Tax resident of the Russian Federation: who is it? What is a resident and non-resident of the Russian Federation

The article provides descriptions and characteristics of a currency resident, tax resident.

Tax NON-RESIDENT - RESIDENT OF RF - Russia, tax legislation

As a general rule, the status of the recipient of income must be determined by the number of calendar days that a person actually stays in Russia. The period for which the number of days of stay in Russia is determined is equal to 12 consecutive months (regardless of whether these months belong to the same calendar year or to different ones). A person is considered a tax resident if he has been in Russia for 183 days or more.

The period of a person's stay in Russia is not interrupted by periods of his travel abroad:

• for short-term (less than six months) treatment or education;
• for the performance of labor or other duties related to the performance of work (provision of services) at offshore hydrocarbon fields.

During the tax period, the 12-month period is determined on the relevant date of receipt of income. That is, during the year tax status employee may change. Departure outside of Russia is only relevant for counting the number of days of stay in Russia and does not interrupt the course of the 12-month period.

If during the tax period (for example, for seven months) the number of days the employee spent in Russia reached 183 days, the status of the tax resident of such an employee at the end of this tax period cannot change. This is stated in the letters of the Ministry of Finance of Russia dated March 29, 2007 No. 03-04-06-01 / 94 and dated March 29, 2007 No. 03-04-06-01 / 95.

The tax status determined at the end of the year does not change, and depending on the length of stay of an employee in Russia in next year(letter of the Ministry of Finance of Russia dated April 7, 2011 No. 03-04-06 / 6-79). That is, if as of December 31, 2017 an employee was recognized as a non-resident, and in January 2018 he became a resident, amount of personal income tax retained in 2017 is not recalculated.

The general rules for determining the status of a tax resident do not apply to:

• for foreigners invited to work in Russia as highly qualified specialists;
• on foreigners who are recognized as refugees or have received temporary asylum in Russia.

Regardless of the length of stay in Russia, the income of these categories of payers is subject to personal income tax at the same rate as the income of residents.

By general rules the income of an individual resident of the Russian Federation is subject to personal income tax at a rate of 13%, and of a non-resident - at a rate of 30%. Resident status "physicist" acquires if he stays on the territory of the Russian Federation for at least 183 days within 12 consecutive months.

Personal income tax rates in 2017(.pdf 153Kb)

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How to determine, calculate your tax residency?

The question of the tax status of an individual is decided in relation to the date of receipt by this person of income from which it is necessary to pay tax. For example, on May 10, 2012, an individual will be paid wages for April. The employer (tax agent) needs to decide on the date of May 10, 2012 whether the employee is a tax resident in order to know which 13% or 30%.

For this, the 12-month period preceding the date of receipt of income is taken. In our example, the beginning of such a period is May 10, 2013, the end is May 09, 2014.

Meanwhile, the period of stay of an individual in the Russian Federation is not interrupted for periods of travel outside the Russian Federation for short-term (less than six months) treatment or training (clause 2). In your case, when the son leaves not for education and treatment, but for the holidays, they do not fall under this article and are not included in the period of the individual's stay in the Russian Federation.

As a result, if there are 183 or more days of stay of an individual in the territory of the Russian Federation, then the person is tax resident.

So, the period of stay in Russia (less than or more than 183 days) is counted from the day of arrival (entry) to Russia to the day of departure (departure) from it, inclusive. This calculation procedure is confirmed by the regulatory authorities (letters of the Ministry of Finance of Russia dated March 21, 2011 No. 03-04-05 / 6-157, the Federal Tax Service of Russia dated April 24, 2015 No. OA-3-17 / 1702).

The legislation does not contain a list of documents by which it is possible to establish the number of days spent in Russia to determine the tax status. Therefore, it can be any documents confirming the fact that a person is in the country. So, the dates of entry into and exit from Russia can be established according to the marks of the Russian border service:

• in the passport;
• in a diplomatic passport;
• in the official passport;
• in the sailor's passport (sailor's identity card);
• in the migration card;
• in the refugee's travel document, etc.

