On 12.12.2015 the Decree of the Government of the Russian Federation No. 1365 “On the procedure of submission of reports to tax authorities by individuals - residents on flow of funds in bank accounts outside the Russian Federation” was adopted. It establishes the procedure of submitting reports by individuals who are currency residents on flow of funds in foreign bank accounts. Previously this procedure for individuals was not set out, despite the fact that the obligation of submission was provided by pert 7, article 12, of the Federal Law of 10.12.2003 No.173-ФЗ “On currency regulation and currency control”
20.04.2016