Obligations under International Law in 2012: Registration of Circular Capital and USSR Citizens’ Named Firms
Acting within the framework of international obligations, the international justice system required the Russian Federation—as a former closed trading company—as early as 2012, ten years before the expiry of the 99-year period of deferred status for the freeborn and its trust, to register circular capital of 100 thousand gold roubles for each named firm belonging to a citizen of the Union of Soviet Socialist Republics. This registration was carried out with the tax administration of the United States of America as a foreign inheritance, legally establishing a taxpayer identification number (TIN) for each such named firm.
Alongside registration in the USA, the international justice system ordered the registration within the Russian Federation itself of a representative office of Soviet citizens’ named firm as a citizen’s named fund, and also as a foreign company and a foreign incorporation. This representative office was to be registered and assigned a TIN as a registered legal entity with capital of no more than 100 million roubles in SUR, currency code 810.
The international justice system also required the existence of the Russian Federation trading company, its public authorities, constituent entities of the federation and local bodies to be transferred into an imaginary virtual technological coordinate system under the code ГСК-2011. This experimental legal regime precludes the issuance and circulation of any securities or obligations, as well as the acquisition and exercise of state functions, powers and legal authority. Activities within ГСК-2011 create no obligations or legal consequences for fictitious citizens of the Russian Federation, resulting in the annulment of the Russian Federation trading company over a period of 10 years following the end of the Soviet trust ‘New World Order’.
The transfer into the virtual coordinate system ГСК-2011 became a key stage in implementing the international obligations of 2012. It made it possible to establish in law that the former closed trading company ‘Russian Federation’ operates under a special experimental regime, without creating legal consequences for sovereign USSR citizens.
The registration with the US tax administration of circular capital of 100 thousand gold roubles for each USSR citizen’s named firm, and the establishment of a representative office in the Russian Federation with capital of no more than 100 million roubles in SUR, currency code 810, are central elements of the mechanism under international law that safeguards Soviet citizens’ property rights.
Thus, the international obligations of 2012 laid the groundwork for the subsequent notarial administration of USSR citizens’ named funds, the deadlines for auditing and handing over the counter interim balance sheet, and the holding to account of officials who obstruct the exercise of these rights. The USSR Civil Defence Academy regards these obligations as an integral part of the legal status of a sovereign citizen and their named firm, requiring unconditional fulfilment.
Transfer of the Trading Company into the Virtual Coordinate System ГСК-2011 and Annulment during the Transitional Period
Under the obligations of 2012, the international justice system ordered not only the registration of circular capital and the establishment of representative offices for USSR citizens’ named firms, but also a fundamental change in the legal position of the Russian Federation itself as a former closed trading company. The substance of this order was that the existence of the Russian Federation trading company, its public authorities, all constituent entities of the federation and local bodies was to be transferred into an imaginary virtual technological coordinate system under the code ГСК-2011. This transfer was to take place under an experimental legal regime: a special operating arrangement under which these entities retain only the appearance of activity, while their actions have no real legal consequences.
The key legal characteristic of the ГСК-2011 regime is that it precludes entities transferred into it from issuing or circulating any securities or obligations. This means that the Russian Federation trading company, its public authorities, constituent entities of the federation and local bodies have no right to issue securities, assume debt obligations, facilitate their circulation. At the same time, the regime precludes the acquisition and exercise of state functions, state powers and legal authority. In other words, the activities of these entities within the ГСК-2011 system create no obligations for fictitious citizens of the Russian Federation and entail no legal consequences.
This legal arrangement has been given an explicitly transitional character. The annulment of the Russian Federation trading company was to begin after the end of the Soviet trust ‘New World Order’ and proceed over a period of ten years.
The lecture links the move to the virtual technological coordinate system GSK-2011 with an attempt to avoid repaying debt obligations. At the same time, it states that this experimental regime precludes the issuance and circulation of securities and obligations and the acquisition and exercise of state functions and powers. Under the interpretation set out in the lecture, activities within this regime create no obligations or legal consequences for fictitious RF citizens.
Thus, the transfer of the Russian Federation trading company and all its constituent structures into an imaginary virtual technological coordinate system under the code ГСК-2011 constitutes an experimental legal regime that consistently precludes the issuance and circulation of securities and the acquisition and exercise of state functions, and also brings about the annulment of the Russian Federation trading company over a period of ten years following the end of the Soviet trust ‘New World Order’. This mechanism is an integral part of the obligations under international law of 2012 and provides the legal basis for the subsequent stages: auditing, handing over the counter interim balance sheet, and transferring responsibility for USSR citizens’ named funds to the notarial profession and the trading company’s policyholders.
