Large foreign IT companies were obliged to open branches in Russia

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Monitoring of the Federal Legislation dated 19.02.2008

Order of the Federal Tax Service No. MM-3-09/11@ of January 17, 2008 on the Endorsement of the Forms of Reports of Taxpayers of Information Envisaged in Items 2, 3 of Article 23 of the Tax Code of the Russian Federation

The taxpayers out of organisations and independent entrepreneurs must report to the tax body in writing at the place of location of the organisation or the place of residence of the independent entrepreneur the following information: the opening or closing of the accounts (personal accounts); all cases of participation in Russian and foreign organisations; all separate divisions created on the territory of the Russian Federation; reorganisation or liquidation of the organisation.

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