This obligation applies to foreign organizations registered with the tax authorities for any reason, and foreign structures without the formation of a legal entity. The exception is foreign organizations that provide services in electronic form.
The transmitted information should include information about the participants of such a foreign organization (for a foreign structure without the formation of a legal entity – information about its founders, beneficiaries and managers), including:
participants with direct participation;
participants with indirect participation (if any) if their share of participation exceeds 5%.
The form, format and procedure for filling it out are approved by the Order of the Federal Tax Service of Russia dated 01.12.2021 No. ED-7-13/1046@. The form contains both a sheet in which you need to specify information about a foreign organization, and additional sheets where you need to specify information about participants. The information is reported to the tax authority at the place of registration. If a foreign organization has several grounds for registration – to the tax authority at the place of registration at the choice of such organization.
Failure to submit or late submission of information by these entities entails the collection of a fine in the amount of 50,000 rubles.