From July 01, 2024, information about foreign accounts must be sent to the tax authority using new notification forms.

New forms (formats) of notifications about the opening (closing) of an account (deposit) in a bank or other financial market organization and about changes in account (deposit) details have been approved, as well as a form of notification about the existence of an account in a bank outside the territory of the Russian Federation, opened in accordance with with a permit that has expired.

Methods for sending notifications to tax authorities are also defined.

Document: Order of the Federal Tax Service of Russia dated April 26, 2024 N SD-7-14/349@ "On approval of forms, formats, and methods for submitting notifications by a resident to the tax authority provided for in Part 2 of Article 12 of the Federal Law dated December 10, 2003 N 173-FZ "On Currency regulation and currency control", as well as the form of notification provided for in Part 10 of Article 28 of the Federal Law dated December 10, 2003 N 173-FZ "On Currency Regulation and Currency Control".