

Unless this Code provides otherwise, a mailed filing is made on the mailing date, and an electronic filing on its transmission date. [As amended by Federal Laws No. 347-FZ of November 4, 2014, and No. 374-FZ of November 23, 2020.]

[Paragraph repealed by Federal Law No. 229-FZ of July 27, 2010.]

An individual may also file a paper personal income tax return through a multifunctional center, which must, at the taxpayer's request, mark the copy with acceptance and receipt date. [Textual paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

Unless this Code provides otherwise, filing through the multifunctional center occurs on the center's receipt date. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.] [As amended by Federal Law No. 374-FZ of November 23, 2020.]

4.1. A return or calculation is deemed not filed if a desk audit establishes at least one of the following:

  1. tax-control measures establish that it was signed by an unauthorized person;

  2. the individual who signed it and could act for the filer without a power of attorney had been disqualified by an effective administrative-offense order, and the disqualification had not expired before filing;

  3. the Unified State Register of Civil-Status Records records that the individual died before signing it with that individual's enhanced qualified electronic signature;

  4. before filing, the Unified State Register of Legal Entities recorded as inaccurate information concerning the person who signed it and could act for the filer without a power of attorney;

  5. before filing, that register recorded termination of the filing legal entity by reorganization, liquidation, or removal by the registering body;

  6. a circumstance in Article 174(5.3) or Article 431(7) exists.

[Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

4.2. Unless this Code provides otherwise, within five days after establishing a circumstance in paragraph 4.1(1) to (4) or (6), the tax authority must notify the filer that the return or calculation is deemed not filed.

The competent federal executive body approves the notification form and format.

[Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

5. Unless this Code provides otherwise, a return or calculation must state the taxpayer identification number.

The filer or its representative signs it to confirm the accuracy and completeness of the information. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

If an authorized representative confirms accuracy and completeness, including by enhanced qualified electronic signature, the filing must state the basis of representation and identify the authorizing document, and a copy of that document must be attached. [As amended by Federal Laws No. 229-FZ of July 27, 2010, No. 97-FZ of June 29, 2012, No. 243-FZ of July 3, 2016, No. 374-FZ of November 23, 2020, and No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 229-FZ of July 27, 2010; repealed by Federal Law No. 389-FZ of July 31, 2023.]

6. A return or calculation must be filed within the periods prescribed by tax legislation.

7. The competent federal executive body, in coordination with the Ministry of Finance, approves the forms, completion procedures, electronic formats, electronic-submission procedures, and procedures for electronic submission of attached documents. [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 97-FZ of June 29, 2012.]

[Paragraph added by Federal Law No. 268-FZ of December 30, 2006; repealed by Federal Law No. 229-FZ of July 27, 2010.]

The competent federal executive body may not include in a return or calculation, and tax authorities may not require, information unrelated to calculating and/or paying taxes, levies, and insurance contributions, except: [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 243-FZ of July 3, 2016.]

  1. whether the document is original or corrective;

  2. the name of the tax authority;

  3. the organization's or separate subdivision's location or the individual's residence;

  4. the individual's surname, given name, and patronymic or the full name of the organization or separate subdivision;

  5. the taxpayer's or payer's contact telephone number; [As amended by Federal Law No. 243-FZ of July 3, 2016.]

  6. information required in a return under Chapters 21, 23, and 30; [Subparagraph added by Federal Law No. 134-FZ of June 28, 2013.] [As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 374-FZ of November 23, 2020.]

  7. average-headcount information required in an insurance-contribution calculation. [Subparagraph added by Federal Law No. 5-FZ of January 28, 2020.]

8. [Paragraph repealed by Federal Law No. 306-FZ of November 27, 2010.]

9. Chapter 26.4 establishes special rules for filing returns under production-sharing agreements.

10. The federal law on the simplified procedure for declaration of personal income establishes special rules for performing the filing duty by making a declaration payment. [Paragraph added by Federal Law No. 265-FZ of December 30, 2006.]

11. Chapter 25 establishes special rules for filing a return for a consolidated group of taxpayers. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

12. This Article also applies to other persons required by Part Two to file a return or calculation. [Paragraph added by Federal Law No. 134-FZ of June 28, 2013.]

[Article as revised by Federal Law No. 137-FZ of July 27, 2006.]

Article 81. Amendments to a Tax Return or Calculation

[Heading as amended by Federal Law No. 243-FZ of July 3, 2016.]

1. If a taxpayer discovers that a filed tax return omitted or incompletely stated information, or contains errors understating tax payable, the taxpayer must amend the return and file an amended tax return under this Article.

If the taxpayer discovers inaccurate information or errors that do not understate tax payable, it may amend the return and file an amended return under this Article. An amended return filed after the filing deadline in that circumstance is not treated as late.

[Paragraph added by Federal Law No. 120-FZ of May 1, 2022; repealed by Federal Law No. 565-FZ of December 28, 2022.]

2. An amended return filed before the filing deadline is treated as filed on the date the amended return is filed.

3. If an amended return is filed after the filing deadline but before the tax-payment deadline, the taxpayer is released from liability if it files before learning that the tax authority discovered an omission, incomplete statement, or error understating tax payable, or that a field tax audit had been ordered.

4. If an amended return is filed after both deadlines, the taxpayer is released from liability if:

  1. it files before learning that the tax authority discovered such an omission, incomplete statement, or error, or ordered a field tax audit of that tax for that period, provided that at filing its unified tax account has a positive balance equal to the tax shortfall and corresponding late-payment interest; [As amended by Federal Law No. 263-FZ of July 14, 2022.]

  2. it files after a field tax audit of the relevant tax period that did not discover such an omission, incomplete statement, or error.

5. The taxpayer must file an amended return with the tax authority at its place of registration.

An amended return or calculation must use the form applicable in the tax period being amended.

6. If a tax agent discovers that a filed calculation omitted or incompletely stated information, or contains errors understating or overstating tax to be transferred, it must amend the calculation and file an amended calculation under this Article.

Except for a calculation of income paid to foreign organizations and tax withheld for a past reporting or tax period, an amended calculation filed by a tax agent must contain data only for taxpayers affected by the omission, incomplete statement, or error.

An amended calculation of income paid to foreign organizations and tax withheld for a past reporting or tax period must contain data for every taxpayer included in the earlier calculation.

Paragraphs 3 and 4 on release from liability also apply when tax agents file amended calculations.

[Paragraph as revised by Federal Law No. 389-FZ of July 31, 2023.]

6.1. If the member of an investment-partnership agreement that is the managing partner responsible for tax accounting (in this Article, the “managing partner responsible for tax accounting”) provides the other members with a copy of an amended calculation of the investment partnership's financial result, members paying corporate profit tax or personal income tax because of their participation must file an amended return or calculation.

It must be filed with the tax authority at the member's place of registration no later than fifteen days after the member receives the copy.

If filed within that period, a member other than the managing partner responsible for tax accounting is released from liability.

If a member appeals tax-authority acts or decisions that changed the partnership's financial results, it must file an amended return or calculation no later than fifteen days after the higher tax authority decides the appeal.

[Paragraph added by Federal Law No. 336-FZ of November 28, 2011.]

7. This Article also applies to amended calculations of levies and insurance contributions and to payers of levies and insurance contributions. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

[Article as revised by Federal Law No. 137-FZ of July 27, 2006.]

Chapter 14. Tax Control

Article 82. General Provisions on Tax Control

[Heading as amended by Federal Law No. 137-FZ of July 27, 2006.]

1. Tax control is the activity of authorized bodies to supervise compliance with tax legislation under the procedure established by this Code. [Paragraph added by Federal Law No. 137-FZ of July 27, 2006.] [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 546-FZ of December 27, 2018.]

Tax-authority officials exercise tax control within their competence through tax audits, obtaining explanations from taxpayers, tax agents, payers of levies, and payers of insurance contributions, examining accounting and reporting data, inspecting premises and territories used to earn income or profit, and in other forms provided by this Code. [As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

Chapter 26.4 establishes special tax-control rules for production-sharing agreements. [Paragraph added by Federal Law No. 65-FZ of June 6, 2003.]

Section V.2 establishes special rules for tax control in the form of tax monitoring. [Paragraph added by Federal Law No. 348-FZ of November 4, 2014.]

[Paragraph as revised by Federal Law No. 154-FZ of July 9, 1999.]

2. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999; repealed by Federal Law No. 58-FZ of June 29, 2004.]

3. Under a procedure established by agreement among them, tax authorities, customs authorities, internal-affairs bodies, investigative bodies, and administrative bodies of Russian state nonbudgetary funds must inform one another of materials concerning tax-legislation violations and tax crimes, measures taken to stop them, and tax audits being conducted, and exchange other information needed to perform their functions. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999.] [As amended by Federal Laws No. 86-FZ of June 30, 2003, No. 213-FZ of July 24, 2009, No. 404-FZ of December 28, 2010, and No. 243-FZ of July 3, 2016.]

4. Tax control may not involve collection, storage, use, or disclosure of information concerning a taxpayer, payer of a levy, payer of insurance contributions, or tax agent obtained in violation of the Constitution of the Russian Federation, Russian international treaties, this Code, or federal laws, or in violation of confidentiality requirements protecting another person's professional secrecy, particularly advocate-client or auditor secrecy. [As amended by Federal Laws No. 200-FZ of July 11, 2011, No. 243-FZ of July 3, 2016, and No. 340-FZ of November 27, 2017.]

For tax-control purposes, documents and information obtained from audit organizations or individual auditors may be collected, stored, and used in the cases provided by Article 93.2. [Paragraph added by Federal Law No. 231-FZ of July 29, 2018.]

[Paragraph added by Federal Law No. 154-FZ of July 9, 1999.]

5. In conducting tax-control measures under Sections V, V.1, and V.2, the tax authority bears the burden of proving the circumstances in Article 54.1(1) and/or noncompliance with the conditions in Article 54.1(2). [Paragraph added by Federal Law No. 163-FZ of July 18, 2017.]

6. If a Russian international tax treaty permits the competent authority of a foreign state or territory to participate in relevant tax control in the Russian Federation, a tax audit or tax monitoring may, at that authority's request, be conducted with its participation under the treaty and this Code.

If the tax authority decides to conduct an audit or monitoring with such participation, the federal executive body authorized for control and supervision in the field of taxes and levies must, under a procedure it prescribes, inform the foreign competent authority of the audit or monitoring, including the deciding tax authority, time and place, and the procedure and conditions established by this Code.

That federal executive body approves the arrangements and conditions for the foreign competent authority's participation.

[Paragraph added by Federal Law No. 340-FZ of November 27, 2017.]

Article 83. Registration of Organizations and Individuals

[Heading as amended by Federal Law No. 185-FZ of December 23, 2003.]

1. For tax-control purposes, organizations and individuals must be registered with tax authorities at the organization's location, the locations of its separate subdivisions, the individual's residence, the locations of their immovable property and vehicles, and on other grounds provided by this Code. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 185-FZ of December 23, 2003, No. 137-FZ of July 27, 2006, and No. 229-FZ of July 27, 2010.]

An organization having separate subdivisions in the Russian Federation must be registered at the location of each subdivision. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

The federal executive body authorized for control and supervision in the field of taxes and levies may prescribe special tax-registration rules for foreign organizations, foreign citizens, stateless persons, and taxpayers referred to in Article 275.2(1). [Paragraph added by Federal Law No. 154-FZ of July 9, 1999.] [As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 154-FZ of July 9, 1999; repealed by Federal Law No. 325-FZ of September 29, 2019.]

Chapter 26.4 establishes special registration rules for taxpayers under production-sharing agreements. [Paragraph added by Federal Law No. 65-FZ of June 6, 2003.]

The competent federal executive body may prescribe special registration rules for largest taxpayers, including criteria for that classification. [Paragraph added by Federal Law No. 424-FZ of November 27, 2018.] [As amended by Federal Law No. 389-FZ of July 31, 2023.]

1.1. A management company of a closed-end unit investment fund to which the fund's immovable property is transferred in trust must be registered at the property's location. [Paragraph added by Federal Law No. 248-FZ of July 23, 2013.]

2. Organizations and individual entrepreneurs are registered irrespective of whether circumstances giving rise to a duty to pay a particular tax or levy exist. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

3. A Russian organization is registered at its location and at the location of its branch or representative office, and an individual entrepreneur at the entrepreneur's residence, on the basis of information in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs, respectively. [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 230-FZ of July 29, 2018.]

4. A Russian organization is registered at the location of a separate subdivision other than a branch or representative office on the basis of a notice submitted or sent under Article 23(2).

An international company conducting business at separate subdivisions other than branches or representative offices through which, when it decided to change its personal law by redomiciliation, the foreign organization that acquired international-company status conducted business in the Russian Federation must submit that notice no later than thirty calendar days after state registration under Federal Law No. 290-FZ of August 3, 2018, On International Companies and International Funds. [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

Registration or deregistration of a foreign organization at the place where it conducts business in the Russian Federation occurs: [As amended by Federal Law No. 347-FZ of November 4, 2014.]

[Paragraph added by Federal Law No. 347-FZ of November 4, 2014; repealed by Federal Law No. 230-FZ of July 29, 2018.]

If several separate subdivisions are located in one municipality, or in Moscow, Saint Petersburg, or Sevastopol on territories served by different tax authorities, the organization may register with the authority at one subdivision it selects. A Russian organization identifies the choice in a notice to the authority at its location; a foreign organization notifies the selected authority. [As amended by Federal Law No. 379-FZ of November 29, 2014.]

[Paragraph added by Federal Law No. 154-FZ of July 9, 1999.] [As amended by Federal Law No. 229-FZ of July 27, 2010.]

4.1. If an organization that is a foreign marketing partner of the International Olympic Committee within Article 3.1 of Federal Law No. 310-FZ of December 1, 2007, On the Organization and Holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi, Development of Sochi as a Mountain-Climate Resort, and Amendments to Certain Legislative Acts of the Russian Federation, other than an official broadcasting company, conducts marketing-partner activities through a separate subdivision for no more than six months including the Games period prescribed by Article 2(2) of that Federal Law, it is registered on the basis of a notice it submits.

If an official broadcasting company within Article 3.1 of that Federal Law conducts activities under an agreement with the International Olympic Committee or its authorized organization through a separate subdivision for no more than twelve months including the Games period prescribed by Article 2(2) of that Federal Law, it is registered on the basis of a notice it submits.

If an organization that is a foreign organizer of those Games within Article 3 of that Federal Law conducts Games-related activities for no more than twelve months including all or part of the Games period prescribed by Article 2(2) of that Federal Law, it is registered on the basis of a notice it submits. [Textual paragraph added by Federal Law No. 216-FZ of July 23, 2013.]

The competent federal executive body approves the registration-notice form for a foreign IOC marketing partner, official broadcasting company, and/or foreign organizer of those Games. [As amended by Federal Law No. 216-FZ of July 23, 2013.]

[Paragraph added by Federal Law No. 242-FZ of July 30, 2010.]

4.2. If FIFA (Fédération Internationale de Football Association), a FIFA subsidiary, FIFA counterparty, confederation, or national football association referred to in the Federal Law On Preparation and Holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, and the UEFA Euro 2020 and on Amendments to Certain Legislative Acts of the Russian Federation is a foreign organization conducting activities through a separate subdivision in the Russian Federation, it is registered on the basis of a notice it sends to the tax authority. [As amended by Federal Law No. 101-FZ of May 1, 2019.]

The competent federal executive body approves the form of notice.

[Paragraph added by Federal Law No. 108-FZ of June 7, 2013.]

4.3. [Paragraph added by Federal Law No. 248-FZ of July 23, 2013; repealed by Federal Law No. 389-FZ of July 31, 2023.]

4.4. The tax authority receiving a copy of an investment-partnership agreement or a notice under Article 24.1 that an organization performs managing-partner functions must, within five days after receipt, register it as a member that is the managing partner responsible for tax accounting. Within the same period, the authority must issue or send the organization an extract from the Unified State Register of Taxpayers recording that status. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

The organization is registered separately for each investment-partnership agreement.

[Paragraph added by Federal Law No. 248-FZ of July 23, 2013.]

4.5. A foreign organization is registered or deregistered as a Russian tax resident on the basis of its application under Article 246.2(8) to recognize itself as a Russian tax resident or renounce that status. [Paragraph added by Federal Law No. 32-FZ of February 15, 2016.]

4.6. The tax authority registers or deregisters, on the basis of an application and other documents included in a list approved by the competent federal executive body:

This does not apply to deregistration under Article 84(5.5). The foreign person must apply no later than thirty calendar days after beginning or ceasing to supply the services or sell the goods.

A foreign person previously deregistered under Article 84(5.5) is registered again on the basis of the application and documents referred to above.

[Paragraph added by Federal Law No. 244-FZ of July 3, 2016.] [As amended by Federal Law No. 100-FZ of May 29, 2024.]

4.7. An international organization treated as a payer of insurance contributions under Article 419 is registered or deregistered on the basis of its application as a payer. [Paragraph added by Federal Law No. 243-FZ of July 3, 2016.]

4.8. A Russian organization is registered or deregistered as the tax agent referred to in Article 226(7.1), within five days after the tax authority at its location receives its electronic application over telecommunications channels or through the taxpayer's personal account. Within the same period, the authority sends it an extract from the Unified State Register of Taxpayers recording that status. [Paragraph added by Federal Law No. 399-FZ of November 30, 2016.] [As amended by Federal Law No. 259-FZ of August 8, 2024.]

4.9. A foreign organization not already registered is registered when opening an account with a Russian bank on the basis of an application submitted by the organization or that bank. [As amended by Federal Law No. 120-FZ of May 1, 2022.]

If the organization applies, it must also submit the documents included in a list approved by the competent federal executive body. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

If the Russian bank applies in connection with opening the account, those documents need not accompany the application. [As amended by Federal Laws No. 120-FZ of May 1, 2022, and No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

4.10. A foreign organization is registered or deregistered as the tax agent referred to in Article 226(1.1), excluding one conducting business through a separate subdivision in the Russian Federation or registered under paragraph 4.6, on the basis of an application and required documents included in a list approved by the competent federal executive body. It must submit them no later than the first payment of income for which it is treated as a tax agent under Article 226(1.1). [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

5. [Paragraph repealed by Federal Law No. 185-FZ of December 23, 2003.]

An organization or individual is registered or deregistered at the location of its immovable property and/or vehicles on the basis of information reported by the bodies and persons referred to in Article 85, Article 362(3.1) and (3.4), Article 382(4.1), Article 408(2.1), and Article 53(6) of the Land Code of the Russian Federation. An organization must be registered at the location of immovable property it owns, holds under a right of permanent perpetual use, or holds under a right of economic management or operational administration. [As amended by Federal Laws No. 185-FZ of December 23, 2003, No. 229-FZ of July 27, 2010, No. 374-FZ of November 23, 2020, and No. 389-FZ of July 31, 2023.]

For this Article, property is located:

  1. for watercraft other than small craft, at the place of state registration; [As amended by Federal Law No. 347-FZ of November 4, 2014.]

1.1) for aircraft, at the location of the owner organization or the residence or place of stay of the individual owner, or, if none, at the place of state registration; [Subparagraph added by Federal Law No. 347-FZ of November 4, 2014.] [As amended by Federal Law No. 325-FZ of September 29, 2019.]

  1. for other vehicles, at the location of the organization or its separate subdivision, or the residence or place of stay of the individual, in whose name the vehicle is registered under Russian law; [As amended by Federal Laws No. 58-FZ of June 29, 2004, No. 248-FZ of July 23, 2013, No. 306-FZ of November 2, 2013, No. 347-FZ of November 4, 2014, and No. 389-FZ of July 31, 2023.]

  2. for other immovable property, at its actual location. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

5.1. Paragraph 5 also applies to immovable property and vehicles owned by the state, a municipality, or the Sirius Federal Territory and included in an organization's property, including under a concession agreement, over which the organization has rights of possession, use, and disposal, or of possession and use, and to immovable property forming part of a closed-end unit investment fund and transferred to a management company in trust. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010.] [As amended by Federal Laws No. 248-FZ of July 23, 2013, and No. 199-FZ of June 11, 2021.]

5.2. A Russian organization formed by transformation or merger, or reorganized by accession, is registered at the location of immovable property belonging to the reorganized or acceded organization on the basis of reorganization information in the Unified State Register of Legal Entities.

An international company is registered at the location of immovable property belonging to the foreign organization that acquired that status by redomiciliation on the basis of state-registration information in that register. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 347-FZ of November 4, 2014.]

6. A notary in private practice is registered by the tax authority at the notary's residence on the basis of information reported by the Article 85 bodies. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

An advocate is registered at the advocate's residence on the basis of information reported by the advocate chamber of the relevant constituent entity under Article 85. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

An insolvency administrator, appraiser in private practice, or patent attorney is registered at that person's residence on the basis of information reported under Article 85. [Paragraph added by Federal Law No. 243-FZ of July 3, 2016.] [As amended by Federal Law No. 401-FZ of November 30, 2016.]

A mediator is registered at the mediator's residence, or place of stay if the mediator has no Russian residence, on the basis of an application to any tax authority selected by the mediator. [Paragraph added by Federal Law No. 401-FZ of November 30, 2016.]

[Paragraph as revised by Federal Law No. 185-FZ of December 23, 2003.]

7. An individual is registered at the individual's residence, or place of stay if the individual has no Russian residence, on the basis of birth information in the Unified State Register of Civil-Status Records, information received under Article 85(1) to (4), (6), (8), and (13), and/or an application submitted to any tax authority selected by the individual. [As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 389-FZ of July 31, 2023.]

An individual who is not an individual entrepreneur and has no Russian residence or place of stay and owns no Russian immovable property or vehicles is registered by the tax authority to which the individual chooses to apply. [Paragraph added by Federal Law No. 232-FZ of July 29, 2018.]

[Paragraph as revised by Federal Law No. 243-FZ of July 3, 2016.]

7.1. [Paragraph added by Federal Law No. 137-FZ of July 27, 2006; repealed by Federal Law No. 243-FZ of July 3, 2016.]

7.2. An individual treated as a payer of insurance contributions under Article 419 is registered or deregistered as such at the individual's residence, or place of stay if the individual has no Russian residence, on the basis of an application to any tax authority selected by the individual. [Paragraph added by Federal Law No. 243-FZ of July 3, 2016.]

7.3. An individual other than a person referred to in Article 227.1, who is not an individual entrepreneur and provides services without employees to another individual for personal, household, and/or similar needs, is registered or deregistered in that capacity at the service provider's residence, or place of stay if the provider has no Russian residence, on the basis of a notice of beginning or ceasing those activities submitted to any selected tax authority. [Paragraph added by Federal Law No. 401-FZ of November 30, 2016.]

7.4. A foreign citizen or stateless person who has no Russian residence or place of stay, owns no Russian immovable property or vehicles, and is not registered on another ground under this Code is registered by the tax authority at the location of the organization, or residence of the individual entrepreneur, paying income to that person, on the basis of information submitted under Article 214.2(4) or Article 230(2).

If several organizations or individual entrepreneurs pay income, the individual is registered on the basis of the first information submitted in accordance with Article 214.2(4) or Article 230(2) of this Code.

[Paragraph added by Federal Law No. 325-FZ of September 29, 2019.] [As amended by Federal Law No. 389-FZ of July 31, 2023.]

8. [Paragraph repealed by Federal Law No. 248-FZ of July 23, 2013.]

9. If a taxpayer has difficulty determining the proper place of registration, the tax authority decides on the basis of the taxpayer's information. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

10. On the basis of available taxpayer data and information, tax authorities must ensure registration and deregistration and maintain taxpayer records. [As amended by Federal Laws No. 185-FZ of December 23, 2003, and No. 229-FZ of July 27, 2010.]

Article 84. Procedure for Registration and Deregistration of Organizations and Individuals; Taxpayer Identification Number

[Heading as amended by Federal Law No. 185-FZ of December 23, 2003.]

1. Organizations and individuals are registered and deregistered on the grounds in this Code, and changes to their tax-authority records are made, under the procedure prescribed by the federal executive body authorized for control and supervision in the field of taxes and levies. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

An individual's registration record also includes the following personal data:

[Paragraph as revised by Federal Law No. 229-FZ of July 27, 2010.]

2. The tax authority must register an individual on the basis of an application under Article 83(6), (7), or (7.2) within five days after receipt and, within the same period, issue or send an extract from the Unified State Register of Taxpayers recording registration. If the application is sent by registered mail, electronically over telecommunications channels, or through the unified portal of state and municipal services, the five-day period begins when the authority receives confirmation of the application data from the bodies referred to in Article 85(3) and (8). [As amended by Federal Laws No. 401-FZ of November 30, 2016, No. 151-FZ of May 28, 2022, and No. 259-FZ of August 8, 2024.]

The tax authority must register:

Within the same period, the authority must issue or send the organization an extract from the Unified State Register of Taxpayers recording registration. [As amended by Federal Laws No. 347-FZ of November 4, 2014, No. 243-FZ of July 3, 2016, and No. 259-FZ of August 8, 2024.]

An international organization, foreign nonprofit nongovernmental organization, or foreign religious organization conducting business in the Russian Federation through a branch or representative office must be registered within five days after the tax authority receives the information reported by the Article 85(9) body; within the same period the authority must issue or send the register extract. [Paragraph added by Federal Law No. 230-FZ of July 29, 2018.] [As amended by Federal Law No. 259-FZ of August 8, 2024.]

The authority registering a newly formed Russian organization or individual entrepreneur must issue or send the register extract. [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 259-FZ of August 8, 2024.]

An organization or individual must be registered or deregistered at the location of its immovable property and/or vehicles within five days after receipt of the information referred to in the second paragraph of Article 83(5). The authority issues or sends an extract on request; if the taxpayer has a personal account, the registration or deregistration information is posted there. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

A privately practicing notary, advokat, insolvency administrator, privately practicing appraiser, patent attorney, or mediator must be registered or deregistered at the person's residence within five days after receipt of the Article 85 information or the mediator's application; within the same period the authority must issue or send the register extract. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph repealed by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 243-FZ of July 3, 2016; repealed by Federal Law No. 259-FZ of August 8, 2024.]

Unless the tenth textual paragraph of this paragraph provides otherwise, an organization or individual must be registered or deregistered on another ground in this Code within five days after receipt of birth or death information from the Unified State Register of Civil-Status Records or information under Article 85. An extract based on Article 85 information is issued or sent on request unless this Article provides otherwise; if the taxpayer has access to a personal account, the registration or deregistration information based on information received under Article 85 is posted there. Death information causes deregistration of the individual on every ground in this Code. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

If a foreign citizen or stateless person requires an expedited work permit under Russian law, the tax authority must register the person at the place of stay within three days after receiving the relevant information from the work-permit body and, within the same period, send that body the registration information.

A foreign person referred to in Article 83(4.6) or (4.10) must be registered within thirty days after receipt of an application and required documents, and the authority must send the register extract within the same period to the email address in the application. If the submitted information is inaccurate, registration is refused and the person is informed; registration must then occur within thirty days after accurate application materials are received. [Paragraph added by Federal Law No. 244-FZ of July 3, 2016.] [As amended by Federal Laws No. 100-FZ of May 29, 2024, and No. 259-FZ of August 8, 2024.]

No register extract is issued or sent when an individual is registered or deregistered under Article 83(7.3) or on the basis of civil-status-register information. [Paragraph added by Federal Law No. 401-FZ of November 30, 2016.] [As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 259-FZ of August 8, 2024.]

A foreign organization must be registered under Article 83(4.9) within five days after receipt of its application and required documents, or the Russian bank's application. Within the same period, the authority must issue or send the register extract to the organization, or electronically to the bank opening the account for delivery to the organization. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.] [As amended by Federal Laws No. 120-FZ of May 1, 2022, and No. 259-FZ of August 8, 2024.]

[Paragraph as revised by Federal Law No. 248-FZ of July 23, 2013.]

2.1. The tax authority must register a foreign citizen or stateless person referred to in Article 83(7.4), at the location of the organization or residence of the individual entrepreneur paying the income, within fifteen days after receiving information submitted by that payer under Article 214.2(4) or Article 230(2). Within the same period, it must issue or send the payer a register extract recording the individual's registration. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.] [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 259-FZ of August 8, 2024.]

3. Changes concerning a Russian organization, a subdivision of a foreign nonprofit nongovernmental organization, or an individual entrepreneur, other than personal-data changes in the civil-status register and information received under Article 85(3) and (8), are recorded by the competent tax authority on the basis of the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs, as appropriate. [As amended by Federal Laws No. 248-FZ of July 23, 2013, and No. 325-FZ of September 29, 2019.]

Changes concerning a Russian organization's separate subdivision other than a branch or representative office are recorded at the subdivision's location on the basis of the organization's Article 23(2) notice.

Changes concerning a foreign organization, including an accredited branch, representative office, or other separate subdivision, except as provided in the first and fifth paragraphs of this paragraph, are recorded at the subdivision's location on the basis of the relevant state-register information or the foreign organization's application accompanied by supporting documents. [As amended by Federal Laws No. 248-FZ of July 23, 2013, No. 347-FZ of November 4, 2014, No. 230-FZ of July 29, 2018, and No. 325-FZ of September 29, 2019.]

Changes concerning a foreign person registered under Article 83(4.6) or (4.10) are recorded on the basis of its application accompanied by supporting documents. [Paragraph added by Federal Law No. 244-FZ of July 3, 2016.] [As amended by Federal Law No. 100-FZ of May 29, 2024.]

Changes concerning an international organization, foreign nonprofit nongovernmental organization, or foreign religious organization, or its branch or representative office, are recorded at the branch's or office's location on the basis of information reported by the Article 85(9) body. [Paragraph added by Federal Law No. 230-FZ of July 29, 2018.]

Personal-data changes concerning individual entrepreneurs, other individuals, privately practicing notaries, advokats, insolvency administrators, privately practicing appraisers, patent attorneys, and mediators are recorded at their residence on the basis of civil-status-register information and information received under Article 85(3) and (8). [As amended by Federal Law No. 325-FZ of September 29, 2019.]

Changes concerning a foreign organization registered under Article 83(4.9) are recorded on the basis of an application submitted by it or by the Russian bank maintaining its account. If the organization applies, supporting documents are required; if the bank applies, they are not. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.] [As amended by Federal Law No. 120-FZ of May 1, 2022.]

[Paragraph as revised by Federal Law No. 229-FZ of July 27, 2010.]

3.1. The tax authorities at the locations of a Russian organization's separate subdivisions, including branches and representative offices, record the grant or withdrawal of authority to calculate payments and other remuneration to individuals on the basis of the organization's notice under Article 23(3.4)(7). [Paragraph added by Federal Law No. 401-FZ of November 30, 2016.]

4. If the location of an organization or separate subdivision, or an individual's residence, changes, the tax authority with which it was registered must deregister it. It must deregister:

An organization is registered at its new location or the new location of its separate subdivision on the basis of documents received from the tax authority at the former location. [As amended by Federal Law No. 347-FZ of November 4, 2014.]

An individual is registered at the new residence on the basis of registration information reported under Article 85 by the bodies registering individuals by residence. [Paragraph added by Federal Law No. 347-FZ of November 4, 2014.]

A tax authority may also deregister an individual when it receives information that another tax authority has registered the individual at a new residence.

[Paragraph as revised by Federal Law No. 229-FZ of July 27, 2010.]

5. A Russian organization that terminates through liquidation, reorganization, or another case established by federal law; an international company that changes its personal law by registration in a foreign state or territory under Federal Law No. 290-FZ of August 3, 2018, On International Companies and International Funds; and an individual ceasing to be an individual entrepreneur are deregistered on every ground in this Code on the basis of the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs, as appropriate. [As amended by Federal Laws No. 248-FZ of July 23, 2013, and No. 66-FZ of March 26, 2022.]

If a Russian organization ceases business through a branch or representative office, or a foreign nonprofit nongovernmental organization ceases Russian business through a subdivision, it is deregistered at that location on the basis of the Unified State Register of Legal Entities, but not before completion of a field tax audit if one is conducted.

If a foreign organization ceases business through an accredited branch or representative office, it is deregistered at that location on the basis of the state register of accredited branches and representative offices, but not before completion of a field tax audit if one is conducted. [Paragraph added by Federal Law No. 347-FZ of November 4, 2014.] [As amended by Federal Law No. 259-FZ of August 8, 2024.]

If a branch or representative office of an international organization or foreign nonprofit nongovernmental organization, or a representative office of a foreign religious organization, is removed from the relevant register, the tax authority at its location deregisters it on the basis of information reported by the Article 85(9) body. [Paragraph added by Federal Law No. 230-FZ of July 29, 2018.]

If another separate subdivision of a Russian or foreign organization closes, the authority at its location deregisters the organization within ten days after receiving the Russian organization's Article 23(2) notice or the foreign organization's application, but not before completion of a field tax audit if one is conducted.

If an international company does not submit the notice in the first paragraph of Article 83(4), the authority deregisters the foreign organization that acquired international-company status at the location of its separate subdivision thirty calendar days after state registration of the international company. [Paragraph added by Federal Law No. 66-FZ of March 26, 2022.]

A privately practicing notary who is removed from office; an advokat whose status terminates; an insolvency administrator or privately practicing appraiser whose membership in the relevant self-regulatory organization terminates; a privately practicing patent attorney removed from the Register of Patent Attorneys; an appraiser or patent attorney ceasing private practice; or a mediator ceasing activities is deregistered on the basis of Article 85 information or the mediator's application. [As amended by Federal Law No. 401-FZ of November 30, 2016.]

A foreign organization registered under Article 83(4.9) is deregistered within five days after the authority receives an Article 86 notice that its last Russian bank account has closed. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.] [As amended by Federal Law No. 120-FZ of May 1, 2022.]

[Paragraph as revised by Federal Law No. 229-FZ of July 27, 2010.]

5.1. Unless this Code provides otherwise, a registration or deregistration application, foreign-organization application, or Article 83 notice may be submitted personally or through a representative, sent by registered mail, or transmitted electronically over telecommunications channels or through the taxpayer's personal account. An electronic submission must be signed with the submitter's or representative's enhanced qualified electronic signature unless this Code provides otherwise. It may also be submitted through a multifunctional state-and-municipal-services center, through which an individual may receive the register extract. An individual's electronic registration application submitted through the unified state-and-municipal-services portal must bear an enhanced unqualified electronic signature whose verification certificate is created and used in the government information-system infrastructure under the procedure prescribed by the Government; the individual may also receive the extract through that portal. [As amended by Federal Laws No. 325-FZ of September 29, 2019, No. 151-FZ of May 28, 2022, and No. 259-FZ of August 8, 2024.]

If the authority electronically receives an application under this Code, a foreign-organization application, a notice selecting the authority for registration at one separate subdivision, or an Article 23(2)(3) and/or (3.1) report, it must electronically send the organization or individual, including an individual entrepreneur, the register extract recording registration or deregistration. [As amended by Federal Laws No. 244-FZ of July 3, 2016, and No. 259-FZ of August 8, 2024.]

The competent federal executive body approves the forms and formats of the applications and notices in this Article and Article 83, their completion procedures, and the procedure for electronic submission of an application, notice, or request. [As amended by Federal Laws No. 97-FZ of June 29, 2012, No. 401-FZ of November 30, 2016, No. 325-FZ of September 29, 2019, and No. 259-FZ of August 8, 2024.]

A foreign person's application and required documents under Article 83(4.6) or (4.10) may be submitted through a representative, by registered mail, or electronically through the competent federal executive body's official website without an enhanced qualified electronic signature. [Paragraph added by Federal Law No. 244-FZ of July 3, 2016.] [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 100-FZ of May 29, 2024.]

The procedure in this paragraph for sending to an organization or individual entrepreneur paying income to a foreign citizen or stateless person registered under Article 83(7.4) a register extract recording that registration also applies when the Article 83(7.4) information is received electronically over telecommunications channels. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.] [As amended by Federal Law No. 259-FZ of August 8, 2024.]

If a Russian bank with which a foreign organization is opening an account submits an application to register the organization under Article 83(4.9), or to record changes under Article 84(3), the application must be electronic and bear the enhanced qualified electronic signature of an authorized bank officer. The Central Bank of the Russian Federation, in coordination with the competent federal executive body, approves the submission procedure. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.] [As amended by Federal Law No. 120-FZ of May 1, 2022.]

[Paragraph added by Federal Law No. 229-FZ of July 27, 2010.] [As amended by Federal Law No. 245-FZ of July 19, 2011.]

5.2. [Paragraph added by Federal Law No. 248-FZ of July 23, 2013; repealed by Federal Law No. 389-FZ of July 31, 2023.]

5.3. An organization is deregistered as a member of an investment-partnership agreement that is the managing partner responsible for tax accounting within five days after receipt of notice that the agreement or its managing-partner function under Article 24.1 has terminated. Within the same period, it must receive a register extract recording deregistration in that capacity. [Paragraph added by Federal Law No. 248-FZ of July 23, 2013.] [As amended by Federal Law No. 259-FZ of August 8, 2024.]

5.4. A foreign person ceasing an activity referred to in Article 174.2(3) or Article 174.3(1) is deregistered within thirty days after its application is received, but not before completion of the desk audit of its value-added-tax return for the tax period in which it applies and completion of outstanding-liability recovery measures under Articles 46 and 47. [Paragraph added by Federal Law No. 244-FZ of July 3, 2016.] [As amended by Federal Law No. 100-FZ of May 29, 2024.]

5.5. The tax authority may deregister a foreign person registered under Article 83(4.6) without an application if:

[Introductory text as amended by Federal Law No. 100-FZ of May 29, 2024.]

  1. it discovers inaccurate information in the registration application and/or supporting documents; [As amended by Federal Law No. 100-FZ of May 29, 2024.]

  2. the person does not perform a demand for payment of an outstanding liability within twelve months after the performance period expires, unless it has applied under paragraph 5.4; [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 100-FZ of May 29, 2024.]

  3. the person does not perform an Article 93 demand for documents or information within three months after its period expires; [As amended by Federal Law No. 100-FZ of May 29, 2024.]

  4. the person fails to file a value-added-tax return within six months after the deadline and the authority has information confirming that, during the relevant tax period, it supplied to individuals who are not individual entrepreneurs electronic services referred to in Article 174.2(1) whose place of supply is the Russian Federation, and/or sold through an electronic marketplace to individual purchasers goods whose place of supply is the Russian Federation under Article 147(1)(4); [As amended by Federal Laws No. 335-FZ of November 27, 2017, No. 389-FZ of July 31, 2023, and No. 100-FZ of May 29, 2024.]

  5. it does not timely pay value-added-tax arrears or outstanding late-payment interest and penalties reinstated under Article 59(1.1). [As amended by Federal Law No. 100-FZ of May 29, 2024.]

[Paragraph added by Federal Law No. 244-FZ of July 3, 2016.]

5.6. Deregistration on a ground in paragraph 5.5(1) to (4) may occur only after completion of recovery measures under Articles 46 and 47 for the foreign person's outstanding liability. [Paragraph added by Federal Law No. 244-FZ of July 3, 2016.] [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 100-FZ of May 29, 2024.]

5.7. A foreign citizen or stateless person registered under Article 83(7.4) is deregistered if, during the three calendar years following the year in which the organization or individual entrepreneur paying the income last submitted information under Article 214.2(4) or Article 230(2), the payer submits no further information and the individual files no Article 228 tax return.

No register extract recording deregistration is sent to the former payer. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 325-FZ of September 29, 2019.] [As amended by Federal Law No. 389-FZ of July 31, 2023.]

5.8. A foreign organization acting as the tax agent referred to in Article 226(1.1) is deregistered within thirty days after its application is received, but not before completion of the desk audit of its calculation of personal income tax calculated and withheld for the period in which it applies and completion of recovery measures under Articles 46 and 47 for its personal-income-tax arrears.

The authority may deregister without an application a foreign organization registered under Article 83(4.10) if, during the three calendar years following the year in which it last filed a calculation, it files neither a calculation of personal income tax calculated and withheld nor the Article 230(2) document reporting, for each individual, income and tax calculated, withheld, and transferred to the Russian budget system for the elapsed tax period.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

6. Registration and deregistration are free of charge. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

7. Each taxpayer is assigned one taxpayer identification number valid throughout the Russian Federation for all taxes and levies. [As amended by Federal Law No. 306-FZ of November 27, 2010.]

The tax authority must state the number in every notice it sends to the taxpayer.

Unless this Article provides otherwise, every taxpayer must state the number in a return, report, application, or other document submitted to the authority and in other cases provided by law. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

The competent federal executive body prescribes the procedure and conditions for assignment, use, and alteration of the number. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 58-FZ of June 29, 2004, and No. 245-FZ of July 19, 2011.]

An individual who is not an individual entrepreneur may omit the taxpayer identification number from returns, applications, or other documents submitted to a tax authority if the individual instead states the personal data specified in Article 84(1) of this Code or the record number from the unified federal population-information register obtained under Federal Law No. 168-FZ of June 8, 2020, On the Unified Federal Information Register Containing Information on the Population of the Russian Federation (the “federal population-information register”). [Textual paragraph added by Federal Law No. 137-FZ of July 27, 2006.] [As amended by Federal Law No. 259-FZ of August 8, 2024.]

8. On the basis of registration data, the competent federal executive body maintains the Unified State Register of Taxpayers under its prescribed procedure and determines the information included in it.

In the cases established by this Code, an extract recording a person's registration or deregistration is issued or sent when that action occurs, or on the basis of a request submitted by an organization or individual to any selected tax authority.

The request may be submitted personally or through a representative, sent by registered mail, or transmitted electronically over telecommunications channels through an electronic-document-flow operator, through the taxpayer's personal account, or through the unified state-and-municipal-services portal.

An electronic request must bear the requester's enhanced qualified electronic signature.

An individual's electronic request through the unified state-and-municipal-services portal must bear an enhanced unqualified electronic signature whose verification certificate is created and used in the government information-system infrastructure under the prescribed procedure, provided that the individual's interaction with that infrastructure uses information-security tools that have passed the prescribed conformity assessment.

Within five days after receipt of a request, the tax authority must issue or send the applicant or representative the requested extract. If the register contains no information on the applicant's registration or deregistration, the extract must state that the requested information is absent.

An extract requested electronically must be sent by the corresponding electronic channel.

The competent federal executive body approves the forms and formats of the request and extract.

[Paragraph as revised by Federal Law No. 259-FZ of August 8, 2024.]

9. From the time a taxpayer is registered, information concerning it is tax-secret information unless Article 102 provides otherwise. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

10. An organizational tax agent not registered as a taxpayer must be registered at its location under the procedure in this Chapter for organizational taxpayers. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

11. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999; repealed by Federal Law No. 185-FZ of December 23, 2003.]

12. [Paragraph added by Federal Law No. 376-FZ of November 24, 2014; repealed by Federal Law No. 32-FZ of February 15, 2016.]

Article 85. Duties of Bodies, Institutions, Organizations, and Officials to Report to Tax Authorities Information Connected with Registration of Organizations and Individuals

[Heading as amended by Federal Laws No. 185-FZ of December 23, 2003, and No. 229-FZ of July 27, 2010.]

1. Justice bodies that confer notarial authority must report to the tax authorities at their location, within five days after the relevant order, individuals appointed or removed as notaries in private practice. [As amended by Federal Law No. 150-FZ of June 8, 2015.]

2. No later than the tenth day of each month, the Federal Chamber of Advokats of the Russian Federation must, through the Integrated Information System of the Russian Advokat Profession, report to the competent federal executive body information entered during the preceding month in, or removed from, the Unified State Register of Advokats, including corrections and changes; decisions during that month suspending, resuming, or restoring advokat status; and the form of advokat practice selected. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

3. Bodies registering individuals by residence or maintaining migration records by place of stay must report to the tax authorities at their location, within ten days, registration by residence and the entry or removal of a foreign worker's migration record by place of stay. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

Bodies issuing work permits or patents to foreign citizens or stateless persons must report, no later than the day after accepting the documents, place-of-stay migration-registration information for an unregistered person whose permit or patent application has been accepted.

[Paragraph repealed by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph as revised by Federal Law No. 248-FZ of July 23, 2013.]

4. Bodies conducting state cadastral registration and state registration of rights in immovable property, and bodies, organizations, or officials registering vehicles, other than executive bodies of constituent entities authorized for regional state supervision of the technical condition and operation of self-propelled machines and other equipment, must report available information on registered immovable property and vehicles, rights and transactions involving them, and their owners to the competent federal executive body or its territorial bodies within ten days after registration. They must also report annually by February 15 the information as at January 1 and/or for other periods determined by the participating bodies, organizations, or officials. [As amended by Federal Laws No. 185-FZ of December 23, 2003, No. 283-FZ of November 28, 2009, No. 229-FZ of July 27, 2010, No. 347-FZ of November 4, 2014, No. 401-FZ of November 30, 2016, No. 325-FZ of September 29, 2019, No. 389-FZ of July 31, 2023, and No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 243-FZ of July 3, 2016; repealed by Federal Law No. 401-FZ of November 30, 2016.]

[Paragraph added by Federal Law No. 243-FZ of July 3, 2016; repealed by Federal Law No. 401-FZ of November 30, 2016.]

The federal executive body operating the federal information system for recording and registering tractors, self-propelled machines, and their trailers must report to the competent federal executive body the system information on registered vehicles and their owners within ten days after registration and annually by February 15 as at January 1 and/or for other periods determined by the participating bodies. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

4.1. No later than the tenth day of each month, the federal executive body supervising self-regulatory organizations of insolvency administrators and appraisers must report to the tax authority at its location, for the preceding month, insolvency administrators and appraisers in private practice entered in or removed from the consolidated member registers, and appraisers ceasing private practice.

No later than the same day, the federal executive body for intellectual property must report patent attorneys in private practice registered in, removed from, or restored to the Register of Patent Attorneys and those ceasing private practice.

[Paragraph added by Federal Law No. 401-FZ of November 30, 2016.]

5. [Paragraph repealed by Federal Law No. 389-FZ of July 31, 2023.]

6. Bodies or institutions authorized to perform notarial acts, and notaries in private practice, must report issuance of inheritance certificates and notarization of gift agreements to the tax authorities at their location or residence no later than five days after notarization, unless this Code provides otherwise. Information concerning a gift agreement must state the degree of kinship between donor and donee. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

7. Bodies recording and/or registering users of natural resources or licensing activities involving their use must report a grant of use rights constituting a taxable item to the tax authorities at their location within ten days after registration of the user or issuance of the license or permit. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999.]

8. Bodies issuing and replacing identity documents of Russian citizens within the Russian Federation must report to the tax authority at the citizen's residence:

[Paragraph added by Federal Law No. 185-FZ of December 23, 2003.]

