What a tax non-resident. What is a tax resident? Residents of Russia include

Tax resident- any person who, according to the legislation of the state, is subject to taxation there on the basis of his place of residence, his permanent residence, the place of his registration as a legal entity, the location of his governing body or other similar criterion.

For tax residents of their country, states establish the same taxation rules, and for non-residents they establish slightly different ones.

In the Russian Federation, tax residents are individuals and organizations.

Tax resident of the Russian Federation -

For the purpose of calculating personal income tax, tax residents are citizens who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months.

If a citizen has traveled abroad for short-term (less than six months) treatment or training, as well as to perform labor or other duties related to the performance of work (provision of services) in offshore hydrocarbon fields, then the period of his stay in the Russian Federation is not interrupted.

Also, regardless of the actual time spent in the Russian Federation, Russian military personnel serving abroad and employees of state authorities and local governments sent to work outside the Russian Federation are recognized as tax residents.

The countdown of 183 days begins from the date of crossing the border of the Russian Federation.

Consequently, persons who stay in the Russian Federation for less than 183 calendar days over the next 12 consecutive months are not tax residents of the Russian Federation. These could be, for example, foreign tourists coming to Russia on vacation and excursions, students coming to study, people coming to work in the Russian Federation, etc. At the same time, whether an individual has Russian citizenship or not does not matter when determining his status as a tax resident of the Russian Federation.

In other words, both a foreign citizen and a stateless person can be recognized as tax residents of the Russian Federation.

In turn, a Russian citizen may not be a tax resident of the Russian Federation.

Confirmation of Russian tax resident status

The tax legislation of the Russian Federation does not establish any rules for confirming the actual time of a citizen’s stay in the Russian Federation and does not provide for a special procedure for determining his tax status.

Documents confirming the actual presence of citizens on the territory of the Russian Federation are:

information from the working time sheet;

copies of passport pages with border crossing marks from border control authorities;

migration card data;

documents on registration at the place of residence (stay), executed in the manner established by the legislation of the Russian Federation.

Tax resident status of the Russian Federation for personal income tax purposes

Assigning resident (non-resident) status to each taxpayer establishes his obligations to pay tax to the budget on his income and affects the types and methods of deductions.

In general, the income of individuals, regardless of their size, is taxed at a rate of 13%.

Income from sources in the Russian Federation received by an individual who is not recognized as a tax resident of the Russian Federation is subject to taxation at a rate of 30%.

With respect to income in the form of dividends from equity participation in the activities of Russian organizations received by such an individual, the rate of 15% is applied.

For income for which tax rates other than 13% are provided when determining the tax base, tax deductions, including standard deductions, are not applied. That is, the income of an individual who is not recognized as a tax resident of the Russian Federation is taxed at a higher rate and is not reduced by tax deductions.

Tax resident of the Russian Federation - organization

For the purposes of paying income tax, the following organizations are recognized as tax residents of the Russian Federation:

Russian organizations;

foreign organizations recognized as tax residents of the Russian Federation in accordance with an international treaty on taxation matters - for the purposes of applying this international treaty;

foreign organizations whose place of actual management is the Russian Federation, unless otherwise provided by an international treaty on taxation issues.

At the same time, Russian organizations are recognized as legal entities formed in accordance with the legislation of the Russian Federation.

Foreign organizations are recognized as foreign legal entities, companies and other corporate entities with civil legal capacity, created in accordance with the legislation of foreign states, international organizations, branches and representative offices of these foreign entities and international organizations created on the territory of the Russian Federation.

At the same time, tax resident organizations are calculated based on profits received not only in Russia, but also in foreign countries.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Tax resident: details for an accountant

