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На повестке дня

28.12.2015

Reports by individuals on movement of funds on accounts (deposits) at banks outside the Russian Federation must be presented in accordance with the established procedure.

Russian Government Decree No.1365, dated 12.12.2015.
 “On the procedure for presentation to tax agencies by non-resident individuals of reports on the movement of funds on accounts (deposits) at banks outside the Russian Federation.” 

Reports by individuals on movement of funds on accounts (deposits) at banks outside the Russian Federation must be presented in accordance with the established procedure.

Such a report must be presented in a manner described by the annex to the present Decree. As a rule, the deadline for presenting the report is 1 June of the year following the accounting period (1 January to 31 December).

If a joint account has been opened, a report must be submitted by each non-resident individual.

The report is presented in electronic form via the taxpayer’s personal office.

If inaccuracies are found, the tax agency will require the taxpayers to present a corrected version.


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