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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of September 14, 2024 No. 1257

About approval of the list of cases in which legal entities - the residents entering into one international group of companies with legal entities - nonresidents, do not represent to tax authorities in the place of the accounting of the notification on opening (closing) of accounts (deposits) and about change of account details (deposits) of such legal entities - nonresidents in the banks and other organizations of the financial market located outside the territory of the Russian Federation

According to article 12 of the Federal law "About Currency Control and Currency Exchange Control" Government of the Russian Federation decides:

1. Approve the enclosed list of cases approved with the Central bank of the Russian Federation in whom legal entities - the residents entering into one international group of companies with legal entities - nonresidents, do not represent to tax authorities in the place of the accounting of the notification on opening (closing) of accounts (deposits) and about change of account details (deposits) of such legal entities - nonresidents in the banks and other organizations of the financial market located outside the territory of the Russian Federation.

2. This resolution becomes effective from the date of its official publication.

Russian Prime Minister

M. Mishustin

Approved by the Order of the Government of the Russian Federation of September 14, 2024, No. 1257

The list of cases in which legal entities - the residents entering into one international group of companies with legal entities - nonresidents, do not represent to tax authorities in the place of the accounting of the notification on opening (closing) of accounts (deposits) and about change of account details (deposits) of such legal entities - nonresidents in the banks and other organizations of the financial market located outside the territory of the Russian Federation

1. More than 50 percent of assets of the international group of companies are outside the territory of the Russian Federation.

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