For non-residents on documentary confirmation of the "beneficiary" status
The current legislation does not establish the form of a single document confirming the status of the counterparty as the beneficial (actual) recipient (owner) of the income that the person must have at the time of payment.
The documents confirming the status of the beneficial (actual) recipient (owner) of income may be any documents confirming the actual right of a person to such income (in particular, but not exclusively, licenses, patents, contracts, documents or transactions confirming the ownership of assets (securities, other property or property rights), investments (transactions or payment documents), official letters from competent authorities).
Buhgalter 911 notes that the content of the author's materials may not coincide with the policy and opinion of the editorial team. The authors of the published materials include not only representatives of the editorial team.
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