Federal Tax Service of Russia by Constituent Entities of the Russian Federation (GA) Corporate income tax, excluding tax paid by taxpayers engaged in the production of liquefied natural gas and that, through December 31, 2022, inclusive, exported at least one shipment of liquefied natural gas pursuant to a license granting the exclusive right to export gas (excluding tax paid by taxpayers who were members of a consolidated group of taxpayers prior to January 1, 2023), credited to the federal budget (GB) Corporate income tax paid by taxpayers engaged in the production of liquefied natural gas and who, through December 31, 2022, inclusive, exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas (excluding tax paid by taxpayers who were members of a consolidated group of taxpayers prior to January 1, 2023), credited to the federal budget (G1) Corporate income tax paid by taxpayers engaged in the production of liquefied natural gas and that, through December 31, 2022, inclusive, exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas (excluding tax paid by taxpayers who were members of a consolidated group of taxpayers prior to January 1, 2023), credited to the budgets of the constituent entities of the Russian Federation, credited to the consolidated budget of the constituent entity (G2) Corporate income tax paid by taxpayers engaged in the production of liquefied natural gas and who, through December 31, 2022, inclusive, have exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas (excluding tax paid by taxpayers who were members of a consolidated group of taxpayers prior to January 1, 2023), credited to the budgets of the constituent entities of the Russian Federation and credited to local budget revenues (G3) Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, except for those engaged in the production of liquefied natural gas and that, through December 31, 2022, inclusive, exported at least one shipment of liquefied natural gas pursuant to a license granting the exclusive right to export gas, to be credited to the budgets of the constituent entities of the Russian Federation in accordance with the rate established by the second paragraph of Article 56(2) of the Budget Code of the Russian Federation, and credited to the consolidated budget of the constituent entity (G4) Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, except for those engaged in the production of liquefied natural gas and that, on or before December 31, 2022, exported at least one shipment of liquefied natural gas pursuant to a license granting the exclusive right to export gas, credited to the budgets of the constituent entities of the Russian Federation in accordance with the rate established by the second paragraph of Article 56(2) of the Budget Code of the Russian Federation, credited to local budget revenues (G5) Corporate income tax, excluding tax paid by taxpayers engaged in the production of liquefied natural gas and that, through December 31, 2022, inclusive, have exported at least one shipment of liquefied natural gas pursuant to a license granting the exclusive right to export gas (excluding tax paid by taxpayers who were members of a consolidated group of taxpayers prior to January 1, 2023), credited to the budgets of the constituent entities of the Russian Federation, credited to the consolidated budget of the constituent entity (G6) Corporate income tax, excluding tax paid by taxpayers engaged in the production of liquefied natural gas and who, through December 31, 2022, inclusive, have exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas (excluding tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers), credited to the budgets of the constituent entities of the Russian Federation and credited to local budget revenues (G7) Corporate income tax of consolidated taxpayer groups, credited to the federal budget (G8) Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, for tax periods prior to January 1, 2023 (including adjustments, arrears, and outstanding balances), credited to the budgets of the constituent entities of the Russian Federation, credited to the consolidated budget of the constituent entity (G9) Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, for tax periods prior to January 1, 2023 (including adjustments, arrears, and outstanding balances), credited to the budgets of the constituent entities of the Russian Federation and credited to local budget revenues (G10) Corporate income tax paid by international holding companies and credited to the federal budget (G11) Corporate income tax paid by international holding companies, credited to the budgets of the constituent entities of the Russian Federation, credited to the consolidated budget of a constituent entity (G12) Corporate income tax paid by international holding companies, credited to the budgets of the constituent entities of the Russian Federation, credited to local budget revenues (G13) Corporate income tax on the implementation of oil and gas field development agreements, remitted to the federal budget (G14) Corporate income tax on the performance of agreements for the development of oil and gas fields, credited to the consolidated budget of the region (G15) Corporate income tax on the implementation of oil and gas field development agreements, credited to local budget revenues (G16) Corporate income tax paid by taxpayers engaged in the production of liquefied natural gas and who, through December 31, 2022, inclusive, exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas, who, prior to January 1, 2023, were members of a consolidated group of taxpayers, credited to the federal budget (G17) Corporate income tax paid by taxpayers (excluding taxpayers engaged in the production of liquefied natural gas and that, on or before December 31, 2022, exported at least one shipment of liquefied natural gas under a license granting