A CbC Notification
is submitted no later than eight months from the end of the reporting period for the parent company of such an MNEs (clause 4 of Article 105.16−2 of the Tax Code of the Russian Federation).
Notification must be submitted electronically only. The format of the CbC Notification
and the procedure for filling it out and submitting it in electronic form is approved by Order of the Federal Tax Service of Russia dated 03/06/2018 N ММВ-7−17/124@ (as amended on 07/16/2020) On Approval of the Format of the CbC Notification, the Procedure for Filling It Out and Submitting It In Electronic Form.
The information in the notification is reflected as of the end date of the reporting period.
The CbC Notification
- name, main state registration number, identification number of each taxpayer — MNEs participant, code of the reason for registering it;
- information about whether the taxpayer submitting the notification is the parent company of the MNEs or its authorized participant;
- information about the inclusion (non-inclusion) of the taxpayer in the list of strategic enterprises or that the taxpayer is a subsidiary of organizations from this list;
- information about the federal executive body authorized by the Government of the Russian Federation to provide preliminary consent to the transfer of information about strategic enterprises or their subsidiaries to the competent authorities of foreign states;
- the name of the parent company of the MNEs, the state of its tax residence, its registration number, its taxpayer code in the state of its registration (or their analogs), its registration address;
- the name of the participant who is an authorized participant of the MNEs, the state of his tax residence, the registration number assigned to him in the state of his registration, his taxpayer code, and his registration address;
- grounds confirming the right of an MNEs participant to submit a country report and (or) notification of participation in the MNEs about all participants of this group recognized as taxpayers by the Russian Tax Code;
- the date that is the last day of the reporting period.