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Questionnaire for identification of foreign taxpayers

1.	Name of Entity	filled in Russian filled in English	Please indicate the full or short name as constituent documents. If constitutional documents do not state Latin transcription of the entity name please define and indicate the name using Latin alphabet.
2.	Country of incorporation of the entity	Country of incorporation of the entity	Please indicate the country of incorporation of the entity
3.	Residence address	filled in Russian filled in English Residence address belongs to the US YesNo	Please indicate residence address as stated in constitutional documents. If constitutional documents do not state Latin transcription of the residence address please define and indicate the address using Latin alphabet.
4.	Mailing address	Mailing address belongs to the US YesNo	Please indicate the mailing address
5.	Telephone number(s) and faxes	Telephone number(s) and faxes belong/belongs to the US YesNo	Please indicate Telephone number(s) and faxes
6.	Main OKVED code and main actual type of activity of the entity (if any)	OKVED code Description	Please indicate the code obtained by the entity in accordance with Russian classification of economic activity (OKVED), as well as the main type of activity actually performed by the entity
7.	Has the entity obtained Russian tax identification number (INN) or code of foreign organization (KIO)?	YesNo Tax identification number (TIN) Code of foreign organization (KIO)
8.	Do you have a power of attorney / signature authorization to the person having an address belonging to the US (address of residence or mailing address)	Yes (We have provided/are intending to provide the power of attorney/signature authorization) No
9.	Do you have bank transfer orders for more than one bank transfer to US account or address?	Yes (We have provided/are intending to provide the standing order/instruction for bank transfer to US account or address) No
10.	Is the entity a US tax resident?	YesNo	If your answer is “Yes”, please proceed to question 9 and submit W-9¹ form and indicate your US TIN. If you selected “No” here but in question 2 and/or 3 provided a US address, and/or a US phone number in question 4, and/or selected “Yes” for question 6, file the Form W-8² and a copy of registration certificate to certify your non-US person status. If you selected “Yes” here but “No” for question 5, please provide a copy of registration certificate or the Form W8 to certify your non-US person status. If you selected «No» here but «Yes» for question 8, please provide a copy of registration certificate or the Form W8 to certify your non-US person status.
11.	Does the entity have a US Taxpayer Identification Number (TIN)?	YesNo please indicate TIN	If you selected «Yes», please answer question 12
12.	If the entity is a US tax resident, please specify its residency status (please select one of the options)	Specified US person Non-specified US Person Not a US tax resident
13.	Confirmation of tax resident status of another country (except for Russia or USA) and tax identification number (or equivalent)	Is the entity tax resident of another country (different from Russia and the US)? YesNo If Yes, please specify the country/countries: Country TIN jurisdiction Equivalent of TIN	Indicate all countries of tax residency and corresponding TINs (or equivalents)
14.	Does the entity conduct financial activities?	Yes. Please indicate the type of the financial activity: Entity holds financial assets for the benefit of other persons as a substantial portion of its business³ ; Entity accepts investments of funds (e.g. deposits) in the ordinary course of a banking or similar business; Entity primarily⁴ conducts one or more of the following activities or operations for or on behalf of a customer: trading in money market instruments (checks, bills, certificates of deposit, derivatives, etc.); foreign currency; foreign exchange, interest rate, and index instruments; transferable securities or commodity futures; individual or collective portfolio management; otherwise investing, administering or managing funds, money, or financial assets on behalf of other persons; Entity is an insurance company (or the holding company of an insurance company) that issues, or is obligated to make payments with respect to a cash value insurance or annuity contract; The entity’s (or structure established in any form other than a legal entity) gross income is primarily attributable to investing, reinvesting, or trading in financial assets and the entity is managed by another entity which performs any of the financial activities mentioned above; The entity’s (or structure established in any form other than a legal entity) functions or holds itself out as a collective investment vehicle, mutual fund, exchange traded fund, private equity fund, hedge fund, venture capital fund, leveraged buyout fund, or any similar investment vehicle established with an investment strategy of investing, reinvesting or trading in financial assets No, the statements mentioned above in present section are not applicable to the entity (or structure established in any form other than a legal entity).	Please select all licensed types of activities If you selected «The entity’s (or structure established in any form other than a legal entity) gross income is primarily attributable to investing, reinvesting, or trading in financial assets and the entity is managed by another entity which performs any of the financial activities…» please complete Annex 4B (Questionnaire for identification of beneficial owner (controlling person) for every beneficial owner (controlling person) of the entity (or structure established in any form other than a legal entity) and please upload it at the end of this Questionnaire. Note that in this case, under FATCA organization will be treated as financial institution. However, under CRS the organization may be classified as both financial institution or passive non-financial entity (depending on its country of tax residency). Therefore, please fill in all required fields for both financial institutions and nonfinancial entities.
