The CbCR is submitted by the parent company of an
MNEs or an authorized representative of an
MNEs who is a resident of Russia or who has voluntarily recognized themselves as a resident of Russia. These persons submit a country report no later than 12 months from the end of the reporting period.
The taxpayer also submits a CbCR if this participant receives a corresponding request from the Federal Tax Service of the Russian Federation.
The CbCR must contain the following information for the reporting period based on consolidated reporting:
- the total amount of income broken down by groups of transactions (within the MNEs and outside the group);
- the amount of profit (loss) before tax;
- the amount of income tax;
- the amount of income tax paid;
- amount of capital;
- the amount of accumulated profit;
- number of employees;
- the amount of material assets;
- identification information about each participant, indicating the state in which they were created, residence, and main activities of each participant.