The specified documents are subject to legalization when due hereunder or on such documents the apostille should be put down.
We pay attention that according to explanations of tax departments, such documents as certificates on registration in territory of the foreign states (certificates on incorporation), extracts from trading registers, etc., cannot be considered as the documents confirming in the tax purposes a constant site of the organization in the foreign state (5.3 sections of II Methodical recommendations, letter UFNS across Moscow from January, 23rd, 2006 N 20-12/3476).
Methodical recommendations of tax department are not the statutory act, however they can promote the tax bearer in interpretation of norms of the legislation.
See also: Beautyful gift like spa gift baskets for friends and colleagues
Pages: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
Comments are closed