About company Corporate governance Information disclosure Insiders Information for shareholders Home Information for shareholders Shareholders meetings Mandatory offer to acquire ordinary shares of PJSC ANK Bashneft Information in connection with the need to file a tax return Information about securities Equity structure Dividends Questions and answers Registrar Information Press releases Comments (1) Information in connection with the need to file a tax return for the shareholders of PJSC JSOC Bashneft who sold their shares in 2017 as a result of the acceptance of the mandatory offer of PJSC NK Rosneft In accordance with Federal Law No. 208-FZ dated 26.12.1995 "On Joint Stock Companies" (hereinafter referred to as the Law on Joint Stock Companies), in November 2016, PJSC NK Rosneft sent a mandatory offer (public offer) to all shareholders of PJSC JSOC Bashneft, which was carried out by shareholders by submitting an application for the sale of securities in the manner prescribed by clauses 4.1 and 4.2 of Article 84.3 of the Law on Joint Stock Companies. In accordance with the legislation of the Russian Federation, when selling property, including shares, individuals are obliged to independently calculate personal income tax (PIT) from income received from the sale of shares, submit a tax return in the form 2-NDFL by April 30 of the year following the year of the sale of shares (i.e. before April 30, 2018 when performing transactions to sell shares in January 2017), as well as the obligation to pay personal income tax to the budget by July 15 of the same year. In general, the amount of personal income tax is 13% of the amount of income (when determining the amount of tax, the amount of income received can be reduced by the taxpayer by the amount of actually incurred and documented expenses related to the acquisition, sale and storage of shares). In accordance with paragraph 17.2 of Article 217 of the Tax Code of the Russian Federation, income received from the sale of shares is not subject to taxation, provided that the shares were acquired by the person selling them after 01.01.2011, and on the date of sale of such shares they were continuously owned by the taxpayer on the basis of ownership more than five years. For more information on the taxation procedure, the list of documents required for reporting to the tax authorities, the methods and procedure for paying personal income tax, tax benefits and deductions, you can find out by contacting the tax office at your place of residence. Please note that PJSC NK Rosneft and PJSC JSOC Bashneft were not tax agents when PJSC NK Rosneft purchased PJSC JSOC Bashneft shares from shareholders in January 2017 and did not calculate and withhold tax on income from the sale of securities, in connection with which PJSC NK Rosneft and PJSC JSOC Bashneft are not obliged to issue a certificate "On the income of an individual" in the form 2-NDFL at the request of individuals. To confirm the fact of receipt of income, a shareholder may request a statement of operations from a bank where a bank account was opened for the shareholder, to which funds were received for the redeemed shares of PJSC ANK Bashneft. To obtain a document confirming the entry of an entry on the transfer of ownership of securities in the register of owners of registered securities of PJSC ANK Bashneft, a shareholder must contact the Registrar of the Company - LLC Reestr-RN. The address of the Moscow office of Reestr-RN LLC: 109028, Moscow, Podkopaevsky per., 2/6, p. 3-4, telephone (495) 411-79-11. Email: support@reestrrn.ru The address of the Separate Subdivision of Reestr-RN LLC in Ufa: 450077, Russia, Republic of Bashkortostan, Ufa, st. M. Karima, 16, contact phone (347) 285-85-21. Email: ufa@reestrrn.ru © PJSC ANK "Bashneft", 1995-2018 legal information Career in the company