the exclusive right to export gas), who, prior to January 1, 2023, were members of a consolidated group of taxpayers, credited to the federal budget (G18) Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, engaged in the production of liquefied natural gas and that, through December 31, 2022, inclusive, exported at least one shipment of liquefied natural gas pursuant to a license granting the exclusive right to export gas, to be credited to the budgets of the constituent entities of the Russian Federation in accordance with the rate established by the second paragraph of Article 56(2) of the Budget Code of the Russian Federation, to be credited to the consolidated budget of the constituent entity (G19) Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, engaged in the production of liquefied natural gas and that, on or before December 31, 2022, exported at least one shipment of liquefied natural gas pursuant to a license granting the exclusive right to export gas, to be credited to the budgets of the constituent entities of the Russian Federation in accordance with the rate established by the second paragraph of Article 56(2) of the Budget Code of the Russian Federation, and credited to local budget revenues (G20) Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, provided that the amount of corporate income tax paid to the budget of a single constituent entity of the Russian Federation during the period from 2019 through June 30, 2022, constituted more than 99 percent of the total amount of corporate income tax, paid by the specified taxpayer to the budgets of all constituent entities of the Russian Federation, credited to the federal budget (G21) Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated tax group, provided that the amount of corporate income tax paid to the budget of a single constituent entity of the Russian Federation during the period from 2019 through June 30, 2022, constituted more than 99 percent of the total amount of corporate income tax paid by the specified taxpayer to the budgets of all constituent entities of the Russian Federation, credited to the budgets of constituent entities of the Russian Federation, credited to the consolidated budget of the constituent entity (G22) Corporate income tax paid by taxpayers who, prior to January 1, 2023, were members of a consolidated group of taxpayers, provided that the amount of corporate income tax paid to the budget of a single constituent entity of the Russian Federation during the period from 2019 through June 30, 2022, exceeded 99 percent of the total amount of corporate income tax paid by the specified taxpayer to the budgets of all constituent entities of the Russian Federation, credited to the budgets of the constituent entities of the Russian Federation, credited to local budget revenues (G23) Corporate income tax on the income of foreign organizations not related to activities in the Russian Federation through a permanent establishment, except for income received in the form of dividends and interest on state and municipal securities, credited to the federal budget (G24) Corporate income tax on income received by Russian entities in the form of dividends from Russian entities, credited to the federal budget (G25) Corporate income tax on income received by foreign entities in the form of dividends from Russian entities, payable to the federal budget (G26) Corporate income tax on income received by Russian entities in the form of dividends from foreign entities, payable to the federal budget (G27) Corporate income tax on income received in the form of interest on state and municipal securities, credited to the federal budget (G28) Corporate income tax on income in the form of profits from controlled foreign companies, remitted to the federal budget (G29) Corporate income tax on income received in the form of interest on bonds issued by Russian entities (excluding bonds issued by foreign entities recognized as tax residents of the Russian Federation), which, as of the relevant dates of recognition of interest income thereon, are recognized as being traded on an organized securities market, denominated in rubles, and issued on or after January 1, 2017, as well as on mortgage-backed bonds issued after January 1, 2007, credited to the federal budget (G30) Individual income tax on income derived from a tax agent, except for income for which the tax is calculated and paid in accordance with Articles 227, 227.1, and 228 of the Tax Code of the Russian Federation, as well as income from equity participation in an organization received by an individual who is a tax resident of the Russian Federation in the form of dividends (with respect to the portion of the tax not exceeding 650,000 rubles for tax periods prior to January 1, 2025, as well as with respect to the portion of the tax not exceeding 312,000 rubles for tax periods after January 1, 2025), as well as individual income tax on income from equity interests in an organization received by an individual who is not a tax resident of the Russian Federation in the form of dividends), credited to the consolidated budget of the constituent entity (G31) Individual income tax on income derived from a tax agent, except for income for which the tax is calculated and paid in accordance with Articles 227, 227.1, and 228 of the Tax Code of the Russian Federation, as well as income from equity participation in an organization received by an individual who is a tax resident of the Russian Federation in the form of dividends (with respect to the portion of the tax not exceeding 650,000 rubles for tax periods prior to January 1, 2025, as well as with respect to the portion of the tax not exceeding 312,000 rubles for tax periods after January 1, 2025), as well as individual income tax on income from equity interests in an organization received by an individual who is not a tax resident