The list of offshore zones has been updated, the registration of a person in which prevents his inclusion in the register of procurement participants under Federal Law No. 44
The Ministry of Finance of the Russian Federation has established a new list of offshore zones - states and territories that provide preferential tax treatment and (or) do not provide for disclosure and provision of information during financial transactions. At the same time, the specified list has more than doubled - from 40 to 91 positions. In particular, the list includes such states and territories as Australia, Austria, Hungary, Greece, Ireland, Italy, Canada, Great Britain, USA, Ukraine, Germany, Finland, France, Montenegro, Czech Republic, Switzerland, Estonia, Japan.
The new list of offshore zones will become effective from July 1, 2023, and a similar list approved by the order of the Ministry of Finance of the Russian Federation dated 13.11.2007 N 108н will also become invalid from that date.
Recall that according to subparagraph "d" of paragraph 18 of the Rules for Registration of Procurement Participants in the EIS in the field of procurement and maintaining a unified register of procurement participants approved by the Decree of the Government of the Russian Federation of 27.01.2022 N 60, a legal entity whose place of registration is the state or territory included in the list of approved in accordance with subparagraph 1 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation.
Document: Order of the Ministry of Finance of the Russian Federation No. 86н dated June 5, 2023 (registered with the Ministry of Justice on 06/15/2023)