ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 22, 2025 No. 187n

About recognition of voided Item 38 of the List of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and the provision of information when carrying out financial transactions (offshore zones) approved by the Order of the Ministry of Finance of the Russian Federation of June 5, 2023 No. 86n

According to the paragraph of the subitem 1 of Item 3 of article 284 of the Tax Code of the Russian Federation I order the second:

1. Item 38 of the List of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and the provision of information when carrying out financial transactions (offshore zones) approved by the order of the Ministry of Finance of the Russian Federation of June 5, 2023 No. 86n (registration number 73846) is registered by the Ministry of Justice of the Russian Federation on June 15, 2023, to declare invalid.

2. This order becomes effective from the date of its official publication and is applied to the legal relationship which arose since January 1, 2026 <1>

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<1> Paragraph the fifth Item 1, Item 4, paragraph one of Item 5 of article 5 of the Tax Code of the Russian Federation.

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