Russia-related General License 44 - Authorizing the Export or Reexport of Certain Accounting Services to U.S. Individuals Located in the Russian Federation (July 14, 2022)

Date issued: Jul. 14 2022

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TURBOFAC Commentary (128 words)

Notes:

1) Read in conjunction with FAQ # 1068, specifying that accounting services include tax preparation and filing.

This authorization covers provision of services to "any individual who is a United States person located in the Russian Federation". This includes U.S. citizens (U.S. persons) that reside in Russia, as well as Russians that are ordinarily resident in Russia but located in the U.S. (e.g., on student visas). In the latter scenario, the individuals are "located in the Russian Federation" due to being "ordinarily resident" therein, and they are U.S. persons due to being physically located in the U.S.

2) See General Note on E.O. 14071-Based Prohibitions on the Exportation of Certain Services to Persons Located in Russia (System Ed. Note) for comments on the relevant prohibitions in general.