8.1. Bodies issuing and replacing passports identifying Russian citizens outside the Russian Federation must report to the tax authority at the citizen's residence:

  1. an initial issue, issue in addition to a current passport, or replacement, and personal-data changes in the new passport, within five days after issue;

  2. an application to declare the passport invalid because of loss, within three days after filing.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

9. [Paragraph repealed by Federal Law No. 243-FZ of July 3, 2016.]

The body maintaining the registers of branches and representative offices of international organizations and foreign nonprofit nongovernmental organizations and of Russian representative offices of foreign religious organizations must report entries and changes to the tax authority at its location within ten days. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010.] [As amended by Federal Law No. 230-FZ of July 29, 2018.]

[Paragraph added by Federal Law No. 137-FZ of July 27, 2006.]

9.1. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010; repealed by Federal Law No. 284-FZ of October 4, 2014.]

9.2. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010; repealed by Federal Law No. 113-FZ of May 2, 2015.]

9.3. By March 1, 2015, the bodies exercising in the Republic of Crimea and federal city of Sevastopol powers concerning state cadastral valuation of immovable property, land management, state land monitoring, state registration of immovable-property rights and transactions, and state cadastral registration had to report to the local tax authorities their information as at January 1, 2015, on immovable property, including land, and right holders, and must perform the paragraph 4 duties. [Paragraph added by Federal Law No. 379-FZ of November 29, 2014.]

9.4. The Pension and Social Insurance Fund of the Russian Federation must report to the competent federal executive body:

  1. registration and deregistration of insured persons in the mandatory-pension-insurance system and changes to that information, within ten days;

  2. persons for whom the Fund has decided to grant or terminate a pension; persons satisfying the pension conditions in Russian law applicable on December 31, 2018; and persons recorded in the Unified Centralized Digital Platform in the Social Sphere who are persons with disabilities, including children, combat veterans, labor veterans, persons entitled to social support under Law No. 1244-I of May 15, 1991, On Social Protection of Citizens Exposed to Radiation as a Result of the Chernobyl Nuclear Power Plant Disaster, Federal Law No. 175-FZ of November 26, 1998, On Social Protection of Citizens of the Russian Federation Exposed to Radiation as a Result of the 1957 Accident at the Mayak Production Association and Discharges of Radioactive Waste into the Techa River, or Federal Law No. 2-FZ of January 10, 2002, On Social Guarantees for Citizens Exposed to Radiation as a Result of Nuclear Tests at the Semipalatinsk Test Site, and large families recorded in that platform, annually by March 1 following the reporting year; [As amended by Federal Law No. 259-FZ of August 8, 2024.]

  3. guardians and custodians, and persons lacking or having limited legal capacity, whose information is posted by guardianship bodies in that platform and included in the database of legal representatives of persons entitled to social-protection measures, including corrections or changes, within five days after posting.

[Paragraph added by Federal Law No. 243-FZ of July 3, 2016.] [As amended by Federal Law No. 389-FZ of July 31, 2023.]

9.5. A consumer cooperative must report full payment of a share contribution for immovable property provided to a member or another person entitled to accumulate shares to the tax authority for the constituent entity at the cooperative's location within ten days after full payment. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

10. The competent federal executive body approves the forms and formats for paper or electronic information under this Article and the form-completion procedure. [Paragraph added by Federal Law No. 268-FZ of December 30, 2006.] [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 97-FZ of June 29, 2012.]

11. The bodies or other persons referred to in paragraphs 3, 4, 8, 8.1, and 9.4 must submit the information electronically. An agreement between the participating parties determines the submission procedure. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010.] [As amended by Federal Laws No. 97-FZ of June 29, 2012, No. 284-FZ of October 4, 2014, No. 113-FZ of May 2, 2015, No. 243-FZ of July 3, 2016, and No. 389-FZ of July 31, 2023.]

12. Information under this Article is submitted free of charge. [Paragraph added by Federal Law No. 97-FZ of June 29, 2012.]

13. The bodies, institutions, organizations, and paragraph 4 officials referred to in this Article, or notaries and officials authorized to perform notarial acts, must also submit information under this Article at a tax authority's request within five days after receipt. [Paragraph added by Federal Law No. 52-FZ of April 2, 2014.] [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Article 85.1. Duties Connected with Taxpayer Registration of Bodies Opening and Maintaining Personal Accounts under Russian Budget Legislation

1. A territorial body of the Federal Treasury, or another body opening and maintaining personal accounts under Russian budget legislation, must electronically report the opening, closing, or change of details of an organization's personal account to the tax authority at the body's location within three days after the event, using the unified interagency electronic-interaction system and connected regional systems or another electronic method. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

2. The federal executive body authorized for control and supervision in the field of taxes and levies approves the forms and formats of those reports. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

[Article added by Federal Law No. 52-FZ of April 2, 2014.]

Article 86. Tax-Control Duties of Banks and the Digital-Ruble Platform Operator

[Heading as amended by Federal Laws No. 248-FZ of July 23, 2013, and No. 610-FZ of December 19, 2023.]

1. Banks may open accounts and deposits and grant the right to use corporate electronic means of payment for electronic-money transfers, and the digital-ruble platform operator may open digital-ruble accounts: [As amended by Federal Law No. 610-FZ of December 19, 2023.]

  1. for Russian organizations, foreign nonprofit nongovernmental organizations conducting Russian business through subdivisions, accredited branches and representative offices of foreign organizations, and individual entrepreneurs, if the relevant register contains the taxpayer identification number, tax-registration reason code, and registration date;

  2. for privately practicing notaries and advokats who have established advokat offices, if the Unified State Register of Taxpayers contains the taxpayer identification number; and for other foreign organizations, if that register contains the number, reason code, and registration date. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph as revised by Federal Law No. 241-FZ of July 3, 2016.]

1.1. A bank must report to the tax authority at its location the opening or closing, or change of details, of an account or deposit of an organization, individual entrepreneur, or other individual; the grant or termination of the right of an organization or individual entrepreneur to use corporate electronic means of payment; the grant or termination of an individual's right to use personalized electronic means of payment; the grant or termination of the right of an individual subjected to simplified identification under anti-money-laundering and counter-terrorist-financing law to use nonpersonalized electronic means of payment; and changes to the details of those means of payment. The digital-ruble platform operator must report the opening, closing, or change of details of a digital-ruble account of such a person. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

Unless this Article provides otherwise, the information must be reported electronically within three days after the event.

The Central Bank of the Russian Federation, in coordination with the competent federal executive body, prescribes the electronic reporting procedure. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

The competent federal executive body prescribes the report forms and formats and, for digital-ruble accounts, acts in coordination with the Central Bank. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

[Paragraph added by Federal Law No. 241-FZ of July 3, 2016.] [As amended by Federal Law No. 325-FZ of September 29, 2019.]

2. Within three days after receiving a reasoned tax-authority request in a case provided by this paragraph, banks and, for digital-ruble accounts, the digital-ruble platform operator must electronically provide certificates concerning the existence of accounts, deposits, and digital-ruble accounts and/or the balances of money or precious metals in them; statements of transactions on them; and certificates concerning electronic-money balances and transfers, for organizations, individual entrepreneurs, and other individuals. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

For an organization or individual entrepreneur, those materials may be requested during a tax audit or tax monitoring, when documents or information are demanded under Article 93.1, when a demand for payment of an outstanding liability is not performed, when a recovery decision is adopted, or when a decision suspending or restoring account transactions or electronic-money transfers is adopted. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

For an individual who is not an individual entrepreneur, they may be requested when a recovery decision is adopted or, with the consent of the head of the higher tax authority or the head or deputy head of the competent federal executive body, during a tax audit or when documents or information are demanded under Article 93.1(1). [As amended by Federal Laws No. 610-FZ of December 19, 2023, and No. 287-FZ of July 31, 2025.]

For an organization, individual entrepreneur, or other individual, they may also be requested from the bank or platform operator on the basis of a foreign competent authority's request in cases provided by a Russian international treaty. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

Certificates and statements concerning accounts, deposits, and digital-ruble accounts of foreign organizations and reorganized or liquidated organizations may be requested if an organization was party to a transaction or set of transactions with a person subject to a tax audit or tax monitoring or from whom documents or information are demanded under Article 93.1. [Paragraph added by Federal Law No. 240-FZ of July 3, 2016.] [As amended by Federal Law No. 610-FZ of December 19, 2023.]

A certificate concerning the existence of an account may be requested if a refund application under this Code identifies an account not reported under paragraph 1.1. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.] [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Paragraph added by Federal Law No. 154-FZ of July 9, 1999.] [As amended by Federal Law No. 134-FZ of June 28, 2013.]

2.1. Within three days after receiving a reasoned request in a case provided by this paragraph, banks and the digital-ruble platform operator must provide available copies of passports of persons entitled to receive or dispose of money in a client account or digital-ruble account; powers of attorney for such receipt or disposal; documents governing opening, maintenance, and closing of a client account, including the account agreement, opening or closing application, client-bank system service agreement, and documents and information supplied by the client or representative when opening the account; signature and seal-impression cards; documents governing a digital-ruble account; and electronic or paper information on beneficial owners, including identification information, beneficiaries, including information on individual transactions or a period, and client representatives. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

Those documents or information may be requested:

If the materials cannot be submitted within the period, the bank may notify the tax authority of that fact and, where necessary, the period in which submission is possible; the authority may extend the period. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

Within two days after receiving the notice, the head or deputy head of the authority may adopt a separate decision extending the period or refusing an extension. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

The competent federal executive body approves the notification form and format and the electronic-submission procedure. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

3. Tax authorities must send requests to a bank or the digital-ruble platform operator electronically. The competent federal executive body prescribes the form, formats, and submission procedure. [As amended by Federal Laws No. 229-FZ of July 27, 2010, No. 240-FZ of July 3, 2016, and No. 610-FZ of December 19, 2023.]

That federal executive body, in coordination with the Central Bank, prescribes the form and procedure for electronic responses. [As amended by Federal Laws No. 240-FZ of July 3, 2016, and No. 610-FZ of December 19, 2023.]

The Central Bank, in coordination with that federal executive body, approves the response formats. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010.] [As amended by Federal Laws No. 97-FZ of June 29, 2012, and No. 610-FZ of December 19, 2023.]

[Paragraph added by Federal Law No. 137-FZ of July 27, 2006.]

4. Paragraphs 1.1 to 3 also apply to accounts opened for the professional activities of privately practicing notaries and advokats who have established advokat offices, their corporate electronic means of payment, and their digital-ruble accounts. [As amended by Federal Laws No. 241-FZ of July 3, 2016, and No. 610-FZ of December 19, 2023.]

This Article also applies to investment-partnership accounts opened by the managing partner responsible for tax accounting for transactions connected with management of the partners' common affairs, the corporate electronic means of payment used for those transactions, and the partnership's digital-ruble accounts. [Paragraph added by Federal Law No. 336-FZ of November 28, 2011.] [As amended by Federal Law No. 610-FZ of December 19, 2023.]

[Paragraph added by Federal Law No. 137-FZ of July 27, 2006.] [As amended by Federal Law No. 162-FZ of June 27, 2011.]

5. A credit institution whose banking license has been revoked must continue performing the paragraph 1.1 duties until its liquidation is entered in the Unified State Register of Legal Entities, within seven days after the relevant event.

It must also perform the paragraph 2 duties until that entry, within seven days after receiving a reasoned tax-authority request.

[Paragraph added by Federal Law No. 401-FZ of November 30, 2016.] [As amended by Federal Law No. 325-FZ of September 29, 2019.]

Article 86.1.

[Article added by Federal Law No. 154-FZ of July 9, 1999; repealed by Federal Law No. 104-FZ of July 7, 2003.]

Article 86.2.

[Article added by Federal Law No. 154-FZ of July 9, 1999; repealed by Federal Law No. 104-FZ of July 7, 2003.]

Article 86.3.

[Article added by Federal Law No. 154-FZ of July 9, 1999; repealed by Federal Law No. 104-FZ of July 7, 2003.]

Article 86.4. Duties of Bodies, Institutions, and Organizations to Submit Tax-Control Information to Tax Authorities

1. No later than the tenth day of each month, the Pension and Social Insurance Fund of the Russian Federation must submit to the federal executive body authorized for control and supervision in the field of taxes and levies, for the preceding month, information concerning persons who disposed of all or part of maternity or family capital to improve housing conditions and the amounts transferred.

2. That federal executive body approves the electronic forms and formats and the form-completion procedure.

[Article added by Federal Law No. 389-FZ of July 31, 2023.]

Article 86.5. Tax-Control Duty of a Mining-Infrastructure Operator

1. A mining-infrastructure operator must report to the tax authority at its location information connected with digital-currency mining by a person to whom it supplies mining infrastructure. The competent federal executive body determines the information to be reported.

2. The information must be transmitted electronically over telecommunications channels no later than the twenty-fifth day of the month following the elapsed quarter, in the format approved by that federal executive body.

[Article added by Federal Law No. 418-FZ of November 29, 2024.]

Article 87. Tax Audits

1. Tax authorities conduct the following audits of taxpayers, payers of levies, payers of insurance contributions, and tax agents: [As amended by Federal Law No. 243-FZ of July 3, 2016.]

  1. desk tax audits;

  2. field tax audits.

2. Their purpose is to supervise compliance with tax legislation. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

[Article as revised by Federal Law No. 137-FZ of July 27, 2006.]

Article 87.1.

[Article added by Federal Law No. 154-FZ of July 9, 1999; repealed by Customs Code of the Russian Federation No. 61-FZ of May 28, 2003.]

Article 88. Desk Tax Audit

1. Unless this Chapter provides otherwise, a desk tax audit is conducted at the tax authority's premises on the basis of returns or calculations, an application referred to in Article 221.1(2), documents submitted by the taxpayer, and other documents concerning the taxpayer's activities available to the authority. It is conducted by the authority to which those materials are submitted under this Code or by an authority designated by the federal executive body authorized for control and supervision in the field of taxes and levies (also an “authorized tax authority” in this Article). A special declaration submitted under Federal Law No. 140-FZ of June 8, 2015, On Voluntary Declaration by Individuals of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation, its attachments or information, may not form the basis of a desk tax audit.

A desk audit of an investment partnership's financial-result calculation is conducted by the authority at the place of registration of the managing partner responsible for tax accounting.

If an authorized tax authority conducts the audit, the taxpayer must be notified by registered mail, over telecommunications channels through an electronic-document-flow operator, through the taxpayer's personal account, or through the personal account on the unified state-and-municipal-services portal no later than five days after information that the audit is being conducted is received. The taxpayer may submit documents, information, data, and explanations for the audit either to the authority with which it filed the return, calculation, or Article 221.1(2) application or to the authorized tax authority.

The competent federal executive body approves the notification form and format.

[Paragraph as revised by Federal Law No. 425-FZ of November 28, 2025.]

1.1. A return or calculation, including an amended return or calculation, filed during tax monitoring for a tax or reporting period of the monitored year is not subject to a desk audit unless tax monitoring terminates early less than three months after filing. In that case, the audit begins on the day following early termination. [Paragraph added by Federal Law No. 348-FZ of November 4, 2014.] [As amended by Federal Law No. 470-FZ of December 29, 2020.]

1.2. If a personal income tax return for income from sale or receipt by gift of immovable property is not filed by the deadline under Article 228(1)(2) and (3) and Article 229(1), a desk audit is conducted under this Article on the basis of the tax authority's available documents and information concerning the taxpayer and income.

The audit must be conducted within three months from the day following the prescribed tax-payment deadline for the income.

The authority may require the taxpayer to provide necessary explanations within five days.

If the taxpayer or representative files the return before the audit ends, that audit terminates and a new desk audit begins on the basis of the return. Documents and information obtained during the terminated audit and other tax-control measures may be used in the new audit.

[Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

2. Unless this paragraph provides otherwise, authorized tax-authority officials conduct a desk audit without a special decision by the head, within three months after a return or calculation is filed; for a value-added-tax return filed by a foreign person registered under Article 83(4.6), the period is six months. [As amended by Federal Laws No. 244-FZ of July 3, 2016, No. 302-FZ of August 3, 2018, and No. 100-FZ of May 29, 2024.]

If a taxpayer that is a controlling person under Chapter 3.4, or a foreign person required to register under Article 83(4.6), does not file on time, authorized officials may conduct an audit on the basis of available information concerning that taxpayer and comparable taxpayers, within three months after the filing deadline, or six months for a foreign person required to register under Article 83(4.6). [Textual paragraph added by Federal Law No. 376-FZ of November 24, 2014.] [As amended by Federal Laws No. 244-FZ of July 3, 2016, and No. 100-FZ of May 29, 2024.]

If the taxpayer files before that audit ends, the audit terminates and a new desk audit begins on the basis of the return. Termination ends all actions concerning the available materials, but materials obtained may be used in other tax-control measures concerning the taxpayer. [Paragraph added by Federal Law No. 376-FZ of November 24, 2014.]

A desk audit of a value-added-tax return and other available materials is conducted within two months after filing, or six months for a foreign person registered under Article 83(4.6). [Paragraph added by Federal Law No. 302-FZ of August 3, 2018.] [As amended by Federal Law No. 100-FZ of May 29, 2024.]

If indications of a possible tax-legislation violation are found before that audit ends, the head or deputy head may extend it to three months after filing, except for a value-added-tax return filed by a foreign person registered under Article 83(4.6). [Paragraph added by Federal Law No. 302-FZ of August 3, 2018.] [As amended by Federal Law No. 100-FZ of May 29, 2024.]

Unless this Code provides otherwise, an audit based on an Article 221.1(2) application is conducted within thirty calendar days after filing. [Paragraph added by Federal Law No. 100-FZ of April 20, 2021.]

If, before completion of a desk audit based on the application specified in Article 221.1(2) of this Code, the tax authority finds indications of a possible violation of tax and levy legislation, the head or deputy head may extend the audit period to three months from the date on which the application specified in Article 221.1(2) of this Code is filed. [Textual paragraph added by Federal Law No. 100-FZ of April 20, 2021.]

The extension decision must be sent through the taxpayer's personal account, or by registered mail if access has ended, within three days after adoption. [Paragraph added by Federal Law No. 100-FZ of April 20, 2021.]

A desk audit of a person referred to in Article 80(2) that filed a unified simplified return is conducted within three months on the basis of available materials, subject to the following rules: [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph as revised by Federal Law No. 224-FZ of November 26, 2008.]

3. If an audit, other than one based on an Article 221.1(2) application, finds errors in a return or calculation, contradictions among submitted documents, or discrepancies between submitted information and information available to or obtained by the authority, the taxpayer must be informed and required, within five days, to provide explanations or make corrections within the prescribed period. [As amended by Federal Law No. 100-FZ of April 20, 2021.]

For an amended return or calculation reducing tax payable, the authority may require explanations within five days substantiating the changed indicators. [Paragraph added by Federal Law No. 134-FZ of June 28, 2013.] [As amended by Federal Law No. 348-FZ of November 4, 2014.]

For a return or calculation reporting a loss, it may require explanations within five days substantiating the loss. [Paragraph added by Federal Law No. 134-FZ of June 28, 2013.]

A taxpayer required to file a value-added-tax return electronically must submit these explanations electronically over telecommunications channels through an electronic-document-flow operator in the prescribed format. Explanations in another format or on paper are deemed not submitted. [Paragraph added by Federal Law No. 130-FZ of May 1, 2016.] [As amended by Federal Law No. 371-FZ of November 9, 2020.]

3.1. If a foreign person required to register under Article 83(4.6) does not timely file a value-added-tax return, the authority must send it a notice requiring filing within thirty calendar days after the deadline. The competent federal executive body approves the notice form and format. [Paragraph added by Federal Law No. 244-FZ of July 3, 2016.] [As amended by Federal Law No. 100-FZ of May 29, 2024.]

4. A taxpayer providing explanations concerning errors, contradictions, changes in an amended return or calculation reducing tax payable, or the amount of a loss may also submit extracts from tax and/or financial-accounting registers and/or other documents confirming the return or calculation data. [As amended by Federal Laws No. 134-FZ of June 28, 2013, and No. 348-FZ of November 4, 2014.]

5. The auditor must consider the taxpayer's explanations and documents. If, after considering them or in their absence, the authority establishes a tax offense or other tax-legislation violation, its officials must prepare an audit report under Article 100.

6. During a desk audit, the authority may require an organizational taxpayer or individual entrepreneur to provide, within five days, explanations concerning transactions or property for which tax relief was used and/or documents confirming entitlement to that relief.

The taxpayer may electronically submit a register of supporting documents. The competent federal executive body approves its form, completion procedure, electronic format, and submission procedure. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

[Paragraph as revised by Federal Law No. 130-FZ of May 1, 2016.]

7. During a desk audit, the authority may not demand additional information or documents unless this Article provides otherwise or this Code requires them to accompany the return or calculation.

8. An audit of a value-added-tax return claiming reimbursement is conducted, subject to this paragraph, on the basis of the return and documents submitted under this Code.

The authority may demand documents confirming lawful application of deductions under Article 172.

8.1. If contradictions among transaction information in a value-added-tax return, or discrepancies between that information and transaction information in another taxpayer's or other obligated person's value-added-tax return or in an obligated person's register of received and issued invoices, indicate understatement of value-added tax payable or overstatement of value-added tax claimed for reimbursement, the authority may also demand invoices, primary documents, and other documents relating to those transactions. [Paragraph added by Federal Law No. 336-FZ of November 28, 2011.] [As amended by Federal Laws No. 134-FZ of June 28, 2013, and No. 348-FZ of November 4, 2014.]

8.2. During a desk audit of a corporate profit-tax or personal-income-tax return or calculation of a member of an investment-partnership agreement, the authority may demand information on the period of membership and the member's share of the partnership's profit, expenses, or loss, and may use any available information on the partnership's activities. [Paragraph added by Federal Law No. 134-FZ of June 28, 2013.]

8.3. During a desk audit of an amended return or calculation filed more than two years after the filing deadline that reduces tax payable or increases a reported loss, the authority may demand primary and other documents confirming changes to the relevant indicators and analytical tax-accounting registers used to form them before and after amendment. [Paragraph added by Federal Law No. 134-FZ of June 28, 2013.] [As amended by Federal Law No. 348-FZ of November 4, 2014.]

8.4. During a desk audit of an excise return claiming Article 200 deductions because a purchaser returned previously sold excisable goods, other than alcoholic and/or excisable alcohol-containing products; an excise return filed because a taxpayer producing alcoholic and/or excisable alcohol-containing products returned ethyl alcohol to its producer supplier; or an excise return claiming deduction of excise paid on imported excisable goods subsequently used as raw materials to produce excisable goods, the authority may demand primary and other documents confirming return of the goods and lawful application of the deductions, except documents previously submitted on another ground. [Paragraph added by Federal Law No. 101-FZ of April 5, 2016.]

8.5. During a desk audit of a value-added-tax return, the authority may demand from a foreign person registered under Article 83(4.6):

  1. documents or information confirming that the place of supply of Article 174.2(1) services is the Russian Federation and other information concerning those services;

  2. documents or information confirming that the place of supply of goods sold to individuals through an electronic marketplace under Article 174.3 is the Russian Federation and other information concerning those goods.

[Paragraph added by Federal Law No. 244-FZ of July 3, 2016.] [As amended by Federal Law No. 100-FZ of May 29, 2024.]

8.6. During a desk audit of an insurance-contribution calculation, the authority may demand information and documents substantiating amounts not subject to contributions and application of reduced contribution rates. [Paragraph added by Federal Law No. 401-FZ of November 30, 2016.]

8.7. During a desk audit of a value-added-tax return claiming deductions under Article 171(4.1), the authority may demand documents confirming lawful application if the return information concerning those deductions differs from information available to it. [Paragraph added by Federal Law No. 341-FZ of November 27, 2017.]

8.8. During a desk audit of a corporate profit-tax return claiming the investment tax deduction under Article 286.1, the authority may require explanations within five days concerning application of the deduction and/or demand primary and other documents confirming lawful application. [Paragraph added by Federal Law No. 335-FZ of November 27, 2017.]

8.9. During a desk audit of a return required by Article 80(2), Chapter 21, or Chapter 26.2, or by Chapter 26.1, except a Chapter 26.1 return filed by a taxpayer that is not entitled to or does not use exemption from value-added-tax calculation and payment duties, the authority may, unless this paragraph provides otherwise, demand invoices, primary documents, and other documents concerning traceable-goods transactions if it finds discrepancies:

  1. between information in a return filed under Article 80(2), Chapter 26.1, or Chapter 26.2 and information in a traceable-goods transaction report and/or documents containing traceability details filed by that taxpayer;

  2. between transaction information in the taxpayer's value-added-tax return and information in a traceable-goods transaction report filed by another taxpayer;

  3. between transaction information in traceable-goods transaction reports filed by different taxpayers.

The authority may not demand those documents if they were previously submitted in the cases and under the procedure established by the Government of the Russian Federation.

[Paragraph added by Federal Law No. 371-FZ of November 9, 2020.]

8.10. If an excise return claims Article 200 deductions and the Article 201 document registers are submitted to substantiate them, the authority may demand the documents whose data are included in those registers. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

9. During a desk audit of taxes connected with use of natural resources, the authority may, in addition to paragraph 1 documents, demand other documents forming the basis for calculating and paying those taxes.

9.1. If a taxpayer files an amended return or calculation under Article 81 before the desk audit ends, the audit of the earlier filing terminates and a new desk audit begins on the basis of the amended filing.

An audit of a filing for which the authority sends an Article 80(4.2) notice that it is deemed not filed terminates on the notice date.

If that filing was itself amended, the audit of the taxpayer's preceding filing resumes. The period of the terminated audit is excluded from the period for the resumed audit.

Termination ends all actions concerning the earlier filing, but documents and information obtained may be used in other tax-control measures concerning the taxpayer.

[Paragraph added by Federal Law No. 224-FZ of November 26, 2008.] [As amended by Federal Law No. 374-FZ of November 23, 2020.]

10. Unless this Code provides otherwise, this Article also applies to payers of levies, payers of insurance contributions, tax agents, and other persons required to file a return or calculation. [As amended by Federal Laws No. 134-FZ of June 28, 2013, and No. 243-FZ of July 3, 2016.]

11. A desk audit of a consolidated group of taxpayers is conducted under this Article on the basis of returns, calculations, and documents submitted by the responsible member and other available documents concerning the group.

The authority may demand from that member copies of documents required under Chapter 25 to accompany the group's corporate profit-tax return, including documents concerning other members' activities.

The responsible member must provide the necessary explanations and documents for the group.

[Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

12. During a desk audit of a return or calculation filed by a member of a regional investment project for taxes calculated using relief granted to such members by this Code and/or regional laws, the authority may demand information and documents confirming that the project's implementation indicators satisfy the requirements for projects and/or members established by this Code and/or the relevant regional laws. [Paragraph added by Federal Law No. 267-FZ of September 30, 2013.]

13. [Paragraph repealed by Federal Law No. 239-FZ of July 14, 2022.]

[Article as revised by Federal Law No. 137-FZ of July 27, 2006.]

Article 89. Field Tax Audit

1. A field tax audit is conducted at the taxpayer's premises on the basis of a decision by the head or deputy head of the tax authority.

If the taxpayer cannot provide premises, it may be conducted at the tax authority; for a foreign organization treated as a Russian tax resident under Article 246.2(8), it may be conducted at the location of the organization's separate subdivision. [As amended by Federal Law No. 32-FZ of February 15, 2016.]

2. Unless this paragraph provides otherwise, the decision is adopted by the authority at the organization's location, the individual's residence, or the location of the separate subdivision of a foreign organization treated as a Russian tax resident under Article 246.2(8), or by an authority designated by the competent federal executive body to conduct field audits in a constituent entity of taxpayers located or resident there. [As amended by Federal Laws No. 32-FZ of February 15, 2016, and No. 325-FZ of September 29, 2019.]

For a largest taxpayer under Article 83, the decision is adopted by the authority that registered it in that capacity. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph repealed by Federal Law No. 374-FZ of November 23, 2020.]

An independent field audit of a branch or representative office is conducted on the basis of a decision by the authority at its location or an authority designated to conduct such audits in the relevant constituent entity. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

The decision must state:

The competent federal executive body approves the decision form.

The decision may not be based on a special declaration submitted under the Federal Law On Voluntary Declaration by Individuals of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation, its attachments or information. [Paragraph added by Federal Law No. 150-FZ of June 8, 2015.]

[Paragraph as revised by Federal Law No. 243-FZ of September 28, 2010.]

3. One field audit may cover one or more taxes of one taxpayer.

4. Unless this Chapter provides otherwise, the subject matter is correct calculation and timely payment of taxes. [As amended by Federal Law No. 267-FZ of September 30, 2013.]

Unless this Code provides otherwise, it may cover no more than the three calendar years preceding the year of the decision and tax periods in the decision year that ended before the decision date. [As amended by Federal Laws No. 229-FZ of July 27, 2010, No. 267-FZ of September 30, 2013, and No. 425-FZ of November 28, 2025.]

If an amended return is filed during the audit, the period covered by that return is audited. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010.]

5. Tax authorities may not conduct two or more field audits of the same taxes for the same period.

They may not conduct more than two field audits of one taxpayer in a calendar year unless the head of the competent federal executive body decides an additional audit is necessary.

Independent audits of branches and representative offices are excluded when counting the taxpayer's field audits.

5.1. A field audit may not cover a period subject to tax monitoring for taxes the taxpayer must calculate and pay under this Code, except: [As amended by Federal Law No. 470-FZ of December 29, 2020.]

  1. an audit by a higher tax authority supervising the authority that conducted the monitoring;

  2. early termination of monitoring;

  3. failure to comply with one or more reasoned opinions by December 1 of the year following the monitored period, or by a later date equal to a suspended period for obtaining Article 105.30(5) explanations. The audit decision must be adopted no later than two months after that deadline and covers correct calculation and timely payment of taxes, levies, and insurance contributions under the unperformed opinions; [As amended by Federal Laws No. 470-FZ of December 29, 2020, and No. 259-FZ of August 8, 2024.]

  4. filing, in a calendar year not subject to monitoring, an amended return or calculation for a monitored period that reduces tax, a levy, or insurance contributions payable, increases value-added tax or excise claimed for reimbursement, or increases a loss. The audit covers the calculation or loss determined from the changed indicators causing that result. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

[Paragraph added by Federal Law No. 348-FZ of November 4, 2014.]

5.2. A field audit of an international company registered under Federal Law No. 290-FZ of August 3, 2018, On International Companies and International Funds, may not cover periods before its Russian registration as an international company, except an audit of a separate subdivision of the foreign organization registered in the Russian Federation before it acquired that status. [Paragraph added by Federal Law No. 490-FZ of December 25, 2018.] [As amended by Federal Law No. 66-FZ of March 26, 2022.]

6. A field audit may not last more than two months. It may be extended to four months and, exceptionally, six months.

The competent federal executive body prescribes the grounds and procedure for extension.

7. The authority may audit the taxpayer's branches and representative offices.

It may conduct an independent field audit of them concerning correct calculation and timely payment of regional and/or local taxes.

It may not conduct two or more independent audits of the same branch or office concerning the same taxes for the same period, or more than two audits of one branch or office in a calendar year.

An independent audit of a branch or representative office may not exceed one month.

7.1. The authority may audit activities connected with a taxpayer's participation in an investment-partnership agreement and request necessary information from members under Article 93.1.

If the audited taxpayer is not the managing partner responsible for tax accounting (in this Article, the “managing partner”), a demand for documents or information concerning its participation is sent to that partner. If the partner does not comply on time, the demand may be sent to other members.

[Paragraph added by Federal Law No. 336-FZ of November 28, 2011.]

8. The audit period runs from the audit-decision date through the date the audit certificate is prepared.

9. The head or deputy head may suspend a field audit to:

  1. demand documents or information under Article 93.1(1);

  2. obtain information from foreign public authorities under Russian international treaties;

  3. conduct expert examinations;

  4. translate into Russian documents submitted in another language.

Suspension on the first ground is permitted no more than once for each person from whom documents are demanded.

Suspension and resumption require a decision by the head or deputy head of the auditing authority.

The aggregate suspension period may not exceed six months. If suspension is on the second ground and the information is not obtained during those six months, it may be extended by three months.

During suspension, demands to the taxpayer are suspended and all originals demanded during the audit, other than seized documents, must be returned; audit actions at the taxpayer's premises are also suspended.

10. A repeat field audit is an audit of the same taxes and period irrespective of when the earlier audit occurred.

Paragraph 5 limitations do not apply.

It may cover no more than the three calendar years preceding the year of the repeat-audit decision.

It may be conducted:

  1. by a higher tax authority supervising the authority that conducted the audit;

  2. by the authority that conducted it, on a decision by its head or deputy head, if an amended return or calculation reduces tax, a levy, or insurance contributions payable, increases value-added tax or excise claimed for reimbursement, or increases a loss. The repeat audit covers the calculation or loss determined from the changed indicators causing that result. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

If the repeat audit discovers an offense not discovered in the original audit, no tax sanctions apply unless the failure to discover it resulted from collusion between the taxpayer and a tax-authority official.

11. A field audit connected with reorganization or liquidation of an organizational taxpayer may be conducted irrespective of the time and subject matter of an earlier audit and may cover no more than the three calendar years preceding the decision year.

12. The taxpayer must enable officials conducting the audit to examine documents connected with calculation and payment of taxes.

Documents needed for the audit may be demanded under Article 93.

Officials may examine originals only at the taxpayer's premises, except where the audit is conducted at the tax authority or Article 94 applies.

13. Where necessary, authorized officials may inventory the taxpayer's property and inspect, under Article 92, production, warehouse, retail, and other premises and territories used to earn income or connected with taxable items.

14. If officials have sufficient grounds to believe documents evidencing offenses may be destroyed, concealed, altered, or replaced, they are seized under Article 94.

15. On the last audit day, the auditor must prepare and deliver to the taxpayer or representative a certificate stating the subject matter and period.

If receipt is avoided, it is sent by registered mail.

16. Chapter 26.4 establishes special rules for field audits under production-sharing agreements.

16.1. Articles 288.1 and 385.1 establish special rules for field audits of residents removed from the unified register of residents of the Kaliningrad Region Special Economic Zone. [Paragraph added by Federal Law No. 84-FZ of May 17, 2007.]

17. This Article also applies to field audits of payers of levies, payers of insurance contributions, and tax agents. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

18. This Article applies to a consolidated group of taxpayers subject to Article 89.1. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

19. This Article applies to a taxpayer participating in a regional investment project subject to Article 89.2. [Paragraph added by Federal Law No. 267-FZ of September 30, 2013.]

[Article as revised by Federal Law No. 137-FZ of July 27, 2006.]

Article 89.1. Special Rules for a Field Tax Audit of a Consolidated Group of Taxpayers

1. A field audit concerning corporate profit tax of a consolidated group is conducted at the premises of its responsible member and other members on the basis of a decision by the head or deputy head of the tax authority.

If a member cannot provide premises, the audit concerning that member may be conducted at the relevant tax authority.

2. The authority that registered the responsible member adopts the decision.

No independent field audit is conducted of a branch or representative office of a group member.

The decision must state:

Those officials may participate in the audit of every group member.

The competent federal executive body approves the decision form.

3. An audit of the group under Article 89 does not preclude independent audits of members concerning taxes not calculated and paid by the group; their results are documented separately.

4. The subject matter is correct calculation and timely payment of corporate profit tax for the group.

4.1. The authority may not audit a member's income and expenses for a period subject to tax monitoring, except:

  1. an audit by a higher authority supervising the authority that conducted the monitoring;

  2. early termination of monitoring;

  3. the member's failure, by December 1 of the year following the monitored period, to comply with one or more reasoned opinions concerning correct calculation or withholding and full and timely payment or transfer of corporate profit tax. The audit decision must be adopted no later than two months after that deadline and covers calculation under the reasoned opinion; [As amended by Federal Law No. 470-FZ of December 29, 2020.]

  4. the responsible member's filing, in a calendar year not subject to monitoring, of an amended group profit-tax return for a monitored period that reduces tax payable or increases a loss because a monitored member's income decreased or expenses increased. The audit covers calculation or loss based on the changed indicators causing that result. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

[Paragraph added by Federal Law No. 240-FZ of July 3, 2016.]

5. The audit may not last more than two months. The period is increased by one month for each member other than the responsible member, but may not exceed one year.

6. In the cases and under the procedure in Article 89(9), the head or deputy head of the authority that ordered the audit decides to suspend it.

7. A repeat field audit of the group is an audit of the same tax periods irrespective of when the earlier audit occurred.

8. The audit certificate is delivered to the responsible member's representative under Article 89(15).

[Article added by Federal Law No. 321-FZ of November 16, 2011.]

Article 89.2. Special Rules for a Field Tax Audit of a Taxpayer Participating in a Regional Investment Project

1. In addition to the subject matter in Article 89(4), the audit covers whether implementation indicators satisfy the requirements for regional investment projects and/or their members established by this Code and/or relevant regional laws, and whether the member performs obligations in the investment declaration, including the amounts financing capital investment in the project. [As amended by Federal Law No. 374-FZ of November 23, 2020.]

2. If capital investment under the project must be made within five years after the organization is entered in the member register, the audit may cover no more than the five calendar years preceding the decision year.

3. A member of a project satisfying the third paragraphs of Article 25.8(1)(4) and (4.1) must preserve for six years financial- and tax-accounting data and other documents needed to calculate and pay taxes for which project-member relief was used, and documents confirming that implementation indicators satisfy project and/or member requirements under this Code and/or relevant regional laws, unless this paragraph provides otherwise.

A member applying the corporate profit-tax rates in Article 284(1) and (1.5), subject to Article 284.3(2)(2) and (3)(2), must preserve them throughout the rate-application period.

[Paragraph as revised by Federal Law No. 144-FZ of May 23, 2016.]

4. This Article also applies to an audit of an organization whose regional-investment-project-member status has terminated.

[Article added by Federal Law No. 267-FZ of September 30, 2013.]

Article 90. Participation of a Witness

1. Any individual who may know circumstances relevant to tax control may be summoned to testify. Testimony is recorded in minutes.

The summons notice may be delivered personally against receipt to the individual or legal or authorized representative, sent by registered mail, transmitted electronically over telecommunications channels or through the taxpayer's personal account, or transmitted through the individual's personal account on the unified state-and-municipal-services portal. [Paragraph added by Federal Law No. 425-FZ of November 28, 2025.]

2. The following may not be examined as witnesses:

  1. a person unable, because of young age or physical or mental impairment, correctly to perceive relevant circumstances;

  2. a person who acquired necessary information in performing professional duties and for whom it constitutes professional secrecy, particularly an advokat or auditor.

[Paragraph as revised by Federal Law No. 154-FZ of July 9, 1999.]

3. An individual may refuse to testify only on a ground provided by Russian law.

4. Testimony may be taken at the witness's location if illness, old age, or disability prevents attendance at the tax authority and, at the official's discretion, in other cases.

5. Before taking testimony, the official must warn the witness of liability for refusing or evading testimony or knowingly giving false testimony. The warning is recorded in the minutes and certified by the witness's signature. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

6. A copy of the completed minutes must be delivered personally to the witness against receipt. Refusal to accept it is recorded in the minutes. [Paragraph added by Federal Law No. 302-FZ of August 3, 2018.]

Article 91. Access by Tax-Authority Officials to Territory or Premises for a Tax Audit or Tax Monitoring or for Additional Tax-Control Measures When Audit Materials Are Considered

[Heading as amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

1. Officials directly conducting a tax audit, tax monitoring, or additional measures may enter the relevant person's territory or premises upon presenting official identification and the decision ordering the field audit or additional measures. Officials conducting a desk audit may enter upon presenting identification and a reasoned inspection order in the cases in Article 88(8), (8.1), and (8.9), approved by the head or deputy head. Officials conducting tax monitoring may enter upon presenting identification.

During tax monitoring, access is permitted only to audit a value-added-tax return claiming reimbursement; investigate the contradictions or discrepancies in Article 88(8.1) or (8.9); in the cases in Article 105.29(2) and (2.1); or verify actual costs for which the Federal Law On Protection and Promotion of Capital Investment in the Russian Federation provides state-support measures. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

2. Officials directly conducting those measures may inspect business premises or territory or taxable items to determine whether the factual data correspond to the documentary data submitted by the relevant person. [As amended by Federal Laws No. 137-FZ of July 27, 2006, No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

3. If access to territory or premises other than residential premises is obstructed, the head of the audit or inspection team must prepare a record signed by that person and the audited or monitored person. [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

On the basis of the record, the authority may determine tax payable from available data or by analogy. [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

Refusal to sign is noted in the record. [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 425-FZ of November 28, 2025.]

[Paragraph as revised by Federal Law No. 137-FZ of July 27, 2006.]

4. [Paragraph repealed by Federal Law No. 196-FZ of December 30, 2001.]

5. Officials may not enter residential premises without or against the occupants' will except in cases established by federal law or under a court decision. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 425-FZ of November 28, 2025.]

Article 92. Inspection

1. To establish circumstances relevant to complete control, a tax-authority official may inspect territory, premises, documents, and objects of an audited or monitored person or a person subject to additional tax-control measures: [As amended by Federal Laws No. 470-FZ of December 29, 2020, and No. 425-FZ of November 28, 2025.]

  1. during a field tax audit; [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

  2. during a desk audit based on a return in the cases in Article 88(8), (8.1), and (8.9); [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

  3. during tax monitoring of a value-added-tax return claiming reimbursement, when the contradictions or discrepancies in Article 88(8.1) or (8.9) are found, in the cases in Article 105.29(2) and (2.1), or when verifying actual costs for which the Federal Law On Protection and Promotion of Capital Investment in the Russian Federation provides state-support measures; [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.] [As amended by Federal Law No. 425-FZ of November 28, 2025.]

  4. during additional tax-control measures when audit materials are considered. [Subparagraph added by Federal Law No. 425-FZ of November 28, 2025.]

If an Article 46 recovery decision against an organization exceeds one million rubles and remains unperformed ten days after adoption, an official of the deciding authority may, with the organization's consent, conduct no more than one inspection under that decision. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.] [As amended by Federal Law No. 263-FZ of July 14, 2022.]

An inspection requires a reasoned order by the official, approved by the head or deputy head. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph as revised by Federal Law No. 134-FZ of June 28, 2013.]

2. Outside paragraph 1, documents or objects may be inspected if obtained through earlier tax-control actions or if their owner consents. [As amended by Federal Law No. 134-FZ of June 28, 2013.]

3. An inspection is conducted in the presence of attesting witnesses.

The relevant person or representative and specialists may participate. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

4. Where necessary, photographs, motion-picture recordings, video recordings, document copies, or other actions are made.

5. Inspection minutes must be prepared.

Article 93. Demand for Documents During a Tax Audit

1. An official conducting an audit may demand from the audited person documents needed for it. [As amended by Federal Law No. 248-FZ of July 23, 2013.]

If the official is at the person's premises, the demand is delivered personally against receipt to the head or legal or authorized representative of an organization, or to an individual or representative. [Paragraph added by Federal Law No. 248-FZ of July 23, 2013.] [As amended by Federal Law No. 130-FZ of May 1, 2016.]

If personal delivery is impossible, it is sent under Article 31(4). [Paragraph added by Federal Law No. 248-FZ of July 23, 2013.]

[Paragraph as revised by Federal Law No. 229-FZ of July 27, 2010.]

2. The person may submit demanded documents personally or through a representative, by registered mail, electronically over telecommunications channels, or through the taxpayer's personal account.

Paper documents are submitted as copies certified by the audited person. Notarial certification may not be required unless Russian law provides otherwise. Pages must be numbered and bound under requirements approved by the competent federal executive body.

Documents created electronically in prescribed formats are submitted over telecommunications channels or through the personal account.

Paper documents may be submitted as scanned electronic images preserving their details, in prescribed formats by those channels.

Documents submitted electronically over telecommunications channels must bear the enhanced qualified electronic signature of the audited person or representative.

The competent federal executive body approves procedures for electronically sending demands and submitting documents over telecommunications channels, through the personal account, or through organizational information systems accessible to the authority. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Where necessary, the official may examine originals.

[Paragraph as revised by Federal Law No. 130-FZ of May 1, 2016.]

3. Documents must be submitted within ten days after receipt of the demand, twenty days for an audit of a consolidated group, or thirty days for an audit of a foreign person required to register under Article 83(4.6). [As amended by Federal Laws No. 229-FZ of July 27, 2010, No. 321-FZ of November 16, 2011, No. 244-FZ of July 3, 2016, and No. 100-FZ of May 29, 2024.]

If submission is impossible on time, the person must, on the day after receiving the demand, notify the officials in writing of the reasons and the period in which submission is possible. [As amended by Federal Law No. 321-FZ of November 16, 2011.]

The notice may be submitted personally, through a representative, electronically, or through the personal account. A person not required by Article 80(3) to file electronically may send it by registered mail. [Paragraph added by Federal Law No. 240-FZ of July 3, 2016.]

The competent federal executive body approves its electronic form and format. [Paragraph added by Federal Law No. 240-FZ of July 3, 2016.]

Within two days after receiving it, the head or deputy head may separately decide to extend the period or refuse an extension.

For an audit of a consolidated group, an extension must be at least ten days. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

4. Refusal or failure to submit on time is a tax offense subject to Article 126.

In that event, the official seizes the necessary documents under Article 94.

5. Documents or information previously submitted on any ground need not be resubmitted if, within the response period, the person notifies the authority of the document or attachment by which they were submitted and the receiving authority. The paragraph 3 procedure applies. This does not cover originals later returned or documents lost through force majeure. [As amended by Federal Law No. 302-FZ of August 3, 2018.]

[Article as revised by Federal Law No. 137-FZ of July 27, 2006.]

Article 93.1. Demand for Documents or Information Concerning a Taxpayer, Payer of Levies, Payer of Insurance Contributions, or Tax Agent, or Information Concerning Specific Transactions

[Heading as amended by Federal Law No. 243-FZ of July 3, 2016.]

1. An official conducting an audit may demand documents or information concerning the audited person's activities from its counterparty, a current or former keeper of a securities-holder register, or another person possessing them, including materials connected with maintaining the register. [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 6-FZ of February 17, 2021.]

They may also be demanded when audit materials are considered, on the basis of a decision by the head or deputy head to conduct additional tax-control measures. [As amended by Federal Laws No. 248-FZ of July 23, 2013, No. 243-FZ of July 3, 2016, and No. 389-FZ of July 31, 2023.]

An official conducting tax monitoring may demand from a counterparty or another person documents or information concerning the monitored organization. [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

1.1. During a desk audit of an investment partnership's financial-result calculation or a corporate profit-tax or personal-income-tax return or calculation of a member, the authority may demand from the managing partner responsible for tax accounting, for the audited period:

  1. the members and changes in membership;

  2. the managing partners and changes among them;

  3. each managing partner's and partner's share of profit, expenses, or loss;

  4. each partner's contractual participation share in partnership profit;

  5. each partner's share in common property;

  6. changes in the procedure used by the managing partner responsible for tax accounting to determine expenses incurred for all partners' common affairs, if the agreement prescribes one.

