Ministarstvu finansija, kao nadležnom organu, postavljeno je sledeće pitanje:
„Budući da naša kompanija poslovno sarađuje sa partnerima koji su nerezidenti Republike Srbije, u vezi sa čim je prilikom isplate prihoda u cilju primene odredaba ugovora o izbegavanju dvostrukog oporezivanja (dalje: UOIDO) domaćem isplatiocu prihoda neophodno prezentovati potvrdu o rezidentnosti (na obrascu Republike Srbije ili overenom prevodu obrasca druge države ugovornice) primaoca prihoda, molimo za tačan naziv na matičnom, engleskom ili francuskom jeziku, nadležnih organa u državama sa kojima Republika Srbija primenjuje UOIDO. Ovo iz razloga što naši poslovni partneri, s obzirom na to da nisu u mogućnosti da steknu uvid u originalni tekst ugovora na matičnom jeziku druge države ugovornice, ili na engleskom ili francuskom jeziku, samo na osnovu prevoda ugovora na srpski jezik imaju problema da saznaju kom organu u svojoj matičnoj državi rezidentnosti treba da se obrate sa zahtevom za dobijanje potvrde o rezidentnosti.”
U odgovoru na ovo pitanje Ministarstvo finansija je navelo da su u skladu sa članom 3. (Opšte definicije) UOIDO sa svim državama izričito navedeni sledeći originalni nazivi organa koji su u navedenim državama nadležni za davanje tumačenja i primenu ugovora, uključujući i izdavanje potvrda o rezidentnosti:
|
DRŽAVA |
NADLEŽNI ORGAN |
| Azerbejdžan | Maliyyə Nazirliyi və Vergilər Nazirliyini
Ministry of Finance and the Ministry of Taxes |
| Albanija | General Taxation Department |
|
Austrija |
Bundesminister für Finanzen oder dessen bevollmächtigten Vertreter
Federal Minister of Finance or his authorized representative |
| Belgija | Minister of Finance or his authorised representative |
| Belorusija | State Tax Committee of the Republic of Belarus
or its authorized representative |
| Bosna i Hercegovina | Ministryof Finance and Treasury or its authorized representative Ministarstvo finansija i Trezora
ili njegov ovlašćeni predstavnik |
| Bugarska | Minister of Finance or his authorized representative |
| Velika Britanija i Severna Irska | Board of Inland Revenue or its authorised representative |
|
Vijetnam |
Là Bộ trưởng Bộ Tài chính hoặc người đại diện được ủy quyền của Bộ trưởng
Minister of Finance or his authorized representative |
| Gruzija | FinansTa saministros an mis uflebamosil warmomadgenels
Ministry of Finance or its authorized representative |
|
Grčka |
τον Υπουργό Οικονομίας και Οικονομικών ή τον εξουσιοδοτημένο αντιπρόσωπο του
Minister of Finance or his authorized representative |
| Danska | Minister for Taxation or his authorized representative |
| Egipat | Minister of Finance or his authorized representative |
| Estonija | Minister of Finance or his authorized representative |
|
Indija |
Central Government in the Ministry of Finance
(Department of Revenue) or their authorized representatives |
| Iran | Minister of Economic Affairs and Finance or his authorized representative |
| Irska | Revenue Commissioners or their authorised representative |
| Italija | Ministry of Finance |
|
Jermenija |
Minister of Finance and the Chairman of State Revenue Committee
or their authorised representatives – Սերբիայում` Ֆինանսների և էկոնոմիկայի նախարարությունը կամ դրա լիազոր ներկայացուցիչը: – Հայաստանում` Ֆինանսների նախարարը և Պետական եկամուտների կոմիտեի նախագահը կամ նրանց լիազոր ներկայացուցիչները, |
|
Kazahstan |
Ministry of Finance or its authorized representative
Ministarstvo finansija ili njegov ovlašćeni predstavnik Қaržы ministrligin nemese onың uәkiletti өkilin Ministerstvo finansov ili ego upolnomočennый predstavitelь |
| Kanada | Minister of National Revenue or the Minister’s authorized representative
Ministre du Revenu national ou son représentant autorisé |
| Katar | Minister of Economy and Finance or his authorized representative |
| Kina | State Administration of Taxation or its authorized representative |
| Kipar | Minister of Finance or his authorised representative |
| Koreja (DNR) | Ministry of Finance or its authorized representative |
|
Koreja (Rep.) |
Minister of Strategy and Finance or his authorised representative
한국의 경우, 기획재정부장관 또는 그의 권한을 부여받은 대리인 |
| Kuvajt | Minister of Finance
or an authorized representative of the Minister of Finance |
| Letonija | Finanšu ministriju vai tās pilnvarotu pārstāvi
Ministry of Finance or its authorised representative |
| Libija | Tax Department and the Secretariat of Finance
or their authorized representatives |
| Litvanija | Finansų ministras arba jo įgaliotas atstovas
Minister of Finance or his authorised representative |
| Luksemburg | Minister of Finance or his authorized representative
Ministre des Finances ou son représentant autorisé. |
| Mađarska | Minister of Finance or his authorized representative |
| Makedonija | Minister of Finance or his authorized representative |
| Malezija | Minister of Finance or his authorised representative |
| Malta | Minister responsible for finance or his authorized representative |
| Moldavija | Ministry of Finance or its authorized representative |
| Nemačka | Bundesministerium für Finanzen
Federal Ministry of Finance |
| Norveška | Minister of Finance or the Minister’s authorised representative |
| Pakistan | Federal Board of Revenue or its authorized representative |
| Poljska | Minister of Finance or his authorized representative |
| Rumunija | Ministry of Finance or his authorised representative |
| Rusija | Ministry of Finance of the Russian Federation
or its authorised representative |
| Slovačka | Ministry of Finance or its authorized representative |
| Slovenija | Ministry of Finance of the Republic of Slovenia
or its authorized representative |
| Tunis | Ministre des Finances, ou son représentant autorisé |
| Turska | Minister of Finance or his authorized representative |
| Ujedinjeni Arapski
Emirati |
Minister of Finance
or an authorized representative of the Minister of Finance |
| Ukrajina | State Tax Administration of Ukraine
or its authorized representative |
| Finska | Ministry of Finance or its authorised representative |
| Francuska | Ministre de l’économie et des finances
ou son représentant dûment autorisé |
| Holandija | Minister of Finance or his duly authorized representative |
| Hrvatska | Ministar financija, odnosno njegov ovlašćeni predstavnik
Minister of Finance or his authorized representative |
| Crna Gora | Ministarstvo finansija ili njegov ovlašćeni predstavnik |
| Češka Republika | Minister of Finance or his authorized representative |
|
Švajcarska |
Director of the Federal Tax Administration
or his authorized representative Directeur de l’Administration fédérale des contributions ou son représentant autorisé |
| Švedska | Minister of the Budget or his authorised representative |
| Španija | Ministro de Economía y Hacienda o su representante autorizado
Minister of Economy and Finance or his authorised representative |
| Šri Lanka | Commissioner – General of Inland Revenue |