15.	Is the entity a holding company or treasury center?	Yes, the entity is a holding company5 or treasury center6. In addition to this (to beindicated if applicable): The entity is a part of an expanded affiliated group7(or is considered as related entity) which includes a financial institution that accepts deposits in the ordinary course of a banking or similar business, or holds financial assets for the benefit of other persons as a substantial portion of its business, or that issues, or is obligated to make payments with respect to a cash value insurance or annuity contract or that performs an investment activity indicated in p. 14; The entity is formed in connection with or availed of by, functions as or hold itself out as collective investment vehicle, mutual fund, exchange traded fund, private equity fund, hedge fund, venture capital fund, leveraged buyout fund, or any similar investment vehicle established with an investment strategy of investing, reinvesting or trading in financial assets. No.	If you selected in p. 14 «No, the statements mentioned above in present section are not applicable to the entity (or structure established in any form other than a legal entity)» and selected in p. 15 only «Yes, the entity is a holding company or treasury center» without any additional selections, answers to questions 19 and 20 are not required. If you selected «Yes, the entity is a holding company or treasury center» and selected any additional answer in p.15, answer to question 21 is not required.
16.	Does the entity act as an intermediary (works under surety, commission, trust management, agency agreements, or any other civil law agreements for the benefit of a third party(ies))?	Yes, the entity acts as an intermediary (works under surety, commission, trust management, agency agreements (or any other civil law agreements for the benefit of a third party(ies)). No, the entity does not work as an intermediary (under surety, commission, trust management, agency agreements or any other civil law agreements for the benefit of a third party(ies)). It executes all transactions and payments for its own benefit and at its own expense.	If you selected “No, the entity is not a financial institution” for question 11 and selected “Yes, the entity acts as an intermediary (works under surety, commission, trust management, agency agreements or any other civil law agreements for the benefit of a third party(ies))” for this question, please complete the Individual/Self-employed Beneficiary Questionnaire for each individual/self-employed beneficiary, and the Questionnaire for identifying an entity for the purposes of FATCA for each beneficiary that is a legal entity, and please upload it at the end of this Questionnaire.
17.	Is the entity disregarded for the purposes of FATCA?⁵	Yes, it is a disregarded entity No, it is not a disregarded entity	If you selected "Yes, it is a disregarded entity," please complete the Questionnaire for identifying an entity for the purposes of FATCA for your beneficiary/shareholder (the beneficiary/shareholder will be the owner of the account for the purposes of FATCA), and please upload it at the end of this Questionnaire.
18.	Does the entity have a Global Intermediary Identification Number (GIIN)?	Yes Please indicate GIIN No	If your answer is «Yes» and selected «Yes» for question 14, please answer question 19. If you selected «No» here and «Yes» for question 14 please answer question 20.
19.	If the entity is a financial institution with GIIN or is in the process of registration on the FATCA Portal for obtaining GIIN, please indicate its status for the FATCA purposes (select one of the options)	Participating FFI Registered Deemed-Compliant FFI Territory FI. Please provide the form W8.	Select the status that you specified during the registration portal on the IRS
20.	If the entity is a financial institution without GIIN and is not in the process of registration on the FATCA Portal for obtaining GIIN, please indicate if the entity has the status of an FFI which does not require registration on the FATCA Portal	Yes, it doesNo, it does not	If you selected “Yes”, please complete Annex1 and submit all Form W8 documents. If you selected “No”, your entity will be classified as a non-participating foreign financial institution (NPFFI).
21.	If the entity is a nonfinancial entity, please indicate its status for the CRS purposes (select one of the options)	Active NFE Any other entity, that is NOT included in the list of entities, indicated in Annex 3 (Passive NFE)	If you selected «Active NFE», please complete Annex 3. If you selected «Any other entity, that is NOT included in the list of entities, indicated in Annex 3 (Passive NFE)» please complete Annex 4B «Beneficial Owner (Controlling Person) Identification Questionnaire for Individuals» for the beneficial owner (controlling person) of the entity (or structure established in any form other than a legal entity) who directly or indirectly owns more than 25% of share capital or who exercises control through other means and please upload it at the end of this Questionnaire.

