For shareholders being natural persons

 

Information for shareholders being natural persons.
OJSC “Surgutneftegas” acts as a tax agent when paying on securities issued by the company, the rights on which are registered in the share register of OJSC “Surgutneftegas”, as of the date when persons entitled to dividends are being determined in accordance with the resolution to pay dividends on the following accounts:
- a personal account of these securities’ holder;
- a deposit account;
- a personal account of the trustee, in case when this trustee is not a professional participant of the securities market;
- an account of unidentified persons, persons in respect of which the right to receive such income has been established, opened by the registrar.

In any other case, a trustee, a broker or a depository act as tax agents (Article 226.1 of the Tax Code of the Russian Federation).

1. For the purpose of applying reduced tax rates, shareholders – foreign citizens, shall submit to OJSC “Surgutinvestneft” prior to the dividend payout date the following documents:

I. To have dividends taxed at the rate of 13%, shareholders being foreign citizens who are tax residents of the RF shall confirm their tax statuses.

In accordance with Clause 2, Article 207 of the Tax Code of the Russian Federation tax residents of the Russian Federation are defined as natural persons being actual residents of the Russian Federation for not less than 183 calendar days over 12 consecutive months.|

To confirm the status of the tax resident of the Russian Federation, a natural person shall submit original confirmation issued by the Interregional Inspectorate of the Federal Tax Service on centralized data processing in form of:
- a standard certificate;
- the form certified by the official person and affixed with a stamp of the authorized taxation body as determined by the laws of a foreign state in case when the competent authorities of that state duly informed the Federal Tax Service of the Russian Federation about such forms, or when the information of such forms is available at the web-site of the relevant authority of that foreign state.

Copies of identification documents of a natural person who executes rights for the Issuer’s securities as of the date determined by the Issuer’s resolution to pay dividends shall be also submitted. Copies submitted shall be legible and readable. A copy must be certified by a notary of the Russian Federation.

The shareholders shall bear the responsibility for timely submission and proper execution of the documents.

In case the shareholders do not submit the complete set of duly and/or timely executed documents mentioned above, the Company will apply a general taxation procedure to dividends paid to such shareholders.

Information on the procedure of confirmation of tax resident of the Russian Federation for natural persons is published on the website www.nalog.ru/rn77/fl/interest/dual_nationality/status/.

II. To have dividends taxed at reduced rates under the international double taxation treaty, shareholders being foreign citizens who are not tax residents of the RF shall submit:
- an official confirmation that he/she is a resident of the country with which the Russian Federation has concluded an international treaty on taxation providing for full or partial exemption from taxation of the corresponding income in the Russian Federation which is in force during the respective tax period (or a part thereof);
- a passport of a foreign citizen or any other document provided for by federal law or recognized in accordance with the international treaty of the Russian Federation as a document certifying the identity of the foreign citizen who executes rights for the Issuer’s securities as of the date determined by the Issuer’s resolution to pay dividends.

Documentation requirements:

1) the confirmation shall be issued by the competent authority of the respective foreign country authorized to issue such confirmations under the international treaty of the Russian Federation on taxation;
2) the confirmation shall specify the calendar year in relation to which the evidence of permanent residence is given, and which coincides with the year of dividend payout with reference to the international treaty of the Russian Federation on taxation in force. In case such a period is not specified in the confirmation such evidence shall be deemed to refer to the calendar year when this document was issued;
3) the confirmation shall bear the date of the year of dividend payout;
4) the confirmation shall be duly legalized by a consular office or a diplomatic mission of the Russian Federation in a foreign state or apostilled by the competent authority of a foreign state in accordance with the Hague Convention of October 05, 1961;
5) copies of all the documents to be submitted shall be certified by a notary in the Russian Federation; and shall be translated into Russian. A translated document shall be notarized in the Russian Federation or the confirmation shall be translated by a translator whose signature shall also be authenticated by a notary in the Russian Federation.

The shareholders shall bear the responsibility for timely submission and proper execution of the documents.

In case the shareholders do not submit the complete set of duly and/or timely executed documents mentioned above, OJSC “Surgutneftegas” will apply a general taxation procedure to dividends paid to such shareholders.
 

To the attention of shareholders:

If the person, for which a personal account (depositary account) is opened failed to provide information on change of his data, the issuer and the holder of the register shall bear no responsibility for the losses inflicted to such person because of the failure to provide information (Clause 16 of Article 8.2 of Federal Law No. 39-FZ “On Securities Market”).

In view of the aforesaid, shareholders issued with Russian passports in lieu of their birth certificates as well as shareholders who obtained new passports in exchange of the old ones, or changed their place of residence (registration) are advised to submit to the Registrar, CJSC “Surgutinvestneft”, a new questionnaire of registered person containing up-to-date data prior to the dividend payout date”.

The questionnaire form for registered natural persons is available at the Registrar’s (CJSC “Surgutinvestneft”) website:
http://www.sineft.ru/forms-docs/fizicheskim-litsam/ankety-zayavleniya/.
http://www.sineft.ru/forms-docs/.