Non-resident employee: personal income tax calculation
Actual time spent in the Russian Federation, tax residents of the Russian Federation are recognized as Russian military personnel passing... From the above provisions it follows that tax residents are any people who... received by individuals who are not tax residents of the Russian Federation. What is the procedure for determining the time... received by individuals who are not tax residents of the Russian Federation, with the exception of income received... if these citizens are recognized as tax residents of the Russian Federation in accordance with the provisions...
Personal income tax in 2018: clarifications from the Russian Ministry of Finance
A citizen of the Republic of Belarus, recognized as a tax resident of the Russian Federation, has the right to claim... possessed by an individual who is a tax resident of the Russian Federation, Russian tax... of a nature, by an individual who is a tax resident of the Russian Federation, is made by... an individual, not recognized as a tax resident of the Russian Federation, are subject to taxation... of a foreign state that is not a tax resident of the Russian Federation, in the form of...
General and special income tax rates
Income received by foreign organizations recognized as tax residents of the Russian Federation in the manner established by art... of foreign organizations that independently recognized themselves as tax residents of the Russian Federation in the manner provided for... with the exception of bonds of foreign organizations recognized as tax residents of the Russian Federation), which on the relevant dates ...
How to send an employee for an internship abroad
An individual is a tax resident of the Russian Federation. As a general rule, tax residents are individuals... of Russia. Accordingly, individuals who do not satisfy..., residential real estate) are not tax residents of the Russian Federation, should be recognized as tax residents of the Russian Federation. Subsequently, the Ministry of Finance in the Letter... received by an individual who is a tax resident of the Russian Federation is assigned to the taxpayer himself... when an individual who is a tax resident of the Russian Federation receives income from a source...
Guide to tax amendments for medium-sized businesses. Winter 2019
For individuals who have lost their tax resident status in the Russian Federation. After all, upon receipt... upon sale of property. Sale by a foreign tax resident of property that he owned... in Cyprus, then you are not a tax resident of the Russian Federation. This carries a lot... in relation to CFCs that have recognized themselves as tax residents of the Russian Federation. It was previously established that... in the Russian Federation, those that independently recognized themselves as tax residents of the Russian Federation can apply 0% ... ®: a foreign company that has recognized itself as a tax resident of the Russian Federation according to reason for being in...
Income tax in 2017. Explanations from the Russian Ministry of Finance
Federation with that foreign state, the tax resident of which is a branch of a foreign bank... /2/75684 In the case when a tax resident of the Russian Federation pays income to a foreign... such income (part of it), which is a tax resident of the Russian Federation, if there is ... such income (part of it) is a tax resident of the Russian Federation, paying income to a foreign...
International holding companies: taxation features
And foreign organizations recognized as tax residents of the Russian Federation; tax rates... and foreign organizations recognized as tax residents of the Russian Federation are determined in the new... foreign organizations (IOs), recognized as tax residents of the Russian Federation, form the value of property (property... or a foreign organization recognized as a tax resident of the Russian Federation. What concerns the value of property... of companies and foreign organizations recognized as tax residents of the Russian Federation, the period beginning...
Deoffshorization, CFC and exchange of tax information in 2017
Accounts whose (beneficial) owners are tax residents of Russia. The list of information collected...double taxation applies ONLY to tax residents of contracting countries who are the ultimate beneficiaries...
International group of companies (MGK): new concepts and new administration
Among the criteria: recognized as a tax resident of the Russian Federation; is not recognized as a tax resident of the Russian Federation, is subject to taxation... persons) is not recognized as a tax resident of the Russian Federation; recognized as a tax resident of the Russian Federation, subject to taxation... an organization that voluntarily recognized itself as a tax resident of the Russian Federation, submitted a notification about... an organization that voluntarily recognized itself as a tax resident of the Russian Federation, which is entrusted with... IGC by state (territory) of which tax residents are members of the Moscow City Conservatory, ...
Legal status of cryptocurrency
Income received by individuals who are tax residents of the Russian Federation from the sale of other property...
We work with countries with which there are international agreements on the avoidance of double taxation: what documents to confirm
Review of letters from the Ministry of Finance of the Russian Federation for January 2019
The donee has the status of a tax resident of the Russian Federation. Income of an individual... - a citizen of a foreign state who is not a tax resident of the Russian Federation, in the form of value... by an individual of the status of a tax resident of the Russian Federation and the acquisition of the status of a US tax resident taxation...

Why is there a need for a legal definition of these terms? First of all, note that these concepts are used in several different areas:

One of them is the tax area. Here we are talking, generally speaking, about where income is generated to the greatest extent: in the Russian Federation or abroad. In the second case, tax rates will be significantly higher.
There is also the concept of currency residents and non-residents. Here we are talking about exchange control over transactions in foreign currency. Residents must not only obey certain rules in this area, but also submit appropriate reports on a regular basis.
These terms are also used in a number of other cases. One such example could be inheritance issues and some other legal areas.

The difference between a resident and a non-resident and their characteristics

What does a person who is far from legal, financial or tax issues think about this? At first glance, it may seem that a tax resident is simply a citizen of the Russian Federation, and a non-resident is a foreigner. There is, of course, some truth in this understanding. However, in essence, this is completely wrong. First of all, we are talking about the time spent inside or outside the country.

If we talk about the currency sector, then these include those who fall into the following two categories:

Citizens of Russia, about whom it can be argued that they permanently reside in the territory of their country.
Foreign citizens(as well as stateless persons) who permanently reside in the territory of the Russian Federation.

Anyone who does not fall into these two categories are considered currency non-residents.

