President of Russia
  • Events
  • Structure
  • Videos and Photos
  • Documents
  • Contacts
  • Search
  • Search this website
President of Russia
Mobile version

President's
website
sections

  • Events
  • Structure
  • Videos and Photos
  • Documents
  • Contacts
  • Search
  • Search
  • For the Media
  • Subscribe
  • Directory
  • Version for People with Disabilities
  • YouTube Channel
  • Русский

President's
website
resources

  • President of RussiaCurrent resource
  • The Constitution of Russia
  • State Insignia
  • Send a Letter
  • Vladimir Putin’s Personal Website

Special
animal welfare
projects

  • Amur tiger
  • Beluga whale
  • Polar bear
  • Snow leopard
  • Far Eastern leopard

Legal
and technical
information

  • About website
  • Using website content
  • Personal data of website users
  • Contact website team

All content on this site is licensed under

Creative Commons Attribution 4.0 International

Presidential Executive Office2023
Documents

Amendments to Tax Code on voluntarily declared assets and accounts in foreign banks

The President signed the Federal Law On Amendments to Part One and Part Two of the Russian Federation Tax Code and Article 3 of the Federal Law On Amendments to Part One and Part Two of the Russian Federation Tax Code (Profit Taxation of Controlled Foreign Companies and Income of Foreign Companies).

February 19, 2018
15:35

The Federal Law stipulates that assets and accounts in foreign banks, declared by individuals from March 1, 2018 to February 28, 2019 in accordance with the Federal Law On Individual Voluntary Declaration of Assets and Accounts (Deposits) in Banks and Amendments to Certain Legislative Acts of the Russian Federation, are not subject to taxation except taxes on profit and (or) assets of controlled foreign companies.

In addition, the Federal Law exempts any individual income received during the liquidation of a controlled foreign company from taxation if such liquidation is completed by March 1, 2019.

The term during which such a company is considered a tax resident of the Russian Federation is extended until March 1, 2019.

Topics

  • Banks
  • Taxes

Publication status

Published in section: Documents

Publication date: February 19, 2018, 15:35

Direct link: en.kremlin.ru/d/56893

Text version

Text

Share
Direct link
http://en.kremlin.ru/acts/news/56893
Share
  • VK
  • LiveJournal
  • Send by email
  • Print
Send by email

Official Website of the President of Russia:

Amendments to Tax Code on voluntarily declared assets and accounts in foreign banks

http://en.kremlin.ru/acts/news/56893

Last updated at February 20, 2018, 18:38

Официальные сетевые ресурсы

Президента России

Official Internet Resources

of the President of Russia

Русский Английский
  • For the Media
  • Version for People with Disabilities
  • Telegram channel
  • YouTube Channel
  • State Insignia
  • Send a Letter
  • Vladimir Putin’s Personal Website
  • Putin. 20 years

Presidential Executive Office
2023