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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of June 11, 2014 No. State Duma-4-3/11305 @

About fulfillment of duties on calculation, deduction and budget contribution of tax on the income from sources in the Russian Federation

The Federal Tax Service in connection with the arriving requests about fulfillment of duties on calculation, deduction and budget contribution of tax on the income from sources in the Russian Federation, in coordination with the Ministry of Finance of the Russian Federation (the letter of 11.03.2014 No. 03-08-13/10299), reports the following.

According to article 246 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) the foreign organizations gaining income from sources in the Russian Federation are recognized taxpayers of the income tax of the organizations.

Item 1 of Article 309 of Chapter 25 of the Tax Code of the Russian Federation determines income types, by the foreign organization from sources in the Russian Federation (if receipt of such income is not connected with business activity of this organization through permanent mission in the Russian Federation), which are subject to taxation, withheld at source of payment of the income.

According to article 24 Tax Code of the Russian Federation tax agents persons to whom according to the Code obligations on calculation, deduction at the taxpayer and to transfer of taxes in the budget system of the Russian Federation are assigned are recognized. Fulfillment of duties by tax agents can have number of features depending on the established regulations of special Chapters of the Code.

According to articles 286 and 310 Tax Code of the Russian Federation tax agents to whom the obligation on calculation, deduction and transfer of taxes on the income is assigned are determined.

By item 4 of article 286 Tax Code of the Russian Federation it is determined that if taxpayer is the foreign organization gaining income from sources in the Russian Federation which is not connected with permanent mission in the Russian Federation, obligation by determination of tax amount, to deduction of this amount from the income of the taxpayer and to transfer of tax in the budget it is assigned to the Russian organization or the foreign organization performing activities in the Russian Federation through permanent mission (tax agents) paying the specified income to the taxpayer.

Also Item 1 of article 310 Tax Code of the Russian Federation regulating features of the calculation and the tax discharge from income gained by the foreign organization from sources in the Russian Federation withheld by the tax agent provides that the tax on the income, in this case, is estimated and kept by the Russian organization or the foreign organization performing activities in the Russian Federation through permanent missions.

Thus, Chapter 25 "The income tax of the organizations" of the Tax Code of the Russian Federation on the physical persons and the foreign organizations which are not performing business activity in the territory of the Russian Federation through permanent missions in case of payment of the income from sources in the Russian Federation, does not assign obligation by determination of tax amount, deduction of this amount from the income of the taxpayer and to transfer of tax in the budget.

The Departments of FNS of Russia for subjects of the Russian Federation are entrusted to bring this letter to subordinate tax authorities, and also to taxpayers.

Counselor of state of the Russian Federation 3 classes

D.Yu.Grigorenko


 

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