It will be possible to confirm the tax residency of the Russian Federation with a special document

The Federal Tax Service approved the procedure for confirming the status of a tax resident of the Russian Federation, as well as the forms used in this process. Order of the Federal Tax Service of 07.11.2017

In order to obtain a document confirming Russian residency (for example, for the purposes of applying double taxation treaties), an organization, individual entrepreneur or individual must submit an appropriate application to the Federal Tax Service or an authorized tax authority in the approved form. Such a statement can be submitted both on paper (in person or by mail), and in in electronic format using a new electronic service, as well as in the "taxpayer-individual".

Application processing time - 40 calendar days.

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Long-term work of a citizen of the Russian Federation abroad does not deprive him of the status of a tax resident if he has permanent housing in Russia

If a Russian citizen who works abroad has the right to own a residential property or permanent registration at the place of residence in Russia, then he can be recognized as a tax resident, even if he stays in our country for less than 183 days.

Note: Letter of the Federal Tax Service of Russia dated 11.12.15 No. OA-3-17 / [email protected].

An individual may be tax resident if he has Is there permanent housing in Russia?. The presence of such housing is confirmed by a document of ownership or permanent registration at the place of residence in Russia. Such a conclusion, according to officials, follows from the provisions of international treaties of the Russian Federation on the avoidance of double taxation. The mere fact that an employee stays in the Russian Federation for less than 183 calendar days during a tax period (calendar year) does not automatically lead to the loss of the status of a tax resident of the Russian Federation.

The distribution of the tax rights of the contracting states (Russia and the country in which the employee works) in relation to income from work is carried out on the basis of the provisions special articles the international treaties mentioned above. They are similar to the norms of Article 14 of the Model Agreement, approved by Decree of the Government of the Russian Federation of February 24, 2010 No. 84.

Besides, tax code does not contain provisions obliging taxpayers to notify inspections of the fact of the loss of the status of a tax resident of the Russian Federation, as well as confirmation of the status of a non-resident of Russia.

When determining the tax status of an individual, citizenship and place of residence do not matter

An individual who actually stays in Russia for less than 183 days in a calendar year of the Russian Federation is not recognized as a tax resident. The presence of a permanent “registration” of an individual does not affect this status. This was announced by the Federal Tax Service of Russia in a letter dated 04.10.2017 No. GD-3-11 / [email protected], thereby correcting its position on this issue above.

Thus, individuals who actually stay in the Russian Federation for less than 183 days in a calendar year are not recognized as tax residents. The exception is persons specifically mentioned in (in particular, Russian military personnel serving abroad).

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The employee became a resident - personal income tax, calculated at 30%, is offset

If an employee received the status of a tax resident of the Russian Federation during the tax period (calendar year), personal income tax from the beginning of the year must be recalculated at a rate of 13%, and the excess withheld tax must be offset.

Note: Letter of the Ministry of Finance dated February 15, 2016 No. 03-04-06 / 7958

When an employee acquires the status of a tax resident during the year, the amounts of remuneration received by him from the beginning of the year are subject to personal income tax at a rate of 13%. Since for the months when the employee was not yet a resident, the tax was withheld at a rate of 30%, after the recalculation of personal income tax at the resident rate, overwithheld tax amounts are formed. They should be taken into account for further accruals.

If, at the end of the year, the entire surplus cannot be set off, then the employee will be able to return the balance on his own by contacting the IFTS at the place of residence (stay).

note that the personal income tax rate of 30% is applied to the income of not all non-residents. It will help you not to make mistakes when calculating tax Virtual assistant for personal income tax for tax agents.

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How to calculate personal income tax when selling an apartment by a non-resident of the Russian Federation

If an individual who is not a tax resident of the Russian Federation sells housing in Russia, then he will have to pay personal income tax at a rate of 30 percent on the income received. Wherein tax deduction non-resident cannot use. Such clarifications are contained in the letter of the Federal Tax Service of Russia dated September 27, 2017 No. GD-3-11 / [email protected].

For income received from the sale of housing by a non-resident, the tax base is determined without the use of deductions, and also without taking into account the period of ownership of the sold property. Therefore, if an individual who is not a tax resident of the Russian Federation in 2017 plans to sell a residential building in Russia in 2017, then personal income tax at a rate of 30 percent will have to be paid on the income received from the sale.

