Dear Sirs! We represent Russian telecommunication company CenterTelecom (RU.CTC, RU.ELCOM). We have sent you the following fax dated August 24, 2005 (ref. number 08-15/219): Dear Sirs! We would like to remind You once again that for execution of the Agreement on double taxation on value added tax avoidance You should send us a document confirming permanent residence of Your company (RIPE NCC) on the territory of the Netherlands. According to the explanations given by the Finance Ministry of the Netherlands, the confirmation of the permanent residence of the companies-residents of the Netherlands is issued by the inspectors in every local tax authority. And in order to control the authenticity of the issued certificates the following procedure is conducted: - each certificate issued by the local tax inspector of the Netherlands and signed by him is submitted to the Finance Ministry of the Netherlands for legalization; - the legalization of certificates in the Finance Ministry of the Netherlands is conducted by the authorized person; - after the legalization of the certificate in the Finance Ministry of the Netherlands, it is sealed with APPOSTILLE in the judicial authority in Hague. We kindly inform You, that if You don't send us the document drawn up in compliance with the above mentioned procedure, than OJSC "CentarTelecom", as Fiscal Agent paying profit of the foreign company, will have to deduct income tax equal to the rate set in item 2 Article 284 of the Tax Code of the Russian Federation (in this case the rate is 20%) and will pay You the income less income tax. In connection with all above mentioned and in order to confirm the lawfulness of income payment to Your company without the deduction of the income tax charged on the territory of the RF, We kindly request You to send us the above mentioned documents for the period of 2002-2004 as soon as possible. In response to our fax we have received from you the copies of two documents (Statement on the tax status of the business, Declaration of residence). Unfortunately, in accordance with the current Russian legislation the copies of these documents should contain the original seal and signature of the tax inspector, that will confirm the authenticity of the above mentioned documents. And, besides the documents for 2005, we also would like to receive from you the same documents for 2002-2004. We kindly request you to send these documents sealed and signed via DHL as soon as possible (DHL services are to be paid by us). Because of the absence of these documents our Accounting Department delayed payments for LIR RU.ELCOM. As soon as we get the documents we will effect all the necessary payments. Thanks for understanding. Sincerely Yours, A. Krylov mailto:krylov@centertelecom.ru