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Notification of Commencement of Participation in a CFC via Taxpayer Account

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We offer you a detailed guide on submitting the Notification of Commencement of Participation in a CFC using a typical example โ€” an individual who is the 100% shareholder of a company in Hong Kong
  1. Log in to the taxpayer's personal account
  2. Go to the Requests Catalogue section
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  1. In the catalogue, select Foreign Organisations
  2. Select Notification of Participation in Controlled Foreign Companies
  3. The tax authority is determined automatically
  4. In the field Grounds for submission of participation, select Commencement of participation
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  1. Tick โœ“ in the field Recognised as a tax resident of the Russian Federation based on the results of the calendar year if you were present in Russia for more than 183 days during the year
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  1. Below, select Foreign Organisations and click Add
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  1. In the field Number of the foreign company, enter the sequential number of your foreign company
If this is your first foreign company โ€“ its number is 00001, second โ€“ 00002, etc.
  1. Fill in the fields according to the companyโ€™s incorporation documents:
    • Full legal name
    • Country of incorporation
    • Country of tax residence
    • Date of incorporation
    • For Hong Kong companies, use the Certificate of Incorporation
    • Registration number in the country of incorporation
    • For Hong Kong companies, use the Certificate of Incorporation
    • Taxpayer identification number in the country of incorporation
    • For Hong Kong companies, use the Business Registration Ordinance โ€” the first 8 digits in the Certificate No. field.
    • Taxpayer identification number in the country of tax residence or equivalent
    • For Hong Kong companies, use the Business Registration Ordinance โ€” the first 8 digits in the Certificate No. field.
    • Address in the country of incorporation
    • For Hong Kong companies, use the NNC1 document
  2. In the Participation field, select Direct
  3. In the Shareholding, % field, enter your ownership percentage in the company according to the incorporation documents
  4. In the Date of commencement of participation field, enter the date your participation began, according to the incorporation documents, e.g., for incorporation โ€” the date of company registration
  5. Click Next
  6. Sign using the free digital signature
  7. Submit

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