How to notify Russian FNS about a Kyrgyzstan bank account (form KND 1120101)

Updated: 2026-04-20 · Reading time: 7 min

Under art. 12(2) of Federal Law 173-FZ, Russian residents must notify their local tax office about any account or deposit at a foreign bank or financial institution. Foreign bank card accounts fall under this rule.

Deadline

30 calendar days from the date of opening, closing or change of account details. The opening date is the one printed on the bank statement or account certificate.

Form

Use form KND 1120101 (FNS order of 2021, still current in 2026). Download from nalog.gov.ru or fill the form directly in the taxpayer's personal cabinet — several fields are autofilled.

Three submission channels

1. Taxpayer's personal cabinet (LK FL) — fastest. «Life situations» → «Notify about opening/closing a foreign bank account». Signed with a free non-qualified e-signature; confirmation arrives electronically.
2. Gosuslugi portal — submits electronically with a qualified or verified account.
3. Registered mail to the territorial tax office with a description of enclosures. Keep the receipt for at least five years.

What to fill in

• country of the bank: Kyrgyz Republic, code 417 per OKSM;
• SWIFT/BIC of the bank: from the bank contract or statement;
• account number: IBAN or the local format;
• opening date: the date on the bank-issued certificate.

Annual movement-of-funds report

If the yearly average balance or total inflows/outflows exceed 600,000 RUB equivalent, file an additional report by 1 June of the following year (form approved by Decree 1365). Kyrgyzstan, as an EAEU member, benefits from reduced documentation requirements.

Penalties

• late or incorrect notification: 1,000–1,500 RUB for individuals;
• failure to notify at all: 4,000–5,000 RUB;
• breaches of the movement report: 2,000–3,000 RUB;
• repeated breach: double fine.

Nominal fines, but violations are logged and may surface during currency control, especially if the account sees material turnover.

If you are late

File as soon as possible without waiting for an official request. A cover letter explaining the delay often results in only a verbal reminder.