It is registered
Ministry of Justice
Russian Federation
On May 3, 2018 No. 50957
of March 29, 2018 No. 60n
About approval of the Procedure for agreement signature about pricing for the purposes of the taxation concerning the foreign trade transaction, at least one party of which is tax resident of foreign state with which the agreement (agreement) on avoidance of double taxation, is signed with participation of authorized body of the executive authority of such foreign state
According to Item 2 of article 105.20 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2011, No. 30, Art. 4575; 2018, 1, of the Art. 20) I order to No.:
1. Approve the Procedure for agreement signature about pricing for the purposes of the taxation concerning the foreign trade transaction, at least one party of which is tax resident of foreign state with which the agreement (agreement) on avoidance of double taxation, is signed with participation of authorized body of the executive authority of such foreign state according to appendix to this order.
2. Based on the subitem of "i" of Item 1 of Article 3 of the Standard agreement between the Russian Federation and foreign states about avoidance of double taxation and about prevention of the tax avoidance on the income and property approved by the order of the Government of the Russian Federation of February 24, 2010 No. 84 (The Russian Federation Code, 2010, No. 10, Art. 1078; 2012, No. 44, Art. 6040; 2014, No. 18, of the Art. 2212), for the purposes of agreement signature about pricing for the purposes of the taxation concerning the foreign trade transaction, at least one party of which is tax resident of foreign state with whom the agreement (agreement) on avoidance of double taxation is signed, with participation of authorized body of the executive authority of such foreign state to assign to the Federal Tax Service of power of competent authority:
when carrying out the mutually conciliation procedure provided by the agreement (agreement) signed with the specified foreign state;
when implementing the exchange of information provided by the agreement (agreement) signed with the specified foreign state.
3. Determine that this order becomes effective after one month from the date of its official publication.
Minister
A. G. Siluanov
Approved by the Order of the Ministry of Finance of the Russian Federation of March 29, 2018, No. 60n
1. This Procedure determines the procedure of the conclusion between federal executive body, the representative for control and supervision in the field of taxes and fees (further - FNS of Russia), and the taxpayer specified in Item 1 of article 105.19 of the Tax Code of the Russian Federation (further respectively - the taxpayer, the Code), agreements on pricing for the purposes of the taxation concerning one or several foreign trade transactions (group of the uniform transactions) having the same subject, at least one party of which (which) is tax resident of foreign state with whom the agreement (agreement) on avoidance of double taxation is signed, with participation of authorized body of the executive authority of such foreign state (further - the agreement on pricing concerning the foreign trade transactions).
The procedure of agreement signature determined by this Procedure about pricing concerning the foreign trade transactions is also applied in case of change of the specified agreement on pricing to the foreign trade transactions.
2. The purposes of the conclusion of agreements on pricing concerning the foreign trade transactions are:
1) ensuring compliance with the legislation of the Russian Federation on taxes and fees;
2) ensuring economically reasonable and equitable distribution of tax base between the Russian Federation and foreign states;
3) elimination of double taxation;
4) elimination of uncertainty and ensuring predictability of procedure for the taxation of the foreign trade transactions;
5) prevention of failure to pay or incomplete tax payment.
3. The agreement on pricing concerning the foreign trade transactions is based on the mutual agreement of FNS of Russia and authorized body of the executive authority of the foreign state which is competent authority for the purposes of the agreement (agreement) on avoidance of the double taxation (further - competent authority of foreign state) reached within mutually procedure which is carried out according to the specified agreement (agreement) on avoidance of double taxation (further - the mutual agreement of competent authorities).
4. For the purpose of the conclusion of agreements on pricing concerning the foreign trade transactions exchange of information between FNS of Russia and competent authority of foreign state is performed based on the agreement (agreement) on avoidance of double taxation, and also other international treaties of the Russian Federation regulating the international exchange of information between competent authorities signed with such foreign state.
5. Preliminary discussion of the agreement on pricing concerning the foreign trade transactions (further - preliminary discussion) is carried out in case of submission by the taxpayer to FNS of Russia of the statement, the stipulated in Item 6 presents About.
6. The statement for the beginning of carrying out preliminary discussion is constituted by the taxpayer in any form. In the specified statement are reflected:
1) information important for agreement signature about pricing concerning the foreign trade transactions (including the description of group of companies into which the taxpayer, and the parties of the foreign trade transactions enters; information on the foreign trade transactions, including their amounts in amount-based and natural expressions; the procedure for determination of the prices offered by the taxpayer and (or) applications of methods of pricing in such transactions);
2) questions which the taxpayer suggests to consider during preliminary discussion (in particular, availability of the bases for agreement signature about pricing concerning the foreign trade transactions, including taking into account the procedure for determination of the prices offered by the taxpayer and (or) application of methods of pricing; procedure and closing dates of the agreement on pricing concerning the foreign trade transactions; the prospects of achievement of the mutual agreement of competent authorities and its realization in the Russian Federation).
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