FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 25, 2018 No. 490-FZ

About modification of parts the first and second Tax Code of the Russian Federation and Federal Law "About Modification of Part One and Chapter 25 Parts Two of the Tax Code of the Russian Federation (regarding Features of the Taxation of the International Holding Companies)"

Accepted by the State Duma on December 19, 2018

Approved by the Federation Council on December 21, 2018

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 23, Art. 2174; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2007, No. 22, Art. 2564; 2010, No. 31, Art. 4198; No. 40, Art. 4969; 2011, No. 47, Art. 6611; No. 49, Art. 7014; 2013, No. 40, Art. 5037; 2014, No. 45, Art. 6158; 2015, No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 27, Art. 4176; 2018, No. 32, Art. 5087, 5095; No. 45, Art. 6828) following changes:

1) in Article 24.2:

a) in the subitem 2 of Item 1:

to add paragraph two after the words "established by the personal law of such foreign organization" with words "if other is not provided by this paragraph", shall be replaced with words the words "to the biddings;" "to the biddings. At the same time if at the time of registration of the international company the financial reporting for the last ended financial year is not approved yet, the financial reporting for prior financial year is submitted;";

the fourth to state the paragraph in the following edition:

"the information about the controlling persons of the international company, stipulated in Item the 5th this Article, except for the international companies specified in the subitem 3 of item 4 of this Article;";

b) add item 4 with the subitem 3 following of content:

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