Deadlines for Auditing and Handing over the Counter Interim Balance Sheet: 2020–2025
The international justice system established a strictly defined window for the Russian Federation, as a former closed trading company, to fulfil its financial and oversight obligations. This period begins in 2020 and ends on 12 December 2025. It was within this window that the Russian Federation was required to complete the audit and hand over the counter interim balance sheet into the charge of its policyholders and the Roman princes—the founders of the Federal Tax Service (FTS).
The Roman princes in this mechanism are not an abstract category but six specific Roman cardinals who serve as the guardians, controllers and overseers of the global financial system. They are not responsible for international legal transactions, but it was they who founded the FTS and bore responsibility for its activities.
From 2026, the former Russian Federation trading company faces fundamentally different legal consequences. All property belonging to elected employees and officials of the Russian Federation trading company, its public authorities, constituent entities of the federation, local bodies and persons holding office is subject to seizure and freezing. Seizure and freezing extend to assets and ancestral inheritance, with no right to enrichment—that is, none of these persons may derive a benefit from property that is to be segregated for the benefit of Soviet citizens.
The wording ‘debt to debit’ is of particular significance. It means that all obligations not fulfilled within the prescribed period are reclassified as debts and debited to the relevant persons and structures. This concerns not only corporate employees but also regional and municipal officials, whom the document calls ‘supposed citizens of the trolleybus’. The former Russian Federation trading company thus becomes the debtor in respect of all obligations that should have been fulfilled before 12 December 2025 but were not.
The lecture mentions force majeure circumstances in connection with the decisions on auditing, handing over the counter interim balance sheet and the liability of the former RF trading company. It presents the deadlines for concluding its activities and the seizure and freezing measures envisaged for 2026 as successive stages.
For Soviet citizens and their named firms, the prescribed deadlines have direct practical significance. Before 12 December 2025, the Russian Federation, as a former closed trading company, was obliged to complete all procedures relating to auditing and handing over the counter interim balance sheet. Failure to fulfil these obligations on time entails a move to a seizure and freezing regime that, from 2026, covers all property and assets of the persons and structures concerned.
Thus, the period from 2020 to 12 December 2025 is key to understanding the entire mechanism for fulfilling international obligations. It was during this period that the Russian Federation was required to complete the audit, prepare and hand over the counter interim balance sheet, and conclude its activities in the territory of the Soviet Union. From 2026, enforcement measures take effect: the seizure and freezing of property, assets and ancestral inheritance, as well as the debiting of debt. These consequences apply universally and extend to all persons holding office, elected employees, and officials of the public authorities, constituent entities of the federation and local bodies of the former Russian Federation trading company.
Notarial Administration of a USSR Citizen’s Named Fund: Assuming Administration and Segregating Property
The institution of notarial administration of a USSR citizen’s named fund occupies a central place in the system of obligations under international law imposed on the Russian Federation as a former closed trading company. It is through the notarial profession that a real legal connection is ensured between a sovereign Soviet citizen and their property, formally held within a named firm.
The mechanism for assuming administration is defined with the utmost precision. A notary of the Russian Federation trading company or a private practitioner of notarial services is deemed to have assumed administration of a Soviet citizen’s named fund six days after a sovereign decree on Soviet statehood and the state of its active work and operations was sent to the UN by special postal dispatch. Crucially, this decree must be registered in the register of the Russian Federation trading company. The six-day period runs specifically from the dispatch of the special postal item to the UN, after which the notary acquires the status of fund administrator, with all the resulting legal consequences.
The notary’s duties as administrator concern property and, at the same time, public law. Acting on behalf of the Russian Federation, the notary or private practitioner of notarial services is responsible for segregating all property and accounts of the natural person, in the name of the sovereign Soviet citizen, into the property and rights of the named fund. This also includes the citizen’s ancestral inheritance. Segregation means legally separating this property from all other assets, preventing it from being mixed with third parties’ property and precluding its use in the interests of others.
The practical importance of segregation becomes clear from the adverse scenarios the notary is obliged to prevent. The notary is responsible for damage to property, its loss, and its transfer to other persons. As practice shows, these are precisely the operations carried out through the banking system and the notarial profession when undisclosed transactions are executed in a USSR citizen’s name, particularly in relation to the account denominated in currency code 810. A notary who allows this bears liability on any grounds for the harm and damage caused to the Soviet Union, its statehood as a whole and its sovereign citizens individually.
