The Federal Tax Service told how to check the participant of the purchase - a joint-stock company for compliance with the requirements of paragraph 10 of part 1 of Article 31 of Federal Law No. 44
Specialists of the tax department in their letter, in particular, noted that the Unified State Register of Legal Entities does not contain information about the affiliation of a legal entity or participants (founders) of a legal entity to an offshore company. At the same time, in relation to a joint-stock company, the Unified State Register of Legal Entities contains information that the company consists of a single participant (shareholder), and information about such a participant. At the same time, information about the participants (shareholders) of the joint-stock company can be obtained from the holder of the register of shareholders of the joint-stock company.
Recall that according to paragraph 10 of part 1 of Article 31 of Federal Law No. 44, persons who are an offshore company, or who have an offshore company as part of the participants (members) of a corporate legal entity or as part of the founders of a unitary legal entity, as well as having offshore companies among the persons owning directly or indirectly, are not allowed to participate in procurement (through a legal entity or through several legal entities) more than 10% of the voting shares of a business company or a share exceeding 10% in the authorized (pooled) capital of a business partnership or company. At the same time, an offshore company means a legal entity whose place of registration is a state or territory included in the list of states and territories used for intermediate (offshore) ownership of assets in the Russian Federation.
Document: Letter of the Federal Tax Service of Russia dated July 24, 2023 N KV-4-14/9392@