In accordance with the Official Clarifications of the Ministry of Finance of the Russian Federation No. 3 (No. 05-06-13RM/9424 dated 03.02.2025) on the application of the Decree of the President of the Russian Federation No. 618 dated September 8, 2022, it is determined that the procedure for the implementation (execution) of transactions (operations) established by Decree No. 618 does not apply to cases of appointment (termination of powers) of the sole executive body of a limited liability company (general director, president, etc.) in accordance with the Labor Code of the Russian Federation.

At the same time, the procedure for the implementation (execution) of transactions (operations) established by Decree No. 618 shall be applicable to the implementation (execution) of transactions (operations) in relation to the transfer of powers of the sole executive body of a limited liability company to a commercial organization or an individual entrepreneur.