Registered by
Ministry of Justice
Russian Federation
On November 15, 2019 No. 56522
of October 11, 2019 No. MMB-7-17/511 @
About approval of the List of the states (territories) which are not providing exchange of information for the purposes of the taxation with the Russian Federation, and about recognition voided the Order of FNS of Russia of 04.12.2018 No. MMB-7-17/786 @
According to Item 7 of article 25.13-1 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2015; No. 24, Art. 3377; 2019, No. 31, the Art. 4428) and Item 1 of the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of 30.09.2004 No. 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; the official Internet portal of legal information http://www.pravo.gov.ru, 29.08.2019, No. 0001201908290010), I order:
1. Approve the List of the states (territories) which are not providing exchange of information for the purposes of the taxation with the Russian Federation according to appendix to this order.
2. Declare invalid the order of FNS of Russia of 04.12.2018 No. MMB-7-17/786 @ "About approval of the List of the states (territories) which are not providing exchange of information for the purposes of the taxation with the Russian Federation" (registration number 53721) is registered by the Ministry of Justice of the Russian Federation on February 7, 2019.
3. This order becomes effective since January 1, 2020.
4. To heads (the acting as the head) of Offices of the Federal Tax Service in subjects of the Russian Federation and chiefs (the acting as the chief) of interregional inspectorates of the Federal Tax Service for the largest taxpayers to bring this order to subordinate tax authorities and to provide its application.
5. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating work on bilateral and multilateral international cooperation on tax questions.
Head of the Federal Tax Service
M. V. Mishustin
Appendix
to the Order of the Federal Tax Service of the Russian Federation of October 11, 2019 No. MMB-7-17/511 @
|
|
States |
|
Territories |
|
1. |
Angola |
1. |
Anguilla |
|
2. |
Andorra |
2. |
Virgin Islands, USA |
|
3. |
Antigua and Barbuda |
3. |
Gibraltar |
|
4. |
Afghanistan |
4. |
Greenland |
|
5. |
Bahamas |
5. |
Guam |
|
6. |
Bangladesh |
6. |
Mosquitoes: island Anjouan |
|
7. |
Barbados |
7. |
Curacao |
|
8. |
Bahrain |
8. |
Malaysia: island Labuan |
|
9. |
Benin |
9. |
Montserrat |
|
10. |
Bolivia, Multinational State |
10. |
Niue |
|
11. |
Puerto Rico | ||
|
12. |
Cook Islands | ||
|
11. |
Bosnia and Herzegovina |
13. |
Turks and Caicos Islands |
|
12. |
Brunei - Darussalam |
14. |
Separate administrative units of the United Kingdom of Great Britain and Northern Ireland: Channel Islands (Jersey, Sark, Alderney) |
|
13. |
Burkina Faso | ||
|
14. |
Burundi | ||
|
15. |
Butane | ||
|
16. |
Vanuatu | ||
|
17. |
Gabon | ||
|
18. |
Haiti |
15. |
Saint Martin (Netherlands part) |
|
19. |
Guyana | ||
|
20. |
Gambia |
16. |
Special administrative region of China of Macau |
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.
The document ceased to be valid since January 1, 2023 according to Item 2 of the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of October 28, 2022 No. ED-7-17/987 @