the source of payment of the income has no the specified acknowledgement she is obliged to make deduction of the tax at a payment source under the rate established by the law.
Thus, if the specified acknowledgement appears at the disposal of the tax agent later, probably to carry out return before the withheld tax on the paid foreign organizations to incomes according to item 2 of item 312 NK the Russian Federation. For this purpose following documents should be presented to tax department:
- The statement on return of the withheld tax under the established form;
- Acknowledgement of that this foreign organization at the moment of income payment had a constant site in that state with which the Russian Federation has the international contract (agreement) regulating questions of the taxation;
- Contract copies (or other document) according to which the income was paid to the foreign legal body, and a copy of the payment documents confirming transfer of the sum of the tax, subject to return, to the budget;
The statement for return of the sums before the taxes withheld in the Russian Federation, and also other documents set forth above are represented by the foreign addressee of the income to tax department in a statement place on the account of the tax agent within three years from the moment of the termination of the tax period in which the income has been paid.
In point 5.3 of section of II Methodical recommendations about application of separate positions of chapter 25 NK the Russian Federations, concerning features of the taxation of profit (incomes) of the foreign organizations, are made explanations about the form, the maintenance, an order of registration and representation of such documents. Namely it is told that the Tax Code does not establish the obligatory form of the documents confirming a constant residence in the foreign state.
Such documents inquiries under the form established by the internal legislation of this foreign state, and also the inquiry in any form can be.
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