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FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 4, 2014 No. 325-FZ

About ratification of the Convention on the mutual administrative aid on tax cases

Accepted by the State Duma on October 17, 2014

Approved by the Federation Council on October 29, 2014

Ratify the Convention on the mutual administrative aid on tax cases of January 25, 1988 changed by the Protocol of May 27, 2010, signed on behalf of the Russian Federation in the city of Cannes on November 3, 2011 (further - the Convention), with the following clauses:

1) the Russian Federation according to the subitem of "an" of Item 1 of article 30 of the Convention reserves the right not to give any help in the relation of taxes of other Parties from any of the following categories listed in the subitem of "b" of Item 1 of article 2 of the Convention:

a) taxes on the income, profit, capital gain or net assets which are established on behalf of administrative and territorial units or regional authorities of the Party (i);

b) the compulsory contributions on social protection paid to the central government or organizations of social protection created according to the public law (ii);

c) other types of tax, except for the customs duties established by the Party, namely (iii):

the property taxes, received according to the procedure of inheritance or donation (A);

taxes on use or ownership of personal estate, other, than vehicles (F);

2) the Russian Federation according to the subitem of "b" of Item 1 of article 30 of the Convention reserves the right not to give help on collection of any tax claim or on collection of administrative penalty for all types of tax listed in Item 1 of article 2 of the Convention;

3) the Russian Federation according to the subitem of "f" of Item 1 of article 30 of the Convention reserves the right to apply Item 7 of article 28 of the Convention only for the administrative help relating to the tax periods beginning since January 1 or after January 1 of the third year preceding year in which the Convention changed by the Protocol of 2010 became effective for the Russian Federation or in cases in case of which there is no tax period - to the administrative help relating to the tax charges made since January 1 or after January 1 of the third year preceding year in which the Convention changed by the Protocol of 2010 became effective for the Russian Federation

and also with the following statements:

1) the Russian Federation declares that taxes to which the Convention according to Item 2 of article 2 of the Convention extends and which are listed in appendix A to the Convention is the following:

a) according to the subitem of "an" of Item 1 of article 2 income tax, the income tax of the organizations (i);

b) according to the subitem of "b" of Item 1 of Article 2:

property tax of the organizations (iii, B);

value added tax (iii, C);

excises (iii, D);

vehicle tax (iii, E);

other taxes (iii, G):

water tax;

severance tax;

special tax regimes:

system of the taxation for agricultural producers (unified agricultural tax), simplified taxation system, system of the taxation in the form of unified imputed income tax for separate types of activity, patent system of the taxation;

tax on gaming;

land tax, property tax of physical persons (iv);

2) the Russian Federation based on the subitem of "d" of Item 1 of article 3 of the Convention declares that for the purposes of the Convention the competent authorities specified in appendix B to the Convention for the Russian Federation are:

Federal Tax Service and its authorized representatives;

Federal Bailiff Service and its authorized representatives.

President of the Russian Federation

V. Putin

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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