New Lists of Tax Rates and References

22 July 2014
Print version

Foreign nominees are hereby advised that:

1. In the List of General Tax Rates under the Russian Tax Code (item 4.4 in the ‘NSD Acting as a Withholding Agent’ section), a reference to the standard tax rate for Russian residents for Russian corporate bonds has been replaced:

1.1. Old reference:

284

2

1

Облигации/Russian corporate bonds

Юридическое/ Legal Entities

Резидент/

Russian Resident

20

Процентный доход/interest income

New reference:

284

1

0

Облигации/Russian corporate bonds

Юридическое/ Legal Entities

Резидент/

Russian Resident

20

Процентный доход/interest income

1.2. Links are excluded:

25

 

 

Облигации/Russian corporate bonds

Юридическое/ Legal Entities

Резидент/

Russian Resident

­­-*

Процентный доход/interest income

25

 

 

Облигации с ипотечным покрытием/Corporate mortgage-backed bonds

Юридическое/ Legal Entities

Резидент/

Russian Resident

-*

Процентный доход/

interest income

2. NSD hereby informs its clients that, NSD has posted on the official web site (the ‘NSD Acting as a Withholding Agent’ section) the List of Tax Rates and References under Double Taxation Treaties of the Russian Federation has been replaced, and a List of Tax Rates and References under the Russian Tax Code has been posted on the web site.

The Reference Lists may be used by NSD’s clients to prepare a Tax Disclosure statement both in hard copy and in electronic format.

3. The following files posted on the web site have been replaced:

- on the basis of Russian Ministry of Finance’s Letter No. 03-08-11/30622 dated 25 June 2014:

3.1. NSD’s Terms and Conditions of applying tax rates in accordance with the provisions of the Russian Tax Code and double taxation treaties of the Russian Federation

3.2. General Tax Rates under the Russian Tax Code applicable by NSD

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