FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 4, 2014 No. 325-FZ

About ratification of the Convention on the mutual administrative aid on tax cases

Accepted by the State Duma on October 17, 2014

Approved by the Federation Council on October 29, 2014

Ratify the Convention on the mutual administrative aid on tax cases of January 25, 1988 changed by the Protocol of May 27, 2010, signed on behalf of the Russian Federation in the city of Cannes on November 3, 2011 (further - the Convention), with the following clauses:

1) the Russian Federation according to the subitem of "an" of Item 1 of article 30 of the Convention reserves the right not to give any help in the relation of taxes of other Parties from any of the following categories listed in the subitem of "b" of Item 1 of article 2 of the Convention:

a) taxes on the income, profit, capital gain or net assets which are established on behalf of administrative and territorial units or regional authorities of the Party (i);

b) the compulsory contributions on social protection paid to the central government or organizations of social protection created according to the public law (ii);

c) other types of tax, except for the customs duties established by the Party, namely (iii):

the property taxes, received according to the procedure of inheritance or donation (A);

taxes on use or ownership of personal estate, other, than vehicles (F);

2) the Russian Federation according to the subitem of "b" of Item 1 of article 30 of the Convention reserves the right not to give help on collection of any tax claim or on collection of administrative penalty for all types of tax listed in Item 1 of article 2 of the Convention;

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