LAWYERS. TAX CONSULTANTS.
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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.