Tax Residency Certificate of a Non-Resident
What should a tax agent verify?
When can a tax treaty be applied?
A tax agent may apply a tax treaty if:
✔ a tax treaty exists with the non-resident's country;
✔ the tax residency certificate is submitted within the prescribed deadline.
What should the certificate look like?
The document must comply with the requirements of the Tax Code.
Accepted forms include:
✔ the original;
✔ a notarized copy;
✔ a printed copy of an electronic certificate.
What should be checked?
If a notarized copy is provided, make sure that:
✔ the original complies with the Tax Code requirements;
✔ the authenticity of the competent authority's signature and seal is confirmed (by an apostille or another method предусмотренный applicable under the tax treaty).
Important: an apostille on the notary's signature alone is not sufficient.
Key Takeaways
📌 The decision to apply a tax treaty is made by the tax agent.
📌 Before applying treaty benefits, verify that the tax residency certificate complies with the Tax Code.
📌 Improperly prepared documents may result in denial of treaty benefits.