On amending the reference list pursuant to the letter of the Ministry of Finance of the Russian Federation

22 April 2014
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National Settlement Depository (NSD) hereby announces that on 22 April 2014 the page “NSD Acting as a Withholding Agent” was updated with the following documents:

  1. The letter issued by the Ministry of Finance of the Russian Federation No. ОА-4-13/5851 dated 31 March 2014 on providing documents with the apostille stamp for the purposes of applying international double taxation treaties;
  2. The updated “List of countries that may provide documents without an apostille stamp”.

In accordance with the letter issued by the Ministry of Finance of the Russian Federation No. ОА-4-13/5851 dated 31 March 2014, the list of countries that are allowed to provide documents without an apostille for the purposes of applying international double taxation treaties published in the letter of the Federal Tax Service of the Russian Federation No. 26-2-06/5988 dated 12 May 2005, is no longer applied. In accordance with the explanation of the Ministry of Finance, the documents require an apostille unless otherwise expressly specified in the international treaty governing taxation issues. Most international treaties signed by the Russian Federation do not contain such provisions, except for the treaties with the following countries:

  • Latvia (Protocol dated 20 December 2010);
  • Switzerland (Protocol dated 24 September 2011);
  • Luxembourg (Protocol dated 21 November 2011).
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