As from May 1, 2021, when paying advance personal income tax payments for a foreign citizen's patent to work, new treasury account details must be indicated:
- BIC of the beneficiary's bank (BIC of the TOFC).
- Account number of the beneficiary bank (number of the bank account included in the unified treasury account (UTA)).
- Receiver's account number (treasury account number).
The changes are due to the provisions of Federal Law No. 479-FZ of 27.12.2019 "On Amendments to the Budget Code of the Russian Federation in terms of treasury service and treasury payment system" that came into force. The process is regulated by Federal Treasury Order No. 15n of 01.04.2020 "On the Procedure for Opening Treasury Accounts".
Please note that the Treasury details changed on 1 January 2021. However, from 1 January to 30 April 2021 you can make the advance payment for the patent under the old details as a transitional period.
Thus, from 1 May 2021, if payment is made using the old details, the payment will not be accepted, which may be the basis for termination of the patent.
We remind you that the payment receipt must include only one foreign citizen in whose name the patent is issued, and the taxpayer's ID must be indicated.
New treasury account details in Moscow and Moscow region:
Moscow
- BIC: 004525988
- UTA: 40102810545370000003
- Treasury account number: 031006430000017300
Moscow region
- BIC 004525987
- UTA: 40102810845370000004
- Treasury account number: 031006430000014800
Similar requisites apply to other payments, including payment of state duty to the Department of the Ministry of Internal Affairs in Moscow (Pokrovka and Sakharovo) – which we wrote about earlier.
For more information, please contact the consultants of the Confidence Group company.
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