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.

Documentation requirements:

1) copies submitted shall be legible and readable, bound and numbered. Accuracy of copies shall be certified by an authorized person including its position, personal signature, printed name and affixed with a stamp. When copies are verified by a non-principal, it is requested to submit the power of attorney confirming its authority to verify copies of these 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.