RUSSIAN FEDERATION FEDERAL LAW About the ratification of the Convention on Mutual Assistance in Tax Matters adopted by the State Duma on October 17, 2014 Approved by the Federation Council on 29 October 2014 to ratify the Convention on Mutual Administrative Assistance in Tax Matters of 25 January 1988, as modified by the Protocol of 27 May 2010, signed on behalf of the Russian Federation in the city of Cannes on 3 November 2011 (hereinafter referred to as the Convention), with the following Reservation: 1) the Russian Federation, in accordance with article 30, paragraph 1 (a), of the Convention, reserves the right not to provide any assistance with respect to taxes by other Parties from any of the following categories: Article 2, paragraph 1 (b), of the Convention: a) taxes on income, profits, capital gains or net assets that are established on behalf of the administrative-territorial units or local authorities of the Party (i); b) compulsory contributions to social protection paid to the central Government, or Social protection institutions established under public law (ii); in) other types of taxes, except for customs duties fixed by the Party, namely (iii): Inheritance or gifts (A); taxes on the use or possession of movable property other than motor vehicles (F); (2) The Russian Federation, in accordance with article 30, paragraph 1 (b), of the Convention, leaves for The right not to provide assistance to recover any tax claim or Russian Federation, under article 30, paragraph 1 (f), of the Convention reserves the right to apply article 7, paragraph 1, of the Convention 28 Conventions only for administrative assistance relating to tax periods starting from 1 January or after 1 January of the third year preceding the year in which the Convention as amended by the 2010 Protocol entered into force for the Russian Federation THE RUSSIAN FEDERATION from 1 January or after 1 January of the third year preceding the year in which the Convention as amended by the 2010 Protocol entered into force for the Russian Federation, as well as from The following statements: (1) The Russian Federation declares that the taxes to which the Convention is subject under article 2, paragraph 2, of the Convention, listed in Annex A to the Convention are: (a) in accordance with article 2, paragraph 1 (a), of the tax on the income of individuals, profits of organizations (i); b) in accordance with article 2, paragraph 1 (b): property tax (iii, B); Value added tax (iii, C); excises (iii, D); transport tax (iii, E); other taxes (iii, G): water tax; mining tax; special tax regimes: taxation system for agricultural Producers (single agricultural tax), simplified system Taxation, a tax system in the form of a single tax on individual activities, patent tax system; gambling tax; land tax, personal property tax (iv); (2) The Russian Federation declares, in accordance with article 3, paragraph 1 (d), of the Convention, that, for the purposes of the Convention, the competent authorities referred to in Annex B to the Convention are: Federal tax service and its authorized representatives; Federal bailiff service and its authorized representatives. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 4, 2014 N 325-FZ