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Currency resident - non-resident

The concepts of a resident and a non-resident in the concepts of the law on currency regulation (the federal law dated December 10, 2003 "On currency regulation and currency control"). Residents include:

• citizens of the Russian Federation;
• 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;
• The Russian Federation, its subjects and municipalities.

Accordingly, non-residents include:

• individuals who are not residents;
• foreign legal entities;
• foreign organizations that are not legal entities;
• official representations 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-residents.

Note: The concept of a resident for the purposes of currency control is not quite equivalent to the concept of a tax resident (which for an individual does not correlate with the presence of a residence permit, but with the number of days of stay in the Russian Federation in this year).

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Tax resident and "currency" resident are still not the same thing

The tax service reminded which citizens are residents for the purposes of currency legislation, and also told what penalties await those who did not notify the IFTS about opening / closing accounts in banks located outside the Russian Federation.

Note: Letter of the Federal Tax Service of July 16, 2017 No. ZN-3-17 / 5523

So, " currency" residents recognized as citizens of the Russian Federation. And if a resident opened/closed an account/deposit with a bank located outside the Russian Federation, or the details of this account/deposit have changed, then the resident must notify the IFTS about this. And besides, it is his responsibility to submit a report on the movement of funds on such an account/deposit.

For failure to submit, for example, a notification, a citizen faces a fine of 4,000 rubles. up to 5000 rub. If he nevertheless notified the IFTS, but in violation of the deadline, then the fine will be from 1000 rubles. up to 1500 rub.

Russian tax residents

For the purposes of paying personal income tax, individuals are divided into tax residents Russian Federation and to persons who are not. Different tax rates are applied to the income of residents and non-residents - 13 percent and 30 percent (clauses 1 and 3 of article 224 of the Tax Code of the Russian Federation).

Earlier Art. 11 of the Tax Code of the Russian Federation established that individuals who actually stay in Russia for at least 183 days in a calendar year are recognized as tax residents of the Russian Federation. From January 1, 2007, individuals who stay in Russia for at least 183 days within 12 consecutive months are recognized as residents (that is, the months of residence preceding the current calendar year will be taken into account) (clause 2 of article 207 of the Tax Code of the Russian Federation) . It is clarified that this period is not interrupted while traveling outside the Russian Federation for short-term (less than six months) treatment or training.

To determine the status of an individual, any continuous 12-month period should be taken into account, including those that begin in one calendar year and continue in another. Therefore, when paying income to an employee, his status (resident or not) should be determined on the corresponding dates of income payment in 2007 based on the period of stay in the Russian Federation that began in 2006 (provided that the employee spent more than 183 days in Russia during this period ) (Letter of the Ministry of Finance of the Russian Federation dated March 19, 2007 N 03-04-06-01 / 76).

In the future, the status of the employee may change. Since personal income tax on the income of residents and non-residents is paid at different rates (13 and 30 percent), if an employee loses the status of a tax resident, the tax must be recalculated. If the employment relationship is terminated before the change in the tax status of the employee, the individual himself must pay additional personal income tax. And if the tax status of an employee changes before the termination of employment with him, the employer is obliged to independently withhold the additional tax amounts (Letter of the Ministry of Finance of the Russian Federation dated 19.03.2007 N 03-04-06-01 / 74).

The tax status of an individual is established based on the actual documented time of his stay in Russia. Determine the tax status based on the estimated time spent in the Russian Federation (including on the basis of the concluded employment contract) illegally (Letter of the Ministry of Finance of the Russian Federation dated 06/25/2007 N 03-04-06-01 / 200). In other words, when hiring a foreign citizen and concluding an employment contract with him for an indefinite period, it is impossible to initially consider the employee as a tax resident of the Russian Federation (withholding personal income tax at a rate of 13 percent from his income). The exception is cases of hiring citizens of Belarus who are recognized as tax residents of the Russian Federation from the moment an employment contract is concluded with an employer - a Russian organization for a period of at least 183 days in a calendar year (see Letters of the Ministry of Finance of the Russian Federation dated March 29, 2007 N 03-04-06- 01/94 , dated 12/26/2005 N 03-05-01-04/396 , dated 08/15/2005

The phrase "tax resident" is quite common today. However, not many understand its meaning. Consider further who is a tax resident.

