Resident of the Russian Federation who. What is the difference between a tax resident and a non-resident

When registering a business and hiring foreign workers, as well as when trading in foreign currency or opening an account in a foreign bank, a citizen may encounter such concepts as a resident and a non-resident.

Resident, non-resident - what is the difference between them

The difference between a resident and a non-resident in rights and obligations to one's own and to a foreign state. The government of any country is interested in attracting foreign capital for the long term.

The longer a foreigner works and the longer the factories and factories of foreigners work in the country, the more privileges they can count on. A resident has more rights and opportunities than a non-resident. This is its main difference, the rest follows from this provision.

Legislative regulation

The concept of resident and non-resident is spelled out in the tax code(Article 207) and in the law “On currency regulation". However, these concepts are not only used in business and finance.

This also applies to labor relations - to migrants and those people who want to move to another country. At the same time, both an individual and a legal entity can act as a resident and non-resident.

The status itself does not give any preferential right in obtaining citizenship, but as one of the factors contributing to its acquisition, long-term residence in the country is considered a positive sign.

But keep in mind that the stay should be absolutely legal. It does not matter whether a foreigner or citizen is a resident or non-resident, he is fully responsible for his actions on the territory of the state.

How to become a resident

To become a resident no citizenship required in the host country, moreover, to obtain this status, you can not have any citizenship at all. What is important is the fact of staying more than six months in the country and the presence of any activity that is not prohibited by law in that country.

There is no need to apply to the authorities to obtain resident status. Usually a foreigner receives them on the basis of documents that confirm the fact of his stay in the country. It could be:

• visa;
• documents confirming the fact that he has an official job;
• documents confirming the residence permit;
• documents stating that he is doing business in this country.

You can use any documents that confirm that he has been in the country for at least six months. Even a student ID or student visa will do.

Advantages of being in the country as a resident

However, for businessmen and investors, in order to get the same tax rate as for residents (13%) it is necessary to stay in the country for at least a year. For non-residents, the tax rate is 30%.

However, a resident can open an account at any bank, free to practice foreign exchange transactions, apply for benefits and support from the host state.

Almost everyone who comes to another country strives to become a resident. The reason is simple - if it is impossible to obtain citizenship, this way to get rights, nearly equal to those that the local population has. This is not only a lower tax rate, but also an opportunity to register a business much faster and with a smaller package of documents.

There are no disadvantages of being a resident. This is due to the fact that foreigners strive to stay in the country as long as possible and produce as many goods and services in it as possible or invest in its development.

In fact, this is one of the mechanisms for attracting foreign investment, including labor — cheap work force, no matter how it is criticized, this is one of the ways to reduce the cost of production, to make goods more accessible to the widest sections of the population.

In what cases can you lose the status of a resident

Citizens who live throughout their lives without a break in the country are residents automatically. But as already mentioned, residency and citizenship are not the same thing. Therefore, in some cases, a citizen may lose his resident status even in his home country if he long time is located in another country.

Resident status is not given for centuries, and even a native can lose it. Loss of status is possible if a person out of place residency for more than a year. It makes no difference whether he is a citizen of this country or any other.

Also human may lose status resident, if he commits any crime in the territory of the host country, including for violating the visa regime. If a visa is issued for only a few days or months, and the visitor has lived for more than a year, he will not become a resident, and he will be deported for violating the law.

A resident of the Russian Federation is an individual or legal entity registered in Russia and fully subject to its national legislation. This term is mainly used in tax and

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 Russian Federation who are recognized as permanently residing in another foreign state in accordance with the current legislation of the latter.

Foreign citizens or who live permanently 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 Russian territory.

And the diplomatic missions of the Russian Federation, as well as other official Russian representations that are outside its borders. This may also include permanent missions of the Russian Federation at intergovernmental and interstate organizations.

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 Oh;

Those who are 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.

In order to understand what the status of a non-resident means, it is worth looking into the law called “On Currency Regulation (and Currency Control)”. It was registered under number 173-FZ in 2003 (December 10). According to this normative act, general provisions and terms are discussed in paragraph 7 of the first chapter.

A non-resident is, as stated in the law, individual which does not apply to residents. In turn, residents include Russian citizens (with the exception of those who are declared residing in another state in accordance with the legislative acts of that state).