When talking about the tax sphere, the relevant criteria are similar:

Resident status means that a person has resided in the country for at least 183 days over the past twelve months. As we can see, this status can change within one month.
If we are not talking about accommodation, but about military business trips or civil servants for any period outside the Russian Federation, this does not violate their status as a resident.
All other Russian citizens, foreign citizens and stateless persons are non-residents.

Concept and characteristics of a tax resident

Note that, despite the fact that the status can change even within one month, Russian legislation does not contain rules that an individual is obliged to notify the tax office about it.

We also note that citizenship is not involved in determining this status. In some cases, if a person travels outside the country, then, according to the law, it is considered that he never left.

This situation occurs in several cases:

If he went for treatment for a period which does not exceed six months.
Also if he was outside the country for a period of less than six months for the purpose of study.
If he was on a business trip to to participate in oil or gas production outside their country.

An important question arises when citizens intend to emigrate from the Russian Federation and sell all their property. If they plan to never return to Russia, then who should consider them, residents or non-residents?

In fact, they are rather non-residents, but formally this is still not the case. They will need to pay personal income tax, and in these cases it can differ significantly (either 13% or 30%).

Who is a tax resident?

When deciding who a given individual is, it is not always clear-cut. Generally speaking, when determining status, legislation should be based on the time spent in the country during the last 12 consecutive months.

Citizenship or place of registration should not affect the resolution of this issue. In practice, however, many things happen differently. The Federal Tax Service of the Russian Federation in its letters sometimes interprets the situation under consideration differently.

Let's assume that an individual has been outside his country for quite a long time. Is this a resident or not? The Federal Tax Service claims that there are certain situations when he can be considered a resident, despite the fact that the law interprets this differently.

This happens in the following case. If he has a center of vital interests on the territory of the Russian Federation. What does this mean? We can talk about real estate, about a family that is in Russia, about business, about work in the Russian Federation, about permanent registration in the country.

Citizens of the Russian Federation registered at their place of residence in the countries

If a Russian citizen has registered his place of residence in another country for one reason or another, this does not mean that he is necessarily a tax non-resident. Most likely, he will spend most of his time abroad, but this may not be the case.

If on the territory of the Russian Federation it is less than 183 days over the last 12 months, then this will be the criterion that he is a tax non-resident. If this condition is not met, then, despite his registration abroad, from the point of view of legislation, he will pay taxes as a resident.

Citizens of other countries with a temporary residence permit or residence permit

A similar legal status also applies to foreign citizens who are located on the territory of Russia. If they are on its territory for 183 days over the last 12 months, they will pay taxes as tax residents and this, in this case, will not depend on their citizenship.

Procedure for taxation of personal income in 2017

How exactly is taxation of individuals carried out at present? How does the situation faced by a resident of the Russian Federation differ from that faced by a non-resident?

There are situations when the tax rate does not depend on the status of the payer. One example would be highly qualified specialists. According to current legislation, this rate is always 13%. This is true for both residents and non-residents.

For a resident of the Russian Federation

The rate at which residents are taxed on income is 13% . The tax period is a calendar year. The criterion that a tax payer can be classified in this category, according to the law, is the time of his stay in the country for 12 consecutive months.

The law does not indicate that we are talking only about the calendar year from January to December. If we are talking about a person who is constantly in the country, then the question is not significant.

But for those who regularly leave Russia for many months, their tax rate can change significantly:

The basic tax rate for tax residents of the country is 13%. However, this applies to wages and most ordinary income.
But there are also exceptions. For example, if an individual receives a win, for example, from a lottery or a benefit from a particular loan, then the tax rate for residents will already be 30%.
If we are talking about foreign citizens who, according to the law, are tax residents, then their taxation is the same as that of Russian citizens. In this case, confirmation of the appropriate status is required.

For non-residents of the Russian Federation

In some cases, the tax rate for non-residents is more favorable than for residents. This applies in particular to those who work under a patent, to citizens of the EAEU or to those who are highly qualified specialists. In such cases, the rate will be only 9%.
If a non-resident receives dividends from a source in the Russian Federation, then they will be taxed at a rate of 15%.
In most cases the rate taxation is 15%.

Why is it necessary to confirm tax residency?

Such confirmation will help to significantly reduce the amount of taxes that will need to be paid in cases where an individual receives income in a foreign country. If a person is a tax resident in several countries, then this situation can be quite complicated.

To avoid double taxation in the presence of an appropriate interstate agreement

If we are talking about taxation of income of an individual who is a citizen of Russia and permanently resides on its territory, then the situation here is quite definite. But there are other situations when a person is a citizen of one country, and receives income in the territory of another.

In this case, it can be said that uncertainty may arise. After all, both the Russian Federation and the country where he receives income can collect taxes from him. We know that the status of a resident of the Russian Federation does not contradict the ability to earn income outside its borders.