of the Russian Federation in the form of dividends), credited to local budget revenues (G32) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax not exceeding 650,000 rubles for tax periods prior to January 1, 2025, as well as the portion of the tax not exceeding 312,000 rubles for tax periods after January 1, 2025), credited to the consolidated budget of the constituent entity (G33) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax not exceeding 650,000 rubles for tax periods prior to January 1, 2025, as well as the portion of the tax amount not exceeding 312,000 rubles for tax periods after January 1, 2025), credited to local budget revenues (G34) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax base exceeding 2.4 million rubles and not exceeding 5 million rubles, on which the tax amount exceeds 312,000 rubles), credited to the federal budget (G35) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax exceeding 312,000 rubles, relating to the portion of the tax base exceeding 2.4 million rubles and not exceeding 5 million rubles), credited to the consolidated budget of the constituent entity (G36) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax exceeding 312,000 rubles, which pertains to the portion of the tax base exceeding 2.4 million rubles and not exceeding 5 million rubles), credited to local budget revenues (G37) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax base exceeding 5 million rubles and not exceeding 20 million rubles, on which the tax amount exceeds 702,000 rubles), credited to the federal budget (G38) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax exceeding 702,000 rubles, relating to the portion of the tax base exceeding 5 million rubles and not exceeding 20 million rubles), credited to the consolidated budget of the constituent entity (G39) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax exceeding 702,000 rubles, which relates to the portion of the tax base exceeding 5 million rubles and not exceeding 20 million rubles), credited to local budget revenues (G40) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax exceeding 3,402,000 rubles, relating to the portion of the tax base exceeding 20 million rubles and not exceeding 50 million rubles), credited to the federal budget (G41) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax exceeding 3,402,000 rubles, relating to the portion of the tax base exceeding 20 million rubles and not exceeding 50 million rubles), credited to the consolidated budget of the constituent entity (G42) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax exceeding 3,402,000 rubles, relating to the portion of the tax base exceeding 20 million rubles and not exceeding 50 million rubles), credited to local budget revenues (G43) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax exceeding 9,402 thousand rubles, relating to the portion of the tax base exceeding 50 million rubles), credited to the federal budget (G44) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax exceeding 9,402 thousand rubles, relating to the portion of the tax base exceeding 50 million rubles), credited to the consolidated budget of the constituent entity (G45) Personal income tax on income derived from activities carried out by individuals registered as sole proprietors, notaries in private practice, attorneys who have established law firms, and other individuals engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation (with respect to the portion of the tax exceeding 9,402 thousand rubles, relating to the portion of the tax base exceeding 50 million rubles), credited to local budget revenues (G46) Personal income tax on the profits of a controlled foreign company received by individuals recognized as controlling persons of that company who have opted for a special payment procedure by filing the appropriate notification with the tax authority (with respect to the portion of the tax exceeding 702,000 rubles but not exceeding 3,402,000 rubles), credited to the federal budget (G47) Personal income tax on the profits of a controlled foreign company received by individuals recognized as controlling persons of that company who have opted for a special payment procedure based on the filing of a corresponding notification with the tax authority (with respect to the portion of the tax exceeding 702,000 rubles but not exceeding 3,402,000 rubles), credited to the consolidated budget of the constituent entity (G48) Personal income tax on the profits of a controlled foreign company received by individuals recognized as controlling persons of that company who have opted into a special payment procedure by filing the appropriate notification with the tax authority (with respect to the portion of the tax exceeding 702,000 rubles but not exceeding 3,402,000 rubles), credited to local budget revenues (G49) Personal income tax on the profits of a controlled foreign corporation received by individuals recognized as controlling persons of that corporation who have opted into a special payment procedure by filing the appropriate notification with the tax authority (with respect to the portion of the tax exceeding 3,402 thousand rubles but not exceeding 9,402 thousand rubles), credited to the federal budget (G50) Personal income tax on the profits of a controlled foreign company received by individuals recognized as controlling persons of that company who have opted for a special payment procedure by filing the appropriate notification with the tax authority (with respect to the portion of the tax exceeding 3,402,000 rubles but not exceeding 9,402,000 rubles), credited to the consolidated budget of the constituent entity (G51) Personal income tax on the profits of a controlled foreign company received by individuals recognized as controlling persons of that company who have opted for a special payment procedure by filing the appropriate