This liability is not abstract. The policyholders of the Russian Federation trading company answer for these actions before a military tribunal and the ‘Soyuz-Antiterror’ state service of the USSR Committee for State Security (KGB). The same liability mechanism applies to failure to pay a deposit, failure to segregate all property, refusal of the protection that the Russian Federation trading company must provide, and the unlawful use of the fund’s property to pay the Russian Federation’s debts and obligations. Thus, the notary acts as guarantor of the safeguarding of a USSR citizen’s property, and the notary’s inaction or abuse entails personal liability before Soviet military justice bodies.
The lecture separately addresses a notary who has received, for registration in the trading companies’ register, information concerning the special postal dispatch to the UN of a sovereign decree on Soviet statehood. For this notary, the author links release from liability towards the Soviet Union and the holders of lifelong rights — men and women — to an acknowledgement that the notary’s legal advice and services do not meet the requirements of the Notarial Chamber of the USSR. The lecture then connects this issue with Resolution No. 467 of the USSR Council of Ministers of 22 June 1972, “On Approval of the General Regulations on the Legal Department of a Ministry, Departments, the Executive Committee of a Council of Working People’s Deputies of Organisations.”
Once a notary acknowledges that their services fail to meet Soviet requirements, all responsibility for a USSR citizen’s named fund, as a representative office or the incorporation itself of a named firm of the Soviet Union, passes to the Notarial Chamber of the Russian Federation as a former trading company. From the Chamber, liability extends and passes onwards to the policyholders of the trading company—the former Russian Federation. The person acting as General Secretary assumes this responsibility on behalf of the Russian Federation itself from 2024. The relevant secret agreement, with a term of two years, was signed in 2024 and concerned the management in trust of a USSR citizen’s personal named fund.
From 2026, this person also assumes liability for all debts and obligations in gold currency that pass to the Russian Federation trading company and are charged to it as debits and debts. The same debts and obligations pass to the global banking and financial system and to its persons and entities that use the credit of the named firm of the Soviet Union, but now as debtors. All of this involves capital of at least 100 thousand gold roubles, as prescribed by international judicial authorities for the closed trading company of the Russian Federation.
Thus, notarial management of a USSR citizen’s named fund is a substantive legal arrangement rather than a mere formality. It ensures the segregation of a sovereign citizen’s property, including ancestral heritage, protects it against unlawful use to pay other parties’ debts, and creates a mechanism for the personal liability of the notary, the Notarial Chamber of the RF and the trading company’s policyholders before a military tribunal and the ‘Soyuz-Antiterror’ state service of the USSR Committee for State Security (KGB).
Liability of the notarial profession and the transfer of management to the Notarial Chamber of the RF from 2024
The conditions described for release from liability concern a notary who has received, for registration, the special postal dispatch to the UN of a sovereign decree on Soviet statehood. The author links an acknowledgement that the advice and services fail to meet the USSR Notarial Chamber’s requirements with the transfer of responsibility for the named fund to the Notarial Chamber of the RF and, through it, to the former trading company’s policyholders. Resolution No. 467 of the USSR Council of Ministers of 22 June 1972 is cited in the same context.
Following such an acknowledgement, all responsibility for a USSR citizen’s named fund, as a representative office or the incorporation itself of a named firm of the Soviet Union, passes to the Notarial Chamber of the Russian Federation—the former trading company. From the Chamber, liability extends and passes to the policyholders of the trading company—the former Russian Federation. The person acting as General Secretary assumes this responsibility on behalf of the Russian Federation itself from 2024. Moreover, a secret agreement was signed for a term of two years, under which management in trust of a USSR citizen’s personal named fund passes to the specified parties from 2024, and from 2026 they assume liability for all debts and obligations in gold currency.
From 2026, debts and obligations in gold currency pass to the Russian Federation trading company and are charged to it as debits and debts; they also pass as debts and obligations to the global banking and financial system and to its persons and entities that use the credit of the named firm of the Soviet Union. However, these entities now act as debtors. This is fundamentally important for understanding the legal position of all participants: officials, notaries, policyholders and international financial institutions. The capital in question amounts to at least 100 thousand gold roubles, as prescribed by international judicial authorities for the closed trading company of the Russian Federation.
The transfer of management to the Notarial Chamber of the RF from 2024 is no mere formality. It means that full responsibility for safeguarding and segregating the property of USSR citizens, including ancestral heritage, is concentrated within the notarial community of the Russian Federation and then redistributed to the trading company’s policyholders. The secret agreement on management in trust, signed in 2024 for a term of two years, creates a legal arrangement under which, from 2026, the specified parties bear liability for debts and obligations in gold currency charged as debits to the Russian Federation trading company and the global banking and financial system.
