Russia Tax Agency Announces Abolition of Corporate Income Tax Return Filing Requirement for Separate Subdivisions

The Russian Federal Tax Service May 19 announced that the requirement for organizations to file corporate income tax returns for each separate subdivision is abolished, and that a single corporate income tax return will instead be filed by parent organizations, effective Jan. 1, 2027. The announcement also includes that: 1) the corresponding changes were introduced by Federal Law No. 425 of Nov. 28, 2025; and 2) the single corporate income tax return will consolidate the performance indicators of all separate subdivisions on separate sheets, indicating tax assessment lines for the respective separate subdivisions in Russian constituent entities. [Russia, Federal Tax ...