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. Having a status tax resident The Russian Federation influences 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.

To obtain an official document from the tax authority on 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 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

Russian tax residents

For the purposes of paying personal income tax, individuals are divided into tax residents of the Russian Federation and non-residents. 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 the employer - 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 of March 29, 2007 N 03-04-06-01 / 94, of December 26, 2005 N 03-05-01-04 / 396, of August 15, 2005

The formation of the tax base occurs only after the employees of the relevant structures find out who a resident and non-resident are, whether it is possible to change the status and how to do it. The volume of payments seriously depends on a person's belonging to one or another category. Therefore, having knowledge on this issue will not be superfluous even for an ordinary citizen.

Who is a resident in simple terms?

Any person who is completely subject to the legislative system of any state is, from the point of view of the authorities, a resident.

The presence or absence of a resident status determines the set of rights an individual has:

• The right to vote in elections at various levels;
• The right to be elected;
• Free access to public services;
• Interest rate of mandatory payments.

In the Russian Federation, the term is used mainly in the field of finance. According to federal law"O currency regulation and currency control, residents are considered:

• Citizens who have not left the country for at least a year;
• Labor migrants and other foreigners who have a document confirming the right to permanent residence in Russia;
• Companies founded in accordance with the letter of the law of Russia and their subsidiaries;
• Embassies and consulates of the country abroad;
• Regions of Russia and the federation itself as a single entity.

Among all political tapes Soviet Union a series of four psychological dramas by Veniamin Dorman "Resident" stands apart. A captivating script and a wonderful performance by the actors ensured an unprecedented success for the film.

The tetralogy tells about the adventures of intelligence officer Mikhail Tuliev:

1. In the first film, the audience is introduced to the figure of Tuliev, who is presented as a German spy who decided to take revenge on the Communists for his White Guard parents. Shpik is opposed by an experienced Chekist nicknamed Bekas, who easily bypasses the enemy;
2. The second tape opens the hero Georgy Zhzhenov from a new side. He recognizes Russia in the USSR and goes over to the side of the former enemy;
3. After the recruitment, Tuliev is sent back to the camp of the Germans, where he manages to get valuable information for the newly found homeland;
4. The final film of the series tells about the realities cold war. Someone by the name of Brikman is given the task of "removing" an eminent Soviet nuclear physicist. The already familiar descendant of the White Guards will oppose him.

What is a tax resident?

Any state is very scrupulous about the collection of mandatory payments from its citizens. In Russia, there are no such draconian penalties for non-payment as in the United States, but tax legislation in our country is given no less attention.

The cornerstone in the system of state fees is the concept of a resident, which is disclosed by law as follows:

• To obtain this status, it is necessary not to leave the territory of the Russian Federation for 183 days during the year;
• Traveling abroad for short trips (for several months) does not affect the current status in any way;
• In most cases, Russians are unaware of their position. Confirmation may be needed only in special situations. For example, to avoid the need to pay taxes to several states at once;
• Anyone who is in a resident position must answer to the state for income from activities both in Russia and in other countries;
• A non-resident, by contrast, does not have to account for overseas business. Thus, this rule of law is potentially corrupt. Through simple "tricks" with documents, former servants of the people can launder large capitals abroad.

In relation to the Comedy Club project

The most scandalous comedy show on Russian television has always been at odds with the Russian language. One name Comedy Club is worth something. But the founders decided not to stop there and introduced another tongue-tied word - resident. That is the name of those who entered into a long-term contract with the project and is actually a permanent participant in the performance.

The total number of "contract workers" exceeds 25 people, but the following names are widely known to the public:

• Garik Martirosyan- one of the founding fathers of the program. Differs in intelligence and ingenuity, and at the same time a penchant for lively improvisation;
• Pavel Volya- a nugget from Penza, a stand-up comedian who dreamed of conquering Moscow and realized his plan. By education, he is a teacher of the Russian language and literature, which cannot but affect the specifics of his speeches;
• Alexander Revva - acts as a brutal male Arthur Pirozhkov. Came to the program from KVN;
• Semyon Slepakov - responsible for musical numbers. His songs are known not only on TV, but also on the Internet;
• Vadim Galygin is a native of Belarus who left the ranks of Comedy, but returned to his native land a few years later.