The Entity herewith confirms the consent for the transfer of provided information including information about numbers of account/accounts and balances to foreign tax authorities and (or) to foreign withholding agent authorized by tax authorities to withhold foreign taxes in accordance with Russian legislation. ⁶

The Entity undertakes to notify the respective MOEX Group organization (hereinafter - Organization) of any changes in the information provided in this Questionnaire within terms specified in relevant agreements and (or) in other documents of the Organization regulating provision of services to clients (conditions, rules, etc.).

The entity declares that the information provided above is correct.

Herewith the Entity confirms that the consent of substantial owners/beneficiaries of the Entity for disclosure of information by the Organization to foreign tax authorities, including IRS, and (or) to foreign withholding agent authorized by tax authorities to withhold foreign taxes and duties as deem necessary to completer required reporting forms.

W-9 Form

W-8EXP Form

W-8BEN-E Form

W-8IMY Form

Copy of certificate of state registration

Questionnaire for identification of foreign taxpayers

In case the Beneficiary is a legal entity, please open an additional window of your web browser, type the following address http://moex.com/en/fatca and fill in the Questionnaire for identification of an entity for the Beneficiary. Save the Beneficiary’s questionnaire (.zip file) on your PC. Go back to this section and upload the zip file.

Annex 1. Identification of FATCA-compliant FFIs that are not obliged to register on FATCA Portal

Status of FATCA compliant FFIs that are not obliged to register on FATCA Portal

Excepted FFI
- Excepted nonfinancial start-up company or company entering a new line of business
Exempt identificationIndividual owner
- Specified foreign retirement funds
Certified deemed-compliant FFI
- Local bank (status of an entity, registered in the country covered by Model 1 IGA)/ Nonregistering local bank (otherwise)
- Financial Institution with a Local Client Base (status of an entity, registered in the country covered by Model 1 IGA)
- FFI with only low-value accounts
- Qualified Credit Card Issuer (status of an entity registered in the country covered by Model 1 IGA)
- Investment Advisors, Investment Managers
- Collective Investment Vehicle ( status of tan entity registered in the country covered by Model 1 IGA)
- Limited life debt investment entity
- Other Certified deemed-compliant FFI under a Model 1 or a Model 2 IGA
Owner documented FFI
- Owner documented FFI with US owners
- Owner documented FFI without US owners

Annex 2. Identifying FATCA status for the Excepted NFFE

1	Excepted NFFE	The entity is the Excepted NFFE: Qualified Intermediary, Withholding foreign partnership, Withholding foreign Trust Publicly Traded Corporation¹⁰ Please name one securities exchange upon which the stock is traded Certain affiliated entities related to a publicly traded corporation¹⁰ Please name one securities exchange upon which the stock is traded Non-US government, US Territory bona fide residents, central bank of issue, international organization wholly owned organizations Active NFFE – less than 50% of the entity's gross income for the preceding taxable year is passive income (dividends, interest, royalties, etc.) and less than 50% of the weighted average percentage of assets held by such entity are assets that produce or are held for the production of passive income Excepted nonfinancial entity. holding companies, treasury centers, captive finance companies, start-up companies or companies intending to operate a new line of business, entities that are in liquidation or in bankruptcy, and non-profit organizations. Direct Reporting NFFE Sponsored Direct reporting NFFE None of the above (the entity will be recognized as a Passive NFFE)	If you selected “None of the above”, please move to question 2
2	Does the entity have substantial owners (>10%) with a US person status?	YesNo	Please complete the Beneficial Owner Questionnaire per each direct or indirect (through third persons) US owner of >10 % interest in the capital of your entity