General concept

The word "resident" is borrowed. Its original meaning in Latin is to lead, to preside. In Russian, this word appeared from diplomatic circles. In English, to reside is a verb with many meanings. For example, a word can mean "abide," "dwell," "be," "live," and so on. Thus, it turns out that a resident is a person who permanently resides in any country. It should be noted that they may not be a citizen of the state.

Additional values

The word "resident" is also used to refer to a diplomatic representative of a Western state. At the same time, his rank is lower than that of the envoy. The resident is also the head colonial administration in several protectorates. A fairly common meaning of the word is senior spy. A secret representative of foreign intelligence, the head of an intelligence network, was called a resident. This meaning has taken root in the domestic consciousness after watching quite popular films about intelligence officers. In English, the word resident refers to a non-migratory bird.

Russian tax resident

This definition applies to people who are fully covered by domestic legislation, including the Tax Code. Administrative and economic order prescribes the mandatory registration of a person in the territory of residence. This is necessary to obtain the relevant documents confirming the status of a tax resident of the Russian Federation. The TC provides a fairly clear definition. Thus, a tax resident of the Russian Federation is a person who actually stays in the territory of the state for at least 183 days (calendar) within 12 consecutive months. When determining this legal provision in order to calculate personal income tax, it is necessary to take into account the days of actual stay in the country. If a person is not considered a tax resident, then a rate of 30% is applied to his income. This order establishes article 224 of the Tax Code, in paragraph 3. The tax at the rate of 30% should be calculated for each amount total income separately.

Confirmation documents

Tax residents are individuals who have the following securities:

• Documents from places of work (current and previous), which are issued in accordance with the data from the time sheet.
• Copies of the passport, in which there are marks of the border services about the fact of crossing the border.
• Receipts for accommodation in hotels / hotels.
• Document on registration at the place of stay (residence).
• School paper.
• Other documents that are drawn up in accordance with the procedure prescribed by law, on the basis of which a person is considered a tax resident.

Object of taxation

It is the income that a tax resident of Russia receives from domestic sources and those located outside the country. When determining the personal income tax base in relation to income on which a rate of 13% is charged, a person has the right to use property, social and standard deductions.

Source income

Tax residents of the Russian Federation are people who stay in the country during the above period, as well as receive remuneration for the performance of labor and other duties, services rendered, work performed and other legal actions within the state. This provision is found in Art. 208 of the Tax Code (clause 1). In this case, it does not matter whether the foreign or domestic company will pay remuneration. Domestic income also includes allowances and pensions, which are provided for by the current domestic legislation. A tax resident may carry out work and other legal activities, provide services outside the country. In this case, his income is considered as coming from sources located outside the state.

Rate 13%

All income that a tax resident receives from domestic sources is subject to taxation at a rate of 13%. This requirement is fixed in Art. 224, paragraph 1 of the Tax Code. A tax resident is entitled to standard deductions. Among them is a reduction in deductions for children. The deduction for a child is due until the month in which the income of the worker, calculated on an accrual basis from the beginning of the reporting (tax) period, exceeds 280 thousand rubles. The procedure for granting such a reduction is described in Art. 218 NK. Tax amounts at the rate of 13% are calculated on an accrual basis from the beginning of the period to the end of each month in relation to all incomes to which the specified rate is applied, accrued to the payer for this period, including payments already withheld.

How to count calendar days?

183 days of stay in the country, after which an individual will be considered a tax resident, are calculated by summing up all calendar days when he stayed in the Russian Federation for 12 consecutive months. When determining the legal status, the employer also takes into account the dates of entry and exit from the state, since in fact the person was in its territory. With regard to education and treatment, the TC does not prescribe continuity for 183 days. The time of departure outside the country for 12 consecutive months is not taken into account, except for a number of cases. In particular, they include short-term treatment and study abroad. A short term is a period that lasts less than six months.

Definition of 12 months

The letter from the Federal Tax Service indicates that they may not be calendar. A twelve-month period can begin in one period and end in another period. This provision is explained in the letters of the Ministry of Finance. During the tax year, the accounting department determines the twelve-month period on the date when the employee received income - wages. The day of receipt is considered last number month for which the charge was made. If vacation pay was issued, then the date of their actual receipt is considered.