Thus, the notarial profession of the RF trading company is incorporated into a multi-level system of liability: towards the Soviet Union, towards the holders of a lifetime right, and before a military tribunal and the ‘Soyuz-Antiterror’ state service of the USSR Committee for State Security (KGB). For a notary who has received the specified dispatch for registration, acknowledgement that services fail to comply with the requirements of the Notarial Chamber of the Soviet Union and Resolution №467 of the USSR Council of Ministers of 22 June 1972 becomes the legal mechanism that allows a notary to be released from personal liability, while simultaneously triggering the transfer of management of a USSR citizen’s named fund to the Notarial Chamber of the Russian Federation and then to the trading company’s policyholders. From 2024, this transfer is enshrined in a secret agreement, and from 2026 it entails the assumption of liability for debts and obligations in gold currency, thereby completing the legal arrangement of a USSR citizen’s named fund as a central element of international obligations.
Unlawful introduction of FTS forms and concealment of the rules governing a named firm of the USSR
Among the international obligations imposed on the Russian Federation as a former closed trading company, particular importance attaches to the unlawful introduction by the leadership of the Federal Tax Service (FTS) of paper forms for the documents and information of USSR citizens’ named firms. Under Order №ЕД-7/14/376 of the FTS of Russia of 9 June 2020, ‘Confirmation of Forms, Procedure and Completion within the Tax Authorities’, these forms were introduced for a transitional period until 2025. The lecture explains that USSR citizens were to use these forms as representatives of their named firm, treated by RF tax authorities as a foreign organisation. The author maintains that the relevant rules were concealed from the public.
The order approved a whole series of registration forms for foreign organisations: form 11-ИО—a foreign organisation’s application for registration with a tax authority; form 11-НП—a foreign organisation’s application in connection with the opening of a new separate subdivision; form 11-ПП—a foreign organisation’s application for registration with a tax authority; and forms 11-МО and 11-ДП. In addition, the procedure for completing form 11-УВ—a foreign organisation’s notification of its choice of tax authority for registration at the location of one of its separate subdivisions—applied to the cities of private federal significance: Moscow, Saint Petersburg and Sevastopol. These forms were successfully registered with the Russian Ministry of Justice on 14 July 2020 under №58-925, confirming their official introduction.
According to the explanation set out in the lecture, to recognise and confirm their rights as founders of a personal fund and as the ultimate beneficial owner of the persona, as well as of the natural person and digital twin, USSR citizens must complete paper forms for the documents and information of their named firm of the Soviet Union as a foreign organisation for the tax authorities of the RF trading company. The forms were to be completed by hand without an electronic signature, making the document a single original document. Submission of these forms required mandatory notarial verification, in which the notary would be identified as the trustee of the personal fund of a USSR citizen located within the Russian Federation.
However, RF officials concealed these rules from the public. USSR citizens were not informed of the opportunity to complete and submit paper forms for the documents and information of their named firm of the USSR under Order №ЕД-7/14/376 of the FTS of Russia of 9 June 2020. Moreover, from 2021, the FTS of the ‘Closed RF’ trading company had been notified by circular of the need to accept such forms, but this notification was not communicated to citizens. Thus, the leadership of the FTS of Russia unlawfully introduced the forms while simultaneously concealing the procedure for their use from the public, indicating deliberate obstruction of the exercise of USSR citizens’ rights.
It should be noted that, under a directive of the US Treasury, paper forms for documents and information signed by hand without an electronic signature must be accepted by the tax authorities and registered with the FTS unconditionally, without exceptions or departures from the prescribed procedure. Nevertheless, the tax authorities refuse to accept such forms from citizens, which directly violates international obligations and indicates an attempt to misappropriate the assets and liabilities of Soviet Union citizens’ personal fund.
Any unwillingness or refusal by the tax authorities of the RF trading company, for any reason or under any circumstances, to accept forms and information under Order №ЕД-7/14/376 of 9 June 2020 indicates that the official, employee or person acting in a post at the FTS of the RF is implicated, participates and is liable under USSR wartime legislation for an attempt to steal and appropriate the assets and liabilities of Soviet Union citizens’ personal fund. This legal fact confirms that the Russian Federation and the Bank of Russia do not exist and have committed theft, appropriation, replacement or substitution of the lawful owner’s sovereign title—the account held by citizens of the Soviet Union.
Such a person is liable, on behalf of the Russian Federation trading company and the Bank of Russia, under the system of rules №305 of the Swiss Criminal Code, which is an international criminal code. The matter of liability then falls within the remit of the USSR military tribunal and, in international jurisdiction, within that of a tribunal and arbitration, where the person is liable for theft or for an attempt against a sovereign and freeborn USSR citizen, encompassing men and women as holders of an uninterrupted lifetime right.
