Taxation of income of foreign organizations and reporting for individual entrepreneurs via the Taxpayer's personal account

Amendments to the Tax Code of the Russian Federation concerning the taxation of income of foreign organizations not related to entrepreneurial activity came into force on January 1, 2024

in the Russian Federation. Paragraph 1 of Article 309 of the Tax Code of the Russian Federation was supplemented: income received by a foreign organization from the performance of work (provision of services) in the territory of the Russian Federation for an interdependent person determined in accordance with Article 105.1 of the Tax Code of the Russian Federation is referred to income of a foreign organization from sources in Russia. Such income is subject to corporate income tax at the rate stipulated by par. 4, paragraph 2, Article 284.2 of the Tax Code of the Russian Federation, at the rate of 15%.

The Federal Tax Service informs that from April 1 individual entrepreneurs will be able to submit tax reports through the personal cabinet of taxpayer IE. Already now in test mode it is possible to submit declarations for the USN, MET. The number of forms will be expanded to 20.