Annex 3. Identifying CRS status for Active NFE

Identifying CRS status for Active NFE

Less than 50 per cent of the NFE’s gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50 per cent of the assets held by the NFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income. Passive income should be defined in accordance with the rules of each jurisdiction and normally include dividends, interest (or equivalents), royalties, annuities, etc. Or
The stock of the NFE is regularly¹⁰ traded on an established securities market or the NFE is a related entity¹¹ of an entity the stock of which is regularly traded on an established securities market, or
Govermental Entity (or Entity wholly owned by Govermantal Entity), or
International Organization (or Entity wholly owned by International Organasation), or
Central Bank (or Entity wholly owned by Central Bank), or
Holding company of non-financial group if all of the following conditions are met:
- Substantially (80%) all of the activities of the NFE consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more subsidiaries that engage in trades or businesses other than the business of a Financial Institution;
- NFE does not function (or hold itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes, or
Non-financial start-up if all of the following conditions are met:
- The NFE is not yet operating a business and has no prior operating history, but is investing capital into assets with the intent to operate a business other than that of a Financial Institution
- the NFE does not qualify for this exception after the date that is 24 months after the date of the initial organization of the NFE, or
Non-financial company in process of liquidation or reorganization if the following conditions are met:
- The NFE was not a Financial Institution in the past five years, and is in the process of liquidating its assets, or
- The NFE is reorganizing with the intent to continue or recommence operations in a business other than that of a Financial Institution, or
Treasury center of non-financial group if all of the following conditions are met:
- The NFE primarily engages in financing and hedging transactions with, or for, related entities that are not Financial Institutions, and does not provide financing or hedging services to any entity that is not a related entity, and
- The group of any such related entities is primarily engaged in a business other than that of a Financial Institution, or
Non-profit organization if all of the following conditions are met:
- It is established and operated in its jurisdiction of residence exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its jurisdiction of residence and it is a professional organization, business league, chamber of commerce, labour organization, agricultural or horticultural organization, civic league or an organization operated exclusively for the promotion of social welfare;
- It is exempt from income tax in its jurisdiction of residence;
- It has no shareholders or members who have a proprietary or beneficial interest in its income or assets;
- The applicable laws of the NFE’s jurisdiction of residence or the NFE’s formation documents do not permit any income or assets of the NFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFE’s charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFE has purchased; and
- The applicable laws of the NFE’s jurisdiction of residence or the NFE’s formation documents require that, upon the NFE’s liquidation or dissolution, all of its assets be distributed to a governmental entity or other non-profit organization, or escheat to the government of the NFE’s jurisdiction of residence or any political subdivision thereof.

