08.07.08

A foreign organization must submit an income tax declaration to its local tax office, even if that organization is only licensed for "preproduction and support activity." This is according to the Letter of the Ministry of Finance # 03-08-05 from June 11, 2008.

Foreign organizations performing activity without permanent representations are not exempt the requirements to register with the Russian tax authorities and submit the appropriate accounting reports.

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Source: РНК