Письмо Минфина РФ от 25 июля 2012 г. № 03-08-13 Об освобождении Банка Японии, Японского банка для международного сотрудничества и Японского агентства международного сотрудничества от налогообложения процентов из источников в РФ

Департамент налоговой и таможенно-тарифной политики информирует об освобождении Банка Японии, Японского банка для международного сотрудничества и Японского агентства международного сотрудничества от налогообложения процентов из источников в Российской Федерации согласно пунктам 3 и 4 статьи 8 Конвенции между Правительством СССР и Правительством Японии об избежании двойного налогообложения в отношении налогов на доходы от 18.01.1986, а также о введении новых налогов в Японии и направляет копию писем Министерства финансов Японии в адрес Министерства финансов Российской Федерации от 04.06.2012 и 05.06.2012.

Приложение: упомянутое, на 4 листах.

MINISTRY OF FINANCE
TOKYO

July 4, 2012

Mr. I. Trunin
Head of Tax and Customs, Policy Department
Ministry of Finance of the Russian Federation
109097, Russian Federation, Moscow, Ilyinka St., 9

Dear Mr. I. Trunin:

Thank you very much for your confirmation letter dated February 16, 2012 in which you have granted a tax exemption status on interest paid to the Japan Bank for International Cooperation (the new JBIC) under the Double Taxation Convention between U.S.S.R. and Japan. On and after April 1, 2012, the tax exemption regarding interest under the Convention applies to the following institutions:

(a) the Bank of Japan;

(b) the Japan Bank for International Cooperation; and

(c) the Japan International Cooperation Agency.

Thank you again for your understanding and co-operation.

Sincerely,

Ichiro Oishi
Director
International Tax Policy Division
Ministry of Finance, JAPAN

Information: Ministry of Finance, 3-1-1 Kasumigaseki, Chiyoda-ku, Tokyo 100-8940 telephone:+81-3-3581-9328 fax:+81-3-5251-2385

MINISTRY OF FINANCE
TOKYO

July 5, 2012

Mr. Ilya Trunin

Head of Tax and Customs Policy Department
Ministry of Finance of the Russian Federation
109097, Russian Federation, Moscow, Ilyinka St., 9

Dear Mr. Ilya Trunin:

I am writing this letter to inform you, as an authorized representative of the Japanese competent authority of the Double Taxation Convention between Japan and the Union of Soviet Socialist Republics, that Japan has introduced new taxes, "the special income tax for reconstruction" and "the special corporation tax for reconstruction", under the Act on Special Measures Concerning Securing Financial Resources Necessary for Implementing Measures for Reconstruction in Response to the Great East Japan Earthquake (Law No. 117 of 2011) of Japan. The Act has been enacted on November 30, 2011 and been applied to taxable years on and after April 1, 2012.

The tax base of "the special income tax for reconstruction" and "the special corporation tax for reconstruction" is the amount of the income tax, the amount of the corporation tax, respectively.

I consider that both "the special income tax for reconstruction" and "the special corporation tax for reconstruction" are substantially similar to the income tax and the corporation tax respectively within the meaning of paragraph 2 of Article 2 of the Convention, and the Convention shall apply to these taxes.

I would like to share the above understanding with you.

For your information, please find attached a summary of both taxes. If you have any question, please do not hesitate to contact my office:

International Tax Policy Division, Tax Bureau, Ministry of Finance

Tel: 81-3-3581-9328 Fax: 81-3-5251-2385

E-mail: sozei-kyoutei@mof.go.jp

Thank you in advance for your understanding and co-operation.

Sincerely,

Ichiro Oishi
Director
International Tax Policy Division
Ministry of Finance, JAPAN

Information: Ministry of Finance, 3-1-1 Kasumigaseki, Chiyoda-ku, Tokyo 100-8940
telephone:+81-3-3581-9328 fax:+81-3-5251-2385