Change of tax status

In this case, the procedure for taxation of income will also change. Many employers are interested in whether they should notify the employee that his status has changed, and he has the right to return personal income tax? In Art. 24 (clauses 3 and 3.1) of the Tax Code lists the duties of a tax agent. The regulations do not provide that the employer must notify the employee that the latter has become a tax resident. However, in this situation, attention should be paid to Art. 231, para. 1, para. 2 NK. The provision says that the tax agent must provide the payer with information about each known fact excess tax withholding and its amount. This must be done within ten days from the moment it became known. The specialists of the Ministry of Finance believe that the employer can notify the employee in any form. The procedure for notification should be agreed with the payer in advance.

Recalculation, additional accrual and return of personal income tax

If at the end of the reporting period the tax status has changed, a different rate should be applied to all income received during the year. The recalculation must be done by the employer. The tax agent should not return the overpayment of personal income tax if the worker acquired the status of a resident at the end of the reporting period. This procedure is carried out by the authorized body in which the payer is registered at the place of stay or residence.

Documents for return

The taxpayer must submit the following papers to the tax service:

1. Statement. It is drawn up in writing (Article 78, paragraph 6 of the Tax Code).
2. tax return. It is filled in the form 3-NDFL.
3. Documents that certify that a person has the status of a tax resident of Russia in this period.

The procedure in accordance with which the refund of amounts is carried out is established in Art. 78 NK. The tax authority is obliged to make a decision on the satisfaction of the payer's application within 10 days from the date of its receipt. The authorized body must notify about it no later than 5 days from the moment of its adoption.

Form 2-NDFL

A tax resident certificate contains information on the amount of deductions withheld in excess. These data are indicated in paragraph 5.6, section five, which shows the total amounts of income and fees at the end of the period by interest rate. The paper must be submitted to the tax office no later than April 1 of the year following the past one. The certificate also contains a table on income subject to taxation of 13%.

Finally

The rate of 13%, according to the current Tax Code, is applied to all income for tax residents of the Russian Federation. For people who do not belong to this category, tariffing is carried out at 30%. However, there are a few exceptions to the general rules. In particular, if a foreign citizen has entered into contract of employment for a period exceeding 183 days, then a 13% rate is applied to his income. But if the employee left Russia before the end of the specified period, and the deductions remained unchanged, then payments to the budget are considered incorrect. If such facts are revealed, a fine sanction may be imposed on the employer. As for foreign migrants, they are automatically non-residents. They remain so for six months from the date of entry. This category also includes Russian citizens who permanently live outside the country. In some cases, people receive citizenship within 3 months. However, even in this case, they are considered non-residents of the Russian Federation. They enter this category until the period of their stay in the country does not exceed 183 days.

Terms "resident" and "non-resident" entered into international law, as well as the tax legislation of the Russian Federation is relatively recent. People ignorant in the field of legislation 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, educational or recreational purposes. Such a statement is fundamentally wrong.

Definition and status

Resident- physical, entity registered in government bodies at the place of residence, location and in connection with this, undertakes to obey the current legislation.

non-resident- an individual, legal entity that performs a certain kind of action on the territory of one state, but at the same time is responsible for the acts committed before the legislation of another state, chosen by him as the place of his 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, branches of foreign firms.

Residents and non-residents become in the course of fulfillment by an individual or legal entity of a certain kind of conditions:

• presence in the country for a certain time;
• regular presence in the country (non-stop, or with short-term trips);
• acquisition of 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 your own benefit will greatly brighten up the stay of a foreigner in 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 fall into unpleasant situations associated with non-payment of taxes, or the inability to carry out the necessary banking procedure.

Legislation

To understand the terms under consideration, a deep study of the currency and tax legislation of the Russian Federation is necessary.

Acts

The following legislative acts are used to determine the status mentioned above:

• 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 determined 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. Payment of taxes on income and property and obtaining, in accordance with this, a more preferential status, is within the jurisdiction of the Tax Code.

