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Vladimir Putin signed Federal Law On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Article 26 of the Federal Law On Banks and Banking Activities.
In particular, the federal law grants the tax authorities the right to request information from banks about accounts, deposits and (or) cash balances on accounts and deposits, bank statements for transactions in accounts and deposits of organisations, sole proprietors and individuals who are not registered as sole proprietors, information about the balance of electronic money and electronic transfers of funds, subject to a request by an authorised agency of a foreign state in cases stipulated by international treaties.
The law exempts Russian organisations from the duties of a tax agent in calculating and retaining the amount of corporate income tax on interest income paid to foreign organisations on bonds issued before January 1, 2014, and determines the conditions for such exemption.
June 30, 2012