Residents of which countries are eligible for deferred payment?

Yandex, like any other search engine, lives off income from contextual advertising. The interface through which advertisers can place their ad is called Direct.

Service features include:

• Evaluation of user requests based on open statistics;
• It is possible to choose those search phrases that you want to display with advertising;
• Writing a selling text;
• Geographical localization (subjects of the federation).

The service is constantly updated in order to meet the needs of customers as much as possible. So, in 2014, the possibility of deferred payment appeared. Now regular users of Direct, who donated at least 20,000 rubles to the system, can submit a request for the provision of a service for half a month before paying for it.

You can activate this function in the payment mechanism selection window. A form will open with a notification where you need to confirm agreement with the terms of the contract.

Residents can take advantage of the new functionality both Russia and Ukraine.

Representatives different professions and ages can give completely unexpected answers to the question of who is a non-resident and a resident. Teenagers will outline the image of Garik Martirosyan. Pensioners will wipe away a nostalgic tear in their memories of the cult film by Veniamin Dorman. Tax authorities will take an interest in the duration of stay in the country.

Video: how to get a certificate of a resident of the Russian Federation

In this video, lawyer Leonid Orlov will tell you how to get a certificate from a Russian resident and why it may be needed:

“The tax resident of the Russian Federation is who” - a request of this type is quite often addressed search engines those who decide to learn more about Russian system taxation. From our article, you will learn how to determine whether a person is a tax resident and what gives a citizen this status.

Confirmation of the status of an individual who is recognized as a tax resident

If a we are talking about specific taxpayers, common man it can be difficult to understand whether these individuals are recognized as tax residents or not. It is not easy to deal with the consequences that this status entails.

To begin with, let's turn to the definition given by the tax legislation. According to paragraph 2 of Art. 207 of the Tax Code, a tax resident of the Russian Federation is an individual who spends a total of Russian territory at least 183 days during a year (calendar).

It should be noted that given quantity days is precisely the total time for the year, that is, even if during this period a citizen left Russia for some time, but the amount of days spent on the territory of the Russian Federation corresponds to the above limit, then an individual is recognized as a tax resident of the Russian Federation. Since a period equal to 1 calendar year is taken to determine the presence or absence of resident status, it should be confirmed annually (this requirement applies to each taxpayer).

IMPORTANT! According to the letter of the Federal Tax Service of the Russian Federation “On the procedure for determining the status of a tax resident of the Russian Federation for a citizen of the Russian Federation exercising labor activity Abroad” of December 11, 2015 No. ОА-3-17/ [email protected], a Russian can be a resident of the country, even if he does not live in Russia for 183 days a year, but at the same time has a permanent place of residence on its territory.

In other words, the mere absence of a citizen in Russia for more than 183 days within 12 months is not an unconditional basis for the loss of his tax resident status if he has a registration in his homeland. At the same time, it does not matter whether the housing is owned or the Russian uses it for other reasons.

Confirmation of the status of a tax resident of the Russian Federation is required in special occasions. It is produced at the request of the taxpayer, drawn up in any form and submitted to the Interregional Inspectorate of the Federal Tax Service for Centralized Data Processing. Such confirmation by Russian citizens is used for presentation in foreign countries in order to avoid double taxation.

Differences in taxation of residents and non-residents

If individuals are tax residents of the Russian Federation, then this gives them the right to a special taxation procedure in the territory of our country. Any person operating within the state, regardless of other factors, must pay taxes established in the territory of the Russian Federation. But the differences in the taxation of residents and non-residents are very significant.

According to Art. 209 of the Tax Code of the Russian Federation, the list of objects of taxation for personal income tax - these are tax residents of the Russian Federation - includes income received both from sources located on the territory of Russia and abroad.

