ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 22, 2025 No. 188n

About recognition of voided Item 20 of the Special 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 March 28, 2024 No. 35n

According to article 4 of the Federal Law of December 19, 2023 "About modification of parts the first and second the Tax Code of the Russian Federation and article 9 of the Federal law "About Modification of Parts the First and Second Tax Code of the Russian Federation and Separate Legal Acts of the Russian Federation" I order to No. 595-FZ:

1. Item 20 of the Special 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 March 28, 2024 No. 35n (registration number 78026) is registered by the Ministry of Justice of the Russian Federation on April 26, 2024, 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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