In any other case, a trustee, a broker or a depository act as tax agents (Article 226.1 of the Tax Code of the Russian Federation).
For the purpose of applying reduced tax rates, shareholders — foreign citizens, shall submit to LLC RN-Komsomolsk Refinery prior to the dividend payout date the following documents:
I. To have dividends taxed at the rate of 13%, shareholders being foreign citizens who are tax residents of the RF shall confirm their tax statuses.
In accordance with Clause 2, Article 207 of the Tax Code of the Russian Federation tax residents of the Russian Federation are defined as natural persons being actual residents of the Russian Federation for not less than 183 calendar days over 12 consecutive months.
In case the shareholders do not submit the complete set of duly and/or timely executed documents mentioned above, the Company will apply a general taxation procedure to dividends paid to such shareholders.
Information on the procedure of confirmation of tax resident of the Russian Federation for natural persons is published on the website www.nalog.ru/rn77/fl/interest/dual_nationality/status/.
II. To have dividends taxed at reduced rates under the international double taxation treaty, shareholders being foreign citizens who are not tax residents of the RF shall submit:
1) the confirmation shall be issued by the competent authority of the respective foreign country authorized to issue such confirmations under the international treaty of the Russian Federation on taxation;
2) the confirmation shall specify the calendar year in relation to which the evidence of permanent residence is given, and which coincides with the year of dividend payout with reference to the international treaty of the Russian Federation on taxation in force. In case such a period is not specified in the confirmation such evidence shall be deemed to refer to the calendar year when this document was issued;
3) the confirmation shall bear the date of the year of dividend payout;
4) the confirmation shall be duly legalized by a consular office or a diplomatic mission of the Russian Federation in a foreign state or apostilled by the competent authority of a foreign state in accordance with the Hague Convention of October 05, 1961;
5) copies of all the documents to be submitted shall be certified by a notary in the Russian Federation; and shall be translated into Russian. A translated document shall be notarized in the Russian Federation or the confirmation shall be translated by a translator whose signature shall also be authenticated by a notary in the Russian Federation.
The submitted copies shall be legible, readable, bound and numbered. Sheets shall be numbered consecutively commencing with number one in Arabic numerals. All documents sheets shall be bound with a strong thread so that its ends shall be on the reverse side of the last sheet and shall be tied together. There shall be a paper sticker with certification endorsement in place of binding on the reverse side of the last sheet.
The certification endorsement shall include the position of the person who has authenticated the document, his/her personal signature, surname and initials, number of sheets (in Arabic numerals and in words) and date. The certification signature shall overlap the paper sticker.
The shareholders shall bear the responsibility for timely submission and proper execution of the documents.
In case the shareholders do not submit the complete set of duly and/or timely executed documents mentioned above, LLC RN-Komsomolsk Refinery will apply a general taxation procedure to dividends paid to such shareholders.
To the attention of shareholders:
If the person, for which a personal account (depositary account) is opened failed to provide information on change of his data, the issuer and the holder of the register shall bear no responsibility for the losses inflicted to such person because of the failure to provide information (Clause 16 of Article 8.2 of Federal Law No. 39-FZ «On Securities Market»).
In view of the aforesaid, shareholders issued with Russian passports in lieu of their birth certificates as well as shareholders who obtained new passports in exchange of the old ones, or changed their place of residence (registration) are advised to submit to the Registrar, LLC RN-Komsomolsk Refinery, a new questionnaire of registered person containing up-to-date data prior to the dividend payout date.
The questionnaire form for registered natural persons is available at the Registrar’s (LLC RN-Komsomolsk Refinery) website:
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