1. Notification regarding another citizenship or a permanent residence in a foreign country
In case of acquiring another citizenship or a residence permit (or another document confirming the right of permanent residence) in a foreign country RF citizens (excepting those who permanently reside outside the RF) shall submit a relevant written notification to the territorial body of the Ministry of Internal Affairs at their place of residence (Article 6 of Federal Law dd. as May 31, 2002 № 62-FL "On citizenship of the RF"). A copy of a foreign passport or another document confirming the permanent residence in a foreign country should also be attached to the notification.
The notification should be submitted within 60 days from the date these documents are received.
A RF citizen who has not submitted that notification due to his/her stay outside the RF should submit it no later than 30 days from the date of entry into the RF.
Failure to file the notification in time, incomplete provision of information, provision of false information as well as failure to comply with the notification obligation can lead to administrative and criminal liability in accordance with the provisions of Russian legislation.
2. Notification regarding opening (closing) accounts and deposits in foreign banks
RF currency residents are obliged to notify the tax authorities at the place of their registration about opening or closing of accounts and deposits as well as changes in details of accounts and deposits in banks and other financial market organizations located outside the territory of the RF no later than one month from the day of the relevant actions (Article 12 of Federal Law dd. as December 10, 2003 № 173-FL "On currency regulation and currency control").
If earlier a natural person being a currency resident did not report about the accounts or deposits and the term of his stay outside the RF in the past calendar year amounted to 183 days and less, the notifications shall be filed before June 01 of the following calendar year.
There is administrative liability under the Russian legislation in case of notification in violation of the deadline and (or) prescribed form as well as for failure to notify the tax authorities.