It is registered
Ministry of Justice
Russian Federation
On October 25, 2012 No. 25728
of August 21, 2012 No. 115n
About modification of the List of the states and the territories which are providing the preferential tax treatment and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones), No. 108n approved by the Order of the Ministry of Finance of the Russian Federation of November 13, 2007
According to the subitem 1 of Item 3 of article 284 of the Tax Code of the Russian Federation (Russian Federation Code, 2000, N 32, Art. 3340; 2002, N 22, Art. 2026; 2004, N 31, Art. 3231; 2004, N 34, Art. 3522; 2005, N 24, Art. 2312; 2006, N 23, Art. 2382; 2007, N 21, Art. 2462; 2008, N 30, Art. 3614; 2008, N 48, Art. 5519; 2009, N 1, Art. 13; 2009, N 52, Art. 6444; 2010, N 15, Art. 1737; 2010, N 40, Art. 4969; 2011, N 1, Art. 7; 2011, N 49, Art. 7017; 2011, N 49, 7043) I order to the Art.:
1. In the List of the states and the territories which are providing the preferential tax treatment and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones) approved by the order of the Ministry of Finance of the Russian Federation of November 13, 2007 of N 108 N "About approval of the List of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones)" (registration number 10598 is registered by the Ministry of Justice of the Russian Federation on December 3, 2007; "The bulletin of regulations of federal executive bodies", 2007, N 50), with the change made by the order of the Ministry of Finance of the Russian Federation of February 2, 2009 in N 10 N "About modification of the order of the Ministry of Finance of the Russian Federation of November 13, 2007 of N 108 N" (registration number 13432 is registered by the Ministry of Justice of the Russian Federation on February 25, 2009; "The Russian newspaper", 2009, N 39) to declare Item 15 invalid.
2. This order becomes effective since January 1, 2013.
Minister
A. G. Siluanov
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The document ceased to be valid since July 1, 2023 according to Item 2 of the Order of the Ministry of Finance of the Russian Federation of June 5, 2023 No. 86n