The Ministry of Finance (MoF) has issued Letter No. ОА-4-13/5288 on March 21, 2014. It describes the rules that US certificates of tax residence should complete with a view to claiming remuneration under the Russia – United States Income and Capital Tax Treaty (1992) and the tax residence certificates should be translated into Russian. Consequently, the MoF accomplished that for the purposes of application of the Tax Treaty, the competent authority authorized to verify the tax residence of US tax residents is the IRS. The authentication should be issued based on “Form 6166”. Form 6166 may be used as an evidence of U.S. tax residency status for purposes of obtaining an exemption from a VAT imposed by a foreign country.