Key conditions to confirm the tax jurisdiction:
Group / Legal entities / IndividualsResidents of countries that have a DTT with the Russian Federation / Tax residency certificate for legal entities
1. The tax residency status must be certified for a tax period in which distributions on securities were received (calendar year).
2. Where the tax residency certificate is issued in a foreign language, the Russian translation thereof must also be provided.
3. The certificate must be attested by the competent authority of the relevant foreign country (i.e., by the authority directly named in the DTT). The list of competent authorities for reference is available at NSD website.
4. The certificate requires consular legalization or apostille, unless the certificate is issued in the country with which the Russian Federation has mutually agreed to accept documents without their legalization or apostille.
5. The above documents must be issued before the payment of distributions.
6. The documents are not provided to the withholding agent without a request from tax authorities.
7. In the course of a tax audit, tax authorities may request only one tax residency certificate for the relevant foreign organization for each tax period (calendar year) in which distributions were paid, regardless of the number or frequency of such payments, or distributions types, etc. / Tax residency certificate for individuals
1. The tax residency status must be certified for a tax period in which distributions on securities were received (calendar year).
2. Where the tax residency certificate is issued in a foreign language, the Russian translation thereof must also be provided.
3. The certificate must be attested by the competent authority of the relevant foreign country (i.e., by the authority directly named in the DTT). The list of competent authorities for reference is available at NSD website.
4. The certificate requires consular legalization or apostille, unless the certificate is issued in the country with which the Russian Federation has mutually agreed to accept documents without their legalization or apostille.
5. The above documents must be issued before the payment of distributions.
6. The documents are not provided to the withholding agent without a request from tax authorities.
7. In the course of a tax audit, tax authorities may request only one tax residency certificate for each tax period (calendar year) in which distributions were paid, regardless of the number or frequency of such payments, or distributions types, etc.
Residents of countries that do not have a DTT with the Russian Federation / Tax residency certificate for legal entities
1. The tax residency status must be certified for a tax period in which distributions on securities were received (calendar year).
2. Where the tax residency certificate is issued in a foreign language, the Russian translation thereof must also be provided.
3. The certificate must be attested by the competent authority of the relevant foreign country.
4. The certificate requires consular legalization or apostille.
5. The above documents must be issued before the payment of distributions.
6. The documents are not provided to the withholding agent without a request from tax authorities.
7. In the course of a tax audit, tax authorities may request only one tax residency certificate for the relevant foreign organization for each tax period (calendar year) in which distributions were paid, regardless of the number or frequency of such payments, or distributions types, etc. / Tax residency certificate for individuals
1. The tax residency status must be certified for a tax period in which distributions on securities were received (calendar year).
2. Where the tax residency certificate is issued in a foreign language, the Russian translation thereof must also be provided.
3. The certificate must be attested by the competent authority of the relevant foreign country.
4. The certificate requires consular legalization or apostille.
5. The above documents must be issued before the payment of distributions.
6. The documents are not provided to the withholding agent without a request from tax authorities.
7. In the course of a tax audit, tax authorities may request only one tax residency for each tax period (calendar year) in which distributions were paid, regardless of the number or frequency of such payments, or distributions types, etc.
Russian residents / A Russian tax residency certificate:
1.A tax residency certificate is issued by the designated tax authority, namely by the Interregional Inspectorate of the Russian Federal Tax Service for Centralized Data Processing.
2.Information on the procedure for confirming the Russian tax residency status is available on page “How to get a residence certificate?” (http://eng.nalog.ru/how_to/htgrc/).
3.A certificate is issued by a tax authority for a specific calendar year.
4.An original certificate may be issued an unlimited number of times. Verification of a certificate authenticity is, therefore, meaningless and is not performed. / A Russian tax residency certificate certifying that all income received by the taxpayer from all sources (both in the Russian Federation and in other countries) is subject to taxation, for the calendar year, in the Russian Federation:
1. An individual actually residing in the Russian Federation for the aggregate period of 183 calendar days is treated as a Russian tax resident.
2. A certificate for the then current year is issued no earlier than 3 July.
3. A certificate is issued by a tax authority for a specific calendar year.
4. An original certificate may be issued an unlimited number of times. Verification of a certificate authenticity is, therefore, meaningless and is not performed.
5. A tax residency certificate is issued by the designated tax authority, namely by the Interregional Inspectorate of the Russian Federal Tax Service for Centralized Data Processing.
6. Information on the procedure for confirming the Russian tax residency status is available on page “How to get a residence certificate?” (http://eng.nalog.ru/how_to/htgrc/).