In fact, in this case, we are dealing with double taxation. In order to avoid such situations, there is a practice of concluding interstate agreements on the avoidance of double taxation situations.

If certain requirements are met, the taxpayer can either avoid having to pay a second tax or partially limit such payment.

To reduce taxation of global income

When regulating taxation at the international level, the following principle has been adopted. An individual's worldwide income (income earned by that individual throughout the world) is considered to be fully taxable in the country where the taxpayer is resident.

If he receives income in another state as a non-resident, then only this income should be taxed in that country.

The procedure for confirming the status of a tax resident of the Russian Federation

As is known, to confirm resident status, it is necessary to provide documentary evidence of being in the country for 183 days over the last 12 consecutive months.

Tax agents are responsible for determining this status, according to the law.(those who pay income tax). If there are no sufficient grounds to consider a given person a resident, he is considered a non-resident. If new data is received that will affect the resolution of this issue, then it will be possible to recalculate the income tax.

List of documents to confirm tax resident status

Resident status is often more advantageous than non-resident status. An individual or legal entity is usually interested in its confirmation. How to do this correctly?

For Russian organizations

If a Russian organization needs appropriate confirmation, it should contact

Tax service with the following documents:

VAT refund application, which must indicate the name of the foreign state where the tax was imposed.
Charter of the enterprise, which will confirm the legality that the company is engaged in this type of activity.
Copy of the contract, in connection with the execution of which VAT was assessed.
A copy of another contract, where the company that will participate in the VAT refund process will be indicated.

For Russian and foreign individuals

One of the main documents in this matter is a statement drawn up according to certain rules. It should include:
- an indication of the calendar year for which you need to receive it (this is not necessarily the current date);
- the name of the state where the documents are intended to be submitted must be indicated;
- identification data of the applicant, including last name, first name, patronymic and residential address;
- the individual tax number must also be indicated (and for individual entrepreneurs - OGRNIP);
- list of attached documents.
Documents that relate to receiving income in a foreign country must also be presented. These may be contracts or shareholder decisions to pay dividends.
A copy of your passport is required, all pages of the passport containing visas must be presented.
A table must be attached, which reflects the time spent by the applicant in the Russian Federation.

Authorized body for confirmation of tax resident status of the Russian Federation

You must apply for status confirmation to a specialized government agency. This is the Interregional Inspectorate of the Federal Tax Service for centralized data processing.

Starting from the 183rd day of official stay in the country, a foreign citizen becomes a resident and pays a tax rate of 13%. He is given the right to all those tax deductions that are provided for by the 23rd chapter of the Tax Code of the Russian Federation. From the previously withheld amount of taxes in the amount of 30%, 17% are returned back. For an accountant whose company employs such foreign citizens, for example, provides work abroad for Ukrainians, it is very important to correctly determine when the tax status of the employee changes and the foreigner becomes a resident. The countdown of days begins not from the moment of concluding an employment contract with the employer, but from the moment of crossing the border of the Russian state. The date of this crossing is determined by the marks in his passport and migration card, and the counting of days begins from the next day after this (Article 6.1 of the Tax Code of the Russian Federation).

In this case, this will be confirmation of receipt of tax resident status. The Federal Tax Service has the authority of the Ministry of Finance on this issue and can confirm the acquisition of tax resident status.

Definition and modern meaning of the concepts “resident”, “non-resident”. List of entities classified as non-residents.

Tax resident

The difference between these concepts according to the tax and currency legislation of the Russian Federation. Rights and obligations of residents and non-residents.

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru

SUMMARY ON THE TOPIC:

"THE CONCEPT OF RESIDENT AND NON-RESIDENT"

Completed by: Dudchenko D.V.

VORONEZH 2016

Homo sapiens of the 21st century, in addition to the main one, has many different definitions. He is both a citizen of a certain country and an employee of some organization, and also a resident or non-resident. But who it is and how these last two concepts differ from each other is worth figuring out.

A-priory non-residents are considered individuals or legal entities operating in one state, but permanently residing and being citizens of another state.

Non-residents include:

· individuals permanently residing outside of Russia, incl. temporarily located on its territory;

· legal entities created in accordance with the laws of foreign states and with a location outside of Russia;

· enterprises and organizations that are not legal entities, created in accordance with the laws of foreign states and with a location outside of Russia;

· diplomatic and other missions located in Russia;

· branches and representative offices of non-residents located in Russia.

Accordingly, by contradiction, we obtain that resident refers to any individual or legal entity permanently residing in a particular country.

For resident individuals, the period of continuous stay in the country is determined by six months. For them, resident status is usually determined by the place of their organization, activity or location.

Modern meaning of the word

However, this term has a broader meaning. So, in diplomacy A resident is any official representative office of a country located outside its borders.

