The procedure for completing the tax calculation on income paid to foreign organizations and withheld taxes (Form KND 1151056) has been updated by the Federal Tax Service of Russia under Order No. ED-7-3/781@ dated September 12, 2025. The order was registered by the Ministry of Justice of Russia on October 31, 2025, under No. 84030.
Firstly, Section 1 of the tax return has been supplemented with line 060 “Tax amount under the term set by paragraph 6.1 of Article 105.3 of the Russian Tax Code.” This reflects the tax on income from a secondary adjustment amount that is treated as dividends and must be paid no later than March 28 of the year following the tax period.
Secondly, the procedure clarifies that if the Central Bank of Russia establishes the exchange rate of the ruble for 10, 100, 1000, or 10,000 units of foreign currency, the corresponding fields of the tax return must indicate the ruble rate per single currency unit, rounded to eight decimal places.
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