Annex 4A: Account Beneficiary Identification Questionnaire

1	Full name	filled in Russian Surname: Name: Patronymic: filled in English Surname: Name: Patronymic:	Please indicate your full name as in ID document
2	Date and place of birth	Date of birth filled in Russian Country Place of birth filled in English Country Place of birth	To be completed in accordance with information contained in ID documentation If you selected in this section «USA», but have not selected «USA» in questions 4 and / or question 5, please provide: •Individual government identification (other than the US) and The Certificate of Loss of Nationality of the U.S., or •Individual government identification (other than the US), and either (1) written explanationof renunciation of the U.S. citizenship, or (2) written explanation of the reason for non-acquisition of the US citizenship at birth
3	ID document	Type : Series No. Date of issue: Issued by Country of issue: Document issued Division code (if any):
4	Citizenship	I am a RF citizen YesNo I am a US citizen YesNo If you are a citizen of another country, please specify the country/countries of citizenship	If your select “Yes” for US citizenship, please fill W-9 form
5	Tax residency and TIN (or equivalents) in the country (countries) of tax residency	I am a RF tax resident. RF TIN I am a US tax resident. US TIN I am other tax resident. If you are tax resident of another country, please specify the country/countries of tax residency Country Tax identification number (TIN) Equivalent of TIN	Indicate all countries of tax residency and corresponding TINs (or equivalents) If your select «Yes» for US tax residency and provided «US TIN», please fill W-9 form
6	Telephone number(s) and faxes	Telephone number(s) and faxes belong/belongs to the US YesNo	If you provided a US telephone number here, and did not answer with “US” to question 4 and/or question 5, please provide the following: • Certificate of residency • Individual government identification (other than the US) • Qualified Intermediary documentation (if available)
7	Residence address (registration), location and mailing address	Residence address (registration) filled in russian Residence address (registration) filled in english location address (if different from the residence address) Mailing address Do any of the provided addresses belong to the US? YesNo	If you provided an address of residence and/or mailing address that belongs to the US, and did not answer with “US” to question 4 and/or question 5, please provide the following: • Certificate of residence • Individual government identification (other than the US) • Qualified Intermediary documentation (if available)
8	Do you have a power of attorney / signatory authority granted to a person with a US address (residence address or mailing address)?	Yes (We have provided/are intending to provide the power of attorney/signature authorization No (There is no power of attorney or authority to sign)	If you answered “Yes” here, and did not answer with “US” to question 4 and/or question 5, please, provide a copy of a power of attorney/signature authorization along with • Certificate of residency, • Document certifying the other country citizenship (other than the US), • Documents of a Qualified Intermediary (if available).
9	Do you have any standing instructions to pay amounts to an account maintained in the US?	Yes (We have provided/are intending to provide the standing order/instruction for bank transfer to US account or address) No	If you answered “Yes” here, and did not answer with “US” to question 4 and 5, please provide the following • Certificate of residency, document certifying the other country citizenship (other than the US) and documents of a Qualified Intermediary (if available), • or a Written explanation of a foreign person status.

W-9 Form

Individual government identification

The Certificate of Loss of Nationality of the U.S.

Written explanation of renunciation of the U.S. citizenship

Written explanation of the reason for non-acquisition of the US citizenship at birth

Сopy of a power of attorney/signatory authority

Written explanation of a foreign person status

Certificate of residency

Qualified Intermediary documentation

Account Beneficiary Identification Questionnaire

Annex 4B: Beneficial Owner (Controlling Person) ¹² Identification Questionnaire for Individuals

1	Full name	filled in Russian Surname: Name: Patronymic: filled in English Surname: Name: Patronymic:	Please indicate your full name as in ID document
2	Date and place of birth	Date of Birth filled in Russian Country Place of birth: filled in English Country Place of birth:	To be completed in accordance with information contained in ID documentation
3	ID document	Type Series No. Date of issue: Issued by Country of issue: Document issued Division code (if any):	To be completed in accordance with information contained in ID documentation
4	Means of control (except for US persons)	Direct or indirect ownership of more than 25% of share capital (or equivalents) Indicate exact % of ownership Exercises control over the entity through other means Indicate type of control	You must specify the organization of the control criterion or share equity (%).
5	Citizenship	I am a RF citizen Yes No I am a US citizen Yes No If you are a citizen of another country, please specify the country/countries of citizenship:
6	Tax residency and TIN (or equivalents) in the country (countries) of tax residency	I am a RF tax resident. RF TIN I am a US tax resident. US TIN If you are tax resident of another country, please specify the country/countries of tax residency Country Tax identification number (TIN) Equivalent of TIN	Indicate all countries of tax residency and corresponding TINs (or equivalents) If your select «Yes» for US tax residency and provided «US TIN», please fill W-9 form
7	Residence address (registration), location and mailing address	Residence address (registration) filled in russian Residence address (registration) filled in english location address (if different from the rezsidence address) filled in russian location address (if different from the residence address) filled in english

W-9 Form

Account Beneficiary Identification Questionnaire

Please specify for each substantial owner with a US person status:

¹ If you provide W-9 form, the entity will have a US person status, indicated in the provided form W-9.

² W-8EXP form is required from organizations exempt from withholding tax in the US; W-8IMY form is required from any Intermediary.