It can also represent a person who permanently lives in Russia due to the presence of a residence permit, a foreigner or a person who is also in Russia on the basis of the same document.

Also, a non-resident is a legal entity that was created in accordance with legislation other than Russian, and located outside the territory of our country. In addition, organizations that are not legal entities, but also formed according to the norms of foreign legislation and operate in other countries, also receive a similar status. If the above legal entities in the Russian Federation have structural or independent plans (permanent representative offices, branches, etc.), then they are also automatically classified as non-residents.

In any country there are consular organizations, diplomatic missions of other states that are not residents. In addition, a non-resident is a permanent representation of the above institutions (at intergovernmental and interstate organizations) and the interstate and intergovernmental structures themselves and their branches.

The currency legislation determines what transactions can be carried out between residents and non-residents. For example, between these groups of persons they can be carried out without restrictions, with the exception of those associated with deferred payments for long periods, with the movement of capital or currency circulation in the domestic foreign exchange sector of Russia.

In terms of other sections Russian legislation non-resident is a person operating in special treatment. For example, there are articles in the tax legislation according to which some foreign citizens, such as consuls, diplomats and their family members (not citizens of the Russian Federation), are not subject to taxation in terms of income received under article No. 215 of the Tax Code.

But other categories of foreign taxpayers usually pay taxes at higher rates than Russians (tax on dividends received) or have a special tax regime. Foreigners who have arrived to work for individuals under employment contracts (as a rule, in jobs that do not require qualifications) must acquire a patent and pay 1,000 rubles a month for its renewal. This form of tax relationship should ensure the payment of income tax in the simplest way.

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 the tax status of an 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 a tax period (for example, for seven months) the number of days an employee stays in Russia reaches 183 days, the tax resident status of such an employee cannot change based on the results of this tax period. 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 issue 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 wage 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 by 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 a 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 Federal Tax Service 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].

With regard to 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.

Resident is legal or physical a person registered in a given country, which is fully covered by the national.

non-resident- this is legal, natural person operating in one state, but permanently registered and residing in another.

It can also be organizations and organizations that are not legal entities. persons created in accordance with the laws of foreign states, or foreign diplomatic and other official representations located in the country, as well as international organizations, their branches and representative offices.

As a rule, the term is used in relation to the rights and obligations of persons in financial and tax legal relations.

AT individual states residents name only foreign citizens and foreign organizations having full rights and obligations within the country of their residence.

Residents of Russia include:

Individuals who are citizens Russia, with the exception of citizens Russia recognized as permanently residing in a foreign state in accordance with the legislation of that state;

permanently residing in Russia on the basis of a residence permit, provided by law Russia, foreign citizens and stateless persons;

Legal entities created in accordance with the legislation of Russia;

branches, representative offices and other subdivisions located outside the territory of Russia legal persons created in accordance with the legislation of Russia;

diplomatic missions, consular offices of Russia and other official representations of Russia located outside the territory of Russia, as well as permanent missions of Russia at interstate or intergovernmental organizations;

itself, subjects of Russia, Russian municipalities.

Non-residents include:

Individuals permanently residing outside the Russian Federation, incl. temporarily located on its territory;

Legal entities established in accordance with the laws of foreign states and located outside the Russian Federation;

Enterprises and organizations that are not legal entities, created in accordance with the legislation of foreign states and located outside the Russian Federation;

diplomatic and other representations located in the Russian Federation;

branches and representative offices of non-residents located in the Russian Federation.

An economic entity is a resident of the country where its main place of residence is located, regardless of its citizenship. Residency companies is determined by the place of registration and location, and not by the place of operations.

Sources

Wikipedia - The Free Encyclopedia, WikiPedia

mabico.com - Mabico

inventech.ru - Library

Encyclopedia of the investor. 2013 .

See what "Resident and non-resident" is in other dictionaries:

NON-RESIDENT- [English] non resident not permanently residing in this place] jur. 1) a legal entity registered in another country; 2) an individual permanently residing in another country; the regime of taxation and legislative regulation for n. ... ... Dictionary of foreign words of the Russian language

NON-RESIDENT- 1) a legal entity operating in this country, but registered in another; 2) an individual operating in one country, but permanently residing in another. For non-residents can be set special rules taxation. See also … Economic dictionary