And in economy A resident is an organization or enterprise that is not a legal entity located on the territory of a particular country.

IN tax system a resident is a subject of taxation.

In addition, there is another definition of the term resident. So, in intelligence this word refers to a representative of the intelligence service of a certain state who directs the activities of an intelligence network in another country. resident non-resident tax currency legislation

In the Middle Ages, this was the name given to a representative of the diplomatic service who was constantly in a given state.

The origin of this term comes from the Latin word "residens", which means "sitting" or "remaining in place".

Residents have certain responsibilities. Thus, they are required to pay taxes in accordance with the tax policy of the particular state in which they permanently reside. In addition, residents must adhere to the laws and regulations of that country in their economic activities. They are fully subject to the laws of the country of which they are considered a resident.

Rights and obligations of residents and non-residents

Rights and obligations residents when carrying out currency transactions:

1) without restrictions, open bank accounts (bank deposits) in foreign currency in authorized banks, unless otherwise provided by law;

2) make payments when carrying out foreign exchange transactions through bank accounts, with the exception of some foreign exchange transactions (transfer by an individual resident of foreign currency assets as a gift to the Russian Federation, a constituent entity of the Russian Federation and (or) a municipal entity);

3) make payments when carrying out currency transactions through accounts opened in banks outside the territory of the Russian Federation, at the expense of funds credited to these accounts;

4) write off and (or) credit funds, internal and external securities from a special account and to a special account of a resident;

5) carry out settlements through their bank accounts in any foreign currency, carrying out, if necessary, a conversion operation at the rate agreed upon with the authorized bank, regardless of the foreign currency in which the bank account was opened.

Non-residents they have a right:

1) open bank accounts (bank deposits) in foreign currency and the currency of the Russian Federation only in authorized banks; without restrictions, transfer foreign currency and the currency of the Russian Federation from their bank accounts (from bank deposits) in banks outside the territory of the Russian Federation to their bank accounts (to bank deposits) in authorized banks;

2) without restrictions, transfer foreign currency from your bank accounts (from bank deposits) in authorized banks to your accounts (in deposits) in banks outside the territory of the Russian Federation;

3) write off and (or) credit funds, domestic and foreign securities from a special account and to a special account of a non-resident in the manner established by the Central Bank of the Russian Federation.

But, unfortunately, many people are confused about these concepts.

Moreover, we are not talking about ordinary people who, due to various circumstances, have encountered this (as a rule, their main mistake is that many recognize a citizen of the Russian Federation as a resident of the Russian Federation), but about professionals - bank employees, accountants, lawyers, etc. .

So what is the fundamental difference between these concepts and what consequences could this have for each of them?

The thing is that concepts "resident" And "non-resident" According to the tax and currency legislation of the Russian Federation, they differ from each other. Reason: tax and currency legislation of the Russian Federation are two different branches of legislation (Articles 71 and 72 of the Constitution of the Russian Federation).

According to tax legislation The Russian Federation citizenship of an individual and the tax residence of an individual are in no way related to each other. A citizen of the Russian Federation can be a tax non-resident of the Russian Federation and vice versa - a foreign citizen can be a tax resident of the Russian Federation.

In particular, in accordance with paragraph 2 of Article 207 of the Tax Code of the Russian Federation, tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months (the period of stay of an individual in the Russian Federation is not interrupted by periods of his departure abroad). limits of the Russian Federation for short-term (less than six months) treatment or training).

From here we draw a conclusion regarding the tax rate on personal income: a citizen of the Russian Federation who is outside the Russian Federation for at least 183 days within 12 months in a row is a tax non-resident and must pay personal income tax in the amount of 30% on all income (as a general rule) (paragraph 3 Article 224 of the Tax Code of the Russian Federation). And if a foreign citizen stays in the Russian Federation for at least 183 days during the same 12 months, then he is a tax resident of the Russian Federation and his tax rate is 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation).

Currency legislation The Russian Federation introduces other concepts of “resident” and “non-resident”.

For example, in accordance with subparagraphs “a” and “b” of paragraph 6 of part 1 of article 1 of the Federal Law “On Currency Regulation and Currency Control”, residents , in particular, are individuals who are citizens of the Russian Federation, with the exception of citizens of the Russian Federation, permanently residing in a foreign state for at least one year, including those who have a residence permit issued by the authorized state body of the relevant foreign state, or who are temporarily staying in a foreign state at least one year on the basis of a work visa or study visa with a validity of at least one year or on the basis of a combination of such visas with a total validity of at least one year; foreign citizens and stateless persons permanently residing in the Russian Federation on the basis of a residence permit provided for by the legislation of the Russian Federation.