³ The Entity’s gross income attributable to holding financial assets and related financial services equals or exceeds 20 per cent of the entity’s gross income during the shorter of:
• the three-year period ending on December 31 of the year preceding the year in which this questionnaire is completed;
• or the period during which the entity has been in existence

⁴ The Entity will be regarded as an investment entity if the Entity’s gross income attributable to investment activities equals or exceeds 50 per cent of the entity’s gross income during the shorter of:
• the three-year period ending on December 31 of the year preceding the year in which this questionnaire is completed;
• or the period during which the entity has been in existence

⁵ An entity is a holding company if its primary activity consists of holding (directly or indirectly) all or part of the outstanding stock of one or more members of its expanded affiliated group (or related entities).

⁶ An entity is a treasury center if the primary activity of such entity is to enter into investment, hedging, and financing transactions with or for members of its expanded affiliated group (or related entities).

⁷ An entity is considered to be part of an expanded affiliated group or considered to be a related entity of another entity if either entity controls the other entity, or the two entities are under common control. For this purpose control includes direct or indirect ownership of more than 50 per cent of the vote and value in an entity.

⁵ A disregarded entity is a company that is not considered a taxpayer for the purposes of US tax legislation. The company's owner/shareholder will be regarded as a US taxpayer on the company's revenue. Companies that meet the two following requirements are considered to be disregarded entities:

Requirement 1: the company has a sole owner/shareholder;

Requirement 2:
1. the company is a company with unlimited liability in accordance with national laws (its owner/shareholder bears unlimited personal responsibility for any debts and claims against the company);
2. the company is a limited liability company in accordance with national laws, and it:

Russian legislation contains no analogue of the "disregarded entity" term.

⁹ «The consent of the Client for transfer of information to foreign tax authorities represents the consent for transfer of information to the Central Bank of the Russian Federation and other competent authorities of the Russian Federation (section 6, clause 2 of the Federal Law of 28.06.2014 №173-FZ)»

¹⁰ If the following conditions are met: one or more classes of the stock of the corporation (1) were listed on one or more established securities markets during the prior calendar year and (2), in aggregate, represent more than 50% of (a) the total combined voting power of all class of stock of such corporation entitled to vote and (b) the total value of the stock of such corporation and (3) the aggregate number of shares in each class that are traded on such market during the prior year are at least 10% of the average number of shares outstanding in that class during the prior calendar year. The possibility of application of this status should be analysed on a case-by-case basis and will depend on the market where the stock is traded.

¹¹ An entity is considered to be a related entity of another entity if either entity controls the other entity, or the two entities are under common control. For this purpose control includes direct or indirect ownership of more than 50 per cent of the vote and value in an entity.

¹² Controlling person – an individual who directly or indirectly owns more than 25% of share capital or who exercises control over the entity (or structure established in any form other than a legal entity) through other means.

ZIP Code *

Country *

Region *

District

City

Populated area

Street *

Stroenie (Korpus)

