Senators approved amendments aimed at simplifying the tax registration of foreign organizations that open accounts with Russian banks, as well as opening accounts with Russian banks, which is necessary to pay for Russian gas supplies in rubles.
Registration with the tax office of such organizations will be possible at the request of the Russian credit institution where the account is opened.
The law also provides that the corrected tax returns will be taken into account by the tax authorities in the taxpayer’s settlements with the budget system of the Russian Federation after internal tax inspection of such a declaration or after its expiry. This applies to taxpayers who are not subject to tax monitoring.
Currently, taxpayers do not always file accurate returns and lower their tax liabilities to show elsewhere that they are not in debt to the budget, lawmakers say.
In addition, the conditions for recognizing a sanctioned company that has been registered in a special administrative region of Russia by an international holding company (MHK) by relocation are somewhat relaxed.
This applies to companies whose controlling persons, whose total share of at least 25% as at the company registration date, were subject to anti-Russian sanctions in the resettlement procedure after such registration. For example, prohibitions and restrictions on settlements and financial transactions as well as transactions related to debt financing or the purchase or sale of securities or shares in share capital have been introduced for them.
The law should enter into force on the day of official publication, and some rules regarding the MHC and revised tax returns will enter into force one month later, reports RIA Novosti.
.