notification with the tax authority (with respect to the portion of the tax exceeding 3,402 thousand rubles, but not exceeding 9,402 thousand rubles), credited to local budget revenues (G52) Personal income tax on the profits of a controlled foreign corporation received by individuals recognized as controlling persons of that corporation who have opted into a special payment procedure by filing a corresponding notification with the tax authority (with respect to the portion of the tax exceeding 9,402 thousand rubles), credited to the federal budget (G53) Personal income tax on the profits of a controlled foreign company received by individuals recognized as controlling persons of that company who have opted for a special payment procedure by filing the appropriate notice with the tax authority (with respect to the portion of the tax exceeding 9,402 thousand rubles), credited to the consolidated budget of the constituent entity (G54) Personal income tax on the profits of a controlled foreign company received by individuals recognized as controlling persons of that company who have opted for a special payment procedure by filing the appropriate notice with the tax authority (with respect to the portion of the tax exceeding 9,402 thousand rubles), credited to local budget revenues (G55) Personal income tax on the portion of the tax amount exceeding 702,000 rubles, relating to the portion of the tax base exceeding 5 million rubles and not exceeding 20 million rubles (excluding personal income tax on the income specified in paragraph thirty-nine of Article 50 of the Budget Code of the Russian Federation, personal income tax on the portion of the tax amount exceeding 312,000 rubles, attributable to the sum of the tax bases specified in paragraph 6 of Article 210 of the Tax Code of the Russian Federation that exceeds 2.4 million rubles (excluding personal income tax on income specified in paragraphs thirty-five and thirty-six of Article 50 of the Budget Code of the Russian Federation), as well as personal income tax on the income of individuals who are not tax residents of the Russian Federation, as specified in the ninth paragraph of paragraph 3 of Article 224 of the Tax Code of the Russian Federation, with respect to the portion of the tax exceeding 312,000 rubles, relating to the portion of the tax base exceeding 2.4 million rubles), credited to the federal budget (G56) Personal income tax on the portion of the tax amount exceeding 702,000 rubles, which applies to the portion of the tax base exceeding 5 million rubles and not exceeding 20 million rubles (excluding personal income tax on the income specified in paragraph thirty-nine of Article 50 of the Budget Code of the Russian Federation, personal income tax on the portion of the tax amount exceeding 312,000 rubles, attributable to the sum of the tax bases specified in paragraph 6 of Article 210 of the Tax Code of the Russian Federation that exceeds 2.4 million rubles (excluding personal income tax on the income specified in paragraphs thirty-five and thirty-six of Article 50 of the Budget Code of the Russian Federation), as well as personal income tax on the income of individuals who are not tax residents of the Russian Federation, as specified in the ninth paragraph of paragraph 3 of Article 224 of the Tax Code of the Russian Federation, with respect to the portion of the tax amount exceeding 312,000 rubles, attributable to the portion of the tax base exceeding 2.4 million rubles), credited to the consolidated budget of the constituent entity (G57) Personal income tax on the portion of the tax amount exceeding 702,000 rubles, which applies to the portion of the tax base exceeding 5 million rubles and not exceeding 20 million rubles (excluding individual income tax on income specified in paragraph thirty-nine of Article 50 of the Budget Code of the Russian Federation, personal income tax on the portion of the tax amount exceeding 312,000 rubles, relating to the sum of the tax bases specified in paragraph 6 of Article 210 of the Tax Code of the Russian Federation that exceeds 2.4 million rubles (excluding personal income tax on the income specified in paragraphs thirty-five and thirty-six of Article 50 of the Budget Code of the Russian Federation), as well as personal income tax on the income of individuals who are not tax residents of the Russian Federation, as specified in the ninth paragraph of paragraph 3 of Article 224 of the Tax Code of the Russian Federation, with respect to the portion of the tax amount exceeding 312,000 rubles, attributable to the portion of the tax base exceeding 2.4 million rubles), credited to local budget revenues (G58) Personal income tax on the portion of the tax amount exceeding 3,402 thousand rubles, attributable to the portion of the tax base exceeding 20 million rubles and not exceeding 50 million rubles (excluding personal income tax on the income specified in paragraph thirty-nine of Article 50 of the Budget Code of the Russian Federation, personal income tax on the portion of the tax amount exceeding 312 thousand rubles, relating to the sum of the tax bases specified in paragraph 6 of Article 210 of the Tax Code of the Russian Federation that exceeds 2.4 million rubles (excluding personal income tax on the income specified in paragraphs thirty-five and thirty-six of Article 50 of the Budget Code of the Russian Federation), as well as personal income tax on the income of individuals who are not tax residents of the Russian Federation, as specified in the ninth paragraph of paragraph 3 of Article 224 of the Tax Code of the Russian Federation, with respect to the portion of the tax amount exceeding 312,000 rubles, relating to the portion of the tax base exceeding 2.4 million rubles), credited to the federal budget (G59) (truncated — field size limit exceeded)

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