A non-residents are individuals who are not residents in accordance with subparagraphs “a” and “b” of paragraph 6 of part 1 of article 1 of the Federal Law “On Currency Regulation and Currency Control” (subparagraph “a” of paragraph 7 of part 1 of article 1 of the Federal Law “On Currency regulation and exchange control").

This difference also affects the rights and obligations of residents and non-residents when carrying out foreign exchange transactions. For example, according to Part 1 of Article 14 of the Federal Law “On Currency Regulation and Currency Control,” residents have the right to open bank accounts (bank deposits) in foreign currency in authorized banks without restrictions, unless otherwise provided by the said Federal Law.

That is, according to the legislation of the Russian Federation, an individual who is a citizen of a foreign state can simultaneously be a tax resident of the Russian Federation (resides in the Russian Federation for at least 183 days for 12 consecutive months) and a foreign currency non-resident (a foreign citizen who does not have a residence permit in the Russian Federation) .

This leads to different consequences regarding taxes and foreign exchange transactions.

Posted on Allbest.ru

Who is recognized as a resident of the Russian Federation? Who is recognized as a non-resident of the Russian Federation?

For an accountant whose company employs such foreign citizens, for example, provides work abroad for Ukrainians, it is very important to correctly determine when the tax status of the employee changes and the foreigner becomes a resident. The countdown of days begins not from the moment of concluding an employment contract with the employer, but from the moment of crossing the border of the Russian state. The date of this crossing is determined by the marks in his passport and migration card, and the counting of days begins from the next day after this (Article 6.1 of the Tax Code of the Russian Federation).

After acquiring resident status, the employee has the right to contact the tax service with an application for the return of the excessively withheld 17% (Clause 1 of Article 231 of the Tax Code of the Russian Federation). In order to receive a standard tax deduction, a foreign citizen must write a corresponding application addressed to the tax agent and attach to it documents confirming his right to benefits (clause 4.1 of Article 218 of the Tax Code). In this case, this will be confirmation of receipt of tax resident status. The Federal Tax Service has the authority of the Ministry of Finance on this issue and can confirm the acquisition of tax resident status.

If you do not file a statement, you will not receive standard tax payments and tax will be withheld at 30%. If you plan to settle abroad in Russia for a long time, then it is not necessary to write an application every year. The main thing is to promptly inform the tax inspector about changes in circumstances that affect the amount of tax payments.

In order to obtain confirmation of the status of a resident of the Russian Federation, you must:

Write an application in any form with the obligatory indication in it:
last name, first name, patronymic and your address;
calendar year for which confirmation of status is required;
the name of the foreign country for which this confirmation is required;
list of attached documents and contact phone number.
Make copies of all pages of your passport: domestic for Russians and foreign for foreigners.
Compile a table in any form showing the time you have been on the territory of the Russian Federation.
Provide a copy of the document confirming your registration at your place of residence in the Russian Federation (for foreign citizens).

If you are coming to Russia from a country that has entered into a visa-free regime agreement with it, you will need to provide additional documents to confirm that you are actually on the territory of the Russian Federation for at least 183 days in the current calendar year. Such documents may be: a certificate from your place of work confirming your employment abroad, an extract from your time sheet, copies of the tickets on which you arrived in Russia.

This may interest you:

The concepts of resident and non-resident in terms of the law on currency regulation (Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control”)

Residents include:

· citizens of the Russian Federation, except those permanently residing abroad;

· foreigners permanently residing in the Russian Federation (with a residence permit);

· legal entities of the Russian Federation;

· foreign representative offices of legal entities of the Russian Federation;

· official representative offices of the Russian Federation abroad;

· Russian Federation, its constituent entities and municipalities

Non-residents include:

· non-resident individuals;

· foreign legal entities;

· foreign organizations that are not legal entities;

· official representative offices of foreign states in the Russian Federation;

· interstate organizations and their representative offices in the Russian Federation;

· branches and representative offices of foreign legal entities and organizations in the Russian Federation;

· all other non-resident persons

Currency parity regime

Currency parity regimes are the relationship between two currencies, which is established by the law of the country.

Currency parity serves as the basis for the formation of a country's exchange rate regime.

Currency parity- this is a legally established relationship between two currencies, which is the basis of the exchange rate. In modern conditions, currency parity is established on the basis of special drawing rights SDR.

Who is a tax resident of the Russian Federation?

The SDR is an international collective settlement currency used by member countries of the IMF.

But on the world market, goods are sold and bought for different money, so there must be a certain relationship between currencies. This relationship is expressed by the Kessel formula:

For example, 1 dollar = 1.5 euros, or 1 euro = 0.75 dollars, which means you can buy the same amount of useful products for both 1 dollar and 1.5 euros.