Monetary

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 live in a foreign country for more than 1 year, while the presence or absence of a visa does not matter;
• foreign citizens, as well as persons who do not have the citizenship of any state, provided that 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 belong to these categories are non-residents. A number of citizens who did not encounter the need to open a bank account, commit currency transactions related to the exchange of money, receiving or sending money transfers, as well as other banking services in the currency area, may not attach importance to the importance of the presented definition.

For and non-residents of the Russian Federation totally different conditions for the implementation of the described transactions with currency.

Example: A resident of the Russian Federation has the right to transfer currency values, donate, bequeath them, acquire and alienate collectible banknotes, 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 maintained by one or several authorized banks. The same rule applies to foreign currency transfers. 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 in the tax legislation, Art. 207 of the 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 persons without citizenship, subject to their permanent residence in the country for 183 days annually (6-month breaks in residence are allowed when leaving the country for education, recreation, treatment);
• military personnel, civil servants, civil servants local government who are in the territory of a foreign state as seconded workers (the time spent in a foreign state is not a reason for them to lose the status of a resident of the Russian Federation from the point of view of the tax authorities).

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

Example: the tax on income of residents of the Russian Federation is 13%. The same tax levied on non-residents rises to 30% of the 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.

At the same time, in order to obtain it, it is enough for a foreigner to have an ordinary work or study visa for a period of 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 the territory of Russia, you can use the stamps in the passport affixed 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 a tax resident are not related to each other. 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 the status of a resident (183 days over 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 their income, and foreigners living for more than six months pay only 13%.

Currency legislation will grant resident status to all citizens of Russia. An exception is citizens of the Russian Federation who permanently reside 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 persons without citizenship, in the case of their permanent residence in the country due to the provision of a residence permit.

All other categories of persons not related to the above paragraphs are not residents and acquire upon committing foreign exchange transactions non-resident status. Currency legislation allows residents of the country not to have restrictions on opening a bank account in any foreign currency. The size and duration of the contribution does not matter. Non-residents of the Russian Federation are deprived of this privilege.

The essence of the differences found in tax and currency legislation is reduced to next:

• resident in the tax field - 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 the country of residence for more than 6 months a year (except for citizens sent on business trips, for training, or for medical 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;
• in order to become a resident in terms of tax legislation, it is enough for a foreigner to live in the territory of the Russian Federation for at least six months, while the remaining 6 months he may be outside it.

You can find out how settlements with a non-resident are carried out from this video.

The concept of "tax resident" can be applied to Russian organizations, branches, representative offices and other separate subdivisions of foreign organizations operating in the territory of the Russian Federation, Russian and foreign individuals, including individual entrepreneurs. The presence of the status of a tax resident of the Russian Federation affects the procedure for taxing persons in accordance with Russian legislation, as well as in accordance with international treaties that the Russian Federation has concluded with foreign states. We will tell you in our material about when an organization or an individual is a tax resident of the Russian Federation, and we will also provide a sample application for confirmation by a citizen of the status of a tax resident of the Russian Federation.

Are you a tax resident of the Russian Federation

We give in the table the conditions under which individuals and organizations are tax residents of the Russian Federation in 2017.

* The period of stay of an individual in the Russian Federation is not interrupted for periods of his departure for treatment or training for a period of less than 6 months, as well as for the performance of labor or other duties at offshore hydrocarbon fields.

Confirmation of the status of a tax resident of the Russian Federation

We talked about confirming the status of a tax resident by an organization in.

For getting official document from the tax department about tax residence, an individual, like an organization, must submit an application to the Interregional Inspectorate of the Federal Tax Service for Centralized Data Processing (MI FTS of Russia for Data Center) in accordance with the requirements of the Information Message of the Federal Tax Service of the Russian Federation “On the procedure for confirming the status of a tax resident of the Russian Federation”.

Here is an example of such a statement:

As for the confirmation of the status of a tax resident in cases not related to the payment of taxes and fees in the territory of the Russian Federation, provided for by agreements on the avoidance of double taxation, the tax legislation does not oblige an individual to confirm the status of a tax resident of the Russian Federation to a tax agent, for example, an employer (Letter of the Federal Tax Service dated March 13 .2008 No. 04-1-01/0911). At the same time, by own will or at the request of a tax agent, an individual can provide supporting documents (Letters of the Ministry of Finance