[Paragraph added by Federal Law No. 336-FZ of November 28, 2011.]

2. Outside an audit, if there is a substantiated need for documents or information concerning a specific transaction, an official may demand them from parties or other persons possessing them.

During an audit of a foreign person required to register under Article 83(4.6), and with consent of the head or deputy head of the competent federal executive body, the authority may demand information concerning money transfers to that person from the National Payment Card System organization, money-transfer and electronic-money operators, the digital-ruble platform operator, operational centers, payment clearing centers, central clearing counterparties, settlement centers, and communications operators. [Paragraph added by Federal Law No. 244-FZ of July 3, 2016.] [As amended by Federal Laws No. 610-FZ of December 19, 2023, and No. 100-FZ of May 29, 2024.]

Documents or information connected with a securities-holder register may be demanded from its current or former keeper on the basis of a foreign competent authority's request in cases provided by a Russian international treaty. [Paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

[Paragraph as revised by Federal Law No. 134-FZ of June 28, 2013.]

2.1. If an Article 46 recovery decision against an organization or individual entrepreneur exceeds one million rubles and remains unperformed ten days after adoption, an official of the recovering authority may demand from that person documents or information concerning property, property rights, and obligations included in a list approved by the competent federal executive body. [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

If the taxpayer, payer, or tax agent does not submit them on time, the official may demand them from another person possessing documents or information concerning its property or property rights. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

3. An authority whose official may demand materials under paragraph 1 or 2 or the second paragraph of paragraph 2.1 sends an instruction to the authority at the place of registration of the person from whom they are to be demanded. An official acting under the first paragraph of paragraph 2.1 sends the demand directly. [As amended by Federal Laws No. 229-FZ of July 27, 2010, No. 243-FZ of July 3, 2016, No. 325-FZ of September 29, 2019, and No. 389-FZ of July 31, 2023.]

The instruction identifies the tax-control measure or outstanding liability giving rise to the need and, for a specific transaction, information identifying it. [As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 263-FZ of July 14, 2022.]

3.1. During a mutual-agreement procedure under a Russian international tax treaty, an official at the place of registration of the taxpayer that requested the procedure may, on instruction from the competent federal executive body, demand from affected persons the Article 142.9 materials. The instruction must identify the measure and relevant transactions. [Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

4. Within five days after receiving an instruction, the authority at the person's place of registration must send that person a demand with a copy of the instruction, subject to Article 93(1). [As amended by Federal Law No. 229-FZ of July 27, 2010.]

5. A demand under paragraph 1, 1.1, or 3.1 must be performed within five days, or the person must notify within that period that it lacks the materials. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

A demand under paragraph 2 or 2.1 must be performed or similarly answered within ten days. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

If timely submission is impossible, the authority may extend the period after receiving notice of that fact and, where necessary, the possible submission period.

Documents are submitted subject to this paragraph, Article 93(2) and (5), and Article 105.29(6). [As amended by Federal Law No. 470-FZ of December 29, 2020.]

Unless this paragraph provides otherwise, the notice follows Article 93(3). [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

During tax monitoring, materials and the notice must bear the enhanced qualified electronic signature of the monitored person or representative and be submitted through the organization's information systems or electronically over telecommunications channels in prescribed formats. [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

[Paragraph as revised by Federal Law No. 302-FZ of August 3, 2018.]

6. Refusal or failure to submit documents demanded under this Article on time is a tax offense subject to Article 126. [As amended by Federal Laws No. 248-FZ of July 23, 2013, and No. 325-FZ of September 29, 2019.]

Unlawful failure or late failure to report demanded information is a tax offense subject to Article 129.1. [Paragraph added by Federal Law No. 248-FZ of July 23, 2013.]

7. The competent federal executive body prescribes the procedure for interaction among tax authorities in performing instructions to demand documents.

8. This Article's procedure also applies to demands for documents or information concerning members of a consolidated group of taxpayers. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

[Article added by Federal Law No. 137-FZ of July 27, 2006.]

Article 93.2. Demand for Documents or Information from Audit Organizations or Individual Auditors

1. On the basis of a decision by the head or deputy head of the federal executive body authorized for control and supervision in the field of taxes and levies, an official of the tax authority at the place of registration of an audit organization or individual auditor may demand documents or information obtained in conducting audit activities and providing related services under Article 1(7)(1), (2), (4), and (5) of Federal Law No. 307-FZ of December 30, 2008, On Audit Activities.

2. Documents or information forming the basis for calculating and paying, withholding, or transferring tax, levies, or insurance contributions may be demanded if they were demanded under this Code from the taxpayer, payer, or tax agent but not duly submitted during a field tax audit or an audit of full calculation and payment of taxes connected with related-party transactions. The paragraph 1 decision must state:

After the audited person's response period expires, the tax authority sends the auditor the demand with a copy of the decision.

3. Materials may also be demanded from an auditor when a foreign competent authority's request concerning an audited person is received in a case provided by a Russian international treaty.

The decision must state:

The authority at the auditor's place of registration sends the demand with a copy of the decision.

4. The auditor may inform the affected person of the demand and information transfer only if the foreign request does not prohibit notice.

5. The auditor must submit the demanded materials within ten days after receiving the demand, subject to Article 93(2) and (3).

[Article added by Federal Law No. 231-FZ of July 29, 2018.]

Article 94. Seizure of Documents and Objects

1. Documents and objects may be seized on the basis of a reasoned order by an official conducting a field tax audit or as an additional tax-control measure when audit materials are considered. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

The order must be approved by the head or deputy head of the authority that ordered the audit or additional measures. [As amended by Federal Laws No. 321-FZ of November 16, 2011, and No. 425-FZ of November 28, 2025.]

2. Seizure may not be conducted at night.

3. It is conducted in the presence of attesting witnesses and the persons from whom documents or objects are seized. A specialist may be invited where necessary.

Before seizure, the official must present the order and explain the participants' rights and duties.

4. The official first requests voluntary delivery and, if refused, conducts compulsory seizure.

If the person refuses to open premises or other places where the materials may be located, the official may open them while avoiding unnecessary damage to locks, doors, or other objects.

5. Documents and objects unrelated to the audit subject matter may not be seized.

6. Minutes of the seizure must be prepared under Article 99 and this Article.

7. The minutes or attached inventories must list and describe the seized materials, precisely stating their name, quantity, individual characteristics, and, where possible, value.

8. If copies are insufficient for tax-control measures and the authority has sufficient grounds to believe originals may be destroyed, concealed, altered, or replaced, the official may seize originals under this Article. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

Copies must be made, certified by the official, and delivered to the person. If that is impossible at the time of seizure, they must be delivered within five days.

9. All materials must be shown to the attesting witnesses and other participants and, where necessary, packaged at the place of seizure.

Seized documents must be numbered, bound, and sealed or signed by the taxpayer, tax agent, payer of a levy, or payer of insurance contributions. Refusal is specially noted in the minutes. [Paragraph added by Federal Law No. 137-FZ of July 27, 2006.] [As amended by Federal Law No. 243-FZ of July 3, 2016.]

10. A copy of the minutes is delivered against receipt or sent to the person from whom the materials were seized.

Article 95. Expert Examination

1. Where necessary, an expert may be engaged by contract to participate in specific tax-control actions, including a field tax audit. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

An examination is ordered when special knowledge in science, art, technology, or a craft is needed.

2. The questions and opinion may not exceed the expert's special knowledge. Engagement is contractual.

3. Unless this Code provides otherwise, an official conducting a field tax audit orders the examination. [As amended by Federal Law No. 132-FZ of June 7, 2011.]

The order must state the grounds, expert's surname, organization conducting the examination, questions, and materials provided.

4. The expert may examine audit materials relevant to the subject and request additional materials.

5. The expert may refuse to give an opinion if the materials are insufficient or the expert lacks the necessary knowledge.

6. The ordering official must acquaint the audited person with the order and explain the paragraph 7 rights, preparing minutes.

For an audit of a consolidated group, the responsible member is acquainted with the order. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

7. The audited person may:

  1. challenge the expert;

  2. request appointment of a person it identifies;

  3. submit additional questions;

  4. with the official's permission, attend and explain matters to the expert;

  5. examine the expert opinion.

8. The expert gives a written opinion in the expert's own name stating the work performed, conclusions, and reasoned answers. The expert may include conclusions on relevant circumstances discovered even if not asked about them.

9. The opinion or notice that an opinion cannot be given must be presented to the audited person, which may explain, object, request additional questions, or request a supplementary or repeat examination.

10. A supplementary examination is ordered if the opinion is insufficiently clear or complete and may be assigned to the same or another expert.

A repeat examination is ordered if the opinion is unfounded or its correctness is doubtful and is assigned to another expert.

Both are ordered subject to this Article.

Article 96. Engagement of a Specialist to Assist in Tax Control

1. Where necessary, a specialist having special knowledge and skills and no interest in the outcome may be engaged by contract for specific tax-control actions, including a field tax audit. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

2. Engagement is contractual.

3. Participation as a specialist does not preclude examination of that person as a witness concerning the same circumstances.

Article 97. Participation of an Interpreter

1. Where necessary, an interpreter may be engaged by contract for tax-control actions. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

2. The interpreter must have no interest in the outcome and know the language required. This also applies to a person understanding the signs of an individual unable to speak or hear.

3. The interpreter must attend when summoned and translate accurately.

4. The interpreter must be warned of liability for refusal, evasion, or knowingly false translation. The warning is recorded in the minutes and certified by the interpreter's signature.

Article 98. Participation of Attesting Witnesses

1. Attesting witnesses are called for tax-control actions in cases provided by this Code.

2. At least two must be called.

3. Any individuals having no interest in the outcome may act.

4. Tax-authority officials may not act as attesting witnesses.

5. They must certify in the minutes the fact, substance, and results of actions conducted in their presence and may make comments that must be included.

Where necessary, they may be examined concerning those circumstances.

Article 99. General Requirements for Minutes of Tax-Control Actions

1. Minutes must be prepared in Russian in the cases provided by this Code.

2. They must state:

  1. their title;

  2. place and date of the action;

  3. start and end time;

  4. position, surname, given name, and patronymic of the preparer;

  5. those details for every participant or person present and, where necessary, address, citizenship, and Russian-language proficiency;

  6. the substance and sequence of the action;

  7. material facts and circumstances discovered.

3. All participants and persons present must read the minutes and may make comments to be included or added to the case.

4. The preparing official and all participants and persons present must sign.

5. Photographs and negatives, motion-picture film, video recordings, and other materials made during the action must be attached.

Article 100. Documentation of Tax-Audit Results

1. Authorized officials must prepare an audit report in the prescribed form:

2. The auditors and audited person or representative sign the report. For a consolidated group, the auditors and responsible member or representative sign.

Refusal by the audited person, representative, or responsible member to sign is noted in the report.

[Paragraph as revised by Federal Law No. 321-FZ of November 16, 2011.]

3. The report must state:

  1. its date, meaning the date signed by the auditors;

  2. the audited person's full and abbreviated name or surname, given name, and patronymic, or the consolidated-group members; for an audit at a separate subdivision, also its full and abbreviated name and location; [As amended by Federal Law No. 321-FZ of November 16, 2011.]

  3. auditors' names, positions, and authorities;

  4. date and number of the field-audit decision;

  5. filing date of the return, calculation, and other documents for a desk audit; [As amended by Federal Law No. 243-FZ of July 3, 2016.]

  6. documents submitted during the audit;

  7. audited period;

  8. audited tax;

  9. audit start and end dates;

  10. address of the organization or group members, or the individual's residence; [As amended by Federal Law No. 321-FZ of November 16, 2011.]

  11. tax-control measures conducted;

  12. documented violations or a statement that none were found;

  13. conclusions and proposals to remedy violations and references to Code articles imposing liability.

3.1. Documents confirming violations must be attached, except documents obtained from the audited person. Third-party bank-, tax-, or other protected-secret information and personal data must be attached as tax-authority-certified extracts. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010.]

4. The competent federal executive body prescribes the form and preparation requirements.

5. Unless this paragraph provides otherwise, the report must be delivered against receipt or by another evidenced method within five days after its date. [As amended by Federal Laws No. 224-FZ of November 26, 2008, and No. 376-FZ of November 24, 2014.]

If receipt is avoided, that fact is noted and the report is sent by registered mail to the organization's or subdivision's location or the individual's residence. It is deemed delivered on the sixth day after mailing.

For a consolidated group, it is delivered to the responsible member within ten days. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

For a foreign organization without a Russian separate subdivision, other than an international organization, diplomatic mission, or foreign person required to register under Article 83(4.6), it is sent by registered mail to the address in the Unified State Register of Taxpayers and deemed delivered on the twentieth day after mailing. [Paragraph added by Federal Law No. 376-FZ of November 24, 2014.] [As amended by Federal Laws No. 244-FZ of July 3, 2016, and No. 100-FZ of May 29, 2024.]

6. Within one month after receipt, the audited person or representative may submit written objections to all or part of the report's facts, conclusions, and proposals, attaching or later submitting within an agreed period supporting documents or certified copies. [As amended by Federal Laws No. 248-FZ of July 23, 2013, and No. 243-FZ of July 3, 2016.]

For a consolidated group, the responsible member has thirty days after receipt to submit objections and may attach or later submit supporting documents or certified copies. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

[Article as revised by Federal Law No. 137-FZ of July 27, 2006.]

Article 100.1. Procedure for Considering Tax-Offense Cases

1. Cases concerning offenses discovered during a desk or field tax audit are considered under Article 101.

2. Cases concerning offenses discovered during other tax-control measures, except offenses under Articles 120, 122, and 123, are considered under Article 101.4.

[Article added by Federal Law No. 137-FZ of July 27, 2006.]

Article 101. Decision Following Consideration of Tax-Audit Materials

1. The head or deputy head of the auditing authority must consider the report, other audit materials identifying violations, and written objections. Within ten days after the Article 100(6) period expires, that officer must adopt a paragraph 7 decision or order additional tax-control measures. The consideration and decision period may be extended by no more than one month.

If additional measures are ordered, the same officer must also consider their materials and objections and adopt a paragraph 7 decision within ten days after the paragraph 6.2 period expires. [As amended by Federal Law No. 302-FZ of August 3, 2018.]

[Paragraph as revised by Federal Law No. 130-FZ of May 1, 2016.]

2. The head or deputy head must notify the audited person of the time and place of consideration. For a consolidated group, notice is sent to the responsible member, treated as the audited person for this Article. [As amended by Federal Law No. 321-FZ of November 16, 2011.]

The audited person may participate personally and/or through a representative. For a consolidated group, representatives of the responsible and other members may participate. [As amended by Federal Laws No. 229-FZ of July 27, 2010, No. 321-FZ of November 16, 2011, No. 248-FZ of July 23, 2013, and No. 130-FZ of May 1, 2016.]

During the periods for objections under Article 100(6) and paragraph 6.2, the audited person may examine audit and additional-measure materials before consideration. No later than two days after application, the authority must permit examination at its premises by visual review, extracts, and copies; minutes must then be prepared under Article 99. [Paragraph added by Federal Law No. 130-FZ of May 1, 2016.] [As amended by Federal Law No. 302-FZ of August 3, 2018.]

Properly notified nonappearance does not prevent consideration unless participation is declared mandatory.

The responsible member must notify other group members; improper performance does not require postponement. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

The authority must directly notify a group member if the report proposes imposing liability on it. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.]

3. Before considering the merits, the head or deputy head must:

  1. announce the deciding officer and audit materials;

  2. establish attendance, determine whether absent persons were properly notified, and decide whether to proceed or adjourn;

  3. verify a representative's authority;

  4. explain participants' rights and duties;

  5. adjourn if a necessary person is absent.

4. The report, other materials, and written objections may be read aloud. Absence of written objections does not bar oral explanations.

Evidence submitted before consideration and made available to the audited person must be examined, including previously demanded materials, documents submitted during desk or field audits, and other documents held by the authority. Evidence obtained in violation of this Code or from a special declaration under the Federal Law On Voluntary Declaration by Individuals of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation, or its attachments or information, may not be used. Late-submitted documents or information are not treated as unlawfully obtained. A witness, expert, or specialist may be engaged where necessary. [As amended by Federal Laws No. 321-FZ of November 16, 2011, No. 150-FZ of June 8, 2015, and No. 302-FZ of August 3, 2018.]

Minutes must be kept. [Paragraph added by Federal Law No. 347-FZ of November 4, 2014.]

5. The head or deputy head determines:

  1. whether the audited person or group member committed a tax-legislation violation; [As amended by Federal Law No. 321-FZ of November 16, 2011.]

  2. whether it constitutes a tax offense;

  3. whether grounds exist to impose liability;

  4. circumstances excluding fault or mitigating or aggravating liability.

6. If additional evidence is needed to establish whether a violation occurred, the head or deputy head may order additional tax-control measures for no more than one month, or two months for a consolidated group or a foreign person registered under Article 83(4.6). [As amended by Federal Laws No. 321-FZ of November 16, 2011, No. 244-FZ of July 3, 2016, and No. 100-FZ of May 29, 2024.]

The decision must state the circumstances requiring them, period, and specific form. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Additional measures may include demands under Articles 93 and 93.1, witness examination, expert examination, inspection of territory, premises, documents, and objects, and seizure of documents and objects. [As amended by Federal Law No. 425-FZ of November 28, 2025.]

6.1. The beginning and end of additional measures; measures conducted; additional evidence obtained to establish whether violations occurred; conclusions and proposals to remedy identified violations; and references to Code articles providing liability for those violations are recorded in an addendum to the tax-audit report.

The addendum must be prepared and signed by the tax-authority officials who conducted the additional tax-control measures within fifteen days after those measures end.

Unless this paragraph provides otherwise, the addendum, together with materials obtained through the additional measures, must be delivered to the audited person or representative against receipt or by another method evidencing the date of receipt within five days after the date of the addendum.

For additional measures concerning a consolidated group of taxpayers, the addendum must be delivered to the responsible member within ten days after its date in the manner prescribed by this paragraph.

For a foreign organization that does not operate in the Russian Federation through a separate subdivision, other than an international organization, diplomatic mission, or foreign person required to register under Article 83(4.6), the addendum must be sent by registered mail to the address in the Unified State Register of Taxpayers. It is deemed delivered on the twentieth day after mailing. [As amended by Federal Law No. 100-FZ of May 29, 2024.]

Documents obtained from the audited person are not attached to the addendum.

If the audited person or representative avoids receiving the addendum, that fact is recorded in it. The addendum is then sent by registered mail to the organization's or separate subdivision's location or the individual's residence and is deemed received on the sixth day after mailing.

[Paragraph added by Federal Law No. 130-FZ of May 1, 2016.] [As amended by Federal Law No. 302-FZ of August 3, 2018.]

6.2. Within fifteen days after receiving the addendum, the audited person or representative may submit written objections to all or part of it. For an audit of a consolidated group of taxpayers, or of a foreign person registered under Article 83(4.6), the responsible member of that group or the foreign person registered with a tax authority under Article 83(4.6) may submit written objections within fifteen days after receipt. The audited person or representative may attach supporting documents or certified copies, or submit them within a period agreed with the tax authority. [Paragraph added by Federal Law No. 302-FZ of August 3, 2018.] [As amended by Federal Law No. 100-FZ of May 29, 2024.]

7. After considering the tax-audit materials, the head or deputy head of the tax authority adopts a decision:

  1. imposing liability for a tax offense. For an audit of a consolidated group of taxpayers, the decision may impose liability on one or more group members; [As amended by Federal Law No. 321-FZ of November 16, 2011.]

  2. declining to impose liability for a tax offense.

8. A decision imposing liability must set out the circumstances of the tax offense as established by the audit, with references to documents and other information confirming them; the audited person's defense arguments and the results of examining them; the decision to impose tax liability for specific offenses, identifying the Code articles defining those offenses; and the applicable liability measures. It must state the amount of tax arrears identified and the fine payable. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

A decision declining to impose liability must set out the circumstances supporting that disposition. It may state the amount of tax arrears identified during the audit. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

Either decision must state the period for appeal, the procedure for appealing to a higher tax authority, that authority's name and location, and other necessary information. [As amended by Federal Law No. 153-FZ of July 2, 2013.]

If the audit discovers tax excessively refunded under a tax-authority decision, the amount is treated as tax arrears in either decision. [Paragraph added by Federal Law No. 248-FZ of July 23, 2013.] [As amended by Federal Law No. 263-FZ of July 14, 2022.]

If the amount of tax arrears identified suggests a tax-law violation bearing indicia of a criminal offense, either decision must warn the person that, if the arrears are not paid in full, the tax authority must send the materials to the investigative authorities within the period prescribed under Article 32(3) for a decision on instituting criminal proceedings. [Paragraph added by Federal Law No. 263-FZ of July 14, 2022.]

9. Except for decisions following consideration of materials from a field tax audit of a consolidated group of taxpayers, a decision imposing or declining to impose liability enters into force one month after delivery to the person concerned or representative. A decision following such a consolidated-group field audit enters into force one month after delivery to the responsible member. A decision by the federal executive authority responsible for tax supervision enters into force upon delivery to the person concerned or representative. A decision under this paragraph must be delivered against receipt or by another method evidencing receipt within five days after adoption. If that is impossible, it is sent by registered mail to the organization's or separate subdivision's location or the individual's residence and is deemed delivered on the sixth day after mailing. [As amended by Federal Law No. 153-FZ of July 2, 2013.]

If an appeal is filed against a tax-authority decision before it enters into force, the decision enters into force under Article 101.2. [As amended by Federal Law No. 153-FZ of July 2, 2013.]

The person concerned may comply with all or part of the decision before it enters into force. Filing an appeal does not deprive that person of this right.

10. After adopting a decision imposing or declining to impose liability, the head or deputy head of the tax authority may, on the basis of the taxpayer's assets actually known to the authority, adopt interim measures securing the possibility of enforcement if there are sufficient grounds to believe that failure to do so could impede or prevent later enforcement and/or collection of tax arrears, late-payment interest, and fines stated in the decision. The interim-measures decision enters into force when adopted and remains effective until the decision imposing or declining to impose liability is complied with, or until the interim-measures decision is annulled by a higher tax authority or court. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The head or deputy head may cancel or replace interim measures in the cases provided by this paragraph and paragraph 11. A decision cancelling or replacing them enters into force when adopted. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

Interim measures may include:

  1. prohibition, without tax-authority consent, of disposal of or creation of a pledge over the taxpayer's property. The prohibition is imposed successively on:

The prohibition extends to each successive category only if the aggregate accounting value of the preceding categories is less than the total tax arrears, late-payment interest, and fines payable under the decision imposing or declining to impose liability;

  1. suspension of transactions in bank accounts and digital-ruble accounts under Article 76. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

Such suspension as an interim measure may be imposed only after the prohibition described in subparagraph 1 and only if the aggregate accounting value of the property covered by that prohibition is less than the total tax arrears, late-payment interest, and fines payable under the decision. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

The suspension may cover only the difference between the total tax arrears, late-payment interest, and fines stated in the decision and the value of property prohibited from disposal or pledge under subparagraph 1. [As amended by Federal Law No. 610-FZ of December 19, 2023.]

[Paragraph added by Federal Law No. 321-FZ of November 16, 2011; repealed by Federal Law No. 263-FZ of July 14, 2022.]

11. At the request of the person concerned by an interim-measures decision, the tax authority may replace all or part of the paragraph 10 measures with: [As amended by Federal Law No. 389-FZ of July 31, 2023.]

  1. a bank guarantee satisfying Article 74.1 and confirming the guarantor's obligation to pay the tax authorities, under the guarantee, the amount of outstanding liability stated in the decision imposing or declining to impose liability if the principal fails to pay it on time, upon a demand submitted to the guarantor in writing or electronically through telecommunications channels; [As amended by Federal Laws No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

  2. a pledge of securities traded on an organized securities market or a pledge of other property created under Article 73;

  3. a third-party surety created under Article 74.

12. If the taxpayer or guarantor provides an effective bank guarantee for the amount payable to the budget system of the Russian Federation under the decision imposing or declining to impose liability, the tax authority may not refuse to replace the interim measures provided by this paragraph. [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 389-FZ of July 31, 2023.]

12.1. When a decision partially replacing interim measures is adopted under paragraph 11, the authorized tax-authority official cancels the interim-measures decision to the corresponding extent.

At the taxpayer's request, the interim-measures decision is also cancelled, with respect to the taxpayer's property covered by those measures, to the extent that the decision imposing or declining to impose liability has been complied with or has been annulled by a higher tax authority or court.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

13. A copy of a decision imposing interim measures and a copy of a decision cancelling them in whole or in part must be delivered within five days after adoption to the person concerned or representative against receipt or by another method evidencing the taxpayer's receipt. [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 389-FZ of July 31, 2023.]

If a copy is sent by registered mail, the decision is deemed received six days after mailing. [Paragraph added by Federal Law No. 229-FZ of July 27, 2010.]

14. Failure by tax-authority officials to comply with this Code may constitute grounds for a higher tax authority or court to annul the tax-authority decision.

Breach of an essential requirement governing consideration of tax-audit materials is grounds for a higher tax authority or court to annul a decision imposing or declining to impose liability. Essential requirements include ensuring that the audited person can participate personally and/or through a representative and can provide explanations.

Other procedural violations may constitute grounds for annulment if they caused or could have caused the head or deputy head of the tax authority to adopt an unlawful decision.

15. For violations identified by the tax authority for which individuals or officials of organizations are subject to administrative liability, the authorized official who conducted the audit must prepare an administrative-offense report within that official's competence. Proceedings and administrative penalties are governed by administrative-offense legislation.

15.1. If a tax authority that imposed liability for a tax offense on an individual taxpayer, levy payer, insurance-contribution payer, or tax agent sends materials to the investigative authorities under Article 32(3), the head or deputy head must, no later than the next day, suspend enforcement of both the liability decision and the decision collecting the corresponding outstanding liability from that individual. [As amended by Federal Laws No. 404-FZ of December 28, 2010, No. 325-FZ of September 29, 2019, and No. 263-FZ of July 14, 2022.]

The collection periods prescribed by this Code are suspended while enforcement of the collection decision is suspended. [As amended by Federal Laws No. 325-FZ of September 29, 2019, and No. 263-FZ of July 14, 2022.]

If the ensuing review results in a refusal to institute criminal proceedings, termination of the criminal case, or an acquittal, the head or deputy head must resume enforcement of both decisions no later than the day after receiving notice from the investigative authorities. [As amended by Federal Laws No. 404-FZ of December 28, 2010, No. 325-FZ of September 29, 2019, and No. 263-FZ of July 14, 2022.]

If the individual's act or omission underlying tax-offense liability also results in that individual's criminal conviction, the tax authority must cancel the tax-offense liability portion of its decision. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

Investigative authorities receiving materials under Article 32(3) must notify the tax authorities of their disposition no later than the day after adopting the corresponding decision. [As amended by Federal Law No. 404-FZ of December 28, 2010.]

The tax authority must transmit or send copies of the decisions described in this paragraph to the person concerned or representative within five days after adoption. [As amended by Federal Law No. 248-FZ of July 23, 2013.]

[Paragraph added by Federal Law No. 383-FZ of December 29, 2009.]

16. This Article also applies to levy payers, insurance-contribution payers, and tax agents. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

[Article as revised by Federal Law No. 137-FZ of July 27, 2006.]

Article 101.1.

[Article added by Federal Law No. 154-FZ of July 9, 1999; repealed by Federal Law No. 137-FZ of July 27, 2006.]

Article 101.2. Entry into Force, upon an Appeal before Entry into Force, of a Tax-Authority Decision Imposing or Declining to Impose Liability for a Tax Offense

1. If a tax-authority decision imposing or declining to impose liability is appealed before entry into force, the decision enters into force, to the extent not annulled by the higher tax authority and to the extent not appealed, on the date the higher tax authority decides the appeal.

2. If the higher tax authority annuls the lower authority's decision and adopts a new decision, the new decision enters into force when adopted.

3. If the higher tax authority leaves the appeal without consideration, the lower authority's decision enters into force when the higher authority adopts that disposition, but not before the appeal-filing period expires.

[Article added by Federal Law No. 137-FZ of July 27, 2006.] [As amended by Federal Law No. 153-FZ of July 2, 2013.]

Article 101.3. Enforcement of a Tax-Authority Decision Imposing or Declining to Impose Liability for a Tax Offense

1. A decision imposing or declining to impose liability becomes enforceable when it enters into force.

2. The tax authority that adopted the decision is responsible for its enforcement. If a higher tax authority considers an appeal before entry into force, the resulting decision, once effective, must be sent to the tax authority that adopted the original decision within three days after entry into force.

3. [Repealed by Federal Law No. 263-FZ of July 14, 2022.]

[Article added by Federal Law No. 137-FZ of July 27, 2006.]

Article 101.4. Proceedings in Cases Concerning Tax Offenses under This Code

1. If a tax-authority official discovers facts indicating a violation of tax legislation for which this Code imposes liability, except an offense considered under Article 101, the official must prepare the prescribed report within ten days after discovery. The official and the offender sign the report; refusal by the offender is noted in it. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

2. The report must state the documented facts, and the discovering official's conclusions and proposals for remedying the violations and applying tax sanctions. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

3. The competent federal executive authority prescribes the report's form and preparation requirements.

4. The report must be delivered to the offender against receipt or by another method evidencing receipt. If the offender avoids receipt, the official notes that fact and sends the report by registered mail; it is deemed delivered on the sixth day after mailing.

5. If the offender disagrees with the facts, conclusions, or proposals, the offender may submit written objections to all or part of the report within one month after receipt and may attach supporting documents or certified copies, or submit them within a period agreed with the tax authority. [As amended by Federal Law No. 248-FZ of July 23, 2013.]

6. Within ten days after the paragraph 5 period expires, the head or deputy head of the tax authority must consider the report and the documents and materials submitted by the offender.

7. The report is considered in the presence of the person facing liability or representative. The tax authority must give advance notice of the time and place. Properly notified nonappearance does not prevent consideration in that person's absence.

The report, other tax-control materials, and written objections may be read aloud. Absence of written objections does not bar oral explanations.

The person's explanations and other evidence must be examined. Evidence obtained in violation of this Code or from a special declaration under the Federal Law On Voluntary Declaration by Individuals of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation, or its attachments or information, may not be used. Late submission to the tax authority does not make documents or information unlawfully obtained. [As amended by Federal Laws No. 224-FZ of November 26, 2008, and No. 150-FZ of June 8, 2015.]

Minutes must be kept during consideration. [Paragraph added by Federal Law No. 347-FZ of November 4, 2014.]

A witness, expert, or specialist may be engaged where necessary.

During consideration, the head or deputy head determines:

  1. whether the person concerned committed tax-legislation violations;

  2. whether they constitute tax offenses under this Code;

  3. whether grounds exist to impose liability;

  4. circumstances excluding fault or mitigating or aggravating liability.

8. Within the paragraph 6 period, the head or deputy head adopts a decision: [As amended by Federal Law No. 229-FZ of July 27, 2010.]

  1. imposing liability for a tax offense;

  2. declining to impose liability for a tax offense.

9. A decision imposing liability must set out the circumstances of the offense; identify the documents and other information confirming them; state the person's defense arguments and the results of examining them; identify the specific offenses and the Code articles providing liability; and state the applicable liability measures. [As amended by Federal Law No. 248-FZ of July 23, 2013.]

The decision must state the appeal period, the procedure for appeal to a higher tax authority, that authority's name and location, and other necessary information. [As amended by Federal Law No. 153-FZ of July 2, 2013.]

10. [Repealed by Federal Law No. 263-FZ of July 14, 2022.]

11. [Repealed by Federal Law No. 248-FZ of July 23, 2013.]

12. Failure by tax-authority officials to comply with this Code may constitute grounds for a higher tax authority or court to annul the decision.

Breach of an essential requirement governing consideration of the report and other tax-control materials is grounds for annulment. Essential requirements include ensuring that the person concerned can participate personally and/or through a representative and can provide explanations.

Other procedural violations may constitute grounds for annulment if they caused or could have caused an incorrect decision.

13. For identified tax-law violations carrying administrative liability, an authorized tax-authority official must prepare an administrative-offense report. Proceedings and administrative sanctions are governed by Russian administrative-offense legislation. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

[Article added by Federal Law No. 137-FZ of July 27, 2006.]

Article 102. Tax Secrecy

1. Tax secrecy comprises any information about a taxpayer or insurance-contribution payer obtained by a tax authority, internal-affairs authority, investigative authority, state extra-budgetary fund authority, or customs authority, except information: [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 13-FZ of January 2, 2000, No. 86-FZ of June 30, 2003, No. 404-FZ of December 28, 2010, and No. 243-FZ of July 3, 2016.]

  1. publicly available, including information made public with the consent of its holder, the taxpayer or insurance-contribution payer. At that person's option, consent may cover all or part of the information obtained by the tax authority and must be submitted in the form, format, and manner approved by the competent federal executive authority; [As amended by Federal Laws No. 134-FZ of May 1, 2016, and No. 243-FZ of July 3, 2016.]

  2. concerning the taxpayer identification number;

[Subparagraph 3 excluded by Federal Law No. 154-FZ of July 9, 1999.]

  1. concerning tax-law violations, including any outstanding liability, and liability measures for those violations; [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 134-FZ of May 1, 2016, and No. 263-FZ of July 14, 2022.]

  2. supplied to tax, customs, or law-enforcement authorities of other states under an international treaty or agreement to which the Russian Federation is a party concerning mutual cooperation between such authorities, to the extent supplied to them, including through international automatic exchange of information; [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 340-FZ of November 27, 2017.]

  3. supplied to electoral commissions under election legislation following tax-authority verification of information on the amount and sources of income of a candidate and spouse and property owned by either; [Subparagraph added by Federal Law No. 64-FZ of April 26, 2007.]

  4. supplied to the State Information System for State and Municipal Payments under Federal Law No. 210-FZ of July 27, 2010, On the Organization of the Provision of State and Municipal Services; [Subparagraph added by Federal Law No. 162-FZ of June 27, 2011.]

  5. concerning special tax regimes applied by taxpayers and a taxpayer's participation in a consolidated group of taxpayers; [Subparagraph added by Federal Law No. 267-FZ of September 30, 2013.]

  6. supplied to local self-government bodies, state authorities of the federal cities of Moscow, St. Petersburg, and Sevastopol, or public authorities of the Sirius federal territory to verify the completeness and accuracy of information submitted by local-levy payers for calculating levies, and concerning their outstanding liability; [Subparagraph added by Federal Law No. 382-FZ of November 29, 2014.] [As amended by Federal Laws No. 134-FZ of May 1, 2016, No. 199-FZ of June 11, 2021, and No. 263-FZ of July 14, 2022.]

  7. concerning an organization's average workforce for the calendar year preceding publication of the information online under paragraph 1.1; [Subparagraph added by Federal Law No. 134-FZ of May 1, 2016.]

  8. concerning amounts transferred by an organization as a unified tax payment in the calendar year preceding online publication under paragraph 1.1, identifying their allocation determined under Article 45(7)-(9); [Subparagraph added by Federal Law No. 134-FZ of May 1, 2016.] [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 263-FZ of July 14, 2022.]

  9. concerning amounts of an organization's income and expenses according to its accounting or financial statements for the year preceding online publication under paragraph 1.1; [Subparagraph added by Federal Law No. 134-FZ of May 1, 2016.]

  10. concerning registration of foreign persons with tax authorities, except registration at the location of immovable property and/or vehicles; [Subparagraph added by Federal Law No. 244-FZ of July 3, 2016.] [As amended by Federal Laws No. 389-FZ of July 31, 2023, and No. 100-FZ of May 29, 2024.]

  11. concerning registration of individuals under Article 83(7.3); [Subparagraph added by Federal Law No. 401-FZ of November 30, 2016.]

  12. concerning interim measures adopted by a tax authority and security methods under this Code for obligations to pay taxes, levies, and insurance contributions; [Subparagraph added by Federal Law No. 325-FZ of September 29, 2019.]

  13. supplied at the request of the Federal Treasury, financial authorities of constituent entities, municipalities, or the Sirius federal territory concerning the allocation, determined under Article 45(7)-(9), of funds transferred as a unified tax payment among taxes, levies, and insurance contributions forming revenue of the relevant budget; [Subparagraph added by Federal Law No. 263-FZ of July 14, 2022.]

  14. concerning the record number in the Federal Population Information Register. [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

1.1. Except for information constituting a state secret, the information about an organization described in subparagraph 3, insofar as it concerns outstanding liability, tax offenses, and liability measures, and in subparagraphs 7 and 9-11 of paragraph 1 must be published as open data on the official website of the competent federal executive authority. Information subject to publication is not supplied in response to requests except as provided by federal law. [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 263-FZ of July 14, 2022.]

That authority approves the timing and period of publication and the procedure for forming and publishing the information.

[Paragraph added by Federal Law No. 134-FZ of May 1, 2016.]

2. Tax authorities, internal-affairs authorities, investigative authorities, state extra-budgetary fund authorities, customs authorities, their officials, and engaged specialists and experts may not disclose tax secrecy except as provided by federal law. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 13-FZ of January 2, 2000, No. 86-FZ of June 30, 2003, and No. 404-FZ of December 28, 2010.]

Disclosure includes, in particular, use or transfer to another person of information constituting a trade secret or know-how of a taxpayer or insurance-contribution payer that becomes known to an official, engaged specialist, or expert in performing duties. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 13-FZ of January 2, 2000, No. 86-FZ of June 30, 2003, No. 404-FZ of December 28, 2010, No. 200-FZ of July 11, 2011, and No. 243-FZ of July 3, 2016.]

2.1. Supplying the responsible member of a consolidated group with tax-secret information concerning group members is not disclosure. Nor is supplying financial authorities of constituent entities where group members operate with information, obtained under Article 25.5(3)(9), on forecast organizational profit-tax receipts from the group for the current financial year, following financial year, and planning period, and factors affecting those receipts. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.] [As amended by Federal Law No. 302-FZ of August 3, 2018.]

2.2. At its request, supplying the operator of the One Window information system for foreign-trade activity, for performance of its functions under Federal Law No. 164-FZ of December 8, 2003, On the Fundamentals of State Regulation of Foreign-Trade Activity, with value-added-tax return information on supplies of goods, work, or services taxed at 0 percent to organizations and individual entrepreneurs participating in foreign economic activity is not disclosure. [Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

2.3. Supplying another person with tax-secret information concerning a taxpayer or insurance-contribution payer, with that person's consent, is not disclosure.

At that person's option, consent may cover all or part of the information obtained by the tax authority and must be sent electronically. The competent federal executive authority approves its format and submission procedure and the procedure for the tax authority to supply the information electronically to another person.

[Paragraph added by Federal Law No. 120-FZ of May 1, 2022.]

3. Tax-secret information received by tax authorities, internal-affairs authorities, investigative authorities, state extra-budgetary fund authorities, or customs authorities is subject to a special storage and access regime. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 13-FZ of January 2, 2000, No. 86-FZ of June 30, 2003, and No. 404-FZ of December 28, 2010.]

Access is limited to officials designated by the competent federal executive authorities for tax supervision, internal affairs, and customs matters and by the federal state authority exercising criminal-procedure powers. [As amended by Federal Laws No. 58-FZ of June 29, 2004, No. 103-FZ of June 26, 2008, and No. 404-FZ of December 28, 2010.]

4. Loss of documents containing tax-secret information or disclosure of that information carries liability under federal law.

5. This Article's rules defining taxpayer or insurance-contribution-payer information constituting tax secrecy, prohibiting its disclosure, requiring its special storage and access regime, and imposing liability for loss or disclosure also apply to that information obtained by organizations subordinate to the competent federal tax authority that enter and process taxpayer or payer data, and to their employees. [Paragraph added by Federal Law No. 227-FZ of July 18, 2011.] [As amended by Federal Law No. 243-FZ of July 3, 2016.]

6. The prohibition on disclosure, special storage and access requirements, and liability for loss or disclosure under this Article also apply to taxpayer or insurance-contribution-payer information received by state bodies, local self-government bodies, or organizations under Russian anti-corruption legislation. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

Access within those bodies or organizations is limited to officials designated by their heads.

[Paragraph added by Federal Law No. 329-FZ of November 21, 2011.] [As amended by Federal Law No. 231-FZ of December 3, 2012.]

7. The same prohibition, requirements, and liability apply to information on the amount and sources of income of employees, their spouses, and minor children of organizations with state participation received by state bodies under regulatory legal acts of the President or Government of the Russian Federation.

Access within those state bodies is limited to officials designated by their heads.

[Paragraph added by Federal Law No. 134-FZ of June 28, 2013.]

8. Information in a special declaration submitted under the Federal Law On Voluntary Declaration by Individuals of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation, and in its accompanying documents or information, constitutes tax secrecy subject to these special rules:

  1. it constitutes tax secrecy without the exceptions in paragraph 1(1)-(3) and (5)-(8);

  2. disclosure of the information or loss of submitted declarations, accompanying documents, or information constitutes grounds for criminal liability for unlawful disclosure of tax-secret information under the Criminal Code of the Russian Federation;

  3. a tax-authority official who learns that information may not be held liable for refusing to testify concerning circumstances learned from the information referred to in the first textual paragraph of this paragraph;

  4. the information may be requested from the tax authority only by the declarant recognized as such under the Federal Law referred to in the first textual paragraph of this paragraph;

  5. where it is necessary to confirm submission of the special declaration and accompanying documents or information and the accuracy of the information they contain, an official of a public authority or bank to which a copy bearing the tax authority's acceptance mark was supplied as the basis for the guarantees provided by the Federal Law referred to in the first textual paragraph of this paragraph may send the copy to the competent federal tax authority for comparison with the centrally stored original. Within five days after receipt, the federal authority must notify the sender whether the copy corresponds to the original.

[Paragraph added by Federal Law No. 150-FZ of June 8, 2015.]

9. The prohibition, requirements, and liability under this Article also apply to information received by financial authorities of constituent entities where members of a consolidated group of taxpayers operate as part of information on forecast corporate profit tax receipts from group members for the current financial year, following financial year, and planning period, and factors affecting those receipts.

Access within those financial authorities is limited to officials designated by their heads.

[Paragraph added by Federal Law No. 302-FZ of August 3, 2018.]

10. The prohibition, requirements, and liability under this Article also apply to information on individuals' income received electronically through the unified interagency electronic-interaction system by constituent-entity bodies responsible for social protection and by the Pension and Social Insurance Fund of the Russian Federation. The information must be requested in the manner prescribed by the Government for providing social-protection or support measures established by legislation on state social assistance, acts of the President or Government, and constituent-entity laws and other regulatory legal acts. [As amended by Federal Law No. 239-FZ of July 14, 2022.]

Access within those bodies and the Fund is limited to officials designated by their respective heads. [As amended by Federal Law No. 239-FZ of July 14, 2022.]

[Paragraph added by Federal Law No. 68-FZ of March 26, 2020.] [As amended by Federal Law No. 120-FZ of May 1, 2022.]

11. The prohibition, requirements, and liability under this Article also apply to information on taxpayers and insurance-contribution payers supplied by tax authorities to federal and constituent-entity public authorities and local self-government bodies for evaluating tax expenditures under Article 174.3 of the Budget Code of the Russian Federation.

Access within those authorities and bodies is limited to officials designated by their heads.

[Paragraph added by Federal Law No. 374-FZ of November 23, 2020.]

12. The prohibition, requirements, and liability under this Article also apply to the following information supplied by a tax authority to tax agents under information-exchange rules for simplified provision of the investment tax deduction under Article 219.1(1)(3) and/or the long-term individual-savings tax deduction under Article 219.2(1)(4): [As amended by Federal Law No. 58-FZ of March 23, 2024.]

Access within tax-agent organizations is limited to employees designated by their heads or deputy heads.

[Paragraph added by Federal Law No. 100-FZ of April 20, 2021.]

13. The prohibition, requirements, and liability under this Article also apply to information supplied by tax authorities to banks concerning deregistration of individuals upon death for purposes established by the Federal Law On Banks and Banking Activity.

Access within banks is limited to officials designated by their heads.

[Paragraph added by Federal Law No. 552-FZ of December 19, 2022.]

14. The prohibition, requirements, and liability under this Article also apply to the information specified in the sixth paragraph of Article 213(1)(2), the fifth paragraph of Article 213(1)(4), and the eighth paragraph of Article 213.1(2), when supplied by a tax authority to insurance organizations and non-state pension funds. The information is exchanged under rules for confirming either that the taxpayer did not receive the social tax deduction under Article 219(1)(4) or the amount of that deduction received.

Access within those insurance organizations and funds is limited to employees designated by their heads or deputy heads.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

15. The prohibition, requirements, and liability under this Article also apply to tax-secret information transferred by tax authorities under Federal Law No. 565-FZ of December 12, 2023, On Employment in the Russian Federation, to constituent-entity interagency commissions combating illegal employment, the federal executive authority exercising federal state control and supervision over labor, employment, and alternative civilian service, and its territorial bodies.

Access within those commissions and authorities is limited to officials designated by their respective heads.

[Paragraph added by Federal Law No. 335-FZ of September 30, 2024.]

Article 103. Prohibition on Causing Unlawful Harm during Tax Control

1. Tax control may not cause unlawful harm to audited persons, their representatives, or property in their possession, use, or disposition. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 137-FZ of July 27, 2006.]

2. Losses caused by unlawful acts of tax authorities or their officials during tax control must be compensated in full, including lost profit or income.

3. Tax authorities and their officials are liable under federal law for losses caused to audited persons or their representatives by unlawful acts. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 137-FZ of July 27, 2006.]

4. Losses caused by lawful acts of tax-authority officials are not compensable except as provided by federal law. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 137-FZ of July 27, 2006.]

Article 103.1.

[Article added by Federal Law No. 137-FZ of November 4, 2005; repealed by Federal Law No. 137-FZ of July 27, 2006.]

Article 104. Application for Collection of a Tax Sanction

[Heading as revised by Federal Law No. 324-FZ of November 29, 2010.]

1. After adopting a decision imposing liability for a tax offense, where extrajudicial collection of the tax sanction is not permitted, the tax authority must apply to a court to collect from the person concerned the sanction established by this Code. [As amended by Federal Laws No. 137-FZ of July 27, 2006, No. 324-FZ of November 29, 2010, and No. 287-FZ of July 31, 2025.]

Before applying, the authority must invite voluntary payment of the sanction. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 137-FZ of July 27, 2006.]

If the person refuses, the authority must apply to collect the sanction established by this Code for that offense. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006, No. 324-FZ of November 29, 2010, and No. 263-FZ of July 14, 2022.]

