Income from sources outside the Russian Federation
3. For the purposes of this chapter, income received from sources outside the Russian Federation includes:
(as amended by Federal Law No. 166-FZ dated December 29, 2000)
1) dividends and interest received from a foreign organization, except for interest provided for in subitem 1 of paragraph 1 of this article;
(subitem 1 as amended by Federal Law No. 110-FZ dated August 6, 2001)
2) insurance payments received from a foreign organization upon occurrence of an insured event, except for insurance payments provided for in subitem 2 of paragraph 1 of this article;
(subitem 2 as amended by Federal Law No. 166-FZ dated December 29, 2000)
3) income from the use outside the Russian Federation of author's or other related rights;
(subitem 3 as amended by Federal Law No. 166-FZ dated December 29, 2000)
4) income received from renting out or otherwise using property located outside the Russian Federation;
(subitem 4 as amended by Federal Law No. 166-FZ dated December 29, 2000)
5) income from the sale:
real estate located outside the Russian Federation;
shares or other securities, as well as participation shares in the charter capital of foreign organizations, located outside the Russian Federation;
(as amended by Federal Law No. 166-FZ dated December 29, 2000)
rights to claim against a foreign organization, except for the rights to claim specified in the fourth paragraph of subitem 5 of paragraph 1 of this article;
other property located outside the Russian Federation;
6) remuneration for the performance of labor or other duties, work performed, services rendered, or actions carried out outside the Russian Federation. In this regard, remuneration paid to directors and other similar payments received by members of the management body of a foreign organization (board of directors or any similar body) are considered as income from sources located outside the Russian Federation, regardless of where the managerial duties assigned to these persons were actually performed;
(as amended by Federal Law No. 166-FZ dated December 29, 2000)
7) pensions, allowances, scholarships and other similar payments received by the taxpayer in accordance with the legislation of foreign states;
(as amended by Federal Law No. 166-FZ dated December 29, 2000)
8) income derived from the use of any means of transport, including sea, river, air and road vehicles, as well as fines and other penalties for delays (hold-ups) of such means of transport at loading (unloading) points, except those provided in subparagraph 8 of paragraph 1 of this article;
(subparagraph 8 as amended by Federal Law No. 166-FZ dated December 29, 2000)
9) other income received by the taxpayer as a result of his activities outside the Russian Federation
Source: "The Tax Code of the Russian Federation (Part Two)" from August 5, 2000 No. 117-FZ (as amended on December 3, 2012)
Морфология
Род
Понятие «доходы от источников за пределами рф» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | дохода от источников за пределами РФ | доходов от источников за пределами РФ |
| Д | доходу от источников за пределами РФ | доходам от источников за пределами РФ |
| В | доход от источников за пределами РФ | доходы от источников за пределами РФ |
| Т | доходом от источников за пределами РФ | доходами от источников за пределами РФ |
| П | доходе от источников за пределами РФ | доходах от источников за пределами РФ |