RUSSIAN FEDERATION FEDERAL LAW On Amendments to Articles 224, 275 and 284 of Part Two of the Russian Federation Tax Code , adopted by the State Duma on 27 April 2007 Approved by the Federation Council on 4 May 2007 (In the revision of the Federal Law dated 24 November 2014 N 366-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340; 2001, N 23, sect. 2289; N 33, st. 3413; 2002, N 22, Text 2026; N 30, sect. 3027; 2003, N 21, sect. 1958; N 28 2886; 2004, No. 31, sect. 3231; N 34, st. 3522, 3527; 2005, N 24, st. 2312; 2006, N 23, 100 2382) The following changes: 1) in article 224: a), paragraph 3 should be redrafted to read: " 3. The tax rate is set at 30 per cent for all income received by individuals who are not tax residents of the Russian Federation, with the exception of income received in the form of dividends from equity participation in the activities of Russian organizations with regard to which the tax rate is set at 15 per cent. "; b) (Spraumed-Federal Law dated 24.11.2014. N 366-FZ) 2) in article 275: (a) Paragraph 1 of paragraph 1 should read: " 1. If the source of income of the taxpayer is a foreign organization, the amount of the tax on the dividends received is determined by the taxpayer on its own basis from the amount of dividends received and the corresponding tax rate, Paragraph 2 of article 284, paragraph 3, of this Code should read: " 2. For taxpayers not referred to in paragraph 3 of this article, the income of the proceeds, except as specified in paragraph 1 of this article, shall be determined on the basis of income derived from equity participation in other organizations. the tax agent, taking into account the features of this paragraph. If the source of the taxpayer's income is a Russian organization, the specified organization is recognized as a tax agent and determines the amount of the tax, subject to the provisions of this paragraph. The sales tax amount to be deducted from the payee payee's income is calculated by the tax agent using the following formula: H = K (d-D), n where: N-sum the withholding tax; To the amount of dividends to be distributed in favor of the dividend payer, to the total amount of dividends to be distributed by the tax agent; P- corresponding tax rate set by in paragraph 3, paragraphs 1 and 2 Article 284 or paragraph 4 of Article 224 of this Code; d is the total amount of dividends to be distributed by the tax agent to the benefit of all dividend payers; Y is the total amount of dividends received by the tax agent itself in the current reporting (tax) period and the previous reporting (tax) period (excluding dividends referred to in paragraph 3, paragraph 3, of this Code) at the time of distribution of dividends in favour Dividend payees, provided that the dividend amount is earlier were not taken into account in the determination of the tax base determined in relation to the proceeds received by the tax agent in the form of dividends. In case N is negative, the duty to pay the tax does not arise and no reimbursement from the budget is made. "; c) in paragraph 3 of the word" sub-paragraph 2 "should be replaced by the words" subparagraph 3 "; Paragraph 3 of article 284 should read: " 3. The following tax rates apply to the income received in the form of dividends: 1) 0 per cent on revenues earned by Russian organizations in the form of dividends, provided that on the day of the decision on Dividend dividends benefit the organization for at least 365 days owning no less than 50 per cent (share) property in the statutory (warehousing) capital (fund) of the paying dividends of the organization, or depositary receipt for dividends, in the amount of At least 50 per cent of the total amount of dividends paid by the organization, and provided that the cost of acquisition and (or) receipt in accordance with the legislation of the Russian Federation of the contribution (share) in the charter The capital (deposit) of the payment of dividends of the organization or depositary receipts exceeds RUB 500 million. However, in the event that the payment of dividends is foreign, the tax rate established by this subparagraph applies to organizations whose permanent location is not included in the OF THE PRESIDENT OF THE RUSSIAN FEDERATION (offshore zones); 2) 9 per cent on income received in the form of Russian and foreign organizations ' dividends from Russian and foreign organizations, which are not mentioned in paragraph 1 of this paragraph; 3) 15% on income received in the form of dividends from Russian organizations by foreign organizations. This tax is calculated on the basis of the features provided for in article 275 of this Code. To prove the right to apply the tax rate set by paragraph 1 of this paragraph, taxpayers are obliged to provide tax authorities with documents containing information about the date (s) of acquisition (acquisition) of the right Ownership of the contribution (share) in the authorized (warehousing) capital (fund) of the payment of dividends of the organization or depositary receipts granting the right to receive dividends, as well as information on the value of acquisition (acquisition) of the corresponding right. Such documents may include, inter alia, sales contracts (menus), disposition of emissive securities, contracts of reorganization in the form of mergers or accession, decisions on reorganization in the form of separation, selection or transformation, liquidation (division) balances, transfer certificates, certificates of State registration of the organization, privatization plans, decisions on issuance of securities, reports on the output of securities, prospectus, judicial Decisions, statutes, constituent treaties (decisions on the establishment) or analogues, extracts from the personal account (accounts) in the registry system of the shareholders (participants), account statements (s) "depot" and other documents containing information on the date (s) of acquisition (s) of ownership of the deposit (share) in The statutory (stacking) capital (fund) of the payment of dividends of the organization or depositary receipts granting the right to receive dividends, as well as information on the value of acquisition (s) of the relevant rights. These documents, or copies thereof, if they are in a foreign language, must be legalized and translated into Russian. ". Article 2 The year before the expiration of one month from the day of its official publication and not earlier than the first number of tax period on income tax of individuals and income tax of the organizations. President of the Russian Federation Vladimir Putin Moscow, Kremlin 16 May 2007 N 76-FZ