2. An application against an organization or individual entrepreneur is filed in an arbitrazh court; an application against an individual who is not an individual entrepreneur is filed in a court of general jurisdiction. [As amended by Federal Law No. 324-FZ of November 29, 2010.]

The tax-authority decision and other case materials obtained during the tax audit must be attached. [As amended by Federal Law No. 324-FZ of November 29, 2010.]

3. Where necessary, the tax authority may, when filing the application, request interim relief under Russian administrative-judicial-procedure and arbitrazh-procedure legislation. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 324-FZ of November 29, 2010, and No. 23-FZ of March 8, 2015.]

4. This Article also applies to liability for a tax-law violation connected with movement of goods across the Customs Union customs border. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999.] [As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 306-FZ of November 27, 2010.]

Article 105. Consideration of Cases and Enforcement of Decisions Collecting Tax Sanctions

1. Cases brought by tax authorities against organizations and individual entrepreneurs are considered by arbitrazh courts and the Supreme Court of the Russian Federation under Russian arbitrazh-procedure legislation. [As amended by Federal Law No. 198-FZ of June 28, 2014.]

2. Cases against individuals who are not individual entrepreneurs are considered by courts of general jurisdiction and the Supreme Court under administrative-judicial-procedure legislation. [As amended by Federal Laws No. 198-FZ of June 28, 2014, and No. 23-FZ of March 8, 2015.]

3. Final court decisions collecting tax sanctions are enforced under Russian enforcement-proceedings legislation. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

Final court decisions against organizations for which personal accounts have been opened are enforced under Russian budget legislation. [Paragraph added by Federal Law No. 137-FZ of July 27, 2006.]

Section V.1. Related Parties and Multinational Enterprise Groups; General Provisions on Pricing and Taxation; Tax Control of Related-Party Transactions; Advance Pricing Agreements; Documentation for Multinational Enterprise Groups

[Heading as revised by Federal Law No. 340-FZ of November 27, 2017.]

[Section added by Federal Law No. 227-FZ of July 18, 2011.]

Chapter 14.1. Related Parties; Determination of an Organization's Interest in Another Organization or an Individual's Interest in an Organization

Article 105.1. Related Parties

1. If the characteristics of relations between persons may affect the terms and/or results of their transactions and/or the economic results of their activities or those of persons they represent, they are related parties for tax purposes.

This determination takes into account influence arising from one person's interest in the capital of others, an agreement between them, or another ability to determine decisions made by others, whether exercised directly and independently or jointly with related parties recognized under this Article.

2. Subject to paragraph 1, the following are related parties for purposes of this Code:

  1. organizations where one directly and/or indirectly holds more than 25 percent of the other;

  2. an individual and an organization where the individual directly and/or indirectly holds more than 25 percent of the organization;

  3. organizations where the same person directly and/or indirectly holds more than 25 percent of each;

  4. an organization and a person, including an individual together with the related parties in subparagraph 11, authorized to appoint or elect the organization's sole executive body or at least 50 percent of its collegial executive body or board of directors or supervisory board;

  5. organizations whose sole executive bodies or at least 50 percent of whose collegial executive bodies or boards of directors or supervisory boards are appointed or elected by the same person, including an individual together with the related parties in subparagraph 11;

  6. organizations in which the same individuals, together with related parties under subparagraph 11, constitute more than 50 percent of the collegial executive body or board of directors or supervisory board;

  7. an organization and the person exercising the powers of its sole executive body;

  8. organizations whose sole executive-body powers are exercised by the same person;

  9. organizations and/or individuals where each preceding person directly holds more than 50 percent of each succeeding organization;

  10. individuals where one is subordinate to the other by official position;

  11. an individual; that individual's spouse, parents including adoptive parents, children including adopted children, full and half siblings, guardian or custodian, and ward;

  12. organizations where an individual directly and/or indirectly holding more than 25 percent of one and/or having power to appoint or elect its sole executive body or at least 50 percent of its collegial executive body or board of directors or supervisory board, and an individual having such an interest and/or powers in the other, are related under subparagraph 11. For this purpose, the power to appoint or elect an organization's sole executive body or at least 50 percent of its collegial executive body or board of directors or supervisory board is determined for an individual together with that individual's related parties under subparagraph 11; [Subparagraph added by Federal Law No. 539-FZ of November 27, 2023.]

  13. a person and an organization respectively recognized under Article 25.13 as a controlling person and controlled foreign company; [Subparagraph added by Federal Law No. 539-FZ of November 27, 2023.]

  14. organizations recognized under Article 25.13 as controlled foreign companies having the same controlling person. [Subparagraph added by Federal Law No. 539-FZ of November 27, 2023.]

3. For this Article, an individual's interest in an organization is the aggregate interest of that individual and the related parties specified in paragraph 2(11). [As amended by Federal Law No. 376-FZ of November 24, 2014.]

4. Influence on transaction terms or results and/or economic results arising from one or more other persons' dominant market position or similar circumstances attributable to the transaction does not by itself make the parties related for tax purposes.

5. Direct and/or indirect participation by the Russian Federation, constituent entities, municipalities, or the Sirius federal territory in Russian organizations does not by itself make those organizations related. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

They may be recognized as related on other grounds under this Article.

6. Where paragraph 1 circumstances exist, organizations and/or individuals that are parties to a transaction may voluntarily recognize themselves as related for tax purposes on grounds not listed in paragraph 2.

7. A court may recognize persons as related on other grounds if their relations have the paragraph 1 characteristics.

Article 105.2. Determination of a Person's Interest in an Organization

1. For purposes of this Code, a person's interest in an organization is the sum, expressed as percentages, of that person's direct and indirect interests.

2. A direct interest is the voting shares or interest in the charter or pooled capital or fund directly owned by the person. If those interests cannot be determined, it is the interest of that person as a participant determined in proportion to the organization's total number of participants.

If shares or capital interests form part of the assets of an investment fund or non-state pension fund established under Russian law, the direct interest is determined in proportion to the persons' interests or contributed-property shares in that fund; if that cannot be determined, it is determined in proportion to the number of persons.

3. A person's indirect interest in another organization is determined as follows:

  1. identify every chain through which the person participates in the organization by each preceding organization or other person's direct participation in the next organization;

  2. determine every such direct interest in each chain;

  3. determine the indirect interest for each chain by multiplying the first two direct interests and, for each further link, multiplying the resulting product by the next direct interest through the last organization;

  4. where there are several chains, add all indirect interests determined under subparagraph 3.

4. An interest effected through securities acquired under a repurchase agreement concluded under the Federal Law On the Securities Market, or a transaction treated as a repo under foreign law, is disregarded. For determining direct and/or indirect interests, the securities are attributed to the seller under the first leg of the repo, except where that seller obtained them under another repo or a securities-loan transaction.

If the second leg is not performed or is only partly performed, the interest is determined without applying this paragraph.

5. An interest effected through securities received under a securities-loan agreement governed by Russian or foreign law is disregarded. For determining direct and/or indirect interests, the securities are attributed to the lender, except where the lender obtained them under another securities loan or repo.

If the securities-return obligation is not performed or is only partly performed, the interest is determined without applying this paragraph.

6. An interest held through a foreign structure without legal personality is also included if the person is its controlling person. It is determined analogously to an indirect interest held through another organization under paragraph 3, subject to the following rule.

If the structure has more than one controlling person, each controlling person's interest in the organization is determined in proportion to that person's contribution to property transferred to the structure. If contribution amounts cannot be determined, their interests are equal and determined by the number of controlling persons.

This paragraph also applies to an interest held through a foreign legal entity whose governing law provides no participation interest because it has no charter capital or fund.

7. Additional circumstances relevant to determining an interest are taken into account judicially.

[Article as revised by Federal Law No. 32-FZ of February 15, 2016.]

Chapter 14.2. General Provisions on Pricing and Taxation; Information Used to Compare Related-Party Transactions with Transactions between Unrelated Parties

Article 105.3. General Tax Rules for Related-Party Transactions

1. If commercial or financial conditions in related-party transactions differ from those that would exist in comparable transactions under this Section between unrelated parties, income, profit, or revenue that a party could have earned but did not because of that difference is attributed to that party for tax purposes.

Such attribution applies only if it does not reduce tax payable to the Russian budget system or increase a loss determined under Chapter 25. This limitation does not apply to a corresponding adjustment under this Section, a case covered by an advance pricing agreement under Article 105.20(2) or the first paragraph of Article 105.20(3), or the outcome of a mutual agreement procedure under a Russian tax treaty. [As amended by Federal Laws No. 150-FZ of June 8, 2015, No. 436-FZ of December 28, 2017, and No. 325-FZ of September 29, 2019.]

For purposes of this Code, prices in transactions between unrelated parties and income, profit, or revenue earned by those parties are treated as market prices and market income.

2. The competent federal tax authority determines the income, profit, or revenue that related parties could have earned absent the difference between the commercial and/or financial conditions of their transaction and those of the same transaction between unrelated parties, using the Chapter 14.3 methods.

3. When a tax base is determined by reference to the price applied by the parties for tax purposes, that price is treated as a market price unless the competent federal tax authority proves otherwise or the taxpayer makes a paragraph 6 self-adjustment of tax or loss. [As amended by Federal Law No. 150-FZ of June 8, 2015.]

The taxpayer may use a different price for tax purposes if the price actually applied is not a market price.

4. In tax control under Chapter 14.5, the competent federal tax authority verifies the completeness of calculation and payment of:

  1. corporate profit tax, excluding tax calculated on profits of controlled foreign companies; [As amended by Federal Law No. 436-FZ of December 28, 2017.]

  2. personal income tax payable under Article 227;

  3. mineral extraction tax, if a party pays that tax and the transaction concerns an extracted mineral constituting its taxable object where the tax rate is expressed as a percentage;

  4. value-added tax, if a party is an organization or individual entrepreneur that is not a VAT taxpayer or is relieved from performing VAT-taxpayer obligations;

  5. additional income tax on hydrocarbon extraction. [Subparagraph added by Federal Law No. 199-FZ of July 19, 2018.]

4.1. Tax control of related-party transactions also verifies whether a tax agent correctly and timely calculates, withholds, and remits tax on the income described in paragraph 6.1. [Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

5. If paragraph 4 tax is understated or a Chapter 25 loss is overstated, the competent federal tax authority adjusts the relevant tax bases. [As amended by Federal Law No. 150-FZ of June 8, 2015.]

6. If a taxpayer uses non-market prices for goods, work, or services in a related-party transaction and this understates one or more paragraph 4 taxes or advance payments or overstates a Chapter 25 loss, the taxpayer may self-adjust the tax base and relevant tax or loss after the end of the calendar year containing the affected tax period or periods. Information identifying the transaction must be included in explanations accompanying the amended tax return. [As amended by Federal Law No. 150-FZ of June 8, 2015.]

The adjustments may be made:

VAT and mineral extraction tax adjustments are reported in amended returns for each period in which prices deviated, filed together with the corporate profit tax or personal income tax return.

If a taxpayer uses non-market prices or interest rates under an agreement described in Article 261(11), resulting in understated corporate profit tax or an overstated Chapter 25 loss, it may self-adjust after the calendar year in which transaction income was recognized under the fifth through sixteenth textual paragraphs of Article 271(6). [Paragraph added by Federal Law No. 199-FZ of July 19, 2018.]

Tax arrears identified through a self-adjustment must be discharged no later than the payment date for corporate profit tax or personal income tax for the relevant period. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

6.1. If the price actually applied in a related-party transaction with a person that is not a Russian tax resident differs from the market price, and this results in a paragraph 5 or 6 adjustment of a paragraph 4 tax base, the nonresident's income equal to the adjustment is treated as a dividend from Russian sources and taxed under Chapter 23 or 25, subject to this paragraph. The tax must be remitted no later than the corporate profit tax payment date for the period in which the nonresident earned the income. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

The income is treated as received on the last day of the calendar year in which the related-party transaction occurred.

Unless this Article provides otherwise, this paragraph does not apply if, no later than the Code deadline for the relevant tax for that period, the nonresident returns the income resulting from a paragraph 6 adjustment to the adjusting taxpayer by transferring the corresponding amount to its account with a bank in the Russian Federation.

[Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

6.2. Paragraph 6.1 does not apply where the nonresident returns that income after the relevant tax-payment deadline if both conditions are met:

  1. before the competent federal tax authority decides to audit completeness of calculation and payment of taxes in connection with related-party transactions, the income is returned in the amount of the adjustment by transfer to the taxpayer's account with a bank in the Russian Federation;

  2. in determining its corporate profit tax or personal income tax base, the taxpayer includes interest income for the nonresident's use of the funds, calculated for every day from receipt through the day immediately preceding return, inclusive, at one three-hundredth of the Central Bank key rate set on the date of receipt. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

7. For taxes or advance payments for tax or reporting periods ending during the calendar year, the taxpayer may use the prices actually applied in related-party transactions.

8. Prices applied pursuant to instructions of the antimonopoly authority are treated as market prices for tax purposes, subject to Article 105.4 rules for regulated-price transactions.

9. A price resulting from exchange trading conducted under Russian or foreign law is treated as a market price for tax purposes.

10. Where Russian law requires valuation for a transaction, the appraiser's value under Russian valuation legislation provides the basis for determining the market price for tax purposes.

11. A price determined under an advance pricing agreement concluded under Chapter 14.6 is treated as a market price for tax purposes.

11.1. A price used when a taxpayer bank assigns rights or claims in implementing measures under the Bank of Russia's plan for participation in preventing the bank's bankruptcy, or under the procedure in Article 5(1) of Federal Law No. 263-FZ of July 29, 2018, On Amendments to Certain Legislative Acts of the Russian Federation, is treated as a market price for tax purposes. [Paragraph added by Federal Law No. 125-FZ of June 6, 2019.]

12. If a Part Two chapter governing a particular tax establishes different rules for determining, for tax purposes, the price of goods, work, or services, the Part Two rules apply.

13. This Section applies to transactions requiring at least one party to recognize income, expenses, and/or the value of extracted minerals, including transactions with a foreign structure without legal personality, thereby increasing and/or decreasing the tax base for a paragraph 4 tax. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

Article 105.4. Treatment of Regulated Prices as Market Prices for Tax Purposes

1. Prices in transactions subject to price regulation by a fixed price; a pricing formula agreed with an authorized executive authority; maximum and/or minimum price limits; price markups or discounts; or other profitability or profit limits are treated as market prices subject to this Article.

This Article applies where regulation arises under Russian legislation, acts of the Government, constituent-entity legislation, municipal legal acts, regulatory legal acts of the Sirius federal territory or authorized bodies, foreign legislation, or Russian international treaties. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

2. A minimum price limit is disregarded if the lower bound of the Chapter 14.3 market-price range determined without it exceeds that limit. Otherwise, the market-price range has that limit as its lower bound and the Chapter 14.3 amount as its upper bound.

A maximum price limit is disregarded if it exceeds the upper bound of the Chapter 14.3 range determined without it. Otherwise, it becomes the range's upper bound and the Chapter 14.3 amount remains its lower bound.

3. Where both minimum and maximum limits apply, both are disregarded if the Chapter 14.3 range's lower bound exceeds the minimum limit and the maximum limit exceeds its upper bound. Otherwise, the lower and/or upper bound is adjusted under paragraph 2.

4. Where minimum and/or maximum markups or discounts or other profitability or profit limits apply, Chapter 14.3 market-price or profitability ranges are adjusted analogously under paragraphs 2 and 3.

Article 105.5. Comparability of Commercial and/or Financial Conditions and Functional Analysis

1. To determine income, profit, or revenue in related-party transactions using Article 105.7 methods, the competent federal tax authority compares a transaction or aggregate of transactions, the tested transaction, with one or more transactions between unrelated parties, the comparable transactions.

2. Comparable transactions are comparable with the tested transaction if conducted under the same commercial and/or financial conditions.

3. Transactions with different conditions may nevertheless be comparable if the differences do not materially affect their results or can be accounted for by appropriate tax adjustments to the conditions and/or results of the comparable or tested transaction.

4. Comparability and adjustments are determined by analyzing characteristics that may materially affect conditions between unrelated parties:

  1. the goods, work, or services involved;

  2. the parties' functions under business practice, including assets used, risks assumed, allocation of responsibilities, and other terms, collectively the functional analysis;

  3. contractual terms affecting prices;

  4. the parties' economic conditions, including relevant markets affecting prices;

  5. market or commercial strategies affecting prices.

5. Comparability also takes into account:

  1. quantity of goods or volume of work or services;

  2. performance periods;

  3. payment terms;

  4. the foreign-currency exchange rate against the ruble or another currency and changes in it;

  5. other allocations of rights and duties, based on the functional analysis.

6. Functions are assessed in light of the parties' tangible and intangible assets. In this Chapter, assets are resources, including property and money and property rights including intellectual rights, possessed, used, or disposed of to earn income. Principal functions include:

  1. product design and technological development;

  2. production;

  3. assembly of goods or components;

  4. equipment assembly and/or installation;

  5. research and development;

  6. procurement of inventory;

  7. wholesale or retail trade;

  8. repair and warranty service;

  9. entry into new markets, marketing, and advertising;

  10. storage;

  11. transportation;

  12. insurance;

  13. consulting and information services;

  14. accounting;

  15. legal services;

  16. provision of workers or personnel; [As amended by Federal Law No. 116-FZ of May 5, 2014.]

  17. agency and intermediation;

  18. financing and financial operations;

  19. quality control;

  20. strategic management, including pricing policy, production and sales strategy, sales volume, range and consumer properties of goods, work, or services, and operational management;

  21. employee training and professional development;

  22. organizing sales and/or production through other persons having the necessary capacity;

  23. developing, enhancing, maintaining, protecting, and exploiting intangible assets and controlling those functions. [Subparagraph added by Federal Law No. 325-FZ of September 29, 2019.]

7. Comparability also takes into account risks assumed by each party that affect transaction terms:

  1. production risks, including underutilized capacity;

  2. changes in market prices of inputs or output and other market conditions;

  3. inventory impairment and loss of quality or consumer properties;

  4. loss of property or property rights;

  5. exchange-rate, interest-rate, and credit risks;

  6. unsuccessful research and development;

  7. investment losses caused by errors, including selection of investment targets;

  8. environmental damage;

  9. entrepreneurial or commercial risks connected with strategic management, including pricing and sales strategy;

  10. lack of demand, including inventory and warehousing risk;

  11. loss of business reputation caused by deterioration in quality or consumer properties for reasons beyond the parties' control; [Subparagraph added by Federal Law No. 325-FZ of September 29, 2019.]

  12. development, enhancement, maintenance, protection, and exploitation of intangible assets. [Subparagraph added by Federal Law No. 325-FZ of September 29, 2019.]

8. Relevant market characteristics must be considered. Market differences must not materially affect transaction conditions or must be capable of appropriate adjustment.

A market for goods, work, or services is the sphere in which they circulate, determined by whether a buyer or seller can acquire or sell them without significant additional cost in the nearest area within or outside the Russian Federation.

9. Market comparability takes into account:

  1. geographic location and size;

  2. competition and the relative competitiveness of sellers and buyers;

  3. availability of homogeneous goods, work, or services;

  4. supply, demand, and consumer purchasing power;

  5. state intervention;

  6. development of production and transport infrastructure;

  7. other characteristics affecting price.

10. Comparability takes into account the parties' commercial strategies, including product renewal and enhancement and entry into new markets.

11. When comparing a loan, credit, surety, or bank-guarantee agreement, relevant factors also include the credit history and solvency, respectively, of the recipient of the loan, the recipient of the credit, or the person whose obligations are secured by the surety or bank guarantee; the nature and market value of security; term; currency; fixed or floating interest-rate method; and other conditions affecting interest or remuneration.

11.1. Relevant characteristics of intangible assets possessed, used, disposed of, or controlled by the parties may include type, uniqueness, existence and term of legal protection, territory of use rights, useful life, life-cycle stage including development, enhancement, and use, parties' rights and value-enhancing functions, and income potential. [Paragraph added by Federal Law No. 325-FZ of September 29, 2019.]

12. Based on the paragraph 4 analysis, the competent federal tax authority makes adjustments needed for comparability according to these principles:

  1. a party's income, profit, or revenue in an uncontrolled transaction reflects its assets and economic or commercial risks under prevailing market conditions and the functions it performs under the contract and business practice;

  2. all else equal, additional functions, use of assets materially affecting income, profit, or revenue, and assumption of additional commercial or economic risks under a market strategy are accompanied by higher expected income, profit, or revenue.

Article 105.6. Information Used to Compare the Conditions of Transactions between Related Parties with the Conditions of Transactions between Persons That Are Not Related Parties

1. When conducting tax control in connection with transactions to which related parties are parties, including when comparing the commercial and/or financial conditions of the tested transaction with the commercial and/or financial conditions of comparable transactions, the federal executive authority responsible for control and supervision in the field of taxes and levies uses the following information:

  1. information on prices and quotations on Russian and foreign exchanges;

  2. customs statistics on the foreign trade of the Russian Federation, published or provided upon request by the federal executive authority responsible for control and supervision in the field of customs;

  3. information on prices, including price ranges, and exchange quotations contained in official information sources of authorized state authorities, local self-government bodies, and public authorities of the Sirius federal territory in accordance with the legislation of the Russian Federation, the legislation of constituent entities of the Russian Federation, municipal legal acts, and regulatory legal acts of the Sirius federal territory, particularly in the fields of price regulation and statistics; in official information sources of foreign states or international organizations; or in other published and/or publicly available publications and information systems; [As amended by Federal Law No. 199-FZ of June 11, 2021.]

  4. data of information and pricing agencies;

  5. information on transactions entered into by the taxpayer.

2. If the information specified in paragraph 1 of this Article is unavailable or insufficient, the federal executive authority responsible for control and supervision in the field of taxes and levies uses the following information:

  1. information on prices, including price ranges, and quotations contained in published and/or publicly available publications and information systems;

  2. information obtained from the accounting, financial, and statistical statements of organizations, including such information published in publicly available Russian or foreign publications and/or contained in publicly available information systems and on the official websites of Russian and/or foreign organizations. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

Information obtained from the accounting or financial statements of foreign organizations may be used to determine the profitability range for Russian organizations, and for foreign organizations whose activities in the Russian Federation give rise to a permanent establishment, only if that profitability range cannot be calculated from the accounting or financial statements of Russian organizations that entered into comparable transactions; [As amended by Federal Law No. 97-FZ of June 29, 2012.]

  1. information on the market value of valuation objects determined in accordance with Russian or foreign legislation on valuation activity;

  2. other information used in accordance with Chapter 14.3 of this Code.

3. For the purpose of comparing, for tax purposes, the conditions of transactions between related parties with the conditions of transactions between persons that are not related parties, information constituting tax secrecy and other information to which access is restricted under Russian law may not be used.

The restriction established by this paragraph does not apply to information concerning a taxpayer in respect of which the federal executive authority responsible for control and supervision in the field of taxes and levies is conducting an audit of the completeness of calculation and payment of taxes in connection with transactions between related parties.

4. When comparing, for tax purposes, the conditions of transactions between related parties with the conditions of transactions between persons that are not related parties, only publicly available information sources and information concerning the taxpayer may be used.

5. When comparing, for tax purposes, the conditions of transactions between related parties with the conditions of transactions between persons that are not related parties, and when preparing and submitting documentation in accordance with Article 105.15 of this Code, a taxpayer may, in addition to information on its own activities, use any publicly available information sources provided for by this Article. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

6. Information on comparable transactions entered into by a taxpayer and/or its related party with persons that are not recognized as related parties may be used to determine the market-price range. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

Chapter 14.3. Methods Used to Determine, for Tax Purposes, Income, Profit, or Revenue in Transactions to Which Related Parties Are Parties

Article 105.7. General Provisions on Methods Used to Determine, for Tax Purposes, Income, Profit, or Revenue in Transactions to Which Related Parties Are Parties

1. When conducting tax control in connection with transactions between related parties, including when comparing the commercial and/or financial conditions and results of a tested transaction with the commercial and/or financial conditions and results of comparable transactions, and when considering an application to conclude an advance pricing agreement for tax purposes, the federal executive authority responsible for control and supervision in the field of taxes and levies uses the following methods in accordance with the procedure established by this Chapter: [As amended by Federal Law No. 6-FZ of February 17, 2021.]

  1. the comparable uncontrolled price method;

  2. the resale price method;

  3. the cost-plus method;

  4. the comparable profitability method;

  5. the profit split method.

2. A combination of two or more methods provided for by paragraph 1 of this Article may be used.

2.1. When the federal executive authority responsible for control and supervision in the field of taxes and levies considers, with the participation of the competent executive authority of a foreign state, an application to conclude an advance pricing agreement for tax purposes in respect of a foreign-trade transaction to which at least one party is a tax resident of that foreign state and with which the Russian Federation has concluded a treaty or agreement for the avoidance of double taxation, the methods provided for by paragraph 1 of this Article may be applied taking account of special rules established by the legislation of that foreign state for analogues of those methods, provided that the results obtained by applying the methods provided for by paragraph 1 of this Article to the relevant transaction are comparable with the results obtained by applying those methods taking account of such special rules. The relevant results are recognized as comparable if there are no differences between them or if the differences do not materially affect the tax base and the amounts of the taxes specified in Article 105.3(4) of this Code. [Paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

3. The comparable uncontrolled price method has priority for determining, for tax purposes, whether prices applied in transactions correspond to market prices, unless Article 105.10(2) of this Code provides otherwise. Another method specified in subparagraphs 2-5 of paragraph 1 of this Article may be used if the comparable uncontrolled price method cannot be applied or if its application does not permit a reasoned conclusion as to whether the prices applied in transactions correspond to market prices for tax purposes.

The comparable uncontrolled price method is used, in accordance with the procedure established by Article 105.9 of this Code, to determine whether the price applied in a controlled transaction corresponds to the market price if there is at least one comparable transaction in the relevant market involving identical goods, work, or services, or, in their absence, homogeneous goods, work, or services, and sufficient information on that transaction is available.

For purposes of applying the comparable uncontrolled price method to determine whether the price applied by a taxpayer in a controlled transaction corresponds to the market price, a transaction entered into by that taxpayer with persons that are not related to it may be used as the comparable transaction, provided that the transaction is comparable with the tested transaction.

4. If publicly available information on prices in comparable transactions involving identical or homogeneous goods, work, or services is unavailable, one of the methods specified in subparagraphs 2-5 of paragraph 1 of this Article is used to determine the completeness of calculation and payment of taxes in connection with transactions between related parties.

Unless this Chapter provides otherwise, the method that, taking account of the actual circumstances and conditions of the controlled transaction, permits the most reasoned conclusion as to whether the price applied in the transaction corresponds to market prices is used.

5. The methods specified in subparagraphs 2-5 of paragraph 1 of this Article may also be used to determine, for tax purposes, income, profit, or revenue for a group of homogeneous transactions to which related parties are parties.

For purposes of Chapter 14.2 of this Code, this Chapter, and Chapters 14.4-14.6 of this Code, homogeneous transactions are transactions involving identical or homogeneous goods, work, or services that are entered into under comparable commercial and/or financial conditions.

6. When selecting the method used to determine, for tax purposes, income, profit, or revenue in transactions to which related parties are parties, account must be taken of the completeness and reliability of the source data and the reasonableness of adjustments made to ensure the comparability of the comparable transactions with the tested transaction.

7. For purposes of applying the methods provided for by paragraph 1 of this Article, in addition to information on specific transactions, publicly available information on prevailing market-price levels and/or exchange quotations may be used, as may data from information and pricing agencies on prices, including price ranges, for identical or homogeneous goods, work, or services in the relevant markets for those goods, work, or services. The information sources on market prices specified in this paragraph may be used for purposes of applying the methods provided for by paragraph 1 of this Article only if the transactions on which those sources contain data are comparable with the tested transaction.

8. For purposes of applying the methods specified in subparagraphs 2 and 3 of paragraph 1 of this Article, the accounting or financial statement data on the basis of which the profitability range is calculated must be rendered comparable so that differences in the procedure for recording expenses have no material effect on profitability indicators and on the profitability range calculated under those methods. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

If accounting or financial statement data cannot be made comparable for purposes of calculating the profitability range and determining, for tax purposes, income, profit, or revenue in transactions to which related parties are parties, the methods specified in subparagraphs 4 and 5 of paragraph 1 of this Article are used. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

9. If the methods specified in paragraph 1 of this Article do not permit a determination of whether the price for goods, work, or services applied in a one-off transaction corresponds to the market price, whether the price applied in that transaction corresponds to the market price may be determined on the basis of the market value of the subject matter of the transaction established through an independent valuation in accordance with Russian or foreign legislation on valuation activity.

For purposes of this Article, a one-off transaction means a transaction whose economic substance differs from the organization's principal activity and that is entered into on a one-off basis.

10. The methods specified in subparagraphs 4 and 5 of paragraph 1 of this Article may be applied without directly calculating market-price values. When applying those methods, the federal executive authority responsible for control and supervision in the field of taxes and levies compares the financial indicators or results of the tested transaction, or group of homogeneous tested transactions, with the profitability range, or with financial indicators calculated on the basis of the profitability range, for comparable transactions, and on that basis calculates the amount of income, profit, or revenue that would have been received if the parties to the transaction had been persons not recognized as related parties.

11. A court may take account of other circumstances relevant to determining whether the price applied in a transaction corresponds to the market price, without the limitations provided for by Chapter 14.2 of this Code and this Chapter.

12. When entering into transactions, taxpayers are not required to use the methods specified in paragraph 1 of this Article to substantiate their pricing policy for purposes not provided for by this Code.

Article 105.8. Financial Indicators and the Profitability Range

1. In determining income (profit, revenue) for tax purposes in transactions between interdependent persons, the following profitability indicators may be used in the manner provided for in Articles 105.10 through 105.13 of this Code:

  1. gross margin, defined as the ratio of gross profit to sales revenue calculated excluding excise taxes and value-added tax;

  2. gross cost margin, defined as the ratio of gross profit to the cost of goods (work or services) sold;

  3. operating margin, defined as the ratio of profit from sales to sales revenue calculated excluding excise taxes and value-added tax;

  4. cost margin, defined as the ratio of profit from sales to the sum of the cost of goods (work or services) sold and the selling and administrative expenses related to the sale of goods (work or services);

  5. selling and administrative expense margin, defined as the ratio of gross profit to the selling and administrative expenses related to the sale of goods (work or services);

  6. return on assets, defined as the ratio of profit from sales to the current market value of assets (non-current and current) directly or indirectly used in the tested transaction; in the absence of the necessary information on the current market value of assets, return on assets may be determined on the basis of financial statements data. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

2. The indicators referred to in paragraph 1 of this Article and other financial indicators for purposes of this Chapter are determined for Russian organizations on the basis of financial statements prepared in accordance with the legislation of the Russian Federation on accounting. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

For foreign organizations, those financial indicators are determined on the basis of financial statements prepared in accordance with the legislation of foreign states; for purposes of ensuring comparability with financial statements prepared in accordance with the legislation of the Russian Federation on accounting, an adjustment of such data is carried out. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

3. In determining the profitability range, profitability values are used that are determined on the basis of results of at least four comparable transactions, including transactions carried out by the taxpayer, provided that those transactions were carried out with persons that are not interdependent with the taxpayer, or on the basis of financial statements of at least four comparable organizations. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

The selection of those organizations is made with account taken of their industry characteristics and the corresponding types of activities carried out by them under comparable economic (commercial) conditions with respect to the tested transaction.

If the industry to which the party to the tested transaction belongs contains no organizations that are not interdependent with that person, the selection of organizations for the analysis is made with account taken of the comparability of the functions carried out by those organizations, the risks assumed by them, and the assets used by them.

In the absence of information on four or more comparable transactions, or in the absence of information on the financial statements of four or more comparable organizations, information on a smaller number of comparable transactions (or financial statements of a smaller number of organizations) may be used for purposes of determining the profitability range. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

4. For purposes of applying the methods specified in subparagraphs 2 through 4 of paragraph 1 of Article 105.7 of this Code, the minimum, median, and maximum values of the profitability range are determined and calculated in the following order: [As amended by Federal Law No. 539-FZ of November 27, 2023.]

  1. the set of profitability values used for determining the profitability range is arranged in ascending order to form the sample used for determining that range; each profitability value is assigned an ordinal number beginning with the minimum value; if the sample contains two or more identical profitability values, all such values are included in the sample; the profitability of the tested transaction is not taken into account in determining the profitability range;

  2. the minimum value of the profitability range is determined in the following order:

if the quotient obtained by dividing the number of profitability values in the sample formed in accordance with subparagraph 1 of this paragraph by four is an integer, the minimum value of the profitability range is treated as the arithmetic mean of the profitability value holding in that sample the ordinal number equal to that integer and the profitability value holding the next ascending ordinal number in that sample;

if the quotient obtained by dividing the number of profitability values in the sample formed in accordance with subparagraph 1 of this paragraph by four is not an integer, the minimum value of the profitability range is treated as the profitability value holding in that sample the ordinal number equal to the integer part of that non-integer quotient increased by one;

  1. the maximum value of the profitability range is determined in the following order:

if the product of 0.75 and the number of profitability values in the sample formed in accordance with subparagraph 1 of this paragraph is an integer, the maximum value of the profitability range is treated as the arithmetic mean of the profitability value holding in that sample the ordinal number equal to that integer and the profitability value holding the next ascending ordinal number in that sample;

if the product of 0.75 and the number of profitability values in the sample formed in accordance with subparagraph 1 of this paragraph is not an integer, the maximum value of the profitability range is treated as the profitability value holding in that sample the ordinal number equal to the integer part of that non-integer product increased by one;

  1. the median value of the profitability range is determined in the following order:

if the quotient obtained by dividing the number of profitability values in the sample formed in accordance with subparagraph 1 of this paragraph by two is an integer, the median value of the profitability range is treated as the arithmetic mean of the profitability value holding in that sample the ordinal number equal to that integer and the profitability value holding the next ascending ordinal number in that sample;

if the quotient obtained by dividing the number of profitability values in the sample formed in accordance with subparagraph 1 of this paragraph by two is not an integer, the median value of the profitability range is treated as the profitability value holding in that sample the ordinal number equal to the integer part of that non-integer quotient increased by one.

[Subparagraph added by Federal Law No. 539-FZ of November 27, 2023.]

5. The calculation of profitability based on the results of activities carried out under comparable economic (commercial) conditions, on the basis of the financial statement data of an organization, may be performed when all of the following conditions are simultaneously met: [As amended by Federal Law No. 97-FZ of June 29, 2012.]

  1. the organization carries out comparable activities and performs comparable functions related to those activities; the comparability of activities may be determined with account taken of the types of economic activities provided for by the All-Russian Classifier of Types of Economic Activities as well as international and other classifiers;

  2. the aggregate amount of the organization's net assets is not negative according to its financial statements as of December 31 of the last year of the multiple years for which profitability is calculated; [As amended by Federal Law No. 97-FZ of June 29, 2012.]

  3. the organization does not have losses from sales according to its financial statements in more than one year of the multiple years for which profitability is calculated; [As amended by Federal Law No. 97-FZ of June 29, 2012.]

  4. the organization does not participate directly and/or indirectly in another organization with a participation interest exceeding 25 percent (except where consolidated financial statements of the organizations used to calculate the profitability range are available), or does not have as a participant (shareholder) an organization with a direct participation interest exceeding 25 percent.

6. If, as a result of applying the conditions specified in paragraph 5 of this Article, fewer than four organizations remain, the participation-interest thresholds specified in subparagraph 4 of paragraph 5 of this Article may be raised from 25 to 50 percent.

7. In calculating the profitability range, the information available as of the date of the controlled transaction is used, but no later than December 31 of the calendar year in which the controlled transaction was carried out, or the financial statement data for the three calendar years immediately preceding the calendar year in which the tested transaction was carried out (or the calendar year in which prices were set in the tested transaction). [As amended by Federal Law No. 97-FZ of June 29, 2012.]

The information referred to above includes the taxpayer's information on transactions it carried out with persons that are not interdependent with it.

8. For purposes of ensuring comparability in determining the market profitability range on the basis of the financial statement data of comparable organizations, adjustments to profitability indicators may be carried out in order to account for differences in accounts receivable, accounts payable, and inventories according to the financial statements of the taxpayer and the organizations whose financial statement data are used to determine the profitability range. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

Article 105.9. Comparable Uncontrolled Price Method

1. The Comparable Uncontrolled Price Method is a method for determining whether the price of goods (work or services) in a tested transaction corresponds to the market price, based on comparing the price applied in the tested transaction with the market-price range determined in the manner provided for in paragraphs 2 through 5 of this Article. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

2. If information is available only on one comparable transaction the subject of which is identical goods (work or services) (or, in their absence, homogeneous goods (work or services)), the price of that transaction may be recognized simultaneously as the minimum, median, and maximum value of the market-price range only where the commercial and/or financial conditions of that transaction are fully comparable with the commercial and/or financial conditions of the tested transaction (or full comparability of those conditions has been achieved through appropriate adjustments), and also provided that the seller of goods (work or services) in the comparable transaction does not hold a dominant market position in the market of those identical goods (work or services) (or, in their absence, homogeneous goods (work or services)). A dominant market position is assessed with account taken of Federal Law No. 135-FZ of July 26, 2006, "On Protection of Competition," or the relevant legislation of foreign states. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

3. If information is available on several comparable transactions (including transactions carried out by the taxpayer, provided that those transactions were carried out with persons that are not interdependent with the taxpayer) the subject of which is identical goods (work or services) (or, in their absence, homogeneous goods (work or services)), the market-price range is determined in the following order:

  1. the set of prices applied in comparable transactions that are used to determine the market-price range is arranged in ascending order to form the sample used for determining that range; each price value is assigned an ordinal number beginning with the minimum value; if the sample contains two or more identical price values, all such values are included in the sample; the price applied in the tested transaction is not taken into account in determining the market-price range; if there is a sufficient number of comparable transactions carried out by the taxpayer in which the parties are not interdependent persons, information on other transactions is not taken into account in determining the market-price range;

  2. the minimum value of the market-price range is determined in the following order:

if the quotient obtained by dividing the number of price values in the sample formed in accordance with subparagraph 1 of this paragraph by four is an integer, the minimum value of the market-price range is treated as the arithmetic mean of the price value holding in that sample the ordinal number equal to that integer and the price value holding the next ascending ordinal number in that sample;

if the quotient obtained by dividing the number of price values in the sample formed in accordance with subparagraph 1 of this paragraph by four is not an integer, the minimum value of the market-price range is treated as the price value holding in that sample the ordinal number equal to the integer part of that non-integer quotient increased by one;

  1. the maximum value of the market-price range is determined in the following order:

if the product of 0.75 and the number of price values in the sample formed in accordance with subparagraph 1 of this paragraph is an integer, the maximum value of the market-price range is treated as the arithmetic mean of the price value holding in that sample the ordinal number equal to that integer and the price value holding the next ascending ordinal number in that sample;

if the product of 0.75 and the number of price values in the sample formed in accordance with subparagraph 1 of this paragraph is not an integer, the maximum value of the market-price range is treated as the price value holding in that sample the ordinal number equal to the integer part of that non-integer product increased by one;

  1. the median value of the market-price range is determined in the following order:

if the quotient obtained by dividing the number of price values in the sample formed in accordance with subparagraph 1 of this paragraph by two is an integer, the median value of the market-price range is treated as the arithmetic mean of the price value holding in that sample the ordinal number equal to that integer and the price value holding the next ascending ordinal number in that sample;

if the quotient obtained by dividing the number of price values in the sample formed in accordance with subparagraph 1 of this paragraph by two is not an integer, the median value of the market-price range is treated as the price value holding in that sample the ordinal number equal to the integer part of that non-integer quotient increased by one.

[Subparagraph added by Federal Law No. 539-FZ of November 27, 2023.]

4. The market-price range is determined on the basis of available information on prices applied during the period under analysis, or on information as of the nearest date before the controlled transaction was carried out.

5. If exchange quotations are used, the market-price range is determined on the basis of prices of transactions the subject of which is identical (or homogeneous) goods registered by the relevant exchange, on the basis of published information or information obtained on request from the relevant exchange. The maximum, minimum, and median values of the market-price range for transactions are determined in the manner provided for in paragraph 3 of this Article, on the basis of transactions carried out on the exchange during an analogous period in comparable conditions. In determining the market-price range on the basis of exchange quotations, it is permissible to take into account differences in the economic (commercial) conditions of transactions; for that purpose, in particular, it is permissible to make adjustments that account for differences in the following economic (commercial) conditions: [As amended by Federal Law No. 539-FZ of November 27, 2023.]

  1. costs that are justified and confirmed by documentary evidence and/or information sources and that are necessary to deliver goods (work or services) to the relevant market;

  2. costs of paying export customs duties;

  3. payment terms;

  4. commission (agency) fees of a trade broker (commission agent or agent) for performing trade-intermediary functions.

6. [Paragraph repealed by Federal Law No. 539-FZ of November 27, 2023.]

7. If the price applied in the tested transaction falls within the market-price range determined in accordance with the provisions of this Article, that price is treated as corresponding to the market price for tax purposes.

If the price applied in the tested transaction is below the minimum value of the market-price range determined in accordance with the provisions of this Article, or exceeds the maximum value of the market-price range determined in accordance with the provisions of this Article, the price corresponding to the median value of the market-price range is accepted for tax purposes.

The application of the median value of the market-price range for tax purposes pursuant to this paragraph is carried out on the condition that doing so does not result in a reduction in the amount of tax payable to the budget system of the Russian Federation or an increase in the amount of loss determined in accordance with Chapter 25 of this Code, unless otherwise provided by the outcome of a mutual agreement procedure under an international treaty of the Russian Federation on tax matters.

[Paragraph as amended by Federal Law No. 539-FZ of November 27, 2023.]

8. A taxpayer is entitled not to apply the provisions of the second paragraph of paragraph 7 of this Article for the purpose of making an adjustment to the tax base with respect to the taxes specified in paragraph 4 of Article 105.3 of this Code, in accordance with paragraph 6 of Article 105.3 of this Code; for those purposes, the taxpayer may apply a price within the market-price range determined in accordance with the provisions of this Article. [Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

Article 105.10. Resale Price Method

1. The Resale Price Method is a method of determining whether the price in a tested transaction corresponds to the market price, based on comparison of the gross margin obtained by the person who completed the tested transaction upon the subsequent sale (resale) of goods acquired in that tested transaction (or group of homogeneous transactions) with the market gross-margin range determined in accordance with the procedure set forth in Article 105.8 of this Code.

2. Use of the Resale Price Method is the priority method for determining whether prices at which goods are acquired in a tested transaction and resold without processing in a transaction between persons not recognized as interdependent persons correspond to market prices. This method is used where the person performing the resale does not own intangible assets that materially affect the level of its gross margin. The Resale Price Method may also be used where the following operations are performed upon resale of goods:

  1. preparation of goods for resale and transportation (division of goods into lots, formation of shipments, sorting, and repackaging);

  2. mixing of goods, if the characteristics of the finished product (or semi-finished products) do not materially differ from the characteristics of the mixed goods.

3. If subsequent resale of goods in transactions conducted under comparable commercial and/or financial conditions between the person performing the resale and persons (or a person) who are not its interdependent persons is effected at different prices, the weighted-average price of those goods across all such transactions is used as the resale price for purposes of determining the profitability range.

4. If the gross margin of the person performing the resale is within the profitability range determined in accordance with Article 105.8 of this Code, the price at which the goods were acquired in the controlled transaction is treated as a market price for tax purposes.

5. If the gross margin of the person performing the resale is below the minimum value of the profitability range determined in accordance with Article 105.8 of this Code, or exceeds the maximum value of that profitability range determined in accordance with Article 105.8 of this Code, the price applied in the controlled transaction is determined for tax purposes based on the actual resale price of the goods and the gross margin corresponding to the median value of the profitability range. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

6. For purposes of applying the Resale Price Method, pricing-agency data on prices (price ranges) for identical (homogeneous) goods (work or services) may be used, and a market-price range for identical (homogeneous) goods (work or services) may be determined. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

7. Application of the median value of the profitability range for tax purposes under paragraph 5 of this Article is subject to the condition that it does not result in a reduction of the tax amount payable to the budget system of the Russian Federation or an increase in the amount of the loss determined in accordance with Chapter 25 of this Code, unless otherwise provided by the results of a mutual agreement procedure under an international treaty of the Russian Federation on taxation matters. [As amended by Federal Laws No. 150-FZ of June 8, 2015, No. 325-FZ of September 29, 2019, and No. 539-FZ of November 27, 2023.]

8. A taxpayer has the right not to apply the provisions of paragraph 5 of this Article for the purpose of performing an adjustment to the tax base for taxes specified in paragraph 4 of Article 105.3 of this Code in accordance with paragraph 6 of Article 105.3 of this Code. For those purposes, the taxpayer may apply a gross margin within the profitability range determined in accordance with Article 105.8 of this Code. [Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

Article 105.11. Cost-Plus Method

1. The Cost-Plus Method is a method of determining whether the price in a tested transaction corresponds to the market price, based on comparison of the gross cost margin of the person who is a party to the tested transaction (or group of homogeneous tested transactions) with the market gross-cost-margin range in comparable transactions, determined in accordance with the procedure set forth in Article 105.8 of this Code.

2. The Cost-Plus Method may be applied, in particular, in the following cases:

  1. performance of work (rendering of services) by persons who are interdependent with the seller (except where intangible assets that materially affect the level of the seller's gross cost margin are used in the performance of such work or rendering of such services);

  2. rendering of cash management services, including trading operations on the securities market and/or the foreign currency market;

  3. rendering of services in the capacity of the sole executive body of an organization;

  4. sale of raw materials or semi-finished goods to persons who are interdependent with the seller;

  5. sale of goods (work or services) under long-term contracts between interdependent persons.

3. If the gross cost margin of the seller who is a party to the tested transaction in that transaction is within the profitability range determined in accordance with Article 105.8 of this Code, the price applied in the tested transaction is treated as corresponding to market prices for tax purposes.

4. If the gross cost margin of the seller is below the minimum value of the profitability range determined in accordance with Article 105.8 of this Code, or exceeds the maximum value of that profitability range determined in accordance with Article 105.8 of this Code, the price applied in the tested transaction is determined for tax purposes based on the actual cost of goods (work or services) sold and the gross cost margin corresponding to the median value of the profitability range. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

5. For purposes of applying the Cost-Plus Method, pricing-agency data on prices (price ranges) for identical (homogeneous) goods (work or services) may be used, and a market-price range for identical (homogeneous) goods (work or services) may be determined. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

6. Application of the median value of the profitability range for tax purposes under paragraph 4 of this Article is subject to the condition that it does not result in a reduction of the tax amount payable to the budget system of the Russian Federation or an increase in the amount of the loss determined in accordance with Chapter 25 of this Code, unless otherwise provided by the results of a mutual agreement procedure under an international treaty of the Russian Federation on taxation matters. [As amended by Federal Laws No. 150-FZ of June 8, 2015, No. 325-FZ of September 29, 2019, and No. 539-FZ of November 27, 2023.]

