A special recording procedure for certain securities will be in effect until the end of 2025
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06.03.2025
BY MARCH 20, ORGANISATIONS MUST SUBMIT NOTIFICATIONS OF CONTROLLED FOREIGN COMPANIES FOR 2024
Notification of a controlled foreign company must be sent regardless of the financial performance of such foreign company.
If there are grounds for exemption from taxation of profits, a controlled foreign company must also submit documents by March 20 confirming compliance with the conditions of exemption. The exception is companies established in accordance with the legislation of a member state of the EAEU and having a permanent location in it.
In the absence of such grounds, it is necessary to submit documents confirming the amount of profit or loss of the controlled foreign company. This must be done no later than March 25 (along with the declaration on corporate income tax), regardless of whether there is an obligation to pay tax on its profits.
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