A special recording procedure for certain securities will be in effect until the end of 2025
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18.02.2025
FEDERAL TAX SERVICE HAS PROVIDED CLARIFICATION ON THE ISSUE OF INDICATING THE COUNTRY CODE OF AN INTERNATIONAL COMPANY IN THE REPORT AND NOTIFICATION ON FOREIGN ACCOUNTS OF NON-RESIDENT LEGAL ENTITIES
From July 1, 2024, the obligation has been established for resident legal entities that are part of the same international group of companies with non-residents to submit Reports and Notifications to the tax authorities on foreign accounts of such non-resident legal entities at the place of their registration.
An international company redomiciled in the Unified State Register of Legal Entities in connection with a change in the personal law of a foreign legal entity is recognised as a non-resident.
Thus, if such an international company is a member of an international group of companies, it should be reflected in the Report as part of non-resident participants, and in the corresponding column "Digital Code of the Country of Registration (Incorporation)" of the Report and Notification, the code "643" should be indicated, as provided for by the All-Russia Classifier of Countries of the World for the Russian Federation.
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