7. A taxpayer has the right not to apply the provisions of paragraph 4 of this Article for the purpose of performing an adjustment to the tax base for taxes specified in paragraph 4 of Article 105.3 of this Code in accordance with paragraph 6 of Article 105.3 of this Code. For those purposes, the taxpayer may apply a gross cost margin within the profitability range determined in accordance with Article 105.8 of this Code. [Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

Article 105.12. Comparable Profitability Method

1. The Comparable Profitability Method consists in comparing the operating profitability of the person who is a party to the tested transaction with the market operating-profitability range in comparable transactions, determined in accordance with the procedure set forth in Article 105.8 of this Code.

2. The Comparable Profitability Method may be used, in particular, where information is absent or insufficient to justify a conclusion that the commercial and/or financial conditions of the transactions being compared are comparable to the required degree and to apply the methods specified in subparagraphs 2 and 3 of paragraph 1 of Article 105.7 of this Code.

3. For purposes of this Article, the following operating-profitability indicators, as determined in accordance with paragraph 1 of Article 105.8 of this Code, may be used:

  1. operating margin;

  2. cost margin;

  3. selling and administrative expense margin;

  4. return on assets;

  5. any other profitability indicator that reflects the relationship between the functions performed, the assets used, and the economic (commercial) risks assumed and the level of remuneration.

4. In selecting the specific profitability indicator, account is taken of the type of activity conducted by the person who is a party to the tested transaction, the functions that person performs, the assets used, the economic (commercial) risks assumed, the completeness, reliability, and comparability of the data used to calculate the relevant profitability, and the economic justification for that indicator.

5. For purposes of applying this Article, the profitability indicators are used subject to the following particularities:

  1. operating margin is used where goods acquired from persons who are interdependent with the reseller are subsequently resold to persons who are not interdependent with it, and also where goods acquired from persons who are not interdependent with the reseller are subsequently resold to persons who are interdependent with it;

  2. gross selling and administrative expense margin is used in the cases specified in subparagraph 1 of this paragraph where the reseller bears insignificant economic (commercial) risks in acquiring and subsequently reselling goods within a short period and there is a direct relationship between the gross profit from the reseller's sales and the amount of its selling and administrative expenses;

  3. cost margin is used in the performance of work, the rendering of services, and the production of goods;

  4. return on assets is used in the production of goods (in particular, where the tested transactions are carried out by persons engaged in capital-intensive activities).

6. In applying the Comparable Profitability Method, the profitability of the party to the tested transaction that meets the following requirements is compared against the market profitability range:

  1. the party to the tested transaction performs functions whose contribution to the profit earned on transactions carried out consecutively with the same goods is less than the contribution of the other party to the tested transaction;

  2. the party to the tested transaction assumes lower economic (commercial) risks than the other party to the tested transaction;

  3. the party to the tested transaction does not hold intangible assets that have a material effect on the level of profitability.

7. Where a party to the tested transaction does not meet the requirements set forth in subparagraphs 1 through 3 of paragraph 6 of this Article, for purposes of comparison with the market profitability range, the party to the tested transaction that best satisfies those requirements is selected.

8. Where the profitability of the controlled transaction falls within the profitability range determined in accordance with the procedure set forth in Article 105.8 of this Code, the price applied in that transaction is recognized, for tax purposes, as conforming to market prices.

9. Where the profitability of the controlled transaction is below the minimum value of the profitability range determined in accordance with the procedure set forth in Article 105.8 of this Code, or exceeds the maximum value of the profitability range determined in accordance with the procedure set forth in Article 105.8 of this Code, the median value of the profitability range is taken into account for tax purposes.

On the basis of the median value of the profitability range taken into account pursuant to this paragraph, an adjustment is made to the profit (income, revenue) of the controlled transaction for tax purposes.

[Paragraph as amended by Federal Law No. 539-FZ of November 27, 2023.]

10. Application of the median value of the profitability range for tax purposes in accordance with paragraph 9 of this Article is subject to the condition that such application does not result in a reduction of the amount of tax payable to the budget system of the Russian Federation or in an increase in the amount of the loss determined in accordance with Chapter 25 of this Code, unless otherwise provided by the outcome of a mutual agreement procedure under an international treaty of the Russian Federation on taxation matters. [As amended by Federal Laws No. 150-FZ of June 8, 2015, No. 325-FZ of September 29, 2019, and No. 539-FZ of November 27, 2023.]

11. A taxpayer may elect not to apply the provisions of paragraph 9 of this Article for purposes of adjusting the tax base for the taxes referred to in paragraph 4 of Article 105.3 of this Code in accordance with paragraph 6 of Article 105.3 of this Code. For those purposes, the taxpayer may apply a profitability within the profitability range determined in accordance with the procedure set forth in Article 105.8 of this Code. [Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

Article 105.13. Profit Split Method

1. This method compares the actual allocation among the parties of their aggregate transaction profit with the allocation between parties to comparable transactions.

2. If the tested parties also conduct homogeneous transactions with their related parties and the prices of those transactions are assessed together with the tested transaction, aggregate profit from all of them is allocated analogously to the tested transaction.

3. If organizations whose aggregate profit is allocated use different accounting requirements, their financial statements must be conformed to common requirements. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

4. The method may be used in particular:

  1. where Article 105.7(1)(1)-(4) methods cannot be used and the parties' activities are materially interrelated;

  2. where the parties own or use rights in intangible assets materially affecting profitability and there are no homogeneous intangible-asset transactions with unrelated persons, or where a party controls use of those assets. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

5. Profit or loss is allocated to apply Article 105.3(1). The selected principles must reflect the tested circumstances and produce the allocation that persons conducting analogous activities under comparable conditions would obtain. Allocation is based on each party's contribution according to one or a combination of:

  1. its functions, assets, and economic or commercial risks;

  2. its share of return on capital used in the transaction;

  3. the allocation between parties to a comparable transaction.

6. Either aggregate profit or all parties' residual profit is allocated.

7. Aggregate profit is the sum of all parties' operating profit for the tested period.

8. Residual profit or loss is determined as follows:

  1. for each party, an estimated profit or loss is determined by an Article 105.7(1)(1)-(4) method from the market-price range, considering that party's functions, assets, and risks;

  2. residual profit or loss is aggregate transaction profit or loss minus all parties' estimated sales profit or loss.

9. Each party's final profit or loss is its estimated amount plus its allocated residual amount.

10. Allocation takes into account:

  1. costs incurred to create intangible assets whose use affects actual profit or loss;

  2. relevant personnel characteristics, including number, qualifications, time, and remuneration costs;

  3. market value of relevant assets used or disposed of by the party;

  4. other indicators connecting functions, assets, and risks with actual sales profit or loss.

11. Allocation under paragraph 5(3) requires information on allocations in homogeneous transactions between unrelated persons and both:

  1. comparable accounting data, including after adjustment;

  2. no material difference in the parties' aggregate return on assets, including after adjustment.

12. If a party's actual profit equals or exceeds its calculated profit, or its actual loss equals or is less than its calculated loss, the actual amount is used for tax purposes.

13. If the taxpayer's actual profit is less than its calculated profit, the calculated profit is used.

If its actual loss exceeds its calculated loss, the calculated loss is used.

The comparison with the actual amount produces the organizational profit-tax adjustment.

14. A profit or loss calculated under paragraphs 12 and 13 may be used only if it does not reduce tax payable to the Russian budget system or increase a Chapter 25 loss, unless a mutual agreement procedure conducted by the Ministry of Finance under a Russian tax treaty produces another result. [As amended by Federal Laws No. 150-FZ of June 8, 2015, and No. 325-FZ of September 29, 2019.]

Chapter 14.4. Controlled Transactions; Preparation and Submission of Tax-Control Documentation; Controlled-Transaction Notification

Article 105.14. Controlled Transactions

1. Related-party transactions are controlled transactions subject to this Article. The following are equated with them:

  1. a series of sales, resales, work, or services conducted through unrelated intermediaries if, disregarding those intermediaries, the series connects related parties and the intermediaries:

  1. foreign-trade transactions in one or more paragraph 5 commodity groups; [As amended by Federal Law No. 6-FZ of February 17, 2021.]

  2. transactions with an individual, organization, or foreign structure without legal personality where the residence, registration, or tax residence of that person or structure, or of a participant, unit holder, settlor, other person, or beneficiary in whose interests the structure acts, is in a state or territory on the Ministry of Finance list of offshore zones providing a preferential tax regime and/or not requiring disclosure and supply of financial-transaction information, and/or in a jurisdiction whose law imposes a corporate profit or income tax rate equal to 15 percent or below 15 percent. If a Russian organization's activity creates a permanent establishment in a listed jurisdiction and the tested transaction relates to it, the organization is treated for that transaction as registered there. [As amended by Federal Laws No. 539-FZ of November 27, 2023, No. 595-FZ of December 19, 2023, and No. 425-FZ of November 28, 2025.]

2. Unless paragraphs 3 and 4 provide otherwise, a related-party transaction whose parties and beneficiaries are all registered, resident, or tax resident in Russia is controlled if at least one condition applies: [As amended by Federal Law No. 6-FZ of February 17, 2021.]

  1. the parties apply different organizational profit-tax rates, excluding Article 284(2)-(4) rates, to profit from the activity in which the transaction was concluded; [As amended by Federal Law No. 302-FZ of August 3, 2018.]

  2. a party pays percentage-rate mineral extraction tax and the transaction concerns an extracted mineral constituting its taxable object subject to such a rate;

  3. a party applies the unified agricultural tax to the relevant activity and another party does not; [As amended by Federal Law No. 305-FZ of July 2, 2021.]

  4. a party is relieved from corporate profit tax obligations; [As amended by Federal Law No. 302-FZ of August 3, 2018.]

  5. [Repealed by Federal Law No. 302-FZ of August 3, 2018.]

  6. both conditions apply:

[Subparagraph added by Federal Law No. 268-FZ of September 30, 2013.]

  1. [Subparagraph added by Federal Law No. 267-FZ of September 30, 2013; repealed by Federal Law No. 302-FZ of August 3, 2018.]

  2. at least one party is a research corporate center under the Federal Law On the Skolkovo Innovation Center, a project participant under Federal Law No. 216-FZ of July 29, 2017, On Innovative Science and Technology Centers and on Amendments to Certain Legislative Acts of the Russian Federation, applying the Article 145.1 VAT relief, or a participant in the Era Military Innovation Technopolis of the Ministry of Defense under Federal Law No. 253-FZ of July 14, 2022, On the Era Military Innovation Technopolis of the Ministry of Defense of the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation, applying Article 145.2 VAT relief; [Subparagraph added by Federal Law No. 475-FZ of December 28, 2016.] [As amended by Federal Laws No. 373-FZ of October 30, 2018, and No. 399-FZ of November 23, 2024.]

  3. at least one party applies the Article 286.1 corporate profit tax investment tax deduction during the period. This does not apply to transactions whose income and/or expenses are recognized under Chapter 25 from January 1, 2022, through December 31, 2024, regardless of contract date; [Subparagraph added by Federal Law No. 335-FZ of November 27, 2017.] [As amended by Federal Law No. 67-FZ of March 26, 2022.]

  4. at least one party pays additional income tax on hydrocarbon extraction and recognizes the transaction in that tax base. [Subparagraph added by Federal Law No. 199-FZ of July 19, 2018.]

3. Paragraph 1 transactions with one person or persons are controlled if calendar-year income exceeds RUB 120 million. [As amended by Federal Laws No. 6-FZ of February 17, 2021, and No. 67-FZ of March 26, 2022.]

Paragraph 2 transactions are controlled if calendar-year income between those persons exceeds RUB 1 billion. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph as revised by Federal Law No. 302-FZ of August 3, 2018.]

4. Regardless of paragraphs 1-3, the following are not controlled: [As amended by Federal Law No. 321-FZ of November 16, 2011.]

  1. transactions between members of the same consolidated group of taxpayers, except transactions in percentage-rate mineral extraction-tax minerals and transactions recognized for additional income tax on hydrocarbon extraction; [As amended by Federal Laws No. 321-FZ of November 16, 2011, and No. 199-FZ of July 19, 2018.]

  2. transactions between persons all of which:

  1. transactions between Article 275.2(1) taxpayers in activity concerning extraction of hydrocarbons from the same new offshore hydrocarbon field, or subsoil area before its first such field is delineated; [Subparagraph added by Federal Law No. 268-FZ of September 30, 2013.] [As amended by Federal Law No. 335-FZ of November 27, 2017.]

  2. interbank loans or deposits for no more than seven calendar days; [Subparagraph added by Federal Law No. 420-FZ of December 28, 2013.]

  3. transactions in Russian military-technical cooperation with foreign states under Federal Law No. 114-FZ of July 19, 1998, On Military-Technical Cooperation of the Russian Federation with Foreign States; [Subparagraph added by Federal Law No. 52-FZ of April 2, 2014.]

  4. surety or guarantee transactions where all parties are Russian non-bank organizations; [Subparagraph added by Federal Law No. 401-FZ of November 30, 2016.]

  5. interest-free loans between related parties whose parties and beneficiaries are all registered or resident in Russia; [Subparagraph added by Federal Law No. 401-FZ of November 30, 2016.]

  6. assignment by a taxpayer bank of rights or claims in implementing the Bank of Russia's plan for participation in preventing the bank's bankruptcy, or under the procedure in Article 5(1) of Federal Law No. 263-FZ of July 29, 2018, On Amendments to Certain Legislative Acts of the Russian Federation; [Subparagraph added by Federal Law No. 125-FZ of June 6, 2019.]

  7. transactions where one party is an organization meeting all the following requirements:

[Subparagraph added by Federal Law No. 539-FZ of November 27, 2023.]

  1. transactions giving rise to taxpayer debt obligations described in Article 310(2)(8); [Subparagraph added by Federal Law No. 539-FZ of November 27, 2023.]

  2. transactions with an organization registered or tax resident in a foreign state or territory having a double-taxation treaty, agreement, or convention with Russia whose operation has been suspended under a presidential decree, provided that the underlying contracts were concluded before March 1, 2022; their pricing procedure and/or methodology or formula has not changed since that date; and, as of that date, the transactions did not satisfy the controlled-transaction conditions in paragraphs 1 and 3. [Subparagraph added by Federal Law No. 539-FZ of November 27, 2023.]

5. Paragraph 1(2) transactions are controlled if they concern one or more of:

  1. oil and petroleum products;

  2. ferrous metals;

  3. non-ferrous metals;

  4. mineral fertilizers;

  5. precious metals and stones.

6. The federal executive authority responsible for foreign-trade policy and regulation determines their Foreign Economic Activity Commodity Nomenclature codes.

7. [Repealed by Federal Law No. 6-FZ of February 17, 2021.]

8. “Foreign trade in goods” has the meaning given by Russian foreign-trade legislation.

9. Calendar-year transaction income is the sum of income from transactions with one person or related persons, recognized under Chapter 25. The competent federal tax authority may test whether it is at market level under Chapters 14.2 and 14.3. If the recipient does not calculate organizational profit tax under Chapter 25, income is calculated under Chapter 25 on the accrual basis. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

Where a commission agent or agent acting in its own name for a principal participates in related-party or equivalent transactions, income from transactions between the principal and the agent's counterparty is recognized under Chapter 25 on the accrual basis. [Paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

10. On application by the competent federal tax authority, a court may recognize a transaction as controlled where sufficient grounds indicate that it forms part of homogeneous transactions designed so that it would not meet this Article's conditions.

11. Controlled status is determined subject to Article 105.3(13).

Article 105.15. Preparation and Submission of Tax-Control Documentation

1. Unless paragraph 7 provides otherwise, a taxpayer must, on demand by the competent federal tax authority, submit documentation for the specified transaction or homogeneous group. Documentation means one or more documents in free form unless Russian law prescribes a form, containing: [As amended by Federal Law No. 340-FZ of November 27, 2017.]

  1. information on the taxpayer's or other person's activity connected with the controlled transaction:

[Subparagraph as revised by Federal Law No. 539-FZ of November 27, 2023.]

  1. information on Chapter 14.3 methods used:

[Subparagraph as revised by Federal Law No. 539-FZ of November 27, 2023.]

  1. if a taxpayer belonging to a multinational enterprise group whose aggregate revenue does not satisfy Article 105.16-3(6)(3) conducts a controlled transaction or homogeneous group with another group member or beneficiary not registered, resident, or tax resident in Russia, the following additional information:

[Subparagraph added by Federal Law No. 340-FZ of November 27, 2017.]

2. The taxpayer may also submit other information demonstrating, after comparability adjustments, that controlled-transaction conditions correspond to comparable unrelated-party conditions. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

3. Paragraph 1 documentation may not be demanded before June 1 of the year following the calendar year of the controlled transactions.

The authority may demand documentation for a transaction or homogeneous group under Article 93(1), (2), and (5) or Article 93.1(2). The taxpayer must submit it within 30 days after receiving the demand. [Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

4. Paragraphs 1 and 2 do not apply:

  1. to prices applied under antimonopoly-authority instructions under Article 105.3(8) or regulated prices under Article 105.4;

  2. to transactions with unrelated persons, except transactions equated with related-party transactions under Article 105.14(1)(1)-(3); [As amended by Federal Law No. 539-FZ of November 27, 2023.]

  3. to securities and derivative financial instruments traded on an organized securities market, subject to Chapter 25; [As amended by Federal Law No. 242-FZ of July 3, 2016.]

  4. to transactions covered by a Chapter 14.6 advance pricing agreement.

5. Documentation for paragraph 4 transactions may be submitted voluntarily.

6. Its detail and substantiation must be proportionate to the transaction's and its pricing or party-profitability formation's complexity.

7. Except for foreign organizations earning only Article 309 income, taxpayers belonging to a multinational enterprise group must also submit Article 105.16-1(4) documentation in the cases, manner, and periods established by Chapter 14.4-1. [Paragraph added by Federal Law No. 340-FZ of November 27, 2017.]

8. For paragraph 1 of Article 105.14 controlled transactions in one or more Article 105.14(5) commodity groups, except transactions whose parties and beneficiaries are all registered, resident, or tax resident in Russia, paragraph 1 documentation must accompany the controlled-transaction notification. [Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

Article 105.16. Controlled-Transaction Notification

1. Taxpayers must notify tax authorities of Article 105.14 controlled transactions conducted during a calendar year.

2. The notification must be submitted electronically to the tax authority at the taxpayer's location or residence no later than May 20 of the following year. Article 83 major taxpayers submit it to the authority where registered in that capacity. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

Individual taxpayers may submit it on paper. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

The competent federal tax authority, in agreement with the Ministry of Finance, approves the form and formats, completion procedure, and electronic-submission procedure. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

A taxpayer discovering omissions, inaccuracies, or errors may submit an amended notification.

If submitted before the taxpayer learns that the authority has established inaccurate information, the taxpayer is relieved from Article 129.4 liability. [Paragraph added by Federal Law No. 52-FZ of April 2, 2014.]

3. Information on controlled transactions must contain:

  1. the calendar year for which information on the controlled transactions entered into by the taxpayer is submitted;

  2. transaction subjects;

  3. participant information:

  1. controlled-transaction income and/or expenses or losses, separately identifying transactions whose prices are regulated;

  2. transaction conditions and, for goods, delivery conditions and basis, shipment date, transfer-of-title date, and income or expense recognition date; [Subparagraph added by Federal Law No. 539-FZ of November 27, 2023.]

  3. Chapter 14.3 methods used and sources on comparable transactions; [Subparagraph added by Federal Law No. 539-FZ of November 27, 2023.]

  4. for Article 105.14(1) controlled transactions between Article 105.1 related parties in Article 105.14(5) commodity groups, except where all parties and beneficiaries are registered, resident, or tax resident in Russia, information on subsequent sales and/or preceding purchases, including ultimate buyer and/or origin of the goods, prices, and commercial and/or financial conditions, collectively value-chain information. [Subparagraph added by Federal Law No. 539-FZ of November 27, 2023.]

4. Paragraph 3 information may be prepared for a homogeneous group.

5. Within ten days after receipt, the tax authority must send the notification electronically to the competent federal tax authority. [As amended by Federal Law No. 97-FZ of June 29, 2012.]

6. If a tax authority discovers unreported controlled transactions, it must notify the competent federal tax authority and supply transaction information obtained under a Russian international treaty, this Code, and/or another federal law. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

It must notify the taxpayer within ten days after sending that notice and information. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

The competent federal tax authority approves the notice form and procedure.

7. An auditing tax authority's transmission of controlled-transaction information does not prevent continuation or completion of the audit or adoption of a decision on its materials.

8. To comply with paragraph 3(7), the taxpayer must take measures to obtain value-chain information from related parties and may not rely on a related party's refusal to disclose it. [Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

Chapter 14.4-1. Submission of Documentation for Multinational Enterprise Groups

[Chapter added by Federal Law No. 340-FZ of November 27, 2017.]

Article 105.16-1. General Provisions on Documentation for Multinational Enterprise Groups

1. A multinational enterprise group is an aggregate of organizations and/or foreign structures without legal personality connected through ownership and/or control that meets both conditions:

  1. consolidated financial statements are prepared for the aggregate under Russian accounting requirements or stock-exchange requirements, including foreign exchanges, for admission of any member's securities to trading, or would be prepared if any member's securities were admitted; [As amended by Federal Law No. 539-FZ of November 27, 2023.]

  2. it includes at least one organization or structure that is a Russian tax resident, or a nonresident taxed on business through a Russian permanent establishment, and at least one organization or structure that is not a Russian tax resident, or a Russian tax resident taxed on business through a permanent establishment abroad.

2. A group member is:

  1. a person in the aggregate constituting the group;

  2. a person belonging to that aggregate at financial year-end whose statements are omitted from consolidation solely because of size or immateriality;

  3. a permanent establishment of a person in subparagraph 1 or 2.

3. The Central Bank of the Russian Federation, public authorities, local self-government bodies, and public authorities of the Sirius federal territory are not group members. [As amended by Federal Law No. 199-FZ of June 11, 2021.]

4. Documentation submitted under Article 105.15(7) by taxpayer group members, except foreign organizations earning only Article 309 income, comprises:

  1. notification of participation in a multinational enterprise group;

  2. country-by-country information for the group.

5. Country-by-country information means information submitted by group members on income, expenses, profit, loss, principal activity indicators, and taxes calculated and/or paid in Russia and/or a foreign state or territory in connection with members' activities there.

6. It comprises:

  1. the group's master file;

  2. the group member's local file;

  3. the group's country-by-country report for states and territories where members are tax resident.

7. For this Chapter:

  1. “parent entity” means the group member that directly and/or indirectly participates in or otherwise controls the others sufficiently for their statements to be included in its consolidated statements, or to require inclusion if its securities were exchange traded, unless its own statements are included in another group member's consolidated statements;

  2. “surrogate parent entity” means a group member designated by the parent entity to submit the country-by-country report for the group to the competent authorities of the foreign state or territory where it is tax resident or has a permanent establishment;

  3. “financial year” means the period for which consolidated statements are or would be prepared;

  4. “reporting period” means the financial year following the year in which consolidated group revenue exceeds the amount in Article 105.16-3(6)(3);

  5. “consolidated financial statements” means group statements prepared under Russian law, International Financial Reporting Standards, or other internationally recognized standards accepted by stock exchanges, including foreign exchanges, for admission to trading, presenting the assets, liabilities, equity, income, expenses, and cash flows of the parent and group members as those of a single economic entity.

Article 105.16-2. Submission of Multinational Enterprise Group Participation Notifications

1. Taxpayers that are members of a multinational enterprise group, except foreign organizations receiving only the income specified in Article 309 of this Code, must submit multinational enterprise group participation notifications to the federal executive authority responsible for control and supervision in the area of taxes and levies in the cases, under the procedure, and within the periods established by this Article.

2. Taxpayers that are members of a multinational enterprise group are exempt from the obligation to submit a multinational enterprise group participation notification in the following cases:

  1. the parent company of the multinational enterprise group or the surrogate parent entity of the multinational enterprise group is a Russian organization, or is a foreign organization or a foreign structure without legal personality that has voluntarily recognized itself as a tax resident of the Russian Federation, and has submitted a multinational enterprise group participation notification containing information on all members of that group recognized as taxpayers under this Code, except foreign organizations receiving only the income specified in Article 309 of this Code;

  2. a multinational enterprise group participation notification has been submitted by a member of the multinational enterprise group that is a Russian organization, or is a foreign organization or a foreign structure without legal personality that has voluntarily recognized itself as a tax resident of the Russian Federation, and on which the parent company or surrogate parent entity of that multinational enterprise group, not being a tax resident of the Russian Federation, has imposed the duty to submit a multinational enterprise group participation notification containing information on all members of that multinational enterprise group recognized as taxpayers under this Code, except foreign organizations receiving only the income specified in Article 309 of this Code.

3. The exemption from the obligation provided for by paragraph 2 of this Article applies to taxpayers that are members of a multinational enterprise group and information on which is included in the relevant multinational enterprise group participation notification submitted within the established period.

4. A multinational enterprise group participation notification must be submitted in the prescribed format, only electronically, no later than eight months after the end date of the reporting period of the parent company of that multinational enterprise group.

The format of the multinational enterprise group participation notification, the procedure for completing it, and the procedure for submitting it electronically are approved by the federal executive authority responsible for control and supervision in the area of taxes and levies.

5. A multinational enterprise group participation notification must contain the following particulars as at the end date of the reporting period:

  1. the name, primary state registration number, and taxpayer identification number of each taxpayer that is a member of the multinational enterprise group, and its registration-reason code;

  2. information on whether the taxpayer submitting the notification is the parent company of the multinational enterprise group or the surrogate parent entity of the multinational enterprise group;

  3. information on whether the taxpayer submitting the notification is, or is not, included in the list of strategic enterprises and strategic joint-stock companies, or on whether the taxpayer is a subsidiary company of an enterprise or joint-stock company included in that list;

  4. information on the federal executive authority or state corporation issuing the prior consent provided for by the second textual paragraph of Article 105.16-3(5) of this Code; [As amended by Federal Law No. 125-FZ of June 6, 2019.]

  5. the name of the member that is the parent company of the multinational enterprise group; the state or territory of its tax residence; the registration number or numbers assigned to the parent company of the multinational enterprise group in the state or territory of its registration or incorporation; the code or codes of the parent company of the multinational enterprise group as a taxpayer in the state or territory of its registration or incorporation, or their analogues; and the address of the parent company of the multinational enterprise group in the state or territory of its registration or incorporation, if any;

  6. the name of the member that is the surrogate parent entity of the multinational enterprise group, if any; the state or territory of its tax residence; the registration number or numbers assigned to the surrogate parent entity of the multinational enterprise group in the state or territory of its registration or incorporation; the code or codes of the surrogate parent entity of the multinational enterprise group as a taxpayer in the state or territory of its registration or incorporation, or their analogues; and the address of the surrogate parent entity of the multinational enterprise group in the state or territory of its registration or incorporation, if any;

  7. the grounds confirming the right of the member of the multinational enterprise group to submit a country-by-country report and/or a multinational enterprise group participation notification in respect of all members of that group recognized as taxpayers under this Code, except foreign organizations receiving only the income specified in Article 309 of this Code;

  8. the date that is the last day of the reporting period.

6. If a taxpayer discovers that a multinational enterprise group participation notification contains incomplete information, inaccuracies, or completion errors, the taxpayer may submit an amended multinational enterprise group participation notification.

If that amended notification is submitted before the taxpayer learns that the federal executive authority responsible for control and supervision in the area of taxes and levies, or a territorial tax authority, has established that the notification contains inaccurate information, the taxpayer is exempt from the liability provided for by Article 129.9 of this Code.

7. This Article does not apply to taxpayers that are members of a multinational enterprise group whose aggregate income or revenue satisfies the condition provided for by Article 105.16-3(6)(3) of this Code.

Article 105.16-3. General Provisions on Submission of Country-by-Country Information

1. Taxpayers that are members of a multinational enterprise group, except foreign organizations receiving only the income specified in Article 309 of this Code, must submit country-by-country information in the cases, under the procedure, and within the periods established by this Code.

2. A country-by-country report must be submitted by the parent company of a multinational enterprise group or the surrogate parent entity of a multinational enterprise group if that parent company or surrogate parent entity is a Russian organization, or is a foreign organization or a foreign structure without legal personality that has voluntarily recognized itself as a tax resident of the Russian Federation.

Except in the cases provided for by paragraph 6 of this Article, a country-by-country report must be submitted by a member of a multinational enterprise group that is a taxpayer under this Code, except a foreign organization receiving only the income specified in Article 309 of this Code, at the request of the federal executive authority responsible for control and supervision in the area of taxes and levies and within a period established by that federal executive authority. That period may not be less than three months after the date on which the taxpayer receives the request. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

The parent company of a multinational enterprise group or the surrogate parent entity of a multinational enterprise group must submit the country-by-country report no later than twelve months after the end date of the reporting period.

3. The master file and local file must be submitted by a member of a multinational enterprise group that is a taxpayer under this Code, except a foreign organization receiving only the income specified in Article 309 of this Code.

The master file must be submitted at the request of the federal executive authority responsible for control and supervision in the area of taxes and levies within three months after the date on which that request is received. The master file may be requested from a member of a multinational enterprise group that is a taxpayer under this Code, except a foreign organization receiving only the income specified in Article 309 of this Code, no earlier than twelve months and no later than thirty-six months after the end date of the reporting period specified in the request. If the request is sent in connection with a request from the competent authority of a foreign state or territory received in accordance with this Code and the international treaties of the Russian Federation, a copy of that request must be attached.

The federal executive authority responsible for control and supervision in the area of taxes and levies may not request from a taxpayer that is a member of a multinational enterprise group a master file previously submitted, for the relevant reporting period and at the request of that federal executive authority, by another member of the same multinational enterprise group. This restriction does not apply where the master file submitted by the taxpayer was lost as a result of force-majeure circumstances.

The local file must be submitted at the request of the federal executive authority responsible for control and supervision in the area of taxes and levies under the procedure and within the periods established by Articles 105.15 and 105.17 of this Code.

4. A country-by-country report must be submitted in the prescribed format and only electronically.

The format of the country-by-country report, the procedure for completing it, and the procedure for submitting it electronically are approved by the federal executive authority responsible for control and supervision in the area of taxes and levies.

Country-by-country information must be submitted in Russian and with amounts stated in the currency of the Russian Federation, unless this paragraph provides otherwise. A taxpayer retains the right to submit the country-by-country information simultaneously in a foreign language.

A country-by-country report for a financial year in which the parent company of the multinational enterprise group in respect of which the country-by-country information is submitted was not recognized as a tax resident of the Russian Federation may be submitted in a foreign language.

Amounts in the master file and country-by-country report may be stated in the currency in which the parent company of the multinational enterprise group prepares its consolidated financial statements.

Amounts relating to controlled transactions in respect of which a local file is prepared may be stated in the currency in which those transactions are denominated.

For purposes of calculating amounts in the master file and country-by-country report, the reporting currency of members of the multinational enterprise group that differs from the reporting currency of the parent company of the multinational enterprise group may be translated under the rules used to prepare the consolidated financial statements of the parent company of that multinational enterprise group. Information on the exchange rate used must be included in the explanatory notes to the master file and the country-by-country report.

5. A country-by-country report and master file containing information constituting a state secret and/or information directly and/or indirectly indicating military-technical cooperation with foreign states carried out in accordance with Federal Law No. 114-FZ of July 19, 1998, “On Military-Technical Cooperation of the Russian Federation with Foreign States,” must be submitted to the extent that they do not contain information constituting a state secret and/or information directly and/or indirectly indicating military-technical cooperation with foreign states.

If a country-by-country report contains information concerning members of a multinational enterprise group that are included, in accordance with Russian law, in the list of strategic enterprises and strategic joint-stock companies, and concerning their subsidiary companies, information relating to the activities of those members may be transmitted to the competent authorities of foreign states or territories in accordance with Article 142.5 of this Code only if the taxpayer submitting the country-by-country report provides, in respect of those members, the corresponding prior consent to the transmission of that information issued by a federal executive authority authorized by the Government of the Russian Federation or by a state corporation exercising the powers of the owner of the property of those members. [As amended by Federal Law No. 125-FZ of June 6, 2019.]

6. A taxpayer that is a member of a multinational enterprise group and that has submitted, or in respect of which there has been submitted, to the federal executive authority responsible for control and supervision in the area of taxes and levies a notification of participation in that group in accordance with this Code may refrain from submitting a country-by-country report in the following cases:

  1. the taxpayer is a member of a multinational enterprise group whose parent company or surrogate parent entity submits a country-by-country report in accordance with paragraph 2 of this Article;

  2. the taxpayer is a member of a multinational enterprise group whose parent company or surrogate parent entity is recognized as a tax resident of a foreign state or territory in respect of which all the following conditions are satisfied:

  1. the taxpayer is a member of a multinational enterprise group whose aggregate income or revenue, according to the consolidated financial statements for the financial year comprising twelve consecutive calendar months immediately preceding the reporting period, is or, if consolidated financial statements had been prepared, could be:

7. The federal executive authority responsible for control and supervision in the area of taxes and levies must send a taxpayer that is a member of a multinational enterprise group and is specified in paragraph 6(2) of this Article a request to submit a country-by-country report, within a period established by that federal executive authority that may not be less than three months after the date on which the taxpayer receives the request, in the following cases:

  1. where the federal executive authority responsible for control and supervision in the area of taxes and levies has information received from the competent authorities of foreign states or territories that the parent company or surrogate parent entity of the multinational enterprise group has failed to perform the duty, established by the law of a foreign state or territory, to submit a country-by-country report to the competent authority;

  2. where the state or territory of which the parent company or surrogate parent entity of the multinational enterprise group is a tax resident is included in the list, approved by the federal executive authority responsible for control and supervision in the area of taxes and levies, of states or territories that permit systematic nonperformance of obligations relating to the automatic exchange of country-by-country reports.

8. A state or territory is included in the list of states or territories that permit systematic nonperformance of obligations relating to the automatic exchange of country-by-country reports if the competent authority of that state or territory fails to perform, or suspends performance of, obligations provided for by an international treaty of the Russian Federation on the automatic exchange of country-by-country reports, or if, for other reasons, the automatic exchange of country-by-country reports with the Russian Federation is not ensured.

9. A taxpayer that is a member of a multinational enterprise group and whose duty to submit a country-by-country report arose on the basis of a request from the federal executive authority responsible for control and supervision in the area of taxes and levies sent in accordance with paragraph 7 of this Article is exempt from the liability provided for by Article 129.10 of this Code for failure to submit the country-by-country report within the period established by paragraph 3 of this Article if the country-by-country report is submitted within the period established by the federal executive authority responsible for control and supervision in the area of taxes and levies.

Article 105.16-4. Master File

1. The master file for a reporting period must be prepared in any form and must contain:

  1. information, in diagrammatic form, on the structure of participation in the capital of, and the exercise of control over, the multinational enterprise group, and information on the markets for goods, work, or services in which members of the multinational enterprise group conduct their principal activities;

  2. information on the activities of the multinational enterprise group:

  1. information on the intangible assets of the multinational enterprise group:
  1. information on financial activities within the multinational enterprise group:
  1. other information:

2. If a taxpayer discovers that a submitted master file contains incomplete information, inaccuracies, or completion errors, the taxpayer may submit an amended master file.

3. This Article does not apply to taxpayers that are members of a multinational enterprise group whose aggregate income or revenue satisfies the condition provided for by Article 105.16-3(6)(3) of this Code.

Article 105.16-5. Local File

1. A local file means documentation prepared in any form by a member of a multinational enterprise group in respect of a controlled transaction, or a group of homogeneous transactions, to which another member of that multinational enterprise group is a party and/or beneficiary and whose place of registration, place of residence, or place of tax residence is not the Russian Federation, and containing the information provided for by Article 105.15(1) of this Code.

2. If the local file requires disclosure of information submitted for the same reporting period as part of the master file under Article 105.16-4 of this Code, the information need not be submitted again, provided that the local file identifies the provisions of the master file containing the necessary information.

3. A taxpayer may submit other information confirming that the commercial and/or financial conditions of controlled transactions correspond to those that existed in comparable transactions, having regard to adjustments made to ensure comparability between the commercial and/or financial conditions of the compared transactions whose parties are persons not recognized as related parties and the conditions of the controlled transaction.

4. If a taxpayer discovers that a submitted local file contains incomplete information, inaccuracies, or completion errors, the taxpayer may submit an amended local file.

5. This Article does not apply to taxpayers that are members of a multinational enterprise group whose aggregate income or revenue satisfies the condition provided for by Article 105.16-3(6)(3) of this Code.

Article 105.16-6. Country-by-Country Report

1. A country-by-country report must contain information:

  1. on the aggregate amount of income or revenue from transactions for the reporting period, including a breakdown between the amount of income or revenue from transactions with members of the same multinational enterprise group and the amount of income or revenue from transactions with other persons, including associated enterprises;

  2. on the amount of profit or loss before tax for the reporting period;

  3. on the amount of organizational profit tax, income or profit tax, or an analogous tax calculated for the reporting period;

  4. on the amount of organizational profit tax, income or profit tax, or an analogous tax paid during the reporting period;

  5. on the amount of capital as at the end date of the reporting period;

  6. on the amount of accumulated profit as at the end date of the reporting period;

  7. on the number of employees during the reporting period;

  8. on the value of tangible assets as at the end date of the reporting period;

  9. identifying information on each member of the multinational enterprise group, including the state or territory under whose law the member was established, the state or territory of its tax residence, and the principal activities of each member of the multinational enterprise group.

2. The requirements for the composition of the information provided for by paragraph 1 of this Article are determined by the federal executive authority responsible for control and supervision in the area of taxes and levies in the procedure for completing the country-by-country report provided for by Article 105.16-3(4) of this Code.

3. The information provided for by paragraph 1(1)-(8) of this Article must be stated in aggregate form in respect of the activities of members of the multinational enterprise group that are tax residents and/or permanent establishments in a single state or territory, without separating the information by individual member of the multinational enterprise group.

The information provided for by paragraph 1(1)-(8) of this Article must be stated on the basis of data from the consolidated financial statements prepared by the parent company of the multinational enterprise group in accordance with International Financial Reporting Standards or other internationally recognized financial-reporting standards; on the basis of accounting and/or tax-accounting data prepared under the rules adopted in the state or territory of tax residence of the relevant member of the multinational enterprise group; or on the basis of other information ensuring the completeness and reliability of the information in the country-by-country report. The taxpayer must also ensure consistent annual use of the same information sources to complete the relevant indicators and, if those sources change, disclosure of the reasons for the change.

A taxpayer that is a member of a multinational enterprise group may disclose the methodology and principles used to prepare the country-by-country report and may also provide other additional information containing detailed particulars relating to the information whose submission is mandatory under paragraph 1 of this Article.

4. If a taxpayer discovers that a country-by-country report contains incomplete information, inaccuracies, or completion errors, the taxpayer may submit an amended country-by-country report.

If the amended country-by-country report is submitted before the taxpayer learns that the federal executive authority responsible for control and supervision in the area of taxes and levies, or a territorial tax authority, has established that the country-by-country report contains inaccurate information, the taxpayer is exempt from the liability provided for by Article 129.10 of this Code.

Article 105.16-7. Duty to Submit Information from the Consolidated Financial Statements of a Multinational Enterprise Group and the Financial Statements of Members of a Multinational Enterprise Group

1. If at least one member of a multinational enterprise group, more than 50 percent of whose assets as at the latest reporting date preceding the year in which that member enters into controlled transactions are located in the Russian Federation, enters into foreign-trade transactions that are recognized as controlled transactions and whose subject matter comprises goods falling within one or more of the commodity groups specified in Article 105.14(5) of this Code, the parent company of that multinational enterprise group or the surrogate parent entity of that multinational enterprise group, being a Russian organization or a foreign organization or foreign structure without legal personality that has voluntarily recognized itself as a tax resident of the Russian Federation, must submit to the federal executive authority responsible for control and supervision in the area of taxes and levies information from the consolidated financial statements of that multinational enterprise group and from the financial statements of members of that multinational enterprise group that entered into those transactions and/or transactions for the subsequent sale of the specified goods and/or facilitated those transactions, including by providing transportation, storage, packaging, insurance, financing, or marketing services, under the procedure and within the periods established by this Article.

2. Information from the consolidated financial statements of the multinational enterprise group and the financial statements of members of the multinational enterprise group specified in paragraph 1 of this Article must be submitted to the federal executive authority responsible for control and supervision in the area of taxes and levies electronically in the prescribed formats no later than twelve months after the end date of the financial year in which the transactions specified in paragraph 1 of this Article were entered into.

3. The formats for electronic submission of information from the consolidated financial statements of a multinational enterprise group and the financial statements of members of a multinational enterprise group are approved by the federal executive authority responsible for control and supervision in the area of taxes and levies.

4. Under the procedure determined by Article 93.1(2) of this Code, the federal executive authority responsible for control and supervision in the area of taxes and levies may request from the parent company of a multinational enterprise group or the surrogate parent entity of a multinational enterprise group, being a Russian organization or a foreign organization or foreign structure without legal personality that has voluntarily recognized itself as a tax resident of the Russian Federation, documents and/or information concerning the transactions specified in paragraph 1 of this Article and the members of the multinational enterprise group that facilitated those transactions, including by providing transportation, storage, packaging, insurance, financing, or marketing services.

[Article added by Federal Law No. 539-FZ of November 27, 2023.]

Chapter 14.5. Tax Control in Connection with Transactions between Related Parties

Article 105.17. Audit by the Federal Executive Authority Responsible for Control and Supervision in the Area of Taxes and Levies of the Completeness of Tax Calculation and Payment in Connection with Transactions between Related Parties

1. An audit of the completeness of the calculation and payment of taxes in connection with transactions between related parties (in this Chapter, an audit) is conducted by the federal executive authority responsible for control and supervision in the area of taxes and levies at the location of that authority.

The audit is conducted on the basis of a controlled-transaction notification or a notice from a territorial tax authority sent in accordance with Article 105.16 of this Code, or where a controlled transaction is identified as a result of a repeat field tax audit conducted by the federal executive authority responsible for control and supervision in the area of taxes and levies to supervise the activities of the tax authority that conducted the tax audit, or as a result of tax monitoring. [As amended by Federal Laws No. 348-FZ of November 4, 2014, and No. 6-FZ of February 17, 2021.]

A decision to conduct an audit may not be adopted in respect of a controlled transaction entered into by a taxpayer during a calendar year for which that taxpayer applied to the federal executive authority responsible for control and supervision in the area of taxes and levies to conclude an advance pricing agreement for tax purposes for the same calendar year under the procedure provided for by Chapter 14.6 of this Code, if the federal executive authority responsible for control and supervision in the area of taxes and levies has not adopted either of the decisions provided for by Article 105.22(5)(1) and (2) of this Code. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

When conducting audits, the federal executive authority responsible for control and supervision in the area of taxes and levies may carry out the tax-control measures established by Articles 95-97 of this Code. At the same time, supervision of whether the prices applied in controlled transactions correspond to market prices may not be the subject of field or desk tax audits.

2. An audit is conducted by officials of the federal executive authority responsible for control and supervision in the area of taxes and levies on the basis of a decision of its head or deputy head to conduct the audit. By decision of the head or deputy head of the federal executive authority responsible for control and supervision in the area of taxes and levies, officials of territorial tax authorities may also be engaged to conduct the audit. [As amended by Federal Laws No. 39-FZ of February 26, 2024, and No. 259-FZ of August 8, 2024.]

If a taxpayer files an amended tax return in which the amount of tax calculated in accordance with Article 105.3(6) of this Code is stated in an amount lower, or the amount of a loss in an amount greater, than previously stated, a decision to conduct an audit may be issued no later than two years after the date on which that amended tax return is filed. The audit may cover only the controlled transaction in respect of which an adjustment was made in accordance with Article 105.3(6) of this Code.

If a taxpayer files an application to conclude an advance pricing agreement for tax purposes in accordance with Article 105.19(1) of this Code and, following consideration of that application, the federal executive authority responsible for control and supervision in the area of taxes and levies adopts the decision provided for by Article 105.22(5)(2) of this Code, a decision to conduct an audit in respect of the controlled transaction that was the subject of consideration of the taxpayer's application to conclude the advance pricing agreement may be issued no later than two years after the date on which the decision provided for by Article 105.22(5)(2) of this Code is adopted. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

The running of the period provided for by the third textual paragraph of this paragraph is suspended when the federal executive authority responsible for control and supervision in the area of taxes and levies receives information that the decision provided for by Article 105.22(5)(2) of this Code has been challenged in court. The suspension continues until the date on which the relevant court act enters into legal force. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

The federal executive authority responsible for control and supervision in the area of taxes and levies may not conduct two or more audits in respect of the same controlled transaction, or group of homogeneous transactions, for the same calendar year unless this paragraph provides otherwise.

The federal executive authority responsible for control and supervision in the area of taxes and levies may conduct repeat audits in respect of the same controlled transaction, or group of homogeneous transactions, if the taxpayer files an amended tax return stating an amount of tax lower, or an amount of loss greater, than previously stated in the tax return filed in accordance with Article 105.3(6) of this Code.

If an audit under this Article has been conducted in respect of a taxpayer that is a party to a controlled transaction, or group of homogeneous transactions, for a calendar year, and the audit establishes that the conditions of the controlled transaction, or group of homogeneous transactions, correspond to the conditions of transactions between persons that are not related parties, audits may not be conducted in respect of that transaction, or group of homogeneous transactions, at taxpayers that are the other parties to the transaction or group.

The conduct of an audit in respect of a transaction entered into during a tax period does not prevent field and/or desk tax audits or tax monitoring from being conducted for the same tax period.

[Paragraph as revised by Federal Law No. 150-FZ of June 8, 2015.]

2.1. A special declaration submitted in accordance with the Federal Law “On Voluntary Declaration by Individuals of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation,” and/or the documents and/or information attached to it, and information contained in that special declaration and/or those documents, may not constitute grounds for adopting a decision to conduct an audit and/or sending the notice from a territorial tax authority specified in paragraph 1 of this Article. [Paragraph added by Federal Law No. 150-FZ of June 8, 2015.]

3. The period for conducting an audit is calculated from the date on which the decision to conduct it is adopted through the date on which the certificate recording the conduct of the audit is prepared.

The federal executive authority responsible for control and supervision in the area of taxes and levies must notify the taxpayer of the adoption of that decision within three days after the date on which it is adopted.

4. An audit must be conducted within a period not exceeding six months. In exceptional cases, that period may be extended to 12 months by decision of the head or deputy head of the federal executive authority responsible for control and supervision in the area of taxes and levies.

