Starting this year, the obligation of foreign organizations that pay fees in the territory of the Russian Federation, annually, no later than March 28, to report to the tax authority information about the participants in such a foreign organization as of December 31 of the previous year, comes into force. At the same time, this information should also include disclosure of the procedure for indirect participation (if any) of an individual or a public company, if their share of direct and (or) indirect participation in a foreign organization exceeds 5 percent. So it is written in paragraph 3.2 of Art. 23 of the Tax Code of Russia. This paragraph was amended by Federal Law No. 100-FZ of April 20, 2021.
In addition, Order of the Federal Tax Service of Russia No. ED-7-13/1046@ dated December 01, 2021 approved the forms and format for submitting a notice about the participants of a foreign organization in electronic form, and also describes the procedure for filling out these forms.
At the same time, a fine in the amount of 50,000 rubles is provided for the unlawful failure to submit or untimely submission by a taxpayer - a foreign organization to the tax authority of this information. (Clause 2.1, Article 129.1 of the Tax Code of Russia).
Source: http://publication.pravo.gov.ru
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