For public legal entities
To justify the validity of exemption from received dividends taxation, public legal entities (constituent territories of the Russian Federation, and municipalities) shall submit the following documents:
- originals or verified copies of the documents confirming that the RF constituent territory or municipality is a proprietor of the Issuer’s shares, and dividends payable will be delivered to budget of the corresponding level;
- documents determining the status of the public authorities of the RF constituent territory or local authorities (their subdivisions) which exercise owner’s powers in relation to property (including the Issuer’s shares) of the RF constituent territory or municipality.
1) the submitted copies shall be legible and readable, bound and numbered. Accuracy of copies shall be certified by an authorized person and affixed with a stamp (if any).
Sheets shall be numbered consecutively commencing with number one in Arabic numerals. All documents sheets shall be bound with a strong thread so that its ends shall be on the reverse side of the last sheet and shall be tied together. There shall be a paper sticker with certification endorsement in place of binding on the reverse side of the last sheet.
The certification endorsement shall include the position of the person who has authenticated the document, his/her personal signature, surname and initials, number of sheets (in Arabic numerals and in words) and date. The certification signature shall overlap the paper sticker.
When copies are certified by a non-principal, it is requested to submit the power of attorney confirming his/her authority to certify copies of such documents;
2) original documents shall include the position of the person responsible for transaction, its personal signature and printed name, seal impression of the authority prepared a document (if the seal is available);
3) all documents shall contain relevant and accurate information as of the dividend payment period.