It is important to note that in this area there are a number of additional regulations and international treaties designed to prevent cases of double taxation. However, in any case, a tax resident must account for the income he received outside the Russian Federation and prove the payment of tax to a foreign state in the manner prescribed by the relevant international treaty/agreement.

Non-residents are required to pay taxes only for the income they received from sources located on the territory of the Russian Federation.

The established size of the tax rate for those and others also differs. For example, the general personal income tax rate for tax residents is only 13% of income, and only in some situations can it reach 35%, although the number of such cases is very limited. So, in accordance with Art. 224 of the Tax Code, personal income tax. persons in the specified amount is charged when they are received as a result of winning the lottery, drawing prizes, participating in a game or other similar activity. In this case, the tax is charged only on the amount that exceeds 4000 rubles.

For non-residents, the tax rate is set at 30%, regardless of how the income was received.

AT official documents Russian legislation the words "resident" and "non-resident" are often used. Some mistakenly believe that the terms "resident" and "citizen" mean the same thing. This is not true. It is possible to be a citizen of a country and not be its tax resident. And vice versa - a resident may not be a citizen of Russia.

Article 11 tax code Russia determines that a tax resident of the Russian Federation is an individual who fulfills all the requirements of the tax legislation of our country. The tax residents include the following categories of taxpayers:

• citizens of the Russian Federation registered at the place of residence or place of stay in our country (except for those permanently living abroad);
• foreigners who have a permit for permanent residence in Russia (issued by employees of the Ministry of Internal Affairs);
• foreign citizens with a residence permit in the Russian Federation;
• foreign workers who have concluded a fixed-term employment contract with an organization operating in Russia. The term of this contract must exceed 183 days.

Thus, we can conclude that any individual who lives and receives income in Russia for 183 days continuously for 12 months becomes a resident. There is an exception where this period can be interrupted without loss of resident status:

• if the resident leaves our country for treatment for a period not exceeding 6 months;
• travel abroad for study for a period of not more than six months.

A citizen of Russia can also become a non-resident if he permanently resides in another state.

Russian tax legislation provides for a single income tax rate individuals:

• for residents it is 13 percent;
• non-residents pay 30 percent of income.

The difference in percentages is significant, but in numbers it looks very impressive.

Example 1 The monthly income of an individual amounted to 25,000 rubles per month. A resident of the Russian Federation will pay 3,250 rubles from this amount to the budget (25,000 * 0.13 = 3,250). And this is the case if he does not have any tax benefits. With standard tax deductions the amount will be even less.

The tax for a non-resident will amount to 7,500 rubles from the same amount of income (25,000 * 0.3 = 7,500). And he doesn't get any discounts. The difference in the amount of tax was 4,250 rubles (7,500 - 3,250 = 4,250) per month. A very decent amount accumulates in a year.

Russian citizens permanently residing and registered in the country are tax residents if their employer's company is also a resident - registered in the Russian Federation. Personal income tax of residents of the Russian Federation provides for a number of benefits:

• standard tax deductions for the taxpayer himself;
• deductions for the taxpayer's children: for the first and second child - 1,400 rubles per month, for the third and subsequent - 3,000 rubles per month.

Example 2. Sinitsina Irina Sergeevna works permanently at a factory in the Moscow region. She is a citizen of Russia, registered at the place of residence in the village where her factory is located. She has two minor children. For a month, Irina Sergeevna earned 50,000 rubles.

It is subject to the taxation of residents of the Russian Federation: 50,000 - 1,400 (deduction for the first child) - 1400 (deduction for the second child) \u003d 47200 * 0.13 (percentage of income tax for residents) \u003d 6,136 rubles (tax on income from a resident RF). Individuals who are not residents of the Russian Federation will pay 15,000 rubles of tax on the same income: 50,000 * 0.30 (percentage of income tax for non-residents) = 15,000.

Confirmation of the status of a resident of the Russian Federation

To enjoy tax incentives, you need to make sure whether you are a tax resident of the Russian Federation, whether your status meets all the conditions that are necessary for a resident. A tax resident of the Russian Federation is a law-abiding payer of income tax to the treasury of our country.