Both parities are used to set official exchange rates.

Didn't find what you were looking for? Use the search.

There is such a thing as a tax resident, which can, in a certain situation, apply to different groups of persons. It includes modern Russian organizations and all kinds of existing branches of foreign companies, divisions that operate directly on the territory of the state, as well as individuals and individual entrepreneurs, Russian and foreign, operating their activities. This is a fairly extensive list, and it is important to know whether you are a tax resident of the Russian Federation, since this is directly related to the current taxation procedure in the country, as well as all kinds of international treaties regulating this process, which the state has concluded with other countries under certain conditions .

Important differences

To figure out who is a tax resident of the Russian Federation, you can study the signs of this status. For organizations they are expressed as follows:

A company conducting its activities must be registered in Russia.
Or it may be a foreign organization that has the status of a tax resident of the Russian Federation, in accordance with the current international treaty.
This category also includes foreign companies managed from the Russian Federation.

In addition, tax residents of the Russian Federation are individuals who meet certain requirements:

Stay in the country for a certain period of time - at least 183 consecutive days.
Military personnel who are abroad due to their professional activities, government officials on a business trip retain their status, regardless of the duration of their stay abroad.

It is important to note that for individuals, the period of stay on the territory of the Russian Federation is not separately interrupted when leaving for study or treatment abroad for a period of less than six months.

Tax residents of the Russian Federation are (clause 1 of article 246.2, clauses 2, 3 of article 207 of the Tax Code of the Russian Federation)
organizations:	individuals:
- Russian organizations	- actually staying in the Russian Federation for at least 183 calendar days within 12 consecutive months*;
- foreign organizations recognized as tax residents of the Russian Federation in accordance with the international treaty of the Russian Federation on taxation issues - for the purposes of applying this international treaty;	- Russian military personnel serving abroad, as well as employees of state authorities and local governments sent to work outside the Russian Federation, regardless of the length of stay abroad
- foreign organizations whose place of management is the Russian Federation, unless otherwise provided by an international treaty of the Russian Federation on taxation issues

To confirm the status of a tax resident of the Russian Federation, a sample application will be a convenient opportunity to see how this document should be drawn up and filled out. If you have any doubts, you can look at how exactly the data is indicated in the sample. It is important to fill out the form correctly and provide all the necessary information in order to receive a positive decision on status confirmation. However, if an individual does not submit the necessary documents, then he cannot be considered as a resident, so care should also be taken to ensure that all papers are in order, especially those containing information about the payment of taxes.

Terms "resident" And "non-resident" introduced into international law, as well as tax legislation of the Russian Federation, relatively recently. People ignorant of the law believe that the former are exclusively citizens of the country, while the latter are all foreigners who arrived in the Russian Federation for work, tourism, education or health purposes. Such a statement is completely false.

Definition and status

Resident– an individual or legal entity registered with government agencies at the place of residence, location and in connection with this undertakes to obey the current legislation.

Non-resident- an individual or legal entity that performs a certain kind of action on the territory of one state, but at the same time is responsible for the actions committed before the legislation of another state, chosen by it as its place of permanent residence.

This status is also acquired by organizations operating on the territory of the Russian Federation on the basis of the legislation of a foreign state. Such organizations usually include international representative offices and branches of foreign companies.

They become residents and non-residents when an individual or legal entity fulfills certain conditions:

presence in the country for a certain time;
regular presence in the country (all the time, or with short-term visits);
acquiring a document giving the right to live and work on the territory of a foreign state (residence permit, work, study visa);
fulfillment of other points specified in the legislation.

These terms are present in the legislation of most countries of the world, therefore the ability to distinguish them and use them for one’s benefit will greatly brighten up a foreigner’s stay on the territory of a foreign state.

The same applies to citizens who do not have information about the legislative norms of their own country and therefore find themselves in unpleasant situations related to non-payment of taxes or the inability to carry out the necessary banking procedure.

Legislation

To understand the terms under consideration, an in-depth study of the currency and tax legislation of the Russian Federation is necessary.

Acts

To determine the above-mentioned status, the following legislative acts are used:

No. 173-FZ “On Currency Regulation and Currency Control”, adopted in 2003;
Tax Code of the Russian Federation (Article 207).

It should be noted that the meaning of the terms under consideration for each legislative act is defined in accordance with the current rules of law. In this regard, before attempting to obtain one of these statuses, it is necessary to decide in which area it is planned to carry out specific actions.

Currency exchange, money transfers, opening a bank account (deposit) - all this is a reference to currency legislation. Paying taxes on income and property and obtaining a more preferential status in accordance with this falls under the jurisdiction of the Tax Code.