Additional info

Afghanistan
Aland Islands
Albania
Algeria
American Samoa
Andorra
Angola
Anguilla
Antarctica
Antigua and Barbuda
Argentina
Armenia
Aruba
Australia
Austria
Azerbaijan
Bahamas
Bahrain
Bangladesh
Barbados
Belarus
Belgium
Belize
Benin
Bermuda
Bhutan
Bolivia, Plurinational State of
Bonaire, Sint Eustatius and Saba
Bosnia and Herzegovina
Botswana
Bouvet Island
Brazil
British Indian Ocean Territory
Brunei Darussalam
Bulgaria
Burkina Faso
Burundi
Cabo Verde
Cambodia
Cameroon
Canada
Cayman Islands
Central African Republic
Chad
Chile
China
Christmas Island
Cocos (Keeling) Islands
Colombia
Comoros
Congo
Congo (the Democratic Republic of the)
Cook Islands
Costa Rica
Cote d'Ivoire
Croatia
Cuba
Curacao
Cyprus
Czech Republic
Denmark
Djibouti
Dominica
Dominican Republic
Ecuador
Egypt
El Salvador
Equatorial Guinea
Eritrea
Estonia
Ethiopia
Falkland Islands [Malvinas]
Faroe Islands
Fiji
Finland
France
French Guiana
French Polynesia
French Southern Territories
Gabon
Gambia (The)
Georgia
Germany
Ghana
Gibraltar
Greece
Greenland
Grenada
Guadeloupe
Guam
Guatemala
Guernsey
Guinea
Guinea-Bissau
Guyana
Haiti
Heard Island and McDonald Islands
Holy See [Vatican City State]
Honduras
Hong Kong
Hungary
Iceland
India
Indonesia
Iran (the Islamic Republic of)
Iraq
Ireland
Isle of Man
Israel
Italy
Jamaica
Japan
Jersey
Jordan
Kazakhstan
Kenya
Kiribati
Korea (the Democratic People's Republic of)
Korea (the Republic of)
Kosovo
Kuwait
Kyrgyzstan
Lao People's Democratic Republic
Latvia
Lebanon
Lesotho
Liberia
Libya
Liechtenstein
Lithuania
Luxembourg
Macao
Macedonia (the former Yugoslav Republic of)
Madagascar
Malawi
Malaysia
Maldives
Mali
Malta
Marshall Islands
Martinique
Mauritania
Mauritius
Mayotte
Mexico
Micronesia (the Federated States of)
Moldova (the Republic of)
Monaco
Mongolia
Montenegro
Montserrat
Morocco
Mozambique
Myanmar
Namibia
Nauru
Nepal
Netherlands
New Caledonia
New Zealand
Nicaragua
Niger
Nigeria
Niue
Norfolk Island
Northern Mariana Islands
Norway
Oman
Pakistan
Palau
Palestine, State of
Panama
Papua New Guinea
Paraguay
Peru
Philippines
Pitcairn
Poland
Portugal
Puerto Rico
Qatar
Reunion
Romania
Rwanda
Saint Barthelemy
Saint Helena, Ascension and Tristan da Cunha
Saint Kitts and Nevis
Saint Lucia
Saint Martin (French part)
Saint Pierre and Miquelon
Saint Vincent and the Grenadines
Samoa
San Marino
Sao Tome and Principe
Saudi Arabia
Senegal
Serbia
Seychelles
Sierra Leone
Singapore
Sint Maarten (Dutch part)
Slovakia
Slovenia
Solomon Islands
Somalia
South Africa
South Georgia and the South Sandwich Islands
South Sudan
Spain
Sri Lanka
Sudan
Suriname
Svalbard and Jan Mayen
Swaziland
Sweden
Switzerland
Syrian Arab Republic
Taiwan (Province of China)
Tajikistan
Tanzania, United Republic of
Thailand
Timor-Leste
Togo
Tokelau
Tonga
Trinidad and Tobago
Tunisia
Turkey
Turkmenistan
Turks and Caicos Islands
Tuvalu
Uganda
Ukraine
United Arab Emirates
United Kingdom
United States Minor Outlying Islands
Uruguay
Uzbekistan
Vanuatu
Venezuela, Bolivarian Republic of
Viet Nam
Virgin Islands (British)
Virgin Islands (U.S.)
Wallis and Futuna
Western Sahara*
Yemen
Zambia
Zimbabwe

Questionnaire for identification of foreign taxpayers

W-9 Form

W-8EXP Form

W-8BEN-E Form

W-8IMY Form

Copy of certificate of state registration

Questionnaire for identification of foreign taxpayers

Annex 1. Identification of FATCA-compliant FFIs that are not obliged to register on FATCA Portal

Annex 2. Identifying FATCA status for the Excepted NFFE

Annex 3. Identifying CRS status for Active NFE

Annex 4A: Account Beneficiary Identification Questionnaire

W-9 Form

Individual government identification

The Certificate of Loss of Nationality of the U.S.

Written explanation of renunciation of the U.S. citizenship

Written explanation of the reason for non-acquisition of the US citizenship at birth

Сopy of a power of attorney/signatory authority

Written explanation of a foreign person status

Certificate of residency

Qualified Intermediary documentation

Annex 4B: Beneficial Owner (Controlling Person) 12 Identification Questionnaire for Individuals

W-9 Form

Account Beneficiary Identification Questionnaire

Annex 4B: Beneficial Owner (Controlling Person) ¹² Identification Questionnaire for Individuals