The grounds and procedure for extending the period for conducting an audit are established by the federal executive authority responsible for control and supervision in the area of taxes and levies.

If it is necessary to obtain information from foreign state authorities, conduct expert examinations, and/or translate into Russian documents submitted by the taxpayer in a foreign language, the period for conducting the audit may be extended by an additional period not exceeding six months. If the audit was extended to obtain information from foreign state authorities and the federal executive authority responsible for control and supervision in the area of taxes and levies was unable to obtain the requested information within six months, the extension period for that audit may be increased by three months.

A copy of the decision to extend the period for conducting the audit must be sent to the taxpayer within three days after the date on which that decision is adopted.

5. An audit may cover controlled transactions entered into during a period not exceeding the three calendar years preceding the year in which the decision to conduct the audit is adopted, or, in the case provided for by the third textual paragraph of paragraph 2 of this Article, during a period not exceeding five calendar years preceding that year. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

If, in determining the comparability of the commercial and/or financial conditions of controlled transactions with the conditions of comparable transactions between persons that are not related parties, a taxpayer applied the methods specified in Article 105.7(1) of this Code or a combination of those methods, the federal executive authority responsible for control and supervision in the area of taxes and levies, when carrying out tax control in connection with transactions between related parties, must apply the method or combination of methods applied by the taxpayer.

Another method or combination of methods may be applied if the federal executive authority responsible for control and supervision in the area of taxes and levies proves that, having regard to the conditions under which the controlled transaction was entered into, the method or combination of methods applied by the taxpayer does not permit the comparability of the commercial and/or financial conditions of the controlled transaction with the conditions of comparable transactions between persons that are not related parties to be determined.

When carrying out tax control in connection with transactions, the federal executive authority responsible for control and supervision in the area of taxes and levies may not apply methods other than those provided for by this Section.

5.1. A taxpayer that has applied to the federal executive authority responsible for control and supervision in the area of taxes and levies to conclude an advance pricing agreement for tax purposes must retain for six years accounting and tax-accounting data and other documents necessary for calculating and paying the taxes specified in Article 105.3(4) of this Code, in calculating which income or expenses under the relevant transaction were taken into account, unless this paragraph provides otherwise.

A taxpayer that has applied to the federal executive authority responsible for control and supervision in the area of taxes and levies to conclude an advance pricing agreement for tax purposes in respect of a foreign-trade transaction at least one party to which is a tax resident of a foreign state with which a treaty or agreement for the avoidance of double taxation has been concluded must retain for 10 years accounting and tax-accounting data and other documents necessary for calculating and paying the taxes specified in Article 105.3(4) of this Code, in calculating which income or expenses under the relevant transaction were taken into account.

[Paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

6. Under the procedure provided for by Article 93(1), (2), and (5) of this Code, the federal executive authority responsible for control and supervision in the area of taxes and levies may send the taxpayer a request to submit the documentation provided for by Article 105.15 of this Code in respect of the transaction, or group of homogeneous transactions, being audited. Documentation requested under this paragraph must be submitted by the taxpayer within 30 days after the date on which the relevant request is received. [As amended by Federal Laws No. 340-FZ of November 27, 2017, and No. 539-FZ of November 27, 2023.]

7. An official of the federal executive authority responsible for control and supervision in the area of taxes and levies conducting an audit may request documents or information from participants in the transactions being audited or from other persons possessing documents or information relating to those transactions. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

Documents must be requested under this paragraph using a procedure analogous to the procedure for requesting documents established by Article 93.1 of this Code and within the periods established by this paragraph. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

Documents or information requested under this paragraph must be submitted by the persons specified in the first textual paragraph of this paragraph within 10 days after the date on which the relevant request is received. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

If the requested documents or information cannot be submitted within the period established by this paragraph, the federal executive authority responsible for control and supervision in the area of taxes and levies may extend the period for submitting those documents or information upon receipt, from the person from whom the documents or information were requested, of a notice stating that the documents or information cannot be submitted within the established period and, where necessary, stating the period within which they can be submitted. That notice must be submitted under the procedure provided for by Article 93(3) of this Code. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

8. On the last day of an audit, the auditor must prepare a certificate recording the conduct of the audit and stating its subject matter and the period during which it was conducted.

The certificate recording the conduct of the audit must be delivered against a signed receipt to the person in respect of which the audit was conducted or its representative, or transmitted by another method evidencing the date on which it was received.

If the taxpayer or its representative evades receipt of the certificate recording the conduct of the audit, the certificate must be sent to the taxpayer by registered mail.

If the certificate recording the conduct of the audit is sent by registered mail, the date of delivery is deemed to be the sixth day counted from the date on which the registered letter was sent.

9. If an audit identifies facts showing that the price applied in a transaction deviated from the market price and that the deviation resulted in an understatement of the amount of tax or an overstatement of the amount of a loss, the authorized officials that conducted the audit must prepare an audit report in the prescribed form within two months after the date on which the certificate recording the conduct of the audit was prepared. [As amended by Federal Law No. 150-FZ of June 8, 2015.]

The form of the audit report and the requirements for preparing it are established by the federal executive authority responsible for control and supervision in the area of taxes and levies.

10. The audit report must be signed by the officials that conducted the audit and by the person in respect of which the audit was conducted or its representative.

If the person in respect of which the audit was conducted or its representative refuses to sign the audit report, a corresponding entry must be made in the report.

11. The audit report must be prepared having regard to the requirements provided for by Article 100(3) of this Code. The audit report must also contain documented facts showing that the price applied in the transaction deviated from the market price upward from the maximum price limit or downward from the minimum price limit, having regard to the relevant price markups or price discounts; substantiation that the deviation resulted in an understatement of the amount of tax or an overstatement of the amount of a loss; and a calculation of the amount of that understatement or overstatement. [As amended by Federal Law No. 150-FZ of June 8, 2015.]

12. Within five days after the date of the audit report, the report must be delivered against a signed receipt to the person in respect of which the audit was conducted or its representative, or transmitted by another method evidencing the date on which it was received by that person or its representative.

If the person in respect of which the audit was conducted or its representative evades receipt of the audit report, that fact must be recorded in the report and the report must be sent by registered mail to the location of the organization or the place of residence of the individual.

If the audit report is sent by registered mail, the date of delivery of the report is deemed to be the sixth day counted from the date on which the registered letter was sent.

13. If the person in respect of which the audit was conducted or its representative disagrees with the facts stated in the audit report or with the conclusions and proposals of the auditors, that person may, within 20 days after the date on which it receives the report, submit to the federal executive authority responsible for control and supervision in the area of taxes and levies written objections to the report as a whole or to individual provisions of the report. The person may attach to the written objections, or transmit within an agreed period to the federal executive authority responsible for control and supervision in the area of taxes and levies, documents or certified copies of documents confirming the validity of the objections.

14. Consideration of the audit report, other audit materials, and written objections to the report submitted by the taxpayer, and adoption of a decision following the audit, must be carried out under a procedure analogous to the procedure for considering tax-audit materials provided for by Article 101 of this Code.

15. Materials and information obtained by the federal executive authority responsible for control and supervision in the area of taxes and levies when carrying out tax-control measures in connection with a transaction between related parties may be used when auditing other persons that are participants in the same controlled transaction.

Article 105.18. Corresponding Adjustments

1. When calculating the taxes specified in Article 105.3(4) of this Code, Russian organizational taxpayers that are the other parties to a controlled transaction (hereinafter, the other party to the transaction) may apply the prices on the basis of which the federal executive authority responsible for control and supervision in the area of taxes and levies adjusted the tax base and the amount of tax (where additional tax was assessed following that federal authority's audit of the completeness of the calculation and payment of taxes in connection with transactions between related parties, based on an assessment of the results of the transaction having regard to market prices), or the prices on the basis of which taxpayers adjusted the tax base and the amount of tax or loss (in the case provided for by Article 105.3(6) of this Code).

The application of those prices for purposes of this Code is recognized as a corresponding adjustment.

Corresponding adjustments are made under the procedure established by this Article.

2. The other party to the transaction is entitled to apply a corresponding adjustment where:

  1. a decision of the federal executive authority responsible for control and supervision in the area of taxes and levies to impose liability, or to refuse to impose liability, for a tax offense, providing for the assessment of additional tax or a reduction in the amount of a loss, has been complied with by the taxpayer in respect of which that decision was adopted. In that case, the right to corresponding adjustments arises on the date of receipt of a notice of eligibility for corresponding adjustments, which is issued or sent by the federal executive authority responsible for control and supervision in the area of taxes and levies under the procedure provided for by paragraphs 5-9 of this Article;

  2. a taxpayer that independently adjusted the tax base and the amount of tax or loss in accordance with Article 105.3(6) of this Code has filed a tax return reflecting the corresponding adjustment and has paid the amount of tax arrears arising from that adjustment, if any.

3. For purposes of applying corresponding adjustments, no adjustments are made to tax-accounting registers or primary documents. Corresponding adjustments are reflected:

  1. where the other party to the transaction became entitled to those adjustments under paragraph 2(1) of this Article, in the tax returns for the taxes specified in Article 105.3(4) of this Code filed for the tax period in which the other party to the transaction received the notice of eligibility for corresponding adjustments;

  2. where the other party to the transaction became entitled to those adjustments under paragraph 2(2) of this Article, in the tax returns for the taxes specified in Article 105.3(4) of this Code filed for the tax period for which the taxpayer independently adjusted the tax base and the amount of tax or loss in accordance with Article 105.3(6) of this Code.

4. Where, as a result of a corresponding adjustment, the other party to the transaction becomes entitled to a tax refund, the rules established by this Code for the refund of funds, as provided for by Chapter 12 of this Code, apply. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

5. Corresponding adjustments provided for by paragraph 2(1) of this Article are made by the other party to the transaction on the basis of information contained in the notice of eligibility for corresponding adjustments sent to that party by the federal executive authority responsible for control and supervision in the area of taxes and levies.

The form of the notice of eligibility for corresponding adjustments and the procedure for issuing it are approved by the federal executive authority responsible for control and supervision in the area of taxes and levies.

Where, following an audit of the completeness of the calculation and payment of taxes in connection with transactions between related parties, the federal executive authority responsible for control and supervision in the area of taxes and levies adopts a decision to impose liability, or to refuse to impose liability, for a tax offense, providing for the assessment of additional tax or a reduction in the amount of a loss, that federal authority notifies the other party to the transaction of its eligibility for corresponding adjustments by delivering the relevant notice, sending it by registered mail, or sending it electronically over telecommunications channels within one month after the date on which that decision is complied with.

The running of the period for issuing or sending the notice of eligibility for corresponding adjustments to the other party to the transaction is suspended when the federal executive authority responsible for control and supervision in the area of taxes and levies receives information that the decision to impose liability, or to refuse to impose liability, for a tax offense, providing for the assessment of additional tax or a reduction in the amount of a loss and forming the basis for the corresponding adjustments, has been challenged in court. The suspension continues until the date on which the relevant court act enters into force.

If the federal executive authority responsible for control and supervision in the area of taxes and levies fails to meet the period established by this paragraph for issuing or sending the notice of eligibility for corresponding adjustments to the other party to the transaction, interest payable to that taxpayer accrues on the amount of tax refundable to the taxpayer as a result of the corresponding adjustment for each calendar day beginning on the day on which the period established by this paragraph for issuing or sending the relevant notice to the taxpayer expires. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

The interest rate is equal to the refinancing rate of the Central Bank of the Russian Federation in effect during the period in which the federal executive authority responsible for control and supervision in the area of taxes and levies failed to meet the period for sending the relevant notice.

6. In the case provided for by paragraph 2(1) of this Article, provided that the notice of eligibility for corresponding adjustments has not been received within the periods specified in paragraph 5 of this Article, the other party to the transaction may apply to the federal executive authority responsible for control and supervision in the area of taxes and levies for the issuance of a notice of eligibility for corresponding adjustments.

The application for issuance of a notice of eligibility for corresponding adjustments must be accompanied by copies of documents confirming the information concerning the decision adopted in respect of the taxpayer to impose liability, or to refuse to impose liability, for a tax offense, providing for the assessment of additional tax or a reduction in the amount of a loss, and confirming compliance with that decision.

7. Following consideration of an application for issuance of a notice of eligibility for corresponding adjustments, the federal executive authority responsible for control and supervision in the area of taxes and levies must, within 15 days after the other party to the transaction files that application, adopt one of the following decisions:

  1. to issue a notice of eligibility for corresponding adjustments;

  2. to refuse to issue a notice of eligibility for corresponding adjustments;

  3. to advise that the period for issuing a notice of eligibility for corresponding adjustments has been suspended because the decision to impose liability, or to refuse to impose liability, for a tax offense, providing for the assessment of additional tax or a reduction in the amount of a loss and forming the basis for the corresponding adjustments, has been challenged.

8. Issuance of a notice of eligibility for corresponding adjustments may be refused where:

  1. the procedure for filing an application for issuance of a notice of eligibility for corresponding adjustments has not been followed;

  2. the information stated in the application has not been confirmed;

  3. during consideration of the application for issuance of a notice of eligibility for corresponding adjustments, the taxpayer files an amended tax return in which the tax base and the amount of tax or loss are changed.

9. If the federal executive authority responsible for control and supervision in the area of taxes and levies adopts a decision to issue a notice of eligibility for corresponding adjustments, the notice must be delivered to the other party to the transaction, sent to it by registered mail, or sent to it electronically over telecommunications channels no later than one day after the date on which that decision is adopted.

The other party to the transaction that applied for issuance of a notice of eligibility for corresponding adjustments must be informed of the adoption of a decision provided for by paragraph 7(2) or (3) of this Article no later than one day after the date on which the relevant decision is adopted.

The forms of the decisions specified in paragraph 7 of this Article and the procedure for adopting them are approved by the federal executive authority responsible for control and supervision in the area of taxes and levies.

10. Corresponding adjustments provided for by paragraph 2(2) of this Article are made by the other party to the transaction on the basis of information sent to it by the taxpayer that adjusted the tax base and the amount of tax or loss on the basis of Article 105.3(6) of this Code, accompanied by documents or information confirming performance of the obligation to pay the tax arising from that adjustment.

11. If the tax return provided for by paragraph 3(2) of this Article is filed with the tax authority after the deadline for filing the notice of controlled transactions, the other party to the transaction must, simultaneously with that tax return, submit the documents or information received from the taxpayer in accordance with paragraph 10 of this Article.

If the other party to the transaction does not submit the documents or information specified in this paragraph, submits documents containing inaccurate information, and/or does not satisfy the conditions specified in paragraph 2(2) of this Article, the amount of tax or loss must be reinstated. The amount of tax must then be paid to the budget under the established procedure, and the relevant amounts of tax sanctions and late-payment interest must be recovered from the other party to the transaction.

The amount by which the tax base or loss is changed as a result of a corresponding adjustment made on the grounds provided for by paragraph 2(1) or (2) of this Article must correspond to the amount by which the tax base or loss is changed in the cases provided for by Article 105.3(5) and (6) of this Code.

12. If a taxpayer that is the other party to a controlled transaction made an adjustment in accordance with a notice of eligibility for corresponding adjustments, and the decision to impose liability, or to refuse to impose liability, for a tax offense, providing for the assessment of additional tax or a reduction in the amount of a loss, is subsequently changed or annulled, or is declared invalid by a court, that taxpayer must make the corresponding reversal adjustment.

If a taxpayer that is the other party to a controlled transaction made an adjustment in accordance with a tax return filed by another taxpayer under Article 105.3(6) of this Code, and that other taxpayer subsequently files an amended tax return reducing the tax base and/or the amount of tax, the taxpayer that is the other party to the controlled transaction must make the corresponding reversal adjustment.

Reversal adjustments are made by the other party to the transaction on the basis of a notice of the need to make reversal adjustments received from the tax authority with which the other party to the transaction is registered, within one month after the date on which that notice is received. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

The form of the notice of the need to make reversal adjustments and the procedure for issuing it are approved by the federal executive authority responsible for control and supervision in the area of taxes and levies.

A notice of the need to make reversal adjustments in connection with the change or annulment, or judicial declaration of invalidity, of a decision to impose liability, or to refuse to impose liability, for a tax offense, providing for the assessment of additional tax or a reduction in the amount of a loss, must be accompanied by a calculation of the reversal adjustments prepared in any form, and by a copy of the relevant court act annulling, changing, or declaring that decision invalid, or copies of the relevant court acts.

A notice of the need to make reversal adjustments in connection with adjustments independently made by a taxpayer in accordance with Article 105.3(6) of this Code must be accompanied by a calculation of the reversal adjustments prepared in any form. The notice must state the filing date of the amended tax return.

The tax authority refunds funds to the taxpayer that is a party to the controlled transaction and in respect of which a decision to impose liability, or to refuse to impose liability, for a tax offense, providing for the assessment of additional tax or a reduction in the amount of a loss, was adopted, or that independently made an adjustment in accordance with Article 105.3(6) of this Code, only after the taxpayer that is the other party to the controlled transaction has made the reversal adjustments and paid the tax. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

13. When refunding the amounts of tax stated in a tax return or amended tax return filed by a taxpayer following corresponding or reversal adjustments made on the basis of the relevant notice, the federal executive authority responsible for control and supervision in the area of taxes and levies may not rely on the absence of documents or the expiry of their retention period. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Article as revised by Federal Law No. 150-FZ of June 8, 2015.]

Article 105.18-1. Adjustments Resulting from a Mutual Agreement Procedure under an International Treaty of the Russian Federation on Taxation Matters

1. For the purpose of applying adjustments resulting from a mutual agreement procedure under an international treaty of the Russian Federation on taxation matters, no adjustments are made to tax-accounting registers or primary documents.

Such adjustments are reflected in the tax returns for the taxes specified in subparagraphs 1 and 2 of paragraph 4 of Article 105.3 of this Code.

2. Where, in connection with adjustments made as a result of a mutual agreement procedure under an international treaty of the Russian Federation on taxation matters, a Russian organizational taxpayer becomes entitled to a refund of funds, that refund is carried out under the procedure established by Article 79 of this Code. [As amended by Federal Law No. 263-FZ of July 14, 2022.]

[Article added by Federal Law No. 325-FZ of September 29, 2019.]

Chapter 14.6. Advance Pricing Agreement for Tax Purposes

Article 105.19. General Provisions on an Advance Pricing Agreement for Tax Purposes

1. A Russian organizational taxpayer classified in accordance with Article 83 of this Code as a major taxpayer, or a taxpayer that is a party to transactions recognized in accordance with paragraph 1 of Article 105.14 of this Code as controlled transactions and whose subject matter consists of goods included in one or more commodity groups specified in paragraph 5 of Article 105.14 of this Code and the aggregate income or expenses from which for a calendar year amount to no less than RUB 2 billion (hereinafter in this Chapter, the taxpayer), is entitled to apply to the federal executive authority responsible for control and supervision in the area of taxes and levies with an application for the conclusion of an advance pricing agreement for tax purposes (hereinafter also referred to as the advance pricing agreement). [As amended by Federal Law No. 539-FZ of November 27, 2023.]

2. An advance pricing agreement is an agreement between the taxpayer and the federal executive authority responsible for control and supervision in the area of taxes and levies on the procedure for determining prices and/or applying pricing methods in controlled transactions for tax purposes during the term of the agreement, for the purpose of ensuring compliance with the provisions of paragraph 1 of Article 105.3 of this Code.

3. The subject matter of an advance pricing agreement consists of:

  1. the types and/or lists of controlled transactions and goods (work, services) in respect of which the agreement is concluded;

  2. the procedure for determining prices and/or a description and the procedure for applying pricing methodologies (formulas) for tax purposes;

  3. the list of information sources used to verify whether the prices applied in transactions correspond to the conditions of the agreement;

  4. the term of the agreement;

  5. the list, procedure, and periods for submitting documents confirming performance of the conditions of the advance pricing agreement.

4. Other conditions of an advance pricing agreement, beyond those specified in paragraph 3 of this Article, may be established by agreement of the parties.

Article 105.20. Parties to an Advance Pricing Agreement

1. Unless paragraph 2 of this Article provides otherwise, the parties to an advance pricing agreement are the taxpayer and the federal executive authority responsible for control and supervision in the area of taxes and levies, represented by its head (deputy head).

2. Where the conclusion of an advance pricing agreement is contemplated in respect of a foreign-trade transaction at least one party to which is a tax resident of a foreign state with which a treaty (agreement) on the avoidance of double taxation has been concluded, the taxpayer is entitled to apply to the federal executive authority responsible for control and supervision in the area of taxes and levies with an application for the conclusion of such an advance pricing agreement with the participation of the competent executive authority of that foreign state. The procedure for concluding such an advance pricing agreement is established by the Ministry of Finance of the Russian Federation. [As amended by Federal Law No. 436-FZ of December 28, 2017.]

The advance pricing agreement provided for by this paragraph is based on the mutual agreement of the federal executive authority responsible for control and supervision in the area of taxes and levies and the competent executive authority of the foreign state, reached as a result of the mutual agreement procedure conducted pursuant to the provisions of Chapter 20.3 of this Code and provided for by the international treaty of the Russian Federation on taxation matters. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

3. Where homogeneous controlled transactions are carried out between several related Russian organizations (a taxpayer group), a multilateral advance pricing agreement may be concluded with those organizations. The conditions of that agreement apply to the entire taxpayer group that concluded it.

When an advance pricing agreement is concluded, its conditions are amended, and compliance with its conditions is reviewed under the procedures established by Articles 105.22 and 105.23 of this Code respectively, one organization from the taxpayer group may represent the common interests of the group, its authority being confirmed by powers of attorney granted under the procedure established by the legislation of the Russian Federation.

4. A taxpayer that has concluded an advance pricing agreement is entitled to inform the persons with whom transactions are carried out of the fact that such an agreement has been concluded and of the procedure established therein for determining the price applied for tax purposes.

Article 105.21. Term of an Advance Pricing Agreement

1. An advance pricing agreement may be concluded for one or several transactions (a group of homogeneous transactions) having the same subject matter, in respect of the following periods or their combination:

  1. the calendar year in which the application for the conclusion of an advance pricing agreement is first submitted;

  2. the two calendar years preceding the period specified in subparagraph 1 of this paragraph;

  3. the two calendar years following the period specified in subparagraph 1 of this paragraph.

[Paragraph as revised by Federal Law No. 539-FZ of November 27, 2023.]

1.1. An advance pricing agreement provided for by paragraph 2 of Article 105.20 of this Code may be concluded only in respect of the periods specified in subparagraphs 1 and 3 of paragraph 1 of this Article, or their combination. [Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

2. A taxpayer that complies with all the conditions of an advance pricing agreement is entitled to apply to the federal executive authority responsible for control and supervision in the area of taxes and levies with an application for extension of the term of the advance pricing agreement.

3. The advance pricing agreement may be extended by agreement of the parties for no more than two years under the procedure provided for by Article 105.22 of this Code.

4. Unless the advance pricing agreement itself provides otherwise, it enters into force on January 1 of the calendar year following the year in which it was signed.

Article 105.22. Procedure for Concluding an Advance Pricing Agreement

1. The following documents must be attached to the taxpayer's application for the conclusion of an advance pricing agreement submitted by the taxpayer to the federal executive authority responsible for control and supervision in the area of taxes and levies:

  1. a draft advance pricing agreement;

  2. documents on the taxpayer's activities connected with controlled transactions, and on the controlled transactions in respect of which the taxpayer proposes to conclude an advance pricing agreement;

  3. copies of the taxpayer's constitutional documents;

  4. [Repealed by Federal Law No. 6-FZ of February 17, 2021.]

  5. [Repealed by Federal Law No. 6-FZ of February 17, 2021.]

  6. the taxpayer's accounting (financial) statements for the latest reporting period; [As amended by Federal Law No. 97-FZ of June 29, 2012.]

6.1) documents confirming that the taxpayer has carried out transactions recognized as controlled transactions in accordance with paragraph 1 of Article 105.14 of this Code and whose subject matter consists of goods included in one or more commodity groups specified in paragraph 5 of Article 105.14 of this Code and the aggregate income or expenses from which for a calendar year amount to no less than RUB 2 billion. The provisions of this subparagraph do not apply to taxpayers classified in accordance with Article 83 of this Code as major taxpayers; [Subparagraph added by Federal Law No. 539-FZ of November 27, 2023.]

  1. a document confirming that the applicant has paid the state duty for the consideration by the federal executive authority responsible for control and supervision in the area of taxes and levies of the application for the conclusion of an advance pricing agreement;

  2. other documents containing information relevant to the conclusion of an advance pricing agreement.

2. The documents listed in paragraph 1 of this Article are submitted to the federal executive authority responsible for control and supervision in the area of taxes and levies in free form, unless another form is established by the legislation of the Russian Federation.

3. The federal executive authority responsible for control and supervision in the area of taxes and levies is entitled to request from the taxpayer other documents not provided for by paragraph 1 of this Article that are necessary for the purposes of the advance pricing agreement.

Those documents must be submitted by the taxpayer to the federal executive authority responsible for control and supervision in the area of taxes and levies within 10 days after receipt of the relevant request of the federal executive authority responsible for control and supervision in the area of taxes and levies. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

If the requested documents cannot be submitted within the period established by this paragraph, the federal executive authority responsible for control and supervision in the area of taxes and levies, upon receiving from the taxpayer from whom documents were requested a notice of the impossibility of submitting the documents within the established period and of the period (if necessary) within which those documents can be submitted, is entitled to extend the period for submitting those documents. The said notice is submitted under the procedure provided for by paragraph 3 of Article 93 of this Code. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

3.1. Together with the application for the conclusion of an advance pricing agreement submitted to the federal executive authority responsible for control and supervision in the area of taxes and levies in accordance with paragraph 2 of Article 105.20 of this Code, the taxpayer submits information on the filing by the taxpayer's counterparty with the competent executive authority of the foreign state of which that counterparty is a tax resident of an analogous application for the purpose of concluding such an agreement, unless this paragraph provides otherwise.

Where, on the date of submission by the taxpayer to the federal executive authority responsible for control and supervision in the area of taxes and levies of the application for the conclusion of an advance pricing agreement in accordance with paragraph 2 of Article 105.20 of this Code, an analogous application for the purpose of concluding an advance pricing agreement has not been submitted to the competent executive authority of the foreign state of which the taxpayer's counterparty is a tax resident, after the taxpayer's counterparty submits the said application, the taxpayer must notify the federal executive authority responsible for control and supervision in the area of taxes and levies in writing of the filing of that application by the taxpayer's counterparty. The relevant information must be submitted by the taxpayer no later than six months after the date of submission by the taxpayer of the application for the conclusion of an advance pricing agreement in accordance with paragraph 2 of Article 105.20 of this Code.

[Paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

4. The federal executive authority responsible for control and supervision in the area of taxes and levies considers the application and other documents submitted by the taxpayer in accordance with paragraphs 1 through 3 of this Article within no more than six months after the date of receipt of the application, unless this paragraph provides otherwise.

The application and other documents submitted by the taxpayer for the purpose of concluding an advance pricing agreement in accordance with paragraph 2 of Article 105.20 of this Code are considered by the federal executive authority responsible for control and supervision in the area of taxes and levies within no more than 24 months from the date of receipt of the application, and, in the case provided for by paragraph 3.1 of this Article, from the date of receipt from the taxpayer of information on the filing by the taxpayer's counterparty of an application with the competent executive authority of the foreign state of which that counterparty is a tax resident, for the purpose of concluding such an advance pricing agreement.

The period for considering the application and other documents submitted by the taxpayer in accordance with paragraph 1 of this Article for the purpose of concluding the advance pricing agreement provided for by paragraph 2 of Article 105.20 of this Code is suspended for the period during which the competent executive authority of the foreign state submits documents and/or information in response to a request sent by the federal executive authority responsible for control and supervision in the area of taxes and levies in the framework of the mutual agreement procedure conducted pursuant to the provisions of Chapter 20.3 of this Code and provided for by the international treaty of the Russian Federation on taxation matters.

The period for considering the documents submitted by the taxpayer may be extended to nine months in the case specified in the first textual paragraph of this paragraph, and, in the case provided for by the second textual paragraph of this paragraph, to 27 months.

The grounds for, and the procedure for, extending the period for considering the documents submitted by the taxpayer are established by the federal executive authority responsible for control and supervision in the area of taxes and levies.

[Paragraph as revised by Federal Law No. 6-FZ of February 17, 2021.]

5. Based on the results of consideration of the documents submitted by the taxpayer in accordance with paragraphs 1 through 3 of this Article, the federal executive authority responsible for control and supervision in the area of taxes and levies adopts one of the following decisions:

  1. a decision to conclude the advance pricing agreement;

  2. a reasoned decision to refuse to conclude such an agreement;

  3. a decision on the need to revise the draft agreement, in which the federal executive authority responsible for control and supervision in the area of taxes and levies invites the taxpayer to revise the draft advance pricing agreement in accordance with the requirements of this Code and to resubmit it together with the documents specified in subparagraph 2 of paragraph 1 of this Article.

6. The relevant decision (to conclude the advance pricing agreement, to refuse to conclude it, or on the need to revise the draft agreement), including, where a decision to conclude the advance pricing agreement has been adopted, the place, date, and time of signing the advance pricing agreement, is sent to the taxpayer (the taxpayer's authorized representative) within five days after the date of adoption of that decision. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

6.1. Where the federal executive authority responsible for control and supervision in the area of taxes and levies adopts a decision provided for by subparagraph 3 of paragraph 5 of this Article, the revised draft advance pricing agreement and the documents specified in subparagraph 2 of paragraph 1 of this Article must be submitted by the taxpayer no later than 30 days after the date on which the taxpayer receives the relevant decision. [Paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

7. Upon resubmission of the draft advance pricing agreement and documents on the basis of the decision provided for by subparagraph 3 of paragraph 5 of this Article, or in accordance with paragraph 8.1 of this Article: [As amended by Federal Law No. 6-FZ of February 17, 2021.]

  1. the state duty provided for by subparagraph 133 of paragraph 1 of Article 333.33 of this Code is not levied; [As amended by Federal Law No. 6-FZ of February 17, 2021.]

  2. the federal executive authority responsible for control and supervision in the area of taxes and levies adopts a decision within three months.

8. The grounds for adopting a decision to refuse to conclude an advance pricing agreement include, in particular:

  1. failure to submit, or submission in incomplete form of, the documents provided for by paragraph 1 of this Article;

  2. failure to pay, or incomplete payment of, the state duty;

  3. a reasoned conclusion that the application of the price-determination procedure and/or pricing methods proposed by the taxpayer in the draft advance pricing agreement will not ensure compliance with the provisions of paragraph 1 of Article 105.3 of this Code;

  4. failure to reach a mutual agreement with the competent executive authority of the foreign state for the purpose of concluding the advance pricing agreement provided for by paragraph 2 of Article 105.20 of this Code; [Subparagraph added by Federal Law No. 6-FZ of February 17, 2021.]

  5. failure to submit the documents (information) provided for by paragraphs 3 and 3.1 of this Article in the manner and within the periods established by this Article; [Subparagraph added by Federal Law No. 6-FZ of February 17, 2021.]

  6. the taxpayer's disagreement with the decision on the need to revise the draft advance pricing agreement (including in the form of failure to submit the revised draft advance pricing agreement within the period established by paragraph 6.1 of this Article); [Subparagraph added by Federal Law No. 6-FZ of February 17, 2021.]

  7. the taxpayer's disagreement with the decision to conclude the advance pricing agreement, expressed by the taxpayer's refusal to sign the advance pricing agreement (including in the form of failure by the taxpayer (its representative) to appear at the federal executive authority responsible for control and supervision in the area of taxes and levies for the signing of the advance pricing agreement). [Subparagraph added by Federal Law No. 6-FZ of February 17, 2021.]

8.1. Where a decision to refuse to conclude an advance pricing agreement has been adopted on the grounds provided for by subparagraph 4 of paragraph 8 of this Article, the taxpayer is entitled, within three months after the date of receipt of that decision, to resubmit to the federal executive authority responsible for control and supervision in the area of taxes and levies, under the procedure provided for by paragraph 7 of this Article, a draft advance pricing agreement in respect of a foreign-trade transaction at least one party to which is a tax resident of a foreign state with which a treaty (agreement) on the avoidance of double taxation has been concluded, without the participation of the competent executive authority of that foreign state. [Paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

9. A decision to refuse to conclude an advance pricing agreement may be challenged in court in accordance with the legislation of the Russian Federation. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

10. A copy of the advance pricing agreement concluded with the taxpayer is sent by the federal executive authority responsible for control and supervision in the area of taxes and levies within three days after the date of signing of that agreement to the tax authority at the place where the taxpayer is registered as a major taxpayer.

11. The taxpayer's application for the conclusion of an advance pricing agreement submitted by the taxpayer to the federal executive authority responsible for control and supervision in the area of taxes and levies may be withdrawn by that taxpayer. In that case, the amount of state duty paid, as provided for by subparagraph 133 of paragraph 1 of Article 333.33 of this Code, is not refunded. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

12. An advance pricing agreement may be amended under the procedure provided for by this Article.

Article 105.23. Review of Compliance with an Advance Pricing Agreement

1. The competent federal tax authority reviews compliance under Chapter 14.5.

2. If the taxpayer has complied, including as established by review, the authority may not adopt a liability decision assessing additional tax, late-payment interest, or fines or reducing losses for controlled transactions whose prices or methods were agreed. [As amended by Federal Law No. 150-FZ of June 8, 2015.]

Article 105.24. Termination of an Advance Pricing Agreement

1. An agreement terminates when its term expires or earlier under this Article.

2. The head or deputy head of the competent federal tax authority terminates it early if a Chapter 14.5 review finds a breach during its term causing underpayment. It may also be terminated by agreement or court decision.

3. Within five days, the termination decision must be delivered against receipt, by another evidenced method, or by registered mail. A mailed decision is deemed received six days after sending. A copy is sent within the same period to the authority where the taxpayer is registered as a major taxpayer.

4. The taxpayer may appeal the decision to an arbitrazh court under Russian arbitrazh-procedure legislation.

5. Tax, late-payment interest, and a fine are payable only if termination for breach caused understated tax.

Article 105.25. Stability of Agreement Terms

1. Terms remain unchanged when tax legislation governing conclusion, amendment, or termination changes.

2. If other changes in Russian tax or customs legislation affect the taxpayer's activity, the parties may amend the agreement accordingly.

Section V.2. Tax Control in the Form of Tax Monitoring

[Section added by Federal Law No. 348-FZ of November 4, 2014.]

Chapter 14.7. Tax Monitoring; Information-Interaction Regulations

Article 105.26. General Provisions on Tax Monitoring

1. Tax monitoring examines whether an organization correctly calculates or withholds and fully and timely pays or remits taxes, levies, and insurance contributions imposed on it as taxpayer, payer, or tax agent.

For a consolidated-group member, it also examines correct determination of its income and expenses for consolidated organizational profit tax.

For the responsible member, it does not examine other members' determination of those amounts.

For a taxpayer party to an investment-protection and promotion agreement, it also verifies actual costs for which the Federal Law On Protection and Promotion of Investments in the Russian Federation provides state support. [Paragraph added by Federal Law No. 225-FZ of June 28, 2022.]

[Paragraph as revised by Federal Law No. 240-FZ of July 3, 2016.]

2. A tax authority conducts monitoring under a decision to do so.

3. Unless this paragraph provides otherwise, an organization may apply if all conditions are met: [As amended by Federal Law No. 130-FZ of May 1, 2016.]

  1. VAT, excise taxes, individual income tax, organizational profit tax, mineral extraction tax, and insurance contributions payable or remittable for the preceding calendar year total at least RUB 80 million, excluding taxes on movement across the Eurasian Economic Union customs border; [As amended by Federal Laws No. 240-FZ of July 3, 2016, No. 470-FZ of December 29, 2020, and No. 259-FZ of August 8, 2024.]

This includes taxes imposed on the organization as taxpayer and tax agent. [Paragraph added by Federal Law No. 240-FZ of July 3, 2016.] [As amended by Federal Law No. 470-FZ of December 29, 2020.]

[Paragraph added by Federal Law No. 240-FZ of July 3, 2016; repealed by Federal Law No. 470-FZ of December 29, 2020.]

  1. preceding-year revenue in annual financial statements is at least RUB 800 million; [As amended by Federal Laws No. 470-FZ of December 29, 2020, and No. 259-FZ of August 8, 2024.]

  2. assets in financial statements at December 31 of the preceding year total at least RUB 800 million. [As amended by Federal Laws No. 470-FZ of December 29, 2020, and No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 130-FZ of May 1, 2016; repealed by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 225-FZ of June 28, 2022; repealed by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph added by Federal Law No. 64-FZ of March 18, 2023; repealed by Federal Law No. 259-FZ of August 8, 2024.]

An organization resident in a special economic zone need not meet these conditions. [Paragraph added by Federal Law No. 522-FZ of November 2, 2023.]

3.1. Paragraph 3 conditions are not mandatory for:

  1. an organization already subject to tax monitoring;

  2. a resident of a territory of advanced development under Federal Law No. 473-FZ of December 29, 2014, On Territories of Advanced Development in the Russian Federation; the Free Port of Vladivostok under Federal Law No. 212-FZ of July 13, 2015, On the Free Port of Vladivostok; or the Russian Arctic Zone under Federal Law No. 193-FZ of July 13, 2020, On State Support for Entrepreneurial Activity in the Arctic Zone of the Russian Federation;

  3. a taxpayer party to an investment-protection and promotion agreement;

  4. a member of an industrial cluster satisfying Government requirements;

  5. a special-economic-zone resident;

  6. a former consolidated-group member;

  7. organizations where one directly and/or indirectly holds at least 50 percent of another and together they meet all of:

  1. a lottery operator under Federal Law No. 138-FZ of November 11, 2003, On Lotteries;

  2. a state or municipal institution.

[Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

4. The monitoring period is a calendar year. [As amended by Federal Law No. 130-FZ of May 1, 2016.]

5. Monitoring runs from January 1 of that year through October 1 of the following year.

If, in a non-monitored calendar year, an amended return or calculation for the monitored year is filed less than three months before monitoring ends, the head or deputy head may extend monitoring by up to three months. [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

If an amended VAT or excise return claiming a refund is filed less than six months before monitoring ends, it may be extended by up to six months. [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

The extension decision must be adopted before the original end date. [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

It must be sent to the organization within five days. [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

A return, calculation, amended return, or amended calculation for the monitored year is examined within monitoring, which may not end earlier than three months after filing. [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.] [As amended by Federal Law No. 259-FZ of August 8, 2024.]

[Paragraph as revised by Federal Law No. 130-FZ of May 1, 2016.]

6. The information-interaction regulations state in particular:

  1. periods and procedures for electronically supplying tax-related documents and information and/or, at the organization's option, access through its information systems;

  2. procedure for officials to inspect originals;

  3. access times during monitoring and the following three years where system access is provided; [As amended by Federal Law No. 225-FZ of June 28, 2022.]

An organization party to an investment-protection and promotion agreement must electronically supply or provide system access to material on actual supported costs. Material for costs from the agreement date through January 1 of the first monitored year must be supplied during monitoring for that first period; [Paragraph added by Federal Law No. 225-FZ of June 28, 2022.]

  1. composition and structure of disclosed accounting and tax-register indicators and information on the internal-control system governing business events and correct, complete, and timely tax compliance.

The competent federal tax authority approves the form and requirements, amendment procedure, organizational information-system requirements, document formats, and access procedure.

[Paragraph as revised by Federal Law No. 470-FZ of December 29, 2020.]

7. An internal-control system is the organizational structure, methodologies, and procedures approved for orderly and efficient financial and economic activity, including financial and operating performance and asset preservation; identifying, assessing, minimizing, and/or eliminating tax-compliance risks; detecting, correcting, and preventing calculation errors and information distortion; and timely preparing financial, tax, and other reporting. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

It must satisfy requirements established by the competent federal tax authority.

[Paragraph added by Federal Law No. 240-FZ of July 3, 2016.]

Article 105.27. Procedure for Filing an Application for Tax Monitoring and Adopting a Decision to Conduct or Refuse to Conduct Tax Monitoring

1. An organization not subject to tax monitoring must file an application for tax monitoring with the tax authority at its location no later than September 1 of the year preceding the monitoring period. [As amended by Federal Laws No. 130-FZ of May 1, 2016, and No. 470-FZ of December 29, 2020.]

An organization classified as a major taxpayer under Article 83 of this Code files its application with the tax authority at the place of its registration as a major taxpayer.

The application form is approved by the federal executive authority responsible for control and supervision in the area of taxes and levies.

1.1. [Paragraph added by Federal Law No. 130-FZ of May 1, 2016; repealed by Federal Law No. 470-FZ of December 29, 2020.]

2. The following must be filed together with the application for tax monitoring:

  1. information-interaction regulations; [As amended by Federal Law No. 240-FZ of July 3, 2016.]

  2. information on organizations and individuals directly and/or indirectly participating in the applicant organization where that participation exceeds 25 percent;

  3. the organization's tax accounting policy in effect for the calendar year in which the application is filed, including information on how the organization records income, expenses, taxable objects, and tax bases in accounting and tax registers, and information on accounting registers and analytical tax registers; [As amended by Federal Law No. 470-FZ of December 29, 2020.]

  4. internal documents governing the organization's internal-control system. [Subparagraph added by Federal Law No. 240-FZ of July 3, 2016.]

3. An organization that has filed an application for tax monitoring may withdraw it on the basis of a written application before the tax authority adopts a decision to conduct or to refuse tax monitoring.

Upon withdrawal of the application for tax monitoring, that application is treated as not having been filed.

3.1. If the submitted information-interaction regulations do not fully state the information required by Article 105.26(6) of this Code, the tax authority must, no later than one month after receiving the application, notify the organization with a demand to submit within 10 days the necessary explanations (additional documents and information) and/or to make the corresponding amendments (additions) to the information-interaction regulations. [Paragraph added by Federal Law No. 240-FZ of July 3, 2016.]

4. After reviewing the application for tax monitoring and the documents (information) submitted by the organization under paragraphs 2 and 3.1 of this Article, the head or deputy head of the tax authority must, before November 1 of the year in which the application for tax monitoring is filed, adopt one of the following decisions: [As amended by Federal Law No. 240-FZ of July 3, 2016.]

  1. a decision to conduct tax monitoring;

  2. a decision to refuse tax monitoring.

5. A decision to refuse tax monitoring must be reasoned. Grounds for refusal are:

  1. failure by the organization to submit, or submission in incomplete form of, documents and information required under paragraph 2 of this Article;

  2. failure by the organization to satisfy the conditions of Article 105.26(3) of this Code;

  3. the information-interaction regulations do not conform to the prescribed form and requirements for information-interaction regulations;

  4. the organization's internal-control system does not conform to the established requirements for organizing an internal-control system. [Subparagraph added by Federal Law No. 240-FZ of July 3, 2016.]

6. The decision to conduct tax monitoring or the decision to refuse tax monitoring must be sent to the organization within five days after its adoption.

7. If an organization in respect of which tax monitoring is being conducted does not file, before December 1 of the year for which tax monitoring is being conducted, an application declining tax monitoring, the tax authority adopts a decision to conduct tax monitoring for the following period. [Paragraph added by Federal Law No. 130-FZ of May 1, 2016.] [As amended by Federal Law No. 470-FZ of December 29, 2020.]

8. Within ten days from the date of receipt of an application declining tax monitoring from an organization recognized as a taxpayer that is a party to an agreement on the protection and promotion of capital investments, the tax authority notifies the authorized federal executive authority that signs agreements on the protection and promotion of capital investments on behalf of the Russian Federation of the receipt of that application. [Paragraph added by Federal Law No. 225-FZ of June 28, 2022.]

Article 105.28. Procedure for Early Termination of Tax Monitoring

1. Tax monitoring is terminated early in the following cases:

  1. failure by the organization to comply with the information-interaction regulations, where such failure has become an obstacle to conducting tax monitoring;

  2. detection by the tax authority that the organization has submitted inaccurate information during tax monitoring;

  3. systematic (two or more times) failure to submit or untimely submission to the tax authority, during tax monitoring, of documents (information) and explanations in the manner provided by Article 105.29 of this Code; [As amended by Federal Law No. 470-FZ of December 29, 2020.]

  4. state registration of the termination of the organization as a result of liquidation, reorganization, or exclusion from the Unified State Register of Legal Entities. [Subparagraph added by Federal Law No. 259-FZ of August 8, 2024.]

1.1. The tax authority notifies the organization in electronic form of the existence of grounds for early termination of tax monitoring within ten days from the date on which the circumstances provided for in paragraph 1 of this Article are established.

Where the circumstances constituting grounds for early termination of tax monitoring are capable of being remedied, the organization, within ten days from the date of receipt of the notice referred to in the first paragraph of this paragraph, takes measures to remedy those circumstances and notifies the tax authority accordingly, or submits explanations and documents (if any) confirming the absence of grounds for early termination of tax monitoring. Explanations and attached documents (if any) are submitted to the tax authority in electronic form via telecommunications channels and/or by providing access to such documents through the organization's information systems, where the tax authority has been granted such access.

[Paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

2. Based on the results of reviewing the notice of remediation of circumstances constituting grounds for early termination of tax monitoring, or the explanations and attached documents (if any) submitted by the organization, or in the absence thereof, the tax authority, within ten days from the expiration of the deadline for their submission, either adopts a decision on early termination of tax monitoring or notifies the organization in electronic form of the absence of grounds for early termination of tax monitoring. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

3. Within ten days from the date of adoption of a decision on early termination of tax monitoring in respect of an organization recognized as a taxpayer that is a party to an agreement on the protection and promotion of capital investments, the tax authority notifies the authorized federal executive authority that signs agreements on the protection and promotion of capital investments on behalf of the Russian Federation of the adoption of that decision. [Paragraph added by Federal Law No. 225-FZ of June 28, 2022.]

Chapter 14.8. PROCEDURE FOR CONDUCTING TAX MONITORING. REASONED OPINION OF THE TAX AUTHORITY

Article 105.29. Procedure for Conducting Tax Monitoring

1. Tax monitoring is conducted by authorized officials of the tax authority in accordance with their official duties at the location of the tax authority.

2. If, during tax monitoring, contradictions are identified between the information contained in the submitted documents (information), or discrepancies are identified between the information submitted by the organization and the information contained in documents held by the tax authority, the tax authority notifies the organization thereof, requiring it to submit the necessary explanations or to make the appropriate corrections within five days. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

If, after reviewing the explanations submitted by the organization, or in the absence of such explanations, the tax authority establishes a fact indicating incorrect calculation (withholding) or incomplete or untimely payment (remittance) of taxes, levies, or social insurance contributions, the tax authority must prepare a reasoned opinion in the manner provided for in Article 105.30 of this Code, taking into account the provisions of this Article. [As amended by Federal Laws No. 243-FZ of July 3, 2016, and No. 470-FZ of December 29, 2020.]

