ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 25, 2024 No. ED-7-14/801 @

About approval of Features of accounting in tax authorities of the foreign organizations which are not investors under the production sharing agreement or operators of such agreement

According to the paragraph third Item 1, paragraphs the second - the seventh and ninth Item 4, items 4. 6, 4. 9, 4.10 articles 83 of the Tax Code of the Russian Federation, paragraph one of Item 1 and subitem 5.5.1 of Item 5 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, for the purpose of implementation of accounting of the foreign organizations in tax authorities and also in connection with adoption of the Federal Law of 31.07.2023 No. 389-FZ "About modification of parts the first and second the Tax Code of the Russian Federation, separate legal acts of the Russian Federation and for suspension of action of paragraph two of Item 1 of Article 78 parts one of the Tax Code of the Russian Federation", The Federal Law of 29.05.2024 No. 100-FZ "About modification of parts the first and second the Tax Code of the Russian Federation" and the Federal Law of 08.08.2024 No. 259-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation for taxes and fees" I order:

1. Approve Features of accounting in tax authorities of the foreign organizations which are not investors under the production sharing agreement or operators of such agreement according to appendix to this order.

2. Determine that this order becomes effective from the date of entry into force of the order of the Ministry of Finance of the Russian Federation on recognition voided the order of the Ministry of Finance of the Russian Federation of 28.12.2018 No. 293n "About approval of Features of accounting in tax authorities of the foreign organizations which are not investors under the production sharing agreement or operators of such agreement, and on recognition No. 117n which voided the order of the Ministry of Finance of the Russian Federation of September 30, 2010" (it is registered by the Ministry of Justice of the Russian Federation 14.02. 2019, registration No. 53796) with the changes made by the order of the Ministry of Finance of the Russian Federation of 31.07.2020 No. 159n "About modification in particular of accounting in tax authorities of the foreign organizations which are not investors under the production sharing agreement or operators of such agreement, the Ministries of Finance of the Russian Federation approved by the order of December 28, 2018 No. 293n" (it is registered by the Ministry of Justice of the Russian Federation 03.09. 2020, registration No. 59637).

3. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions of state registration and accounting of legal entities and physical persons, and also foreign organizations and citizens.

Appendix

to the Order of the Federal Tax Service of the Russian Federation of September 25, 2024 No. ED-7-14/801 @

Features of accounting in tax authorities of the foreign organizations which are not investors under the production sharing agreement or operators of such agreement

I. General provisions

1. Registration, removal from accounting of the foreign organizations, modification of information about them and issue (direction) of the document confirming registration (removal from accounting) in tax authority are performed in tax authorities in the location of each separate division of the foreign organizations or for the location of the taxation objects belonging to them in the territory of the Russian Federation or in the tax authorities authorized by the Federal Tax Service (further - authorized tax authorities), within 5 working days from the date of obtaining by tax authority of the documents provided by Features of accounting in tax authorities of the foreign organizations which are not investors under the production sharing agreement or operators of such agreement (further - Features), the data reported by the bodies specified in article 85 of the Tax Code of the Russian Federation (further - the Code), entering of data into the state register of accredited branches, representations of foreign legal entities <1> (further - RAFP) and (or) the Unified State Register of Legal Entities <2> (further - the USRLE) if other is not provided by Items 24 - 27, 48, 49, 54, 55, 57 Features.

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<1> Item 3 of article 4 of the Federal Law of 09.07.1999 No. 160-FZ "About foreign investments in the Russian Federation".

<2> Article 1 of the Federal Law of 08.08.2001 No. 129-FZ "About state registration of legal entities and individual entrepreneurs".

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