If you work under an employment contract, then the accountant, when issuing a 2-NDFL certificate, confirms that you were a resident of the Russian Federation during the reporting period, so the tax personal income tax rate is 13%. That is, in most cases, when receiving tax deductions, you do not need to independently request proof of resident status.

Taxpayers who are not citizens of Russia, as well as certain categories of employees with Russian citizenship, have to obtain confirmation of the status of a resident of the Russian Federation.

To confirm the status of a tax resident of the Russian Federation, you must contact the tax service. To do this, you need to make an application. The law does not provide for a special form for such an application, but the list of basic data that must be displayed in this document is still available:

• who asks to issue a confirmation (last name, first name, patronymic in full);
• the exact address of the applicant;
• the year for which the confirmation is required;
• TIN of the applicant;
• list of documents attached to the application;
• method of contact (phone, e-mail).

Together with the application it is necessary to submit copies of the employment contract, an identity document of the applicant. A table is also provided for calculating the time the applicant spent in Russia (at least 183 days) with supporting documents:

• time sheet;
• copies of air tickets or other travel documents;
• certificate of employment and some other documents.

The law has 30 calendar days for consideration of an application for issuing a confirmation. But keep in mind that the tax service can issue a supporting document for this year not earlier than July 3 of the same year, when the 183-day period of the applicant's stay in Russia is confirmed.

Resident of the Russian Federation - an individual or entity registered in Russia and is fully subject to its national legislation. Basically, this term is used in tax and financial legal relations.

In some states, foreign citizens or organizations are accepted as residents who have all the rights and obligations in the country of their operation or stay.

Resident of the Russian Federation is:

Individuals are citizens of Russia. The exception is those citizens of the Russian Federation who are recognized as permanently residing in another foreign state in accordance with the current legislation of the latter.

Foreign citizens or stateless persons who permanently reside on the territory of Russia in accordance with a residence permit, which is provided for by the legislation of the Russian Federation.

Legal entities that are created in accordance with the legislation of the Russian Federation.

Branches created on the basis of the legislation of the Russian Federation, as well as representative offices of legal entities, while located outside the Russian territory.

Consular offices and diplomatic missions of the Russian Federation, as well as other official Russian representations that are outside its borders. Permanent missions of the Russian Federation to intergovernmental and interstate organizations can also be included here.

As mentioned above, the concept under consideration most used in tax relations. Therefore, let's try to figure out who a resident of the Russian Federation is, how the procedure for taxing his income differs from that for persons who do not have this status.

Basically, there is an opinion that a person with Russian citizenship is already a resident. However, it is not. The corresponding status is assigned only on the basis of the length of stay of this citizen on Russian territory.

So, a resident of the Russian Federation is a citizen of Russia, or maybe a citizen of another state who stays on Russian territory for more than 183 days during consecutive 12 months (calendar). It should be noted that the stay in Russia is not interrupted if trips abroad were short-term (up to six months) for the purpose of education or treatment. Otherwise, this citizen is a non-resident.

As with any rule, there are exceptions here. Regardless of the duration of stay in the territory, a resident of the Russian Federation can be represented by the following categories of citizens:

Russian military personnel serving in foreign countries;

Civil servants on business trips outside the Russian territory.

But for persons who are employees of trade missions or consulates, their status is determined in a general manner.

A resident of the Russian Federation is subject to the standard taxation adopted in accordance with the current legislation. The determination of the tax base on which taxes are levied, as well as the established tax rates, allow the taxpayer to take advantage of certain social, standard and some property deductions.

Who is a resident and non-resident of the Russian Federation

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.

Resident- an individual, legal entity registered with state 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 legislation. 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.

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

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.

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 residents 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.

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, employees of local governments who are on 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 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 for more than the specified period due to the performance of their duties as a sales representative also fall under 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 living in the country for less than 6 months, work in much less time. 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 marks in the passport, affixed by the Russian border service when traveling abroad.

According to Art. 71 and 72 of 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).

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 who 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);