Compile booklet
 
Share link
 

Dividend tax exemptions

Shareholders who, in accordance with the tax legislation of the Russian Federation have the right to tax exemptions on dividends received or who do not pay corporate profit tax, or their managing companies or nominal holders, are to present the issuer (withholding agent) or registrar prior to the date of the start of payment of dividends, the following documents confirming the tax exempt status, or confirming the basis for not withholding organisation profit tax when dividends are paid:

1. Management companies acting as trustees of private pension funds:

  • copy of the management company’s licence to manage private pension funds (notarised copy);
  • certified copy of the trust management contract between the private pension fund and the managing company, compiled as stated in Order No. 10-44 of the Federal Financial Markets Service of Russia of 06.07.2010;
  • certified copy of the managing company’s specialised depositary contract, compiled as stated in Order No. 10-44 of the Federal Financial Markets Service of Russia of 06.07.2010;
  • original statement of the managing company’s account opened in a specialised depositary as of the date of closing the register of the issuer’s shareholders, containing information on the managing company’s holding of the issuer’s shares indicating the shares’ state registration numbers, their type and quantity, or a list of stockholders compiled and confirmed by the depositary with the name of the managing company with the note “trust management of pension funds for financing the accumulation part of the retirement pension”
  • original report on investment of pension savings (or a record of points 10, 15, 16 of the report), compiled according to Form No.1, approved by Order No. 06-48 of the Federal Financial Markets Service of Russia of 16.05.2006 as of the date of closing the register of the issuer’s shareholders, for each trust management contract.

Requirements:

  • The copies must be clear, legible, strung together, numbered, authenticity verified (except for notary certificates of authenticity) by an authorised person (indicating position, signature, printed name) and validated with a seal; if the copies are certified by someone other than a manager, a power of attorney confirming authority to certify the documents must be presented;
  • the name of the authorised person, with their signature and name in print, and the seal of the organisation compiling the document must be shown on original documents;
  • the information in the documents must be up-to-date and authentic at the moment of payment of dividends;
  • written documents must include, after the name of the managing company, the note “trust management of pension funds for financing the accumulation part of the retirement pension”.

2. Mutual fund management companies:

  • certified records from the Rules on Trust Management of Mutual Funds (hereinafter, MF), with notation on their registration in the federal executive body for the securities market, the name of the MF, the type of MF, the full name and address of the management company, details of the management company’s licence, full name and address of the specialised depositary, period of validity of the MF trust management contract and the signature of the general director;
  • certified copies of amendments and additions in the Rules on Trust Management of MF, registered in the federal executive body for the securities market regarding the abovementioned information;
  • copy of the managing company’s licence to manage investment funds, mutual funds and private pension funds issued by the federal executive organ for the securities market (notarised copy);
  • original statement of the management company’s account opened in a specialised depositary as of the date of closing the register of the issuer’s shareholders, containing information on the management company’s holding of the issuer’s shares and the property content of the specific MF indicating the shares’ state registration numbers, their type and quantity;
  • original certificate of the value of the MF’s assets (or a record from the certificate) compiled by the management company on the date of closing the registry of the issuer’s shareholders, compiled according to the form approved by Resolution No. 03-41/ps of the Federal Commission of the Securities Market of Russia of 22.10.03, with information on the issuer’s shares or the original complete list of the MF’s property on the date of closing the registry of the issuer’s shareholders, compiled according to Resolution No. 04-5/ps of the Federal Commission of the Securities Market of Russia of 18.02.2004.


Note:

If the second signature on a document is made by a manager in the management company instead of the person in the management company responsible for accounting, documents confirming this manager’s authority must be presented. When a document is signed by a person who is not a manager of the management company, a power of attorney confirming their authority must be presented.

Requirements:

  • The copies must be clear, legible, strung together, numbered, authenticity verified (except for notary certificates of authenticity) by an authorised person (indicating position, signature, printed name) and validated with a seal; if the copies are certified by someone other than a manager a power of attorney confirming authority to certify the documents must be presented;
  • the name of the authorised person responsible for operations, with their signature and name in print and the seal of the organisation compiling the document must be shown on original documents;
  • the information in the documents must be up-to-date and accurate at the moment of payment of dividends;
  • written documents must include the note “trust management” after the name of the managing company.

Documents can be submitted on workdays from 10.00 to 18.00 on (Monday - Thursday) and from 10:00 to 16:45 on (Friday) at the address: Moscow, Leninsky Prospect, 55/1. At the entrance call to Irina Levshina at 28-35. Documents also can be sent by mail to the Accounting Department for the attention of Irina Levshina.

Information on cookies

This website is using cookies and other web-technologies to help provide you with the best browsing experience that would suit your preferences. Cookies also help us gather statistics that show how the website is being used and how it can be improved in terms of content and structure.
By continuing to browse www.phosagro.com,

you are agreeing to our use of cookies in accordance with the terms of the «Cookie Policy», including the transfer of information to third parties mentioned in the “Cookie Policy” (online statistical services).