Foreign exchange

Based on No. 173-FZ “On Currency Regulation and Currency Control,” currency residents are:

all citizens of the Russian Federation, with the exception of those who have been living in a foreign country for more than 1 year, and no importance is attached to the presence or absence of a visa;
foreign citizens, as well as persons who do not have citizenship of any state, provided they have a desire to permanently live in the territory of the Russian Federation (such citizens are issued a residence permit).

All citizens who do not fall into these categories are non-residents. A number of citizens who have not encountered the need to open a bank account, carry out foreign exchange transactions related to exchanging money, receiving or sending money transfers, as well as other banking services in the foreign exchange field, may not attach importance to the importance of the presented definition.

For non-residents of the Russian Federation they apply totally different conditions for carrying out the described transactions with currency.

Example: A resident of the Russian Federation has the right to transfer currency valuables, donate, bequeath them, acquire and alienate collectible banknotes, and open accounts in foreign currency in any bank. At the same time, non-residents of the Russian Federation do not have such a right; all accounts opened by them are managed by one or more authorized banks. The same rule applies to the transfer of foreign currency. Money can be transferred from an account to an account opened exclusively with an authorized bank.

Tax

To determine the status, as well as the position of residents and non-residents, Art. 207 Tax Code of the Russian Federation. In accordance with the designated legislative act, the status of a resident of the Russian Federation in the tax area is granted to:

citizens of the Russian Federation, foreigners and stateless persons, subject to their permanent residence in the country for 183 days annually (6-month breaks in residence are allowed when traveling outside the country for education, recreation, treatment);
military personnel, civil servants, employees of local government bodies located in the territory of a foreign state as posted workers (the time spent in a foreign state is not a reason for them to lose their status as a resident of the Russian Federation from the point of view of the tax authorities).

Citizens living in the country less than 6 months per year (non-residents), do not have such status, they are forced to pay more taxes at inflated interest rates. It should also be noted that persons who are outside Russia for more than the specified period due to the performance of their duties as a sales representative also fall under this definition.

Example: the income tax for residents of the Russian Federation is 13%. The same tax levied on non-residents increases to 30% of total income. Thus, citizens who use the territory of the Russian Federation as a place to look for work, and at the same time live in the country for less than 6 months, work in much less favorable conditions than foreigners who managed to obtain the status in question.

However, to obtain it, a foreigner only needs to have a regular work or study visa for at least 1 year. Citizens of the Russian Federation simply need to stay in the country for a period specified by law. To calculate the time spent on Russian territory, you can use the stamps in your passport put down by the Russian border service when traveling abroad.

Differences

According to Art. 71 and the Constitution of the Russian Federation, tax and currency legislation are completely different branches of law, using two fundamentally different concepts of the terms “resident” and “non-resident”, voiced earlier.

Thus, the Tax Code of the Russian Federation notes that the citizenship of individuals and the status of tax resident are not interrelated. Citizens of the Russian Federation may not be tax residents, but foreigners may be. In paragraph 2 of Art. 207 of the Tax Code of the Russian Federation clearly stipulates the period of stay of citizens on the territory of Russia, allowing them to achieve resident status (183 days over the next 12 consecutive months).

As a result, a situation arises in which Russian citizens living in the country for less than the specified 183 days pay a tax of 30% of the amount of income, and foreigners living for more than six months pay only 13%.

Currency legislation will provide resident status to all Russian citizens. An exception is citizens of the Russian Federation who have been permanently residing in the territory of a foreign state for 1 year and have received a residence permit, work or student visa.

In addition, this status is acquired by foreign citizens and stateless persons if they permanently reside in the country due to the provision of a residence permit.

All other categories of persons not related to the mentioned points are not residents and acquire the status of “non-resident” when making currency transactions. Currency legislation allows residents of the country to have no restrictions on opening a bank account in any foreign currency. The size and duration of the deposit do not matter. Non-residents of the Russian Federation are deprived of this privilege.

The essence of the differences found in tax and currency legislation boils down to next:

tax resident - any individual or legal entity staying in the Russian Federation for at least 183 days annually;
resident in the currency area - a citizen of the Russian Federation, a foreigner, a stateless person who has received a residence permit;
a tax resident loses his status if he is absent from his country of residence for more than 6 months a year (with the exception of citizens sent on business trips, for training, or for treatment);
a currency resident loses his status when living in a foreign country for 1 year or more, regardless of the type of activity and the reason for his inability to visit the country;
foreigners can act as currency residents only after they have obtained a residence permit;
To become a resident from the point of view of tax legislation, a foreigner only needs to reside on the territory of the Russian Federation for at least six months, while the remaining 6 months he can stay outside its borders.

You can learn how settlements with a non-resident are carried out in this video.