If, after reviewing the explanations submitted by an organization recognized as a taxpayer that is a party to an agreement on the protection and promotion of capital investments, or in the absence of such explanations, the tax authority establishes a fact indicating a distortion of the amounts of actual costs for which Federal Law "On the Protection and Promotion of Capital Investments in the Russian Federation" provides for state support measures, the tax authority must prepare a reasoned opinion in the manner provided for in Article 105.30 of this Code, taking into account the provisions of this Article. [Paragraph added by Federal Law No. 225-FZ of June 28, 2022.]

2.1. Where the tax authority establishes a fact indicating incorrect calculation (withholding) or incomplete and/or untimely payment (remittance) of taxes, levies, or social insurance contributions, the tax authority sends the organization, within ten days, an electronic notice of the existence of grounds for preparing a reasoned opinion in the manner provided for in Article 105.30 of this Code.

Where tax monitoring is conducted in respect of an organization recognized as a taxpayer that is a party to an agreement on the protection and promotion of capital investments, and where the tax authority establishes a fact indicating incorrect determination of the amounts of actual costs for which Federal Law No. 69-FZ of April 1, 2020, "On the Protection and Promotion of Capital Investments in the Russian Federation" provides for state support measures, the tax authority also sends the organization, within ten days, an electronic notice of the existence of grounds for preparing a reasoned opinion in the manner provided for in Article 105.30 of this Code. [Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

The notice of the existence of grounds for preparing a reasoned opinion states the documented facts identified during tax monitoring that indicate incorrect calculation (withholding) or incomplete or untimely payment (remittance) by the organization of taxes, levies, or social insurance contributions, or distortion by an organization recognized as a taxpayer that is a party to an agreement on the protection and promotion of capital investments of the amounts of actual costs for which Federal Law No. 69-FZ of April 1, 2020, "On the Protection and Promotion of Capital Investments in the Russian Federation" provides for state support measures, as well as the tax authority's conclusions and proposals for remedying the identified violations. [As amended by Federal Law No. 259-FZ of August 8, 2024.]

Within fifteen days from the date of receipt of a notice of the existence of grounds for preparing a reasoned opinion at the initiative of the tax authority, the organization may submit the necessary explanations to the tax authority or make the appropriate corrections, notifying the tax authority thereof in electronic form via telecommunications channels and/or through the organization's information systems to which the tax authority has been granted access.

If the facts identified by the tax authority, taking into account the explanations (notification) submitted by the organization, or in the absence of explanations (a notification) from the organization, indicate incorrect calculation (withholding) or incomplete or untimely payment (remittance) of taxes, levies, or social insurance contributions, the tax authority must prepare a reasoned opinion in the manner provided for in Article 105.30 of this Code.

[Paragraph 2.1 added by Federal Law No. 470-FZ of December 29, 2020.]

3. During tax monitoring, the tax authority may demand from the organization the necessary documents (information) and explanations relating to the correct calculation (withholding), full and timely payment (remittance) of taxes, levies, and social insurance contributions, and may also examine witnesses, inspect territories, and engage an expert and a specialist in accordance with the procedure established by Articles 95 and 96 of this Code. [As amended by Federal Laws No. 130-FZ of May 1, 2016, No. 243-FZ of July 3, 2016, and No. 389-FZ of July 31, 2023.] When tax monitoring is conducted in respect of an organization recognized as a taxpayer that is a party to an agreement on the protection and promotion of capital investments, the tax authority may also demand from the organization the necessary documents (information) and explanations relating to the actual incurrence of costs in respect of which Federal Law "On the Protection and Promotion of Capital Investments in the Russian Federation" provides for state support measures, including, during the period for conducting tax monitoring for the first period for which tax monitoring is conducted, in respect of costs incurred from the date of conclusion of the agreement on the protection and promotion of capital investments until January 1 of the year in which the first period for which tax monitoring is conducted falls. [Paragraph added by Federal Law No. 225-FZ of June 28, 2022.] 4. The demanded documents (information) and explanations may be submitted to the tax authority in person or through a representative, transmitted in electronic form via telecommunications channels, or transmitted through the organization's information systems to which the tax authority has been granted access. [As amended by Federal Laws No. 240-FZ of July 3, 2016, and No. 470-FZ of December 29, 2020.] Documents on paper are submitted in the form of copies certified by the organization. Copies of documents submitted to the tax authority or its official may not be required to be notarized unless otherwise provided by the legislation of the Russian Federation. If documents demanded from the organization were prepared in electronic form using formats established by the federal executive authority responsible for control and supervision in the area of taxes and levies, the organization may transmit them to the tax authority in electronic form via telecommunications channels or through the organization's information systems to which the tax authority has been granted access. Such documents must be certified by the enhanced qualified electronic signature of the organization or its representative. [As amended by Federal Law No. 470-FZ of December 29, 2020.] The procedure for transmitting a demand for the submission of documents (information) and explanations, and for submitting documents (information) and explanations in response to a demand of the tax authority in electronic form via telecommunications channels or through the organization's information systems to which the tax authority has been granted access, is established by the federal executive authority responsible for control and supervision in the area of taxes and levies. [As amended by Federal Law No. 470-FZ of December 29, 2020.] Demanded documents prepared on paper may be submitted to the tax authority in electronic form as electronic images of documents, meaning paper documents converted into electronic form by scanning while preserving their particulars. Demanded information or explanations may be submitted to the tax authority in electronic form as electronic images of documents. [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.] Electronic images of documents are submitted to the tax authority, in the formats approved by the federal executive authority responsible for control and supervision in the area of taxes and levies, via telecommunications channels or through the organization's information systems to which the tax authority has been granted access, and must be certified by the enhanced qualified electronic signature of the organization or its representative. [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.] 5. Documents (information) and explanations demanded in accordance with paragraph 3 of this Article during tax monitoring are submitted by the organization within ten days from the date of receipt of the relevant demand. If the organization is unable to submit the demanded documents (information) and explanations within the period established by this paragraph, on the day following the day on which it receives the demand for the submission of documents (information) and explanations the organization notifies, in electronic form, the tax authority officials conducting the tax monitoring that it is unable to submit the documents (information) and explanations within that period, stating the reasons why the demanded documents (information) and explanations cannot be submitted within the established period and the periods within which the organization can submit them. [As amended by Federal Law No. 470-FZ of December 29, 2020.] The notice referred to in the second paragraph of this paragraph is submitted in electronic form via telecommunications channels or through the organization's information systems to which the tax authority has been granted access. [Paragraph added by Federal Law No. 240-FZ of July 3, 2016.] [As amended by Federal Law No. 470-FZ of December 29, 2020.] The head or deputy head of the tax authority may, on the basis of that notice and within two days from the date of its receipt, extend the periods for submission by the organization of the documents (information) and explanations or refuse to extend those periods, for which purpose a separate decision is issued. 6. During tax monitoring, the tax authority may not demand from the organization documents previously submitted to the tax authority as paper copies certified by the organization or its representative or in electronic form certified by the enhanced qualified electronic signature of the organization or its representative. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

Article 105.30. Reasoned Opinion of the Tax Authority

1. The reasoned opinion of the tax authority (hereinafter in this Chapter, the reasoned opinion) reflects the tax authority's position on questions of the correctness of calculating (withholding) and the completeness and timeliness of paying (remitting) taxes, levies, and insurance contributions. The reasoned opinion is sent to the organization during the conduct of tax monitoring. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

The reasoned opinion is signed by the head (deputy head) of the tax authority.

The form and requirements for preparing the reasoned opinion are established by the federal executive authority responsible for control and supervision in the area of taxes and levies.

When tax monitoring is conducted with respect to an organization recognized as a taxpayer that is a party to an investment protection and promotion agreement, the reasoned opinion also reflects the tax authority's position on questions of the correctness of determining the amounts of actual costs in respect of which the Federal Law "On Protection and Promotion of Investments in the Russian Federation" provides for the granting of state support measures. [Textual paragraph added by Federal Law No. 225-FZ of June 28, 2022.]

2. The tax authority prepares a reasoned opinion on its own initiative or at the organization's request.

3. A reasoned opinion is prepared on the tax authority's own initiative if, during tax monitoring, the tax authority establishes a fact indicating incorrect calculation (withholding), incomplete payment (remittance), or untimely payment (remittance) by the organization of taxes, levies, or insurance contributions. The reasoned opinion is sent to the organization within five days from the date of its preparation. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

The reasoned opinion referred to in this paragraph may be prepared during the period of tax monitoring. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

4. A request for a reasoned opinion is submitted by the organization to the tax authority conducting tax monitoring when the organization has doubts or uncertainty regarding questions of the correctness of calculating (withholding) and the completeness and timeliness of paying (remitting) taxes, levies, and insurance contributions in connection with a completed or planned transaction (operation) or a set of interrelated transactions (operations), as well as in connection with other facts of the organization's economic life that have occurred. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

The form and format in which a request for a reasoned opinion is prepared, as well as the requirements for preparing such a request, are established by the federal executive authority responsible for control and supervision in the area of taxes and levies. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph as revised by Federal Law No. 130-FZ of May 1, 2016.]

4.1. A request for a reasoned opinion must contain:

  1. a description of the business purpose and the principal terms, including the rights and obligations of the parties and the time limits and conditions for making payments, in connection with the completed or planned transaction (operation) or set of interrelated transactions (operations), as well as in connection with other facts of the organization's economic life that have occurred;

  2. information about the activities of counterparties and other persons and the functions performed by them in connection with the completed or planned transaction (operation) or set of interrelated transactions (operations), as well as in connection with other facts of the organization's economic life that have occurred, with an indication of the states and territories of which they are tax residents, and other information material to the procedure for calculating (withholding) and paying (remitting) taxes and levies in connection with the completed or planned transaction (operation) or set of interrelated transactions (operations), as well as in connection with other facts of the organization's economic life that have occurred;

  3. the organization's position on questions of the procedure for calculating (withholding) and paying (remitting) taxes and levies with respect to the completed or planned transaction (operation) or set of interrelated transactions (operations), as well as with respect to other facts of the organization's economic life that have occurred.

[Paragraph added by Federal Law No. 130-FZ of May 1, 2016.]

4.2. Copies of documents confirming the information set out in the request may be attached to the request for a reasoned opinion.

A request for a reasoned opinion with respect to a transaction (operation) or set of interrelated transactions (operations), as well as other facts of economic life, may be submitted by the organization no later than July 1 of the year following the period in which they occurred.

When reviewing a request for a reasoned opinion, the tax authority may require the organization that submitted the request to provide the documents (information) necessary for preparing the reasoned opinion, in accordance with the procedure established by Article 105.29 of this Code.

[Paragraph added by Federal Law No. 130-FZ of May 1, 2016.]

4.3. The request for a reasoned opinion and the documents attached thereto (if any) are submitted to the tax authority in electronic form through telecommunications channels or through the organization's information systems to which the tax authority has been granted access. [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

4.4. An organization that has submitted a request for a reasoned opinion prior to the preparation of the reasoned opinion by the tax authority may withdraw that request by submitting the corresponding application to the tax authority.

The form and format of the application for withdrawal of a request for a reasoned opinion are approved by the federal executive authority responsible for control and supervision in the area of taxes and levies.

Withdrawal of a request for a reasoned opinion does not deprive the organization that submitted the relevant request of the right to resubmit a request for a reasoned opinion on the same circumstances.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

4.5. The tax authority leaves a request for a reasoned opinion without consideration in the event that the request does not comply with the requirements established by paragraph 4.1 of this Article, or upon receipt of an application for withdrawal of that request.

The tax authority reviewing a request for a reasoned opinion adopts a decision to leave that request without consideration within five days from the date of receipt of the request or of the application for withdrawal of that request.

The form and format of the decision to leave a request for a reasoned opinion without consideration are approved by the federal executive authority responsible for control and supervision in the area of taxes and levies.

The decision to leave a request for a reasoned opinion without consideration is sent to the organization in electronic form through telecommunications channels or through the organization's information systems to which the tax authority has been granted access, within three days from the date of adoption of that decision.

Leaving a request for a reasoned opinion without consideration does not preclude the organization from resubmitting that request within the period established by paragraph 4.2 of this Article.

[Paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

5. A reasoned opinion prepared at the organization's request must be sent to that organization by the tax authority that received the request within one month from the date of receipt of that request.

The period for sending the reasoned opinion at the organization's request may be extended by the tax authority by one month for purposes of requiring from that organization or from other persons the documents (information) necessary for preparing the reasoned opinion.

The tax authority notifies the organization of the extension of the period for sending the reasoned opinion in electronic form within three days from the date of adoption of the relevant decision. [As amended by Federal Law No. 470-FZ of December 29, 2020.]

Where it is necessary to obtain from the Ministry of Finance of the Russian Federation, the financial authorities of the constituent entities of the Russian Federation, municipal formations, or the "Sirius" federal territory clarifications on questions of the application of the legislation of the Russian Federation on taxes and levies, the legislation of constituent entities of the Russian Federation on taxes and levies, the normative legal acts of municipal formations on local taxes and levies, or the normative legal acts of the representative body of the "Sirius" federal territory on local taxes and levies, for the purpose of preparing the reasoned opinion, the period for sending the reasoned opinion at the organization's request is suspended for the time required to obtain such clarifications, but for no more than three months; the organization is notified thereof with an indication of the authority whose clarifications are necessary for preparing the reasoned opinion. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

6. The organization notifies the tax authority that prepared the reasoned opinion of its agreement with the reasoned opinion within one month from the date of receipt thereof, attaching documents confirming compliance with that reasoned opinion (if any).

The organization notifies the tax authority that prepared the reasoned opinion with respect to planned transactions (operations) or a set of interrelated transactions (operations) of the commencement of (or the abandonment of) such transactions (operations) no later than one month from the date of their commencement (or the date of such abandonment). [Textual paragraph added by Federal Law No. 130-FZ of May 1, 2016.] [As amended by Federal Law No. 470-FZ of December 29, 2020.]

The notification referred to in this paragraph and the documents attached thereto (if any) confirming compliance with that reasoned opinion are submitted to the tax authority in electronic form through telecommunications channels or through the organization's information systems to which the tax authority has been granted access. [Textual paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

7. The reasoned opinion is binding on the tax authorities and the organization during tax monitoring, except where the reasoned opinion is based on incomplete or inaccurate information provided by the organization; the material terms of performance of a transaction (operation) or set of interrelated transactions (operations), or the occurrence of another fact of economic life, do not correspond to the information provided by the organization; or, at the time of performance of the transaction (operation) or set of interrelated transactions (operations), or the occurrence of another fact of economic life, the provisions of legislation and normative legal acts on the basis of which the reasoned opinion was prepared have ceased to have effect or have been amended.

The organization gives effect to the reasoned opinion by reflecting the tax authority's position set out therein in its tax accounting records, tax returns (calculations) (including amended tax returns (calculations)), or by other means.

[Paragraph as revised by Federal Law No. 130-FZ of May 1, 2016.]

8. In the event of disagreement with the reasoned opinion, the organization submits its objections to the tax authority that prepared the reasoned opinion within one month from the date of receipt thereof.

The tax authority that received the objections is obligated, within three days from the date of their receipt, to forward those objections along with all materials in its possession to the federal executive authority responsible for control and supervision in the area of taxes and levies for the purpose of initiating a mutual agreement procedure within the framework of tax monitoring. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

9. The tax authority notifies the organization, no later than December 1 of the year following the period for which tax monitoring was conducted, of the existence (or absence) of unperformed reasoned opinions that were sent to the organization during the conduct of tax monitoring. [As amended by Federal Law No. 130-FZ of May 1, 2016.]

10. During tax monitoring, the tax authority may not send the organization a reasoned opinion on questions connected with monitoring whether the prices applied by the organization in controlled transactions conform to market prices.

Article 105.31. Mutual Agreement Procedure within Tax Monitoring

[Heading as revised by Federal Law No. 325-FZ of September 29, 2019.]

1. After receiving Article 105.30(8) disagreements and materials, the competent federal tax authority initiates a mutual agreement procedure within tax monitoring. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

2. Its head or deputy head conducts the procedure within one month, with the issuing tax authority and disagreeing organization or representative.

3. The authority notifies the organization that the reasoned opinion is changed or remains unchanged.

4. The head or deputy head signs the notice, which must be delivered or sent within three days after preparation.

5. Within one month after receipt, the organization must notify the issuing authority of agreement or disagreement and attach any compliance documents.

The notice and attachments must be submitted electronically through telecommunications channels or accessible organizational systems. [Paragraph added by Federal Law No. 470-FZ of December 29, 2020.]

Section VI. Tax Offenses and Liability

Chapter 15. General Provisions on Liability for Tax Offenses

Article 106. Definition of a Tax Offense

A tax offense is an unlawful culpable act or omission in violation of tax legislation by a taxpayer, insurance-contribution payer, tax agent, or other person for which this Code imposes liability. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 243-FZ of July 3, 2016.]

Article 107. Persons Subject to Liability

1. Organizations and individuals are liable in cases under Chapters 16 and 18. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

2. An individual may be held liable from age sixteen. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

Article 108. General Conditions for Liability

1. No person may be held liable except on grounds and under procedures prescribed by this Code.

2. No person may be held liable twice for the same tax offense. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

3. Liability for a tax-law violation requires an effective tax-authority decision establishing it. [As amended by Federal Law No. 383-FZ of December 29, 2009.]

4. Organizational liability does not relieve officials from administrative, criminal, or other liability where grounds exist.

5. Liability does not relieve the duty to pay or remit tax, levies, insurance contributions, and late-payment interest. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

6. A person is presumed innocent until guilt is proved under federal law; need not prove innocence; and receives the benefit of irremovable doubt. Tax authorities bear the burden of proving the offense and guilt. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 137-FZ of November 4, 2005.]

7. The managing partner responsible for tax accounting is liable for violations connected with an investment-partnership agreement.

Each participant is liable for failure to pay organizational profit tax or individual income tax on its share unless this Code provides otherwise.

[Paragraph added by Federal Law No. 336-FZ of November 28, 2011.]

Article 109. Circumstances Precluding Liability

1. A person may not be held liable if any applies: [As amended by Federal Law No. 150-FZ of June 8, 2015.]

  1. no tax-offense event occurred;

  2. the person was not at fault;

  3. the individual was under sixteen when acting;

  4. the limitation period expired.

2. Nor may a person be held liable for an offense committed in acquiring, financing acquisition of, using, or disposing of property and/or controlled foreign companies or accounts or deposits disclosed in a special declaration under the Federal Law On Voluntary Declaration by Individuals of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation or its attachments.

The ground is established by copies bearing the tax authority's acceptance mark.

[Paragraph added by Federal Law No. 150-FZ of June 8, 2015.]

Article 110. Forms of Fault

1. A person is at fault if acting intentionally or negligently.

2. An offense is intentional if the person knew the act or omission was unlawful and desired or consciously allowed harmful consequences.

3. It is negligent if the person did not recognize unlawfulness or harmful consequences although required and able to do so.

4. An organization's fault depends on that of officials or representatives whose acts or omissions caused the offense.

Article 111. Circumstances Excluding Fault

1. Fault is excluded by:

  1. a natural disaster or other extraordinary and unavoidable circumstance established by generally known facts, media reports, or other means requiring no special proof; [As amended by Federal Law No. 154-FZ of July 9, 1999.]

  2. an individual's illness preventing awareness or control, proved by documents relating in substance, content, and date to the relevant tax or calculation period; [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 243-FZ of July 3, 2016.]

  3. compliance by a taxpayer, levy payer, insurance-contribution payer, or tax agent with written guidance within a competent public authority's powers addressed to that person or the public, evidenced by a document substantively relating to the relevant period regardless of issue date, and/or compliance with a reasoned opinion during tax monitoring; [As amended by Federal Laws No. 348-FZ of November 4, 2014, and No. 243-FZ of July 3, 2016.]

This does not apply if based on incomplete or inaccurate information supplied by that person; [As amended by Federal Laws No. 348-FZ of November 4, 2014, and No. 243-FZ of July 3, 2016.]

[Subparagraph as revised by Federal Law No. 137-FZ of July 27, 2006.]

  1. other circumstances recognized by the court or deciding tax authority as excluding fault. [Subparagraph added by Federal Law No. 137-FZ of July 27, 2006.]

2. A person meeting paragraph 1 is not liable.

Article 112. Mitigating and Aggravating Circumstances

1. Mitigating circumstances are:

  1. difficult personal or family circumstances;

  2. threat, coercion, or material, official, or other dependence;

2.1) an individual offender's difficult financial position; [Subparagraph added by Federal Law No. 137-FZ of July 27, 2006.]

  1. other circumstances recognized by the court or deciding tax authority. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 137-FZ of November 4, 2005.]

2. A prior similar offense is aggravating.

3. A person remains treated as subject to a collected tax sanction for twelve months after the court or tax-authority decision enters into force. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

4. The deciding court or tax authority establishes mitigating and aggravating circumstances and considers them in applying sanctions. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999.] [As amended by Federal Laws No. 137-FZ of November 4, 2005, and No. 137-FZ of July 27, 2006.]

Article 113. Limitation Period for Tax-Offense Liability

[Heading as revised by Federal Law No. 137-FZ of July 27, 2006.]

1. Liability is barred if three years elapse before the liability decision, measured from the offense date or the day after the relevant tax or calculation period ends. [As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

Measurement from the offense date applies except to Articles 120, 122, 129.3, and 129.5. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

For offenses under Articles 120, 122, 129.3, and 129.5, it begins on the day after the relevant tax period ends. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

1.1. The period is suspended if active obstruction creates an insurmountable obstacle to a field tax audit and determination of taxes or insurance contributions payable. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

Suspension begins when the Article 91(3) report is prepared and ends when the obstacle ceases and the audit-resumption decision is adopted.

[Paragraph added by Federal Law No. 137-FZ of July 27, 2006.]

2. [Excluded by Federal Law No. 154-FZ of July 9, 1999.]

Article 114. Tax Sanctions

1. A tax sanction is a liability measure for a tax offense.

2. It is a monetary fine in the amount prescribed by Chapters 16 and 18. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

3. At least one mitigating circumstance requires reducing the fine by at least one half. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

4. An Article 112(2) circumstance increases it by 100 percent. [As amended by Federal Law No. 154-FZ of July 9, 1999.]

5. Sanctions for two or more offenses are collected separately without absorption of the lesser by the greater.

6. [Repealed by Federal Law No. 263-FZ of July 14, 2022.]

7. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999; repealed by Federal Law No. 137-FZ of July 27, 2006.]

Article 115.

[Article repealed by Federal Law No. 263-FZ of July 14, 2022.]

Chapter 16. Types of Tax Offenses and Liability

Article 116. Violation of Tax-Registration Procedure

1. Missing the Code deadline to apply for registration is punishable by a RUB 10,000 fine.

2. Conducting activity as an organization or individual entrepreneur without required registration is punishable by 10 percent of income earned during that activity, but at least RUB 40,000.

[Article as revised by Federal Law No. 229-FZ of July 27, 2010.]

Article 117.

[Article repealed by Federal Law No. 229-FZ of July 27, 2010.]

Article 118.

[Article repealed by Federal Law No. 52-FZ of April 2, 2014.]

Article 119. Failure to Submit a Tax Return, Investment-Partnership Financial-Result Calculation, or Insurance-Contribution Calculation

[Heading as revised by Federal Laws No. 336-FZ of November 28, 2011, and No. 243-FZ of July 3, 2016.]

1. Failure by the applicable deadline to submit a tax return or insurance-contribution calculation at the registration place, or a calculation of income paid to foreign organizations and tax withheld at the tax agent's location, is punishable for every full or partial month by 5 percent of tax or contributions not timely paid or remitted under it, capped at 30 percent and subject to a RUB 1,000 minimum. [Paragraph as revised by Federal Law No. 389-FZ of July 31, 2023.]

2. Failure by the managing partner responsible for tax accounting to submit an investment-partnership financial-result calculation is punishable by RUB 1,000 for every full or partial month after the deadline. [Paragraph added by Federal Law No. 336-FZ of November 28, 2011.]

[Article as revised by Federal Law No. 229-FZ of July 27, 2010.]

Article 119.1. Violation of the Prescribed Method for Submitting a Tax Return or Calculation

Failure to follow a required electronic-submission procedure [As amended by Federal Law No. 97-FZ of June 29, 2012.]

is punishable by RUB 200.

[Article added by Federal Law No. 229-FZ of July 27, 2010.]

Article 119.2. Submission by the Managing Partner Responsible for Tax Accounting of an Investment-Partnership Financial-Result Calculation Containing Inaccurate Information

1. Submission is punishable by RUB 40,000.

2. An intentional violation is punishable by RUB 80,000.

[Article added by Federal Law No. 336-FZ of November 28, 2011.]

Article 120. Gross Violation of Rules for Accounting for Income, Expenses, Taxable Objects, or the Insurance-Contribution Base

[Heading as revised by Federal Law No. 243-FZ of July 3, 2016.]

1. A gross violation during one tax period, absent paragraph 2 elements, [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 248-FZ of July 23, 2013.]

is punishable by RUB 10,000. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

2. The same acts during more than one tax period [As amended by Federal Law No. 154-FZ of July 9, 1999.]

are punishable by RUB 30,000. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

3. If they understate the tax or insurance-contribution base, [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 243-FZ of July 3, 2016.]

the fine is 20 percent of unpaid tax or contributions, but at least RUB 40,000. [As amended by Federal Laws No. 229-FZ of July 27, 2010, and No. 243-FZ of July 3, 2016.]

A gross violation means absence of primary documents, invoices, or accounting or tax registers, or systematic, meaning twice or more in a calendar year, late or incorrect recording of business transactions, money, assets, intangibles, or financial investments. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 229-FZ of July 27, 2010, and No. 248-FZ of July 23, 2013.]

4. [Excluded by Federal Law No. 154-FZ of July 9, 1999.]

Article 121.

[Article excluded by Federal Law No. 154-FZ of July 9, 1999.]

Article 122. Failure to Pay or Full Failure to Pay Tax, a Levy, or Insurance Contributions

[Heading as revised by Federal Laws No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

1. Failure or partial failure to pay through understatement of the base, other incorrect calculation, or another unlawful act or omission, absent Article 129.3 or 129.5 elements, [As amended by Federal Law No. 243-FZ of July 3, 2016.]

is punishable by 20 percent of the unpaid amount. [As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

2. [Paragraph added by Federal Law No. 154-FZ of July 9, 1999; repealed by Customs Code of the Russian Federation No. 61-FZ of May 28, 2003.]

3. An intentional paragraph 1 act [As amended by Federal Law No. 154-FZ of July 9, 1999, and Customs Code of the Russian Federation No. 61-FZ of May 28, 2003.]

is punishable by 40 percent of the unpaid amount. [As amended by Federal Laws No. 137-FZ of July 27, 2006, and No. 243-FZ of July 3, 2016.]

4. No offense occurs to the extent that, continuously from the payment deadline through the liability decision, the taxpayer or payer had a positive unified tax-account balance and/or funds offset against the future obligation for that specific tax, levy, or contribution sufficient for full or partial payment. [Paragraph added by Federal Law No. 321-FZ of November 16, 2011.] [As amended by Federal Law No. 259-FZ of August 8, 2024.]

Article 122.1. Inaccurate Information or Failure to Report by a Consolidated-Group Member Causing the Responsible Member's Failure to Pay Corporate Profit Tax

1. The violation is punishable by 20 percent of unpaid tax.

2. If intentional, the fine is 40 percent.

[Article added by Federal Law No. 321-FZ of November 16, 2011.]

Article 123. Tax Agent's Failure to Withhold and/or Remit Tax

1. Unlawful failure or partial failure to withhold and/or remit tax by the Code deadline [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 229-FZ of July 27, 2010, and No. 546-FZ of December 27, 2018.]

is punishable by 20 percent of the amount required to be withheld and/or remitted. [As amended by Federal Laws No. 154-FZ of July 9, 1999, and No. 229-FZ of July 27, 2010.]

2. The tax agent is relieved if all conditions are met:

[Paragraph added by Federal Law No. 546-FZ of December 27, 2018.]

Article 124.

[Article repealed by Federal Law No. 196-FZ of December 30, 2001.]

Article 125. Violation of Procedure for Possessing, Using, and/or Disposing of Attached Property or Property Subject to a Tax-Authority Pledge or Prohibition on Disposal or Pledge without Tax-Authority Consent

[Heading as revised by Federal Laws No. 229-FZ of July 27, 2010, and No. 389-FZ of July 31, 2023.]

Violation of the Code procedure for such property [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 229-FZ of July 27, 2010, and No. 389-FZ of July 31, 2023.]

is punishable by RUB 30,000. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

Article 126. Failure to Supply Information Required for Tax Control

[Heading as revised by Federal Law No. 154-FZ of July 9, 1999.]

1. Failure by a taxpayer, levy payer, insurance-contribution payer, or tax agent to timely supply documents and/or information required by this Code or other tax legislation, absent elements of Articles 119, 129.4, 129.6, 129.9-129.11 or paragraphs 1.1 and 1.2, [As amended by Federal Laws No. 376-FZ of November 24, 2014, No. 113-FZ of May 2, 2015, No. 243-FZ of July 3, 2016, and No. 340-FZ of November 27, 2017.]

is punishable by RUB 200 for each missing document. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

[Paragraph added by Federal Law No. 154-FZ of July 9, 1999.]

1.1. Failure to timely submit documents proving a controlled foreign company's profit or loss under Article 25.15(5), or submission containing knowingly inaccurate information,

is punishable by a RUB 500,000 fine on the controlling person.

[Paragraph added by Federal Law No. 376-FZ of November 24, 2014.] [As amended by Federal Law No. 368-FZ of November 9, 2020.]

1.1-1. Failure to submit documents demanded under Article 25.14-1(1) within the period established by Article 25.14-1(2), or submission containing knowingly inaccurate information,

is punishable by a RUB 1 million fine on the controlling person.

[Paragraph added by Federal Law No. 368-FZ of November 9, 2020.]

1.2. Failure by a tax agent to timely submit at its registration place a calculation of individual income tax calculated and withheld

is punishable by RUB 1,000 for each full or partial month after the deadline.

[Paragraph added by Federal Law No. 113-FZ of May 2, 2015.]

2. Failure to timely supply taxpayer or insurance-contribution-payer information, refusal to supply requested Code documents held by the person, or submission of knowingly inaccurate documents, absent Articles 126.1 or 135.1 elements, [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 248-FZ of July 23, 2013, No. 347-FZ of November 4, 2014, No. 113-FZ of May 2, 2015, and No. 243-FZ of July 3, 2016.]

is punishable by RUB 10,000 for an organization or individual entrepreneur and RUB 1,000 for another individual. [As amended by Federal Law No. 248-FZ of July 23, 2013.]

3. [Repealed by Federal Law No. 196-FZ of December 30, 2001.]

4. Paragraphs 1.1 and 1.1-1 do not apply to documents proving controlled foreign-company profit or loss for financial years ending in 2020 or 2021. [Paragraph added by Federal Law No. 67-FZ of March 26, 2022.]

5. Nor do they apply for financial years ending in 2022-2024 if, on the first day of the month in which the Article 25.15(5) deadline expires, both conditions were met:

  1. foreign states, associations, or international financial or other organizations imposed prohibitive, restrictive, or analogous measures preventing the controlling taxpayer from obtaining the Article 25.15(5)(1) documents;

  2. the controlled foreign company was permanently located in a jurisdiction listed under Russian law as taking unfriendly action against Russia or Russian legal entities and individuals.

[Paragraph added by Federal Law No. 259-FZ of August 8, 2024.]

Article 126.1. Tax Agent's Submission of Documents Containing Inaccurate Information

1. Submission of a Code document containing inaccurate information, absent Article 126.2 elements, [As amended by Federal Law No. 100-FZ of April 20, 2021.]

is punishable by RUB 500 for each document.

2. The agent is relieved if it independently discovers the errors and submits amended documents before learning that the authority discovered the inaccuracy.

[Article added by Federal Law No. 113-FZ of May 2, 2015.]

Article 126.2. Submission by a Tax Agent and/or Non-State Pension Fund of Inaccurate Information in the Simplified Procedure for Investment Tax Deductions and/or Long-Term Individual-Savings Tax Deductions

1. Submission of inaccurate information on opening an individual investment account; concluding a non-state pension or long-term savings agreement; funds contributed to that account; or actual contributions under those agreements in the Article 221.1 simplified procedure

is punishable by 20 percent of tax improperly obtained by the taxpayer through a deduction based on that information.

2. The agent or fund is relieved if it independently discovers the errors and submits amended information before learning that the authority discovered the inaccuracy.

[Article added by Federal Law No. 100-FZ of April 20, 2021.] [As amended by Federal Law No. 58-FZ of March 23, 2024.]

Article 126.3. Submission by Organizations or Individual Entrepreneurs of Inaccurate Information for Simplified Social Tax Deductions

1. Submission by persons in the first paragraph of Article 221.1(3.1) of inaccurate information on the taxpayer's actual service expenses in documents specified in the fourth paragraph of Article 219(1)(2), the eighth and tenth paragraphs of Article 219(1)(3), the second paragraph of Article 219(1)(4), and the ninth paragraph of Article 219(1)(7), in the Article 221.1 procedure,

is punishable by 20 percent of tax improperly obtained through a simplified social tax deduction based on that information.

2. The organization or entrepreneur is relieved if it independently discovers the errors and submits amended documents before learning that the authority discovered the inaccuracy.

[Article added by Federal Law No. 389-FZ of July 31, 2023.]

Article 127.

[Article excluded by Federal Law No. 154-FZ of July 9, 1999.]

Article 128. Witness Liability

Unexcused failure or evasion by a person summoned as a witness in a tax-offense case

is punishable by RUB 1,000. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

Unlawful refusal to testify or knowingly false testimony [As amended by Federal Law No. 154-FZ of July 9, 1999.]

is punishable by RUB 3,000. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

Article 129. Refusal by an Expert, Interpreter, or Specialist to Participate in a Tax Audit; Knowingly False Opinion or Translation

1. Refusal to participate in a tax audit or tax monitoring [As amended by Federal Law No. 389-FZ of July 31, 2023.]

is punishable by RUB 500.

2. A knowingly false expert opinion or translation

is punishable by RUB 5,000. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

Article 129.1. Unlawful Failure to Report Information to a Tax Authority

1. Unlawful failure or late reporting of Code-required information, including failure or late submission of Article 88(3) explanations where an amended return is not timely filed, absent Article 126 elements, [As amended by Federal Law No. 130-FZ of May 1, 2016.]

is punishable by RUB 5,000. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

2. A repeat during the calendar year is punishable by RUB 20,000. [As amended by Federal Law No. 229-FZ of July 27, 2010.]

2.1. Unlawful failure or late submission by a foreign organization or structure without legal personality of the Article 23(3.2) report

is punishable by RUB 50,000.

[Paragraph added by Federal Law No. 376-FZ of November 24, 2014.] [As amended by Federal Law No. 100-FZ of April 20, 2021.]

3. Unlawful failure or late submission of an Article 23(2.1) or (2.2) report [As amended by Federal Law No. 325-FZ of September 29, 2019.]

is punishable by 20 percent of unpaid tax on the immovable property and/or vehicle for which the report required by Article 23(2.1) or (2.2) was not submitted or was submitted late. [As amended by Federal Law No. 325-FZ of September 29, 2019.]

[Paragraph added by Federal Law No. 52-FZ of April 2, 2014.]

[Article added by Federal Law No. 154-FZ of July 9, 1999.]

Article 129.2. Violation of the Procedure for Registering Gambling-Business Objects

1. Violation of the procedure for registering a gambling-tax object or changes in the number of objects [As amended by Federal Law No. 248-FZ of July 23, 2013.]

is punishable by three times the gambling-tax rate for the object.

2. More than one such violation is punishable by six times that rate.

[Article added by Federal Law No. 137-FZ of July 27, 2006.]

Article 129.3. Failure to Pay Tax through Non-Arm's-Length Commercial and/or Financial Conditions in Controlled Transactions

1. Failure or partial failure to pay tax through non-arm's-length conditions in a controlled transaction other than an Article 105.14(2) transaction [As amended by Federal Law No. 539-FZ of November 27, 2023.]

is punishable by the unpaid tax on Article 105.3(6.1) income, but at least RUB 500,000. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

1.1. Paragraph 1 does not apply to transactions whose income and/or expenses are recognized under Chapter 25 from January 1, 2022, through December 31, 2023, regardless of contract date. [Paragraph added by Federal Law No. 67-FZ of March 26, 2022.]

1.2. Failure or partial failure to pay tax through non-arm's-length conditions in an Article 105.14(2) transaction

is punishable by 40 percent of unpaid tax, but at least RUB 30,000.

[Paragraph added by Federal Law No. 539-FZ of November 27, 2023.]

2. A taxpayer is relieved from paragraph 1.2 liability if it submits Article 105.15 documentation substantiating market-level prices or documentation under an advance pricing agreement. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

[Article added by Federal Law No. 227-FZ of July 18, 2011.]

Article 129.4. Unlawful Failure to Submit a Controlled-Transaction Notification or Submission of Inaccurate Information

The violation is punishable by RUB 100,000. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

[Article added by Federal Law No. 227-FZ of July 18, 2011.]

Article 129.5. Failure to Pay Tax through Omission of a Controlled Foreign Company's Profit Share from the Tax Base

Failure or partial failure by an individual or organizational controlling person

is punishable by 20 percent of unpaid individual income tax or organizational profit tax on the includible profit, but at least RUB 100,000.

[Article added by Federal Law No. 376-FZ of November 24, 2014.]

Article 129.6. Unlawful Failure to Submit a Controlled Foreign-Company or Foreign-Organization Participation Notification, or Submission of Inaccurate Information

1. Failure or late submission of an annual controlled foreign-company notification, or submission containing inaccurate information,

is punishable by RUB 500,000 for each affected controlled foreign company. [As amended by Federal Law No. 368-FZ of November 9, 2020.]

2. Failure or late submission of a foreign-organization participation notification, or submission containing inaccurate information,

is punishable by RUB 50,000 for each affected foreign organization.

[Article added by Federal Law No. 376-FZ of November 24, 2014.]

Article 129.7. Failure by a Financial-Market Organization to Submit or Include Information, or Submission of Incomplete or Inaccurate Information

1. Failure to timely submit Article 142.2(1) information is punishable by RUB 300,000.

2. Failure to include, in the information submitted to the competent federal tax authority, the information for an individual client, beneficiary, and/or persons directly or indirectly controlling them required by the first textual paragraph of Article 142.2(1) is punishable by RUB 50,000 per violation.

3. Submission of incomplete or inaccurate information required by the first textual paragraph of Article 142.2(1) is punishable by RUB 25,000 per violation.

4. An intentional paragraph 2 or 3 act, including through violation of prohibitions in Article 142.2(2.1) and Article 142.4(2.1), is punishable by RUB 100,000 per violation.

5. The organization is relieved from paragraph 2 or 3 liability if the offense resulted from a client's Article 129.7-1 act, absent Article 129.8 elements.

[Article added by Federal Law No. 340-FZ of November 27, 2017.] [As amended by Federal Law No. 380-FZ of November 29, 2021.]

Article 129.7-1. Submission by a Financial-Market Organization's Client of Incomplete or Inaccurate Requested Information

1. Submission of incomplete or inaccurate Article 142.4 information on the client, beneficiary, and/or persons directly or indirectly controlling them

is punishable, for each violation under each financial-services agreement, by RUB 10,000 for an individual client or RUB 25,000 for a legal-entity client.

2. If intentional, the amounts are RUB 20,000 and RUB 50,000 respectively.

[Article added by Federal Law No. 380-FZ of November 29, 2021.]

Article 129.8. Financial-Market Organization's Violation of the Procedure for Establishing Tax Residence of Clients, Beneficiaries, and Persons Directly or Indirectly Controlling Them

Failure to take Article 142.4 measures

is punishable by RUB 50,000 for each affected client, beneficiary, or controlling person.

[Article added by Federal Law No. 340-FZ of November 27, 2017.]

Article 129.9. Failure to Submit a Multinational Enterprise Group Participation Notification or Submission Containing Inaccurate Information

The violation is punishable by RUB 500,000 for each occurrence. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

[Article added by Federal Law No. 340-FZ of November 27, 2017.]

Article 129.10. Failure to Submit a Country-by-Country Report or Submission Containing Inaccurate Information

The violation is punishable by RUB 1 million. [As amended by Federal Law No. 539-FZ of November 27, 2023.]

[Article added by Federal Law No. 340-FZ of November 27, 2017.]

Article 129.11. Failure to Submit Multinational Enterprise Group or Transaction Documentation or Financial-Statement Information; Submission of Inaccurate Financial-Statement Information

1. Failure to timely submit a local file is punishable by RUB 1 million.

2. Failure to timely submit a master file is punishable by RUB 1 million.

3. Failure to timely submit documentation for a particular transaction or homogeneous group is punishable by RUB 500,000.

4. Failure to timely submit, or submission of inaccurate, information from group consolidated statements or member statements is punishable by RUB 1 million.

[Article added by Federal Law No. 340-FZ of November 27, 2017.] [As amended by Federal Law No. 539-FZ of November 27, 2023.]

Article 129.12. Violation by a Local Administration, Federal Postal Organization, or Multifunctional State and Municipal Services Center of the Period for Transferring Tax, a Levy, Insurance Contributions, an Advance Payment, a Unified Tax Payment, Late-Payment Interest, or a Fine

[Heading as revised by Federal Law No. 379-FZ of November 29, 2021.]

Late transfer or deposit for transfer to the Russian budget system of funds accepted as a unified tax payment for tax, a levy, insurance contributions, an advance payment, late-payment interest, or a fine, and state fees other than a fee for which an arbitrazh court issued an enforcement document, [As amended by Federal Laws No. 379-FZ of November 29, 2021, No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

is punishable for each calendar day by one one-hundred-fiftieth of the Central Bank refinancing rate, capped at 0.2 percent.

[Article added by Federal Law No. 232-FZ of July 29, 2018.]

Article 129.13. Violation by Taxpayers of the Procedure and/or Periods for Transmitting Settlement Information on Sales of Goods, Work, Services, or Property Rights

1. Violation of the procedure or periods under Federal Law No. 422-FZ of November 27, 2018, On the Experiment Establishing the Special Tax Regime “Tax on Professional Income,” for transmitting information on a settlement generating professional-income-taxable income [As amended by Federal Law No. 5-FZ of January 28, 2020.]

is punishable by 20 percent of the settlement amount.

2. A repeat within six months is punishable by the full settlement amount.

[Article added by Federal Law No. 425-FZ of November 27, 2018.]

Article 129.14. Violation by Electronic-Platform Operators and Credit Institutions of the Procedure and/or Periods for Transmitting Settlement Information

Violation by an authorized operator or credit institution of the procedure or periods under Federal Law No. 422-FZ of November 27, 2018, for transmitting information on a professional-income-taxable settlement [As amended by Federal Law No. 5-FZ of January 28, 2020.]

is punishable by 20 percent of the settlement amount, but at least RUB 200 for each unreported settlement.

[Article added by Federal Law No. 425-FZ of November 27, 2018.]

Article 129.15. Violation of the Procedure and/or Periods for Transmitting Information

1. Violation by an authorized credit institution of the procedure or periods under the Federal Law On the Experiment Establishing the Special Tax Regime “Automated Simplified Taxation System” for transmitting account-operation, electronic-money-transfer, or card-acquiring commission information

is punishable by 20 percent of tax unpaid because of the violation, but at least RUB 200.

2. Violation of the procedure or periods for transmitting taxpayer-supplied information on individuals' taxable or non-taxable income, standard and professional deductions, calculated, withheld, and remitted individual income tax, or special-regime organizations' and entrepreneurs' information on remuneration subject or not subject to insurance contributions for each individual

is punishable by RUB 500 per occurrence.

[Article added by Federal Law No. 18-FZ of February 25, 2022.]

Article 129.16. Mining-Infrastructure Operator's Violation of the Duty to Report Information on Digital-Currency Mining by a Person Receiving Its Services

Failure to timely report Article 86.5 information is punishable by RUB 40,000.

[Article added by Federal Law No. 418-FZ of November 29, 2024.]

Chapter 17. Costs Connected with Tax Control

Article 130.

[Article repealed by Federal Law No. 137-FZ of July 27, 2006.]

Article 131. Payment of Amounts Due to Witnesses, Interpreters, Specialists, Experts, and Attesting Witnesses

1. They are reimbursed travel, accommodation, and per diem expenses connected with appearing before a tax authority. [As amended by Federal Law No. 20-FZ of March 9, 2010.]

2. Interpreters, specialists, and experts are remunerated for tax-authority assignments outside their official duties.

3. Employees retain wages at their principal employment while absent to appear as witnesses.

[Paragraph excluded by Federal Law No. 154-FZ of July 9, 1999.]

4. The authority pays amounts after duties are performed.

The Government sets procedure and amounts, financed from the federal budget. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

Chapter 18. Types of Violations by Banks and the Digital-Ruble Platform Operator of Duties under Tax Legislation and Liability

[Heading as revised by Federal Law No. 610-FZ of December 19, 2023.]

Article 132. Violation by a Bank or the Digital-Ruble Platform Operator of the Procedure for Opening an Account or Digital-Ruble Account

1. Opening an account or digital-ruble account for a Russian organization; a foreign noncommercial nongovernmental organization operating in the Russian Federation through a division; an accredited branch or representative office of a foreign organization; an individual entrepreneur; an investment partnership; a foreign organization not specified in Article 86(1)(1); a private-practice notary; or an advokat who has established an advokat office, without information on the relevant taxpayer identification number, registration-reason code, and tax-registration date [As amended by Federal Law No. 259-FZ of August 8, 2024.]

is punishable by RUB 20,000.

2. Failure to timely report opening, closing, or changes in details of an account, deposit, or digital-ruble account of an organization, entrepreneur, other individual, private-practice notary, advocate with an advocate office, or investment partnership

is punishable by RUB 40,000.

[Article as revised by Federal Law No. 610-FZ of December 19, 2023.]

Article 133. Violation of the Period for Executing an Instruction to Transfer Tax, a Levy, Insurance Contributions, an Advance Payment, a Unified Tax Payment, Late-Payment Interest, or a Fine

[Heading as revised by Federal Laws No. 243-FZ of July 3, 2016, No. 232-FZ of July 29, 2018, and No. 379-FZ of November 29, 2021.]

A bank's late execution of an instruction by a taxpayer, payer, tax agent, local administration, federal postal organization, or multifunctional center to transfer such amounts as a unified tax payment, or a state fee other than one for which an arbitrazh court issued an enforcement document, [As amended by Federal Laws No. 243-FZ of July 3, 2016, No. 232-FZ of July 29, 2018, No. 379-FZ of November 29, 2021, No. 263-FZ of July 14, 2022, and No. 389-FZ of July 31, 2023.]

is punishable for each calendar day by one one-hundred-fiftieth of the Central Bank refinancing rate, capped at 0.2 percent.

