25 February 2016 Russia approves application form for self-declaration by a foreign company as tax resident of Russia In accordance with Article 246.2 of the Tax Code, which came into effect on January 1, 2015, a foreign company is considered to be a Russian tax resident for the purposes of Chapter 25 of the Tax Code concerning the calculation and payment of profits tax in Russia if the place of management of the company is Russia, unless otherwise provided in an international double taxation treaty. Russian law allows a foreign company to declare itself a tax resident of Russia. This is possible where a foreign company carries on activities in Russia through a subdivision. The self-declaration procedure involves notifying the local tax authority of the company's Russian subdivision (or of a particular subdivision chosen by the taxpayer if there is more than one) using the standard application form approved by the Federal Tax Service (FTS). Document ID: 2016-0383 |
