ed by item 2 of article 310 NK the Russian Federation.
Cases in point concern relations with the companies, being to tax bearers of the states with whom at the Russian Federation the agreement on avoidance of the double taxation is entered into.
Now agreements on avoidance of the double taxation are signed with more than 70 states. Among them: Cyprus, Great Britain, Denmark, the USA, the CIS countries and other (the Report of information of the Ministry of Finance of the Russian Federation from 3/2/2004 «About agreements on avoidance of the double taxation of incomes and property» see).
By subparagraph 4 of point 2 of article 310 NK the Russian Federation it is provided that in case of payment by the Russian organization of incomes of the foreign organization for which according to the international contracts (agreements) the preferential mode of the taxation in the Russian Federation is provided, concerning such income clearing of deduction of the tax at a source of payment or deduction of the tax at a payment source under the lowered rates under condition of a presentation the foreign organization to the tax agent of the acknowledgement provided by point 1 of article 312 NK the Russian Federation is made.
According to item 1 of item 312 NK the Russian Federation, the specified acknowledgement should meet following requirements:
- Should be assured competent body of the corresponding foreign state,
- If the given acknowledgement is made on a foreign language, the translation into Russian is given to the tax agent also,
- Acknowledgement should be given the foreign organization before date of payment of the income.
Thus, if at the moment of payment of the income of the foreign organization the Russian organization -
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