of November 2, 2026 No. 799
About modification of the Presidential decree of the Russian Federation of February 6, 2023 No. 72 "About special procedure for carrying out calculations between some legal entities - residents when implementing foreign economic activity"
1. Bring in the Presidential decree of the Russian Federation of February 6, 2023 No. 72 "About special procedure for carrying out calculations between some legal entities - residents when implementing foreign economic activity" (The Russian Federation Code, 2023, No. 7, Art. 1104; No. 32, Art. 6336) following changes:
a) Item 1 (to state 1) in the following edition:
"1(1). Provide to legal entities - residents (the Russian contractors) who directly perform according to the agreements in foreign trade (contracts) signed with nonresidents foreign trade in services (works) rendered (carried-out) other legal entities - residents (the Russian collaborators of the first level and the Russian collaborators of the second level) based on service provision agreements (performance of works), the intergovernmental agreements signed in execution between the Russian contractors and the Russian collaborators of the first level or between the Russian collaborators of the first level and the Russian collaborators of the second level, the following rights:
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