LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of June 11, 2014 No. State Duma-4-3/11305 @

About fulfillment of duties on calculation, deduction and budget contribution of tax on the income from sources in the Russian Federation

The Federal Tax Service in connection with the arriving requests about fulfillment of duties on calculation, deduction and budget contribution of tax on the income from sources in the Russian Federation, in coordination with the Ministry of Finance of the Russian Federation (the letter of 11.03.2014 No. 03-08-13/10299), reports the following.

According to article 246 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) the foreign organizations gaining income from sources in the Russian Federation are recognized taxpayers of the income tax of the organizations.

Item 1 of Article 309 of Chapter 25 of the Tax Code of the Russian Federation determines income types, by the foreign organization from sources in the Russian Federation (if receipt of such income is not connected with business activity of this organization through permanent mission in the Russian Federation), which are subject to taxation, withheld at source of payment of the income.

According to article 24 Tax Code of the Russian Federation tax agents persons to whom according to the Code obligations on calculation, deduction at the taxpayer and to transfer of taxes in budget system of the Russian Federation are assigned are recognized. Fulfillment of duties by tax agents can have number of features depending on the established regulations of special Chapters of the Code.

According to articles 286 and 310 Tax Code of the Russian Federation tax agents to whom the obligation on calculation, deduction and transfer of taxes on the income is assigned are determined.

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