Thus, the unlawful introduction of FTS forms and concealment of the rules governing a named firm of the USSR constitute a serious international offence that entails liability for officials under the provisions of the Swiss Criminal Code and the referral of cases to the USSR military tribunal and to an international tribunal and arbitration. USSR citizens have the right to complete and submit the forms for their named firm through notarial verification, with the notary acting as trustee of the personal fund, and this right must be upheld in accordance with international obligations and USSR legislation.
Consequences of refusing to accept forms and officials’ international liability
A refusal by the tax authorities of the Russian Federation trading company to accept paper forms for documents and information approved by Order №ЕД-7/14/376 of the FTS of Russia of 9 June 2020 is no technical or procedural formality. This act indicates an attempt to misappropriate the assets and liabilities of USSR citizens’ personal fund. An official, employee or person acting in a post at the FTS of the RF who permits such a refusal is liable under USSR wartime legislation specifically as a participant in an attempt to steal and appropriate property segregated within the named fund of a Soviet Union citizen.
The legal significance of the refusal is that it confirms the non-existence of the Russian Federation and the Bank of Russia. A decision to refuse to accept forms and information on behalf of the Russian Federation constitutes theft and appropriation, as well as replacement or substitution of the lawful owner’s legal and sovereign title—the account belonging to citizens of the Soviet Union. Consequently, an official acting on behalf of the Russian Federation trading company and the Bank of Russia is liable under the system of rules №305 of the Swiss Criminal Code, which applies as an international criminal code to all the specified parties.
Liability under the system of rules №305 of the Swiss Criminal Code extends beyond national boundaries. The case falls within the remit of the USSR military tribunal. In international jurisdiction, it falls within the remit of a tribunal and arbitration, where the person is liable for theft or for an attempt against a sovereign and freeborn USSR citizen—men and women who hold an uninterrupted lifetime right. Thus, refusal to accept forms and information entails consequences for officials that extend beyond domestic procedures and take the form of international criminal prosecution.
The basis for this conclusion is that a named firm of the Soviet Union has a representative office within the Russian Federation trading company, which has been assigned a taxpayer identification number (TIN). Under Article 12, paragraph 5 of the Tax Code of the former closed RF trading company, federal, regional and local taxes and levies have been abolished. Under Article 57 of the draft Constitution of the RF, everyone is obliged to pay only lawfully established taxes and levies, while laws introducing new taxes or worsening the position of taxpayers have no retroactive effect. Consequently, federal, regional and local taxes and levies cannot be introduced by private federal laws and regulatory legal acts, including those of constituent entities of the federation, or by decisions of local authorities.
In view of the above, the Soviet Union laws of 14 June 1990, №1560/1, ‘On Taxes on Enterprises, Associations and Organisations’, and of 23 April 1990, №1443, ‘On Income Tax on Citizens of the Soviet Union, Foreign Citizens and Stateless Persons’, remain in force. They apply without amendment. Under Law №3317 of the Russian Soviet Federative Socialist Republic (RSFSR) of 16 July 1992, ‘On Personal Income Tax’, the personal property of a sovereign USSR citizen is not subject to taxation: under Article 3, point ‘т’, income exempt from taxation includes amounts received during the year from the sale of flats, residential houses and dachas owned by individuals, as well as amounts from the sale of other property.
A USSR citizen is a living holder of a lifetime right. Their registration as a natural person and a legal entity under USSR legislation within the Soviet Union is provided for neither in law nor under any other legal framework, including international law. A USSR citizen’s personal property is inviolable and exempt from tax. Income tax is a means of compensating for goods and benefits consumed through reimbursement. Therefore, any actions aimed at seizing or redistributing such property through refusal to accept forms and information are classified as unlawful and entail the liability established for infringements of the sovereign rights of Soviet Union citizens.
The practical significance of this conclusion for officials of the FTS of the RF is that refusal to accept paper forms and information signed by hand and submitted by USSR citizens as representatives of a foreign organisation cannot be justified by reference to regulations or internal procedures. Such a refusal directly indicates participation in an attempt to misappropriate the assets and liabilities of Soviet Union citizens’ personal fund and entails referral of the case to the USSR military tribunal and, in international jurisdiction, to a tribunal and arbitration. Liability under the system of rules №305 of the Swiss Criminal Code extends to all persons who make or implement a decision to refuse acceptance, including officials, employees and persons holding posts in the Russian Federation trading company and the Bank of Russia.