[Article as revised by Federal Law No. 224-FZ of November 26, 2008.]

Article 134. Failure by a Bank or the Digital-Ruble Platform Operator to Comply with the Suspension of Transactions in the Accounts or Digital-Ruble Account of a Taxpayer, Levy Payer, Insurance-Contribution Payer, or Tax Agent, or in the Account or Digital-Ruble Account of an Investment Partnership

[Heading as revised by Federal Law No. 610-FZ of December 19, 2023.]

1. Execution by a bank or the digital-ruble platform operator, when transactions in the accounts or digital-ruble account of a taxpayer, levy payer, insurance-contribution payer, or tax agent, or in the account or digital-ruble account of an investment partnership, have been suspended, or when the restrictions provided for in Article 76(12) of this Code apply, of an instruction to transfer funds other than an instruction connected with the discharge of obligations to pay tax (an advance payment), a levy, insurance contributions, late-payment interest, or a fine, or another payment instruction that, under the legislation of the Russian Federation, has priority in the order of execution over payments to the budget system of the Russian Federation,

is punishable by a fine equal to 20 percent of the amount transferred under the instruction of the taxpayer, levy payer, insurance-contribution payer, or tax agent, but not exceeding the outstanding liability, or, if there is no outstanding liability, RUB 20,000.

[Paragraph as revised by Federal Law No. 610-FZ of December 19, 2023.]

2. Execution by a bank, when transactions in the accounts of a taxpayer, levy payer, insurance-contribution payer, or tax agent, or in an investment-partnership account, have been suspended, or when the restrictions provided for in Article 76(12) of this Code apply, of an instruction to carry out debit transactions in precious-metals accounts other than an instruction connected with the discharge of obligations to pay tax (an advance payment), a levy, insurance contributions, late-payment interest, or a fine, or another payment instruction that, under the legislation of the Russian Federation, has priority in the order of execution over payments to the budget system of the Russian Federation, [As amended by Federal Law No. 263-FZ of July 14, 2022.]

is punishable by a fine equal to 20 percent of the amount of money equivalent to the value of the precious metals in respect of which debit transactions were carried out in the account under the instruction of the taxpayer, levy payer, insurance-contribution payer, or tax agent, or in the investment-partnership account, but not exceeding the outstanding liability, or, if there is no outstanding liability, RUB 20,000.

[Paragraph added by Federal Law No. 343-FZ of November 27, 2017.]

Article 135. Bank's Failure to Execute a Tax-Authority Instruction to Transfer Outstanding Liability

[Heading as revised by Federal Laws No. 137-FZ of July 27, 2006, No. 224-FZ of November 26, 2008, No. 243-FZ of July 3, 2016, and No. 263-FZ of July 14, 2022.]

1. Unlawful failure to timely execute such an instruction [As amended by Federal Laws No. 137-FZ of July 27, 2006, No. 224-FZ of November 26, 2008, No. 243-FZ of July 3, 2016, and No. 263-FZ of July 14, 2022.]

is punishable for each calendar day by one one-hundred-fiftieth of the Central Bank refinancing rate, capped at 0.2 percent. [As amended by Federal Law No. 137-FZ of July 27, 2006.]

2. A bank's acts creating a situation in which there is no money or precious metals in the account of a taxpayer, levy payer, insurance-contribution payer, or tax agent, or in an investment-partnership account, in respect of which the bank holds a tax-authority instruction, [As amended by Federal Laws No. 137-FZ of July 27, 2006, No. 224-FZ of November 26, 2008, No. 52-FZ of April 2, 2014, No. 243-FZ of July 3, 2016, and No. 343-FZ of November 27, 2017.]

are punishable by 30 percent of the amount consequently not received.

[Article as revised by Federal Law No. 154-FZ of July 9, 1999.]

Article 135.1. Failure by a Bank, the Digital-Ruble Platform Operator, or a Credit Institution Whose Banking License Has Been Revoked to Supply Tax Authorities with Certificates or Statements on Transactions and Accounts

Failure under Article 86(2) to supply certificates on accounts, deposits, digital-ruble accounts, and balances; statements on transactions; and/or Article 76(5) reports of balances in suspended accounts, or late or inaccurate submission,

is punishable by RUB 20,000.

[Article added by Federal Law No. 154-FZ of July 9, 1999.] [As amended by Federal Law No. 610-FZ of December 19, 2023.]

Article 135.2. Violation by a Bank of Duties Concerning Electronic Money or by the Digital-Ruble Platform Operator of Duties Concerning Digital Rubles

[Heading as revised by Federal Law No. 610-FZ of December 19, 2023.]

1. Granting an organization, individual entrepreneur, private-practice notary, or advocate with an advocate office the right to use a corporate electronic means of payment without required taxpayer-identification, registration-reason, and, for a foreign organization, registration-date information in the Unified State Register of Taxpayers, or while a tax-authority suspension decision applies, [As amended by Federal Law No. 259-FZ of August 8, 2024.]

is punishable by RUB 20,000.

2. Failure by a bank to report to the tax authority within the prescribed period information on granting or terminating the right of an organization, individual entrepreneur, private-practice notary, or advocate who has established an advocate office to use corporate electronic means of payment for electronic-money transfers; on granting or terminating the right of an individual to use personalized electronic means of payment for electronic-money transfers; on granting or terminating the right of an individual who has undergone simplified identification under the legislation of the Russian Federation on combating the legalization (laundering) of proceeds of crime and the financing of terrorism to use non-personalized electronic means of payment for electronic-money transfers; or on changes in the details of the electronic means of payment listed in this paragraph, [As amended by Federal Law No. 325-FZ of September 29, 2019.]

is punishable by RUB 40,000.

3. Execution by a bank, when it holds a tax-authority decision suspending transfers of the electronic money of a taxpayer, levy payer, insurance-contribution payer, or tax agent, of that person's instruction to transfer electronic money where the instruction is unrelated to the discharge of obligations to pay tax (an advance payment), a levy, insurance contributions, late-payment interest, or a fine, [As amended by Federal Law No. 243-FZ of July 3, 2016.]

is punishable by a fine equal to 20 percent of the amount transferred under the instruction of the taxpayer, levy payer, insurance-contribution payer, or tax agent, but not exceeding the outstanding liability, or, if there is no outstanding liability, RUB 20,000. [As amended by Federal Law No. 243-FZ of July 3, 2016.]

4. Unlawful failure by a bank, within the period prescribed by this Code, to execute a tax-authority instruction for the transfer of the electronic money of a taxpayer, levy payer, insurance-contribution payer, or tax agent, or by the digital-ruble platform operator to execute a tax-authority instruction for the transfer of the digital rubles of a taxpayer, levy payer, insurance-contribution payer, or tax agent, [As amended by Federal Law No. 610-FZ of December 19, 2023.]

is punishable for each calendar day by one one-hundred-fiftieth of the Central Bank refinancing rate, capped at 0.2 percent.

5. Acts by a bank creating a situation in which there is no balance of electronic money, or acts by the digital-ruble platform operator creating a situation in which there is no balance of digital rubles, of a taxpayer, levy payer, insurance-contribution payer, or tax agent, in respect of which the bank holds a tax-authority instruction for the transfer of electronic money or, respectively, the digital-ruble platform operator holds a tax-authority instruction for the transfer of digital rubles, [As amended by Federal Law No. 610-FZ of December 19, 2023.]

are punishable by 30 percent of the amount consequently not received.

6. Failure under Article 86(2) to supply electronic-money balance or transfer certificates and/or Article 76(5) reports of suspended balances, or late or inaccurate submission,

is punishable by RUB 10,000.

[Article added by Federal Law No. 162-FZ of June 27, 2011.]

Article 135.3. Bank's Submission of Inaccurate Information in the Simplified Procedure for Property Tax Deductions

1. Submission of inaccurate information on actual expenses for new construction or acquisition in Russia of Article 220(1)(3) immovable property and/or repayment of Article 220(1)(4) interest in the Article 221.1 procedure

is punishable by 20 percent of tax improperly obtained through a simplified property tax deduction based on that information.

2. The bank is relieved if it independently discovers the errors and submits amended information before learning that the authority discovered the inaccuracy.

[Article added by Federal Law No. 100-FZ of April 20, 2021.]

Article 135.4. Failure by a Russian Bank, the Central Bank, or the State Corporation Deposit Insurance Agency Acting for a Bank as Temporary Administration or Insolvency Administrator or Liquidator to Submit Information on Interest Paid on Deposits or Account Balances

Failure to timely submit Article 214.2 information for each individual

is punishable by RUB 1,000 for each failure concerning that individual.

[Article added by Federal Law No. 259-FZ of August 8, 2024.]

Article 136. Procedure for Collecting Penalties and Late-Payment Interest from Banks and the Digital Ruble Platform Operator

[Heading as revised by Federal Law No. 610-FZ of December 19, 2023.]

Penalties specified in Articles 132 through 135.3 are collected under a procedure analogous to the procedure established by this Code for collecting sanctions for tax offenses. [As amended by Federal Law No. 100-FZ of April 20, 2021.]

[Article as revised by Federal Law No. 162-FZ of June 27, 2011.]

Section VII. Appeals against Tax-Authority Acts and Actions or Omissions of Their Officials

Chapter 19. Procedure for Appealing Tax-Authority Acts and Actions or Omissions of Their Officials

Article 137. Right of Appeal

Every person is entitled to appeal a non-regulatory act of a tax authority or an action or omission of its officials if, in that person's opinion, the act, action, or omission violates that person's rights. [As amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006, and No. 248-FZ of July 23, 2013.]

Regulatory legal acts of tax authorities may be appealed under the procedure established by federal law.

Article 138. Appeal Procedure

1. Non-regulatory acts of tax authorities and acts or omissions of their officials may be appealed to a higher tax authority and/or to a court under the procedure established by this Code and the relevant procedural legislation of the Russian Federation.

A complaint is a submission by a person to a tax authority whose subject matter is the appeal of a tax authority's non-regulatory acts that have entered into force, or acts or omissions of its officials, if, in that person's opinion, the appealed acts or omissions of the tax authority's officials violate that person's rights.

An appeal complaint is a submission by a person to a tax authority whose subject matter is the appeal of a tax authority decision, issued in accordance with Article 101 of this Code and not yet in force, imposing or declining to impose liability for a tax offense, if, in that person's opinion, the appealed decision violates that person's rights.

2. Non-regulatory acts of tax authorities and acts or omissions of their officials (except non-regulatory acts adopted upon review of complaints or appeal complaints, non-regulatory acts of the federal executive authority responsible for control and supervision in the area of taxes and levies, and acts or omissions of its officials) may be appealed to a court only after they have been appealed to a higher tax authority under the procedure established by this Code.

If the higher tax authority does not adopt a decision on the complaint (appeal complaint) within the periods established by Article 140(6) of this Code, the non-regulatory acts of tax authorities and acts or omissions of their officials may be appealed to a court.

Non-regulatory acts of tax authorities adopted upon review of complaints (appeal complaints) may be appealed to a higher tax authority and/or to a court.

Non-regulatory acts of the federal executive authority responsible for control and supervision in the area of taxes and levies, and acts or omissions of its officials, are appealed to a court.

A statement of claim containing a pecuniary claim arising from the implementation of non-regulatory acts of tax authorities (except the federal executive authority responsible for control and supervision in the area of taxes and levies) or from acts or omissions of their officials may be filed in court only after those acts, actions, or omissions have been appealed to a higher tax authority under the procedure established by this Code. [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

3. Where non-regulatory acts of tax authorities or acts or omissions of their officials are appealed judicially (except non-regulatory acts adopted upon review of complaints or appeal complaints, non-regulatory acts of the federal executive authority responsible for control and supervision in the area of taxes and levies, and acts or omissions of its officials), the period for applying to a court is calculated from the day the person learns of the decision adopted by the higher tax authority on the relevant complaint, or from the day the period for adopting a decision on the complaint (appeal complaint) established by Article 140(6) of this Code expires.

4. The judicial appeal by organizations and individuals of acts (including regulatory acts) of tax authorities and acts or omissions of their officials is conducted under the procedure established by the relevant procedural legislation of the Russian Federation.

Where tax-authority acts and actions of their officials are appealed judicially, enforcement of the appealed acts and performance of the appealed actions may be suspended by the court under the procedure established by the relevant procedural legislation of the Russian Federation.

5. Filing a complaint with a higher tax authority does not suspend enforcement of the appealed tax-authority act or performance of the appealed action by its official, except as provided for by paragraphs 5.1 and 5.2 of this Article. [As amended by Federal Laws No. 130-FZ of May 1, 2016, and No. 287-FZ of July 31, 2025.]

5.1. Where organizations or individual entrepreneurs appeal an effective decision imposing or declining to impose liability for a tax offense, enforcement of the appealed decision may be suspended in whole or in part, pending the decision on the complaint, upon application by the complainant, provided that the guarantor furnishes a bank guarantee to the tax authority that issued the appealed decision. [As amended by Federal Laws No. 401-FZ of November 30, 2016, No. 389-FZ of July 31, 2023, and No. 287-FZ of July 31, 2025.]

The application for full or partial suspension of enforcement of the appealed decision must be filed simultaneously with the complaint against the effective decision imposing or declining to impose liability for a tax offense. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The tax authority that issued the appealed decision must, within three days after receipt of the bank guarantee, notify the higher tax authority reviewing the complaint of that fact. The requirements applicable to the bank guarantee and the procedure for its submission by the guarantor are established in accordance with Article 74.1 of this Code, subject to the following particulars: [As amended by Federal Law No. 389-FZ of July 31, 2023.]

the term of the bank guarantee must expire no earlier than six months after the date on which the person files the application for suspension of enforcement of the appealed decision; [As amended by Federal Law No. 389-FZ of July 31, 2023.]

the amount for which the bank guarantee is issued must secure the guarantor's obligation to pay the monetary amount specified in the application for suspension of enforcement of the appealed decision. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Within five days after receipt of the application for full or partial suspension of enforcement of the appealed decision, the higher tax authority reviewing the complaint must adopt one of the following decisions: [As amended by Federal Law No. 389-FZ of July 31, 2023.]

to suspend enforcement in full of the decision imposing or declining to impose liability for a tax offense; [As amended by Federal Law No. 389-FZ of July 31, 2023.]

to suspend enforcement in part of the decision imposing liability for a tax offense and/or to refuse to suspend enforcement in part of the decision imposing liability for a tax offense, or to suspend enforcement in part of the decision declining to impose liability for a tax offense and/or to refuse to suspend enforcement in part of the decision declining to impose liability for a tax offense; [Textual paragraph added by Federal Law No. 389-FZ of July 31, 2023.]

to refuse to suspend enforcement in full of the decision imposing or declining to impose liability for a tax offense. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The ground for adopting a decision to refuse full or partial suspension of enforcement of the decision imposing or declining to impose liability for a tax offense is the failure of the bank guarantee to meet the requirements established by this Article and Article 74.1 of this Code. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

The tax authority must notify the complainant in writing of the decision adopted within three days after the date of its adoption. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

A decision to suspend enforcement in whole or in part of the decision imposing or declining to impose liability for a tax offense remains in force until the day the higher tax authority adopts its decision on the complaint. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

If the complainant fails to perform (or performs only partially) the obligation to pay the monetary amount under the appealed decision secured by the bank guarantee, the tax authority must, no later than five days after the date on which the higher tax authority adopts its decision on the complaint, send the guarantor a demand for payment of the monetary amount under the bank guarantee in respect of the portion of the tax, levy, social insurance contributions, late-payment interest, and penalty not paid as of the date the higher tax authority adopted its decision on the complaint. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

Under Article 74.1 of this Code, the tax authority that issued the appealed decision must notify the guarantor that issued the bank guarantee of its release from obligations under that guarantee no later than five days after the date on which the complainant performs the obligation to pay the tax, levy, social insurance contributions, late-payment interest, and penalty secured by that bank guarantee, or no later than five days after the date on which a decision on the complaint is adopted under which the complainant has no obligation to pay the tax, levy, social insurance contributions, late-payment interest, and penalty secured by that bank guarantee. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

[Paragraph as revised by Federal Law No. 130-FZ of May 1, 2016.]

5.2. Where an individual who is not an individual entrepreneur files a complaint against a decision imposing liability for a tax offense (a decision declining to impose liability for a tax offense), or against a decision cancelling, in whole or in part, a decision granting a tax deduction in whole or in part, enforcement of the appealed decision is suspended in respect of the disputed amounts of taxes, levies, social insurance contributions, late-payment interest, penalties, and interest that have not been paid as of the date the tax authority receives the complaint, until the date a judicial act on collection of those amounts enters into legal force.

Where an individual who is not an individual entrepreneur files a complaint against actions of the tax authority in calculating the amount of the relevant tax stated in a tax payment notice, the taxpayer's obligation to pay the tax stated in the tax payment notice is suspended in respect of the disputed tax amounts that remain unpaid as of the date the tax authority receives the complaint until thirty days after the date on which the higher tax authority adopts a decision denying that complaint, if no notice of disagreement with the higher tax authority's decision on the complaint against the tax authority's actions in calculating the relevant tax stated in the tax payment notice is submitted within that thirty-day period; until the date a judicial act on collection of those amounts enters into legal force, if such a notice is submitted within that thirty-day period; or until a decision leaving the complaint without consideration is adopted.

Where an individual who is not an individual entrepreneur files a complaint against a demand for payment of arrears or a decision to collect arrears, enforcement of the appealed non-regulatory tax-authority act is suspended in respect of the disputed amounts of taxes, levies, social insurance contributions, late-payment interest, penalties, and interest specified in the decision imposing liability for a tax offense (the decision declining to impose liability for a tax offense), the decision cancelling, in whole or in part, a decision granting a tax deduction in whole or in part, and/or the tax payment notice, that have not been paid as of the date the complaint is received by the tax authority and in respect of which no judicial act for the collection of arrears exists, until fifteen days after the date the decision on the relevant complaint is adopted.

[Paragraph added by Federal Law No. 287-FZ of July 31, 2025.]

6. A repeat complaint or appeal complaint must be filed within the periods established by this Chapter for filing the relevant complaint.

7. The complainant may, prior to the adoption of a decision on the complaint (appeal complaint), withdraw it in whole or in part by sending a written application to the tax authority reviewing the relevant complaint.

Withdrawal of a complaint (appeal complaint) precludes the person who filed the relevant complaint from filing a repeat complaint (appeal complaint) on the same grounds and under the same procedure. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

[Article as revised by Federal Law No. 153-FZ of July 2, 2013.]

Article 139. Procedure and Time Limits for Filing a Complaint

1. A complaint is filed with the higher tax authority through the tax authority whose non-normative acts, or whose officials' actions or inaction, are being challenged. The tax authority whose non-normative acts, or whose officials' actions or inaction, are being challenged is required, within three days of receipt of the complaint, to forward it together with all materials to the higher tax authority.

1.1. Upon receipt of a complaint, the tax authority whose non-normative act, or whose officials' actions or inaction, is being challenged is required to take measures to remedy the violation of the rights of the person who filed the complaint. If that violation is remedied, the tax authority notifies the higher tax authority within three days after the remedy and attaches supporting documents, if any. [Paragraph added by Federal Law No. 130-FZ of May 1, 2016.]

2. Unless this Code provides otherwise, a complaint may be filed with the higher tax authority within one year after the day on which the person learned or should have learned of the violation of that person's rights.

A complaint against a decision imposing liability for a tax offense or a decision declining to impose liability for a tax offense that has entered into force and was not challenged through the appellate procedure may be filed within one year after the date on which the challenged decision was issued.

A complaint may be filed with the federal executive body authorized to exercise control and supervision in the field of taxes and levies within three months after the date on which the higher tax authority adopted its decision on the complaint (appellate complaint).

If the time limit for filing a complaint is missed for a valid reason, that time limit may be reinstated by the higher tax authority upon application by the person filing the complaint.

3. A tax-authority decision that has entered into force, was issued following consideration of the tax audit materials of a consolidated group of taxpayers, and was not challenged through the appellate procedure may be challenged by the responsible member of that group or independently by another member of the group insofar as that other member is held liable for a tax offense. Such a complaint may be filed within one year after the date on which the challenged decision was issued.

[Article as revised by Federal Law No. 153-FZ of July 2, 2013.]

Article 139.1. Procedure and Time Limits for Filing an Appellate Complaint

1. An appellate complaint against a decision imposing liability for a tax offense or a decision declining to impose liability for a tax offense is filed through the tax authority that issued the relevant decision. The tax authority whose decision is being appealed is required, within three days of receipt of such a complaint, to forward it together with all materials to the higher tax authority.

2. An appellate complaint against a decision imposing liability for a tax offense or a decision declining to impose liability for a tax offense may be filed with the higher tax authority before the day the appealed decision enters into force.

3. An appellate complaint against a tax authority decision issued as a result of a review of the materials from a tax audit of a consolidated group of taxpayers may be filed before the date on which the contested decision enters into force by the responsible member of that group or, independently, by another member of that group with respect to the imposition of liability on that member for a tax offense.

4. A decision to impose liability for a tax offense and a decision to refuse to impose liability for a tax offense that are issued by the federal executive authority responsible for oversight and supervision in the area of taxes and duties may not be contested by means of an appellate complaint.

[Article added by Federal Law No. 153-FZ of July 2, 2013.]

Article 139.2. Form and Content of a Complaint or Appellate Complaint

1. A complaint must be filed in written form. A complaint must be signed by the person filing it or by that person's representative.

A complaint may be submitted in electronic form through telecommunications channels or through the taxpayer's personal account. [Paragraph added by Federal Law No. 130-FZ of May 1, 2016.]

The formats and procedure for filing a complaint in electronic form are approved by the federal executive authority responsible for oversight and supervision in the area of taxes and duties. [Paragraph added by Federal Law No. 130-FZ of May 1, 2016.]

2. A complaint must state:

  1. the surname, given name, patronymic, and place of residence of the individual filing the complaint, or the name and address of the organization filing the complaint;

  2. the non-normative act of the tax authority, or the actions or inaction of its officials, being contested;

  3. the name of the tax authority whose non-normative act, or the actions or inaction of whose officials, are being contested;

  4. the grounds on which the person filing the complaint considers that its rights have been violated;

  5. the relief requested by the person filing the complaint;

  6. the method for receiving the decision on the complaint: on paper, in electronic form through telecommunications channels, or through the taxpayer's personal account. [Subparagraph added by Federal Law No. 130-FZ of May 1, 2016.]

3. A complaint may state telephone numbers, fax numbers, email addresses, and other information necessary for the timely consideration of the complaint.

4. Where a complaint is filed by an authorized representative of the person contesting a non-normative act of the tax authority or the actions or inaction of its officials, documents confirming the authority of that representative must be attached to the complaint.

5. Documents supporting the arguments of the person filing the complaint may be attached to the complaint.

6. The provisions of this Article also apply to an appellate complaint.

[Article added by Federal Law No. 153-FZ of July 2, 2013.]

Article 139.3. Leaving a Complaint (Appellate Complaint) Without Consideration

1. The higher tax authority leaves a complaint without consideration in whole or in part if it determines that:

  1. the complaint was filed in violation of the procedure established by paragraph 1 of Article 139.2 of this Code, or the complaint does not identify the non-normative acts of the tax authority or the actions or inaction of its officials that resulted in the violation of the rights of the person who filed the complaint; [As amended by Federal Law No. 130-FZ of May 1, 2016.]

  2. the complaint was filed after the period for filing a complaint established by this Code has expired and does not contain an application for restoration of that period, or restoration of the missed period for filing a complaint has been refused;

  3. before a decision on the complaint has been issued, an application to withdraw the complaint in whole or in part has been received from the person who filed it;

  4. a complaint on the same grounds was previously filed, except where after its consideration a dispute regarding the same subject matter and on the same grounds was resolved under the procedure provided by Chapter 20.3 of this Code; [As amended by Federal Law No. 6-FZ of February 17, 2021.]

  5. before a decision on the complaint is issued, the tax authority reported that the violation of the rights of the person who filed the complaint had been remedied in the manner established by paragraph 1.1 of Article 139 of this Code; [Subparagraph added by Federal Law No. 130-FZ of May 1, 2016.]

  6. before a decision on the complaint is issued, the tax dispute regarding the same subject matter and on the same grounds was resolved by a court; [Subparagraph added by Federal Law No. 6-FZ of February 17, 2021.]

  7. the complaint is not signed by the person who filed it or by that person's representative, or documents confirming the authority of the person's representative to sign it, executed in the prescribed manner, have not been submitted; [Subparagraph added by Federal Law No. 6-FZ of February 17, 2021.]

  8. before a decision on the complaint is issued, the organization that filed the complaint is removed from the Unified State Register of Legal Entities by a decision of the registering authority or is liquidated, or information is received regarding the death or declaration of death of the individual who filed the complaint, and the disputed legal relationship does not permit succession. [Subparagraph added by Federal Law No. 6-FZ of February 17, 2021.]

2. Except in the cases provided by subparagraphs 5, 6, and 8 of paragraph 1 of this Article, the tax authority considering the complaint issues a decision to leave the complaint without consideration in whole or in part within five days from the date of receipt of the complaint or the application to withdraw the complaint in whole or in part. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

In the case provided by subparagraph 5 of paragraph 1 of this Article, the tax authority considering the complaint issues a decision to leave the complaint without consideration in whole or in part within five days from the date of receipt of information or documents showing that the violation of the rights of the person who filed the complaint has been remedied.

In the cases provided by subparagraphs 6 and 8 of paragraph 1 of this Article, the tax authority considering the complaint issues a decision to leave the complaint without consideration in whole or in part within five days from the date of receipt of information establishing the existence of the circumstances specified in those subparagraphs. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

The decision to leave a complaint without consideration is delivered or sent to the person who filed the complaint within three days from the date on which it is issued.

[Paragraph as revised by Federal Law No. 130-FZ of May 1, 2016.]

3. Leaving a complaint without consideration does not bar the person from refiling a complaint within the periods established by this Code for filing the corresponding complaint, except where the complaint is left without consideration on the grounds provided by subparagraphs 3, 4, 6, and 8 of paragraph 1 of this Article. [As amended by Federal Law No. 6-FZ of February 17, 2021.]

4. The provisions of this Article, except for the provisions of subparagraphs 2 and 5 of paragraph 1, also apply to an appellate complaint. [As amended by Federal Law No. 130-FZ of May 1, 2016.]

[Article added by Federal Law No. 153-FZ of July 2, 2013.]

Chapter 20. Consideration of a Complaint and Adoption of a Decision Thereon

Article 140. Consideration of a Complaint (Appellate Complaint)

1. During consideration of a complaint (appellate complaint), the person who filed the complaint may, before a decision is issued on the complaint, submit additional documents supporting that person's arguments.

The person who filed the complaint (appellate complaint) may, before a decision is issued on the complaint, file a motion requesting that consideration of the complaint (appellate complaint) be suspended in whole or in part for the purpose of submitting additional documents or information, but for no more than six months. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

Within five days from the date of receipt of that motion, the higher tax authority considering the complaint (appellate complaint) adopts one of the following decisions: [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

to suspend consideration of the complaint (appellate complaint) in whole or in part; [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

to refuse to suspend consideration of the complaint (appellate complaint). [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

The person who filed the complaint (appellate complaint) is notified of the decision within three days from the date on which it is adopted. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

2. The higher tax authority considers the complaint (appellate complaint), documents supporting the arguments of the person who filed the complaint (appellate complaint), additional documents submitted during consideration of the complaint (appellate complaint), and materials submitted by the lower tax authority, without the participation of the person who filed the complaint (appellate complaint), except as provided in this paragraph.

If, during consideration of a complaint (appellate complaint) against a decision to impose liability for a tax offense or against a decision to refuse to impose liability for a tax offense, inconsistencies are identified within the information contained in the materials submitted by the lower tax authority, or a discrepancy is identified between information submitted by the taxpayer and information contained in the materials of the lower tax authority, the higher tax authority considers the complaint (appellate complaint), documents supporting the arguments of the person who filed the complaint (appellate complaint), additional documents submitted during consideration of the complaint (appellate complaint), and materials submitted by the lower tax authority, with the participation of the person who filed the complaint (appellate complaint).

The head (deputy head) of the higher tax authority notifies the person who filed the complaint (appellate complaint) of the time and place of consideration of the complaint (appellate complaint).

Consideration of the complaint (appellate complaint) may be conducted using videoconferencing in accordance with the procedure approved by the federal executive authority responsible for oversight and supervision in the area of taxes and levies. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

Consideration of the complaint (appellate complaint) may be suspended by decision of the higher tax authority considering the complaint (appellate complaint): [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

until a case involving the same subject matter and the same grounds is resolved by an arbitrazh court or a court of general jurisdiction; [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

where consideration of the complaint (appellate complaint) is not possible before another case is resolved by a court in constitutional, civil, arbitrazh, administrative, or criminal proceedings; [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

until an application for conduct of a mutual agreement procedure in the manner provided by Chapter 20.3 of this Code is considered. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

The person who filed the complaint (appellate complaint) is notified of the decision on the said suspension of consideration of the complaint (appellate complaint) within three days from the date on which that decision is adopted. [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

[Paragraph as revised by Federal Law No. 130-FZ of May 1, 2016.]

3. Upon completion of consideration of the complaint (appellate complaint), the higher tax authority:

  1. denies the complaint (appellate complaint);

  2. annuls a non-normative act of a tax authority;

  3. annuls all or part of a decision of a tax authority;

  4. annuls the decision of a tax authority in full and adopts a new decision in the case;

  5. declares the actions or inaction of officials of the tax authorities unlawful and issues a decision on the merits.

4. [Repealed by Federal Law No. 6-FZ of February 17, 2021.]

5. If the higher tax authority, upon reviewing a complaint (appellate complaint) against a decision issued pursuant to Article 101 of this Code, determines that essential procedural conditions governing consideration of tax audit materials were violated, it may annul that decision, review the said materials, documents supporting the arguments of the person who filed the complaint (appellate complaint), additional documents submitted during consideration of the complaint (appellate complaint), and materials submitted by the lower tax authority in the manner provided by Article 101 of this Code, and issue a decision provided for in paragraph 3 of this Article.

If the higher tax authority, upon reviewing a complaint against a decision issued pursuant to Article 101.4 of this Code, determines that essential procedural conditions governing consideration of materials relating to other tax-control measures were violated, it may annul that decision, review the said materials, documents supporting the arguments of the person who filed the complaint, additional documents submitted during consideration of the complaint, and materials submitted by the lower tax authority in the manner provided by Article 101.4 of this Code, and issue a decision provided for in paragraph 3 of this Article.

6. A decision on a complaint (appellate complaint) against a decision to impose tax liability for a tax offense or against a decision to refuse to impose tax liability for a tax offense, issued pursuant to Article 101 of this Code, is adopted by the higher tax authority within one month from the date of receipt of the complaint (appellate complaint). That period may be extended by the head (deputy head) of the tax authority to obtain from lower tax authorities documents or information necessary for consideration of the complaint (appellate complaint), or when the person who filed the complaint (appellate complaint) submits additional documents, but by no more than one month.

A decision on a complaint not described in the first textual paragraph of this paragraph is adopted by the tax authority within 15 days from the date of its receipt. That period may be extended by the head (deputy head) of the tax authority to obtain from lower tax authorities documents or information necessary for consideration of the complaint, or when the person who filed the complaint submits additional documents, but by no more than 15 days.

A decision of the head (deputy head) of the tax authority to extend the period for consideration of the complaint (appellate complaint) is delivered or sent to the person who filed the complaint (appellate complaint) within three days from the date of its adoption.

The decision of the tax authority on the results of consideration of the complaint (appellate complaint) is delivered or sent to the person who filed the complaint (appellate complaint) within three days from the date of its adoption.

In the event that the person who filed the complaint (appellate complaint) submits additional documents, the periods established by the first and second textual paragraphs of this paragraph run from the time those documents are received by the higher tax authority considering the complaint (appellate complaint). [Textual paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

[Article as revised by Federal Law No. 153-FZ of July 2, 2013.]

Article 140.1. Special Rules for Considering a Complaint under the Simplified Procedure

1. A complaint sent electronically through telecommunications channels or the taxpayer's personal account, in the format and under the electronic-filing procedure approved by the federal executive authority responsible for tax and levy control and supervision, may be considered under the simplified procedure if the complaint so requests. This does not apply to complaints against tax-authority decisions adopted under Article 101 or 101.4 of this Code.

2. The tax authority whose non-regulatory acts or whose officials' actions or omissions are challenged considers the complaint under the simplified procedure.

3. The tax authority must consider the complaint within seven days after receiving it.

4. Following consideration under this Article, the tax authority:

  1. adopts a decision under Article 140(3)(2)-(5) of this Code;

  2. takes the measures provided for by Article 139(1), or Article 139(1) and (1.1), of this Code.

[Article added by Federal Law No. 389-FZ of July 31, 2023.]

Article 141.

[Repealed by Federal Law No. 153-FZ of July 2, 2013.]

Article 142. Consideration of Complaints Filed with a Court

Complaints or statements of claim filed with a court against acts of tax authorities or actions or omissions of their officials are considered and resolved under civil procedure law, arbitrazh procedure law, administrative-proceedings law, and other federal laws. [As amended by Federal Law No. 23-FZ of March 8, 2015.]

SECTION VII.1. IMPLEMENTATION OF THE RUSSIAN FEDERATION'S INTERNATIONAL AGREEMENTS ON TAXATION AND MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS

[Section added by Federal Law No. 340-FZ of November 27, 2017.]

Chapter 20.1. Automatic Exchange of Financial Account Information with Foreign States (Territories)

Article 142.1. Concepts and Terms Used for the Automatic Exchange of Financial Account Information with Foreign States (Territories)

For purposes of this Code, the following concepts and terms apply to the automatic exchange of financial account information with foreign states or territories:

  1. international automatic exchange of financial account information with the competent authorities of foreign states or territories (hereinafter, automatic exchange of financial account information) means the automatic provision by the federal executive authority responsible for tax and levy control and supervision to the competent authorities of foreign states or territories, and the receipt by that federal authority from those competent authorities, of information specified in this Chapter pursuant to the Russian Federation's international agreements on taxation;

  2. financial market organization means a credit institution; an insurer conducting voluntary life-insurance business; a professional securities-market participant conducting brokerage, securities-management, or depositary activities; a trustee under an asset-management agreement; a nongovernmental pension fund; a joint-stock investment fund; a management company of an investment fund, unit investment fund, or nongovernmental pension fund; a central counterparty; the managing partner of an investment partnership; or another organization or structure without legal personality that, in the course of its business, accepts funds or other financial assets from clients for custody, management, investment, or other transactions in the client's interest or directly or indirectly for the client's account;

  3. client of a financial market organization (hereinafter, client) means a person that concludes or has concluded with a financial market organization an agreement providing for financial services;

  4. financial services means services connected with a financial market organization's acceptance and placement of funds or other financial assets from clients for custody, management, investment, or other transactions in the client's interest or directly or indirectly for the client's account;

  5. financial information means information concerning clients' transactions, accounts, and deposits; the amount owed to clients or beneficiaries by an insurer under voluntary life-insurance agreements; the amount of funds and value of property of those persons held by a financial market organization under a brokerage or asset-management agreement; the value of their property accounted for by a financial market organization conducting depositary activities; their pension accounts; central counterparties' obligations to them; and payments and transactions made in connection with the accounts and deposits, voluntary life-insurance agreement, asset-management agreement, including one evidenced by the issue of an investment unit, brokerage agreement, depositary agreement, pension agreement, central-counterparty agreement, and other agreements under which a financial market organization accepts funds or other financial assets from clients for custody, management, investment, or other transactions in the client's interest or directly or indirectly for the client's account;

  6. beneficiary means a person or structure without legal personality for whose benefit a client acts, including under an agency, mandate, commission, or trust-management agreement;

  7. person directly or indirectly controlling a client or beneficiary means the individual who ultimately owns the client or beneficiary directly or indirectly through third parties, including through a predominant equity interest exceeding 25 percent, or otherwise can control the client's or beneficiary's actions. Where the client or beneficiary is an individual, that individual is deemed to be the person directly or indirectly controlling the client or beneficiary unless there are grounds to believe that other individuals directly or indirectly control that individual; [As amended by Federal Law No. 380-FZ of November 29, 2021.]

  8. financial assets means funds, securities, derivatives, equity interests in the charter or pooled capital of a legal entity, interests in a foreign structure without legal personality, claims under an insurance agreement, and other assets covered by an agreement between a client and a financial market organization for financial services. For purposes of this Chapter, financial assets do not include immovable property; precious metals, except precious metals in accounts or deposits or accepted for unallocated custody; or valuables accepted for safekeeping in an individual bank safe-deposit box. [As amended by Federal Law No. 380-FZ of November 29, 2021.]

Article 142.2. Duties of a Financial Market Organization to Provide Information to the Federal Executive Authority Responsible for Tax and Levy Control and Supervision in Connection with the Automatic Exchange of Financial Account Information

1. A financial market organization must provide the federal executive authority responsible for tax and levy control and supervision with financial information concerning clients, beneficiaries, or persons directly or indirectly controlling them where the measures established by Article 142.4(1) of this Code or the organization's available information establish that they are tax residents of foreign states or territories. It must also provide other information concerning the agreement between the client and the financial market organization under which financial services are provided. [As amended by Federal Law No. 380-FZ of November 29, 2021.]

If neither the measures established by Article 142.4(1) of this Code nor the organization's available information identify any clients, beneficiaries, or persons directly or indirectly controlling them as tax residents of foreign states or territories, the financial market organization must report that no such persons have been identified. [Paragraph added by Federal Law No. 380-FZ of November 29, 2021.]

The information referred to in the first and second paragraphs of this paragraph must be provided electronically in the prescribed formats. The Government of the Russian Federation, in coordination with the Central Bank of the Russian Federation, establishes the conditions, procedure, periods, and content for its provision. [Paragraph added by Federal Law No. 380-FZ of November 29, 2021.]

2. A financial market organization's provision of information to that federal executive authority under this Chapter does not breach bank secrecy and does not require the consent of clients, beneficiaries, or persons directly or indirectly controlling them.

2.1. Actions or omissions designed to create conditions under which the duties established by this Article would not have to be performed are prohibited. [Paragraph added by Federal Law No. 380-FZ of November 29, 2021.]

3. The Government of the Russian Federation, in coordination with the Central Bank of the Russian Federation, may establish a list of financial market organizations or types of financial-services agreements to which this Chapter does not apply because of the low risk that such organizations or agreements will be used for actions or omissions designed to evade taxes or levies.

Article 142.3. Powers of the Federal Executive Authority Responsible for Tax and Levy Control and Supervision in Connection with the Automatic Exchange of Financial Account Information

1. In connection with the automatic exchange of financial account information, the federal executive authority responsible for tax and levy control and supervision receives from financial market organizations information concerning clients, beneficiaries, or persons directly or indirectly controlling them, as well as other information provided under this Chapter.

That federal authority transfers the information to the competent authorities of foreign states or territories included in the list of states or territories with which financial account information is exchanged automatically and of which the clients, beneficiaries, or persons directly or indirectly controlling them are tax residents.

The federal executive authority responsible for tax and levy control and supervision approves the list of states or territories with which financial account information is exchanged automatically.

2. The Government of the Russian Federation determines the procedure for transferring financial information to the competent authorities of foreign states or territories referred to in paragraph 1 of this Article, the procedure for that federal authority's receipt of financial information from those competent authorities, and the requirements for protecting transferred financial information.

3. The federal executive authority responsible for tax and levy control and supervision and territorial tax authorities may use financial information received under this Chapter from financial market organizations and competent authorities of foreign states or territories when exercising their powers under the Russian Federation's tax and levy legislation.

4. Electronic financial information received by the federal executive authority responsible for tax and levy control and supervision from financial market organizations and competent authorities of foreign states or territories is equivalent to information received on paper.

Article 142.4. Duties and Rights of Financial Market Organizations and Their Clients in Connection with the Automatic Exchange of Financial Account Information

1. To perform the duties established by this Chapter, a financial market organization, under the procedure established by the Government of the Russian Federation in coordination with the Central Bank of the Russian Federation, requests, processes, records in documentary form, and analyzes information received. It must also take reasonable measures that are available in the circumstances, and record those measures in documentary form, to establish the tax residence of clients, beneficiaries, and persons directly or indirectly controlling them, including by verifying the accuracy and completeness of information provided by a client.

2. Clients must provide a financial market organization with information concerning themselves, beneficiaries, or persons directly or indirectly controlling them that the organization requests under this Chapter.

2.1. Actions or omissions designed to create conditions under which the duties established by this Article would not have to be performed are prohibited. [Paragraph added by Federal Law No. 380-FZ of November 29, 2021.]

3. In performing the duties established by this Chapter, a financial market organization may use information in its possession that it obtained when complying with the Russian Federation's legislation on combating the legalization or laundering of criminal proceeds and the financing of terrorism.

4. If a person seeking to conclude an agreement with a financial market organization for financial services fails to provide information requested under this Chapter, the organization may refuse to conclude the agreement.

5. If a client fails to provide information requested under this Chapter, the financial market organization may refuse to conduct transactions for or on the client's instructions under an agreement for financial services (hereinafter in this Chapter, refusal to conduct transactions) or, in the cases established by this Chapter, unilaterally terminate the agreement. It must notify the client no later than the first working day after adopting the decision.

6. A refusal to conduct transactions means that the financial market organization ceases transactions under the agreement for financial services, except transactions for the purposes specified in the second through fifth paragraphs of Article 855(2) of the Civil Code of the Russian Federation and transactions transferring funds to the client's bank account at another credit institution or paying funds to the client.

If funds are received for crediting to a client's bank account or deposit after a financial market organization that is a credit institution decides to refuse transactions, the funds must not be credited to the client's account or deposit and must be returned by that organization to the payers' accounts at the originating banks. [Paragraph added by Federal Law No. 380-FZ of November 29, 2021.]

7. If a client does not provide the requested information within 15 days after a refusal to conduct transactions, the financial market organization may unilaterally terminate the agreement for financial services, subject to the Civil Code of the Russian Federation.

If the client provides the requested information after the refusal but before the agreement is deemed terminated, the financial market organization may revoke its earlier termination decision.

8. If the measures under paragraph 1 of this Article reveal that information provided by a client is inaccurate or incomplete, or that it conflicts with information available to the financial market organization, including information obtained from other publicly available sources, the organization may refuse to conclude an agreement for financial services or unilaterally terminate an existing agreement.

9. Unless the agreement for financial services provides another period, it is deemed terminated one month after the financial market organization sends the client a termination notice.

Chapter 20.2. International Automatic Exchange of Country-by-Country Reports under the Russian Federation's International Agreements

Article 142.5. Powers of the Federal Executive Authority Responsible for Tax and Levy Control and Supervision in the Automatic Exchange of Country-by-Country Reports

1. Under the Russian Federation's international agreements, the federal executive authority responsible for tax and levy control and supervision may transfer country-by-country reports received under Chapter 14.4-1 of this Code to the competent authorities of foreign states or territories through automatic exchange. That federal authority approves the list of foreign states or territories with whose competent authorities country-by-country reports are exchanged automatically.

2. In exercising its control and supervisory powers, that federal executive authority receives, processes, stores, and uses country-by-country reports obtained from the competent authorities of foreign states or territories through automatic exchange under the Russian Federation's international agreements.

3. The Government of the Russian Federation establishes the procedure for transferring country-by-country reports to the competent authorities of foreign states or territories, the procedure for that federal authority's receipt of such reports from those competent authorities, and the requirements for protecting information contained in transferred reports.

4. Confidentiality, nondisclosure, and other protection of information in country-by-country information provided under Chapter 14.4-1 of this Code or received from the competent authorities of foreign states or territories through international automatic exchange must also comply with the Russian Federation's international agreements on taxation, under a procedure analogous to the protection of tax-secret information under Article 102 of this Code. [Paragraph added by Federal Law No. 6-FZ of February 17, 2021.]

Article 142.6. Restrictions on the Use of Information Contained in Country-by-Country Reports

1. The federal executive authority responsible for tax and levy control and supervision and its territorial authorities may use information in country-by-country reports provided under Chapter 14.4-1 of this Code or received from the competent authorities of foreign states or territories through automatic exchange when exercising their powers under the Russian Federation's tax and levy legislation.

2. Without examination of other evidence, information in country-by-country reports provided under Chapter 14.4-1 of this Code or received from competent authorities of foreign states or territories through international automatic exchange does not independently prove nonpayment or underpayment of tax or levy amounts.

Chapter 20.3. Mutual Agreement Procedure under an International Agreement of the Russian Federation on Taxation

[Chapter added by Federal Law No. 325-FZ of September 29, 2019.]

Article 142.7. General Provisions

For purposes of this Code, a mutual agreement procedure under an international agreement of the Russian Federation on taxation (hereinafter in this Chapter, mutual agreement procedure) means a procedure for resolving disputes over the taxation of a person's income, profit, and property when applying that international agreement.

Article 142.8. Conduct of a Mutual Agreement Procedure

1. The Ministry of Finance of the Russian Federation determines the procedure for conducting a mutual agreement procedure, taking into account the provisions of the Russian Federation's international agreements on taxation. [As amended by Federal Law No. 389-FZ of July 31, 2023.]

2. A mutual agreement procedure may be initiated on application by a person referred to in Article 142.7 of this Code or at the request of the competent authority of a foreign state or territory that is a party to an international agreement of the Russian Federation on taxation.

3. The Ministry of Finance of the Russian Federation determines the procedure and periods for filing and considering an application for a mutual agreement procedure, taking into account the provisions of the Russian Federation's international agreements on taxation.

Article 142.9. Provision of Documents, Particulars, and Other Information in Connection with a Mutual Agreement Procedure

1. A person that applies to the Ministry of Finance of the Russian Federation for a mutual agreement procedure must, at the request of an official of the tax authority with which the person is registered, provide documents, particulars, and other information supporting the arguments and circumstances stated in the application.

The documents, particulars, and other information referred to in the first paragraph of this paragraph must be provided to the federal executive authority responsible for tax and levy control and supervision within the periods established by Article 93.1 of this Code.

2. The Ministry of Finance of the Russian Federation may request from the applicant documents, particulars, and other information not previously provided that support the arguments and circumstances stated in the application.

The requested documents, particulars, and other information must be provided to the Ministry of Finance of the Russian Federation within one month after the request is received.

[Article added by Federal Law No. 389-FZ of July 31, 2023.]

President of the Russian Federation
B. Yeltsin

Moscow, the Kremlin
July 31, 1998
No. 146-FZ