Who is a resident? Residents and non-residents of the Russian Federation: currency transactions and differences

The article provides descriptions and characteristics of a currency resident, a 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, 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, the amount of personal income tax withheld 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)

to the menu

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 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 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.

to the menu

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.

In addition, the Tax Code does not contain provisions obliging taxpayers to notify the inspectorate 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, tax residents are not recognized. The exception is persons specifically mentioned in (in particular, Russian military personnel serving abroad).

to the menu

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.

to the menu

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

If a 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. In this case, a non-resident cannot use the tax deduction. 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.

to the menu

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).

to the menu

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.

The tax legislation of Russia contains such concepts as "residence". For people who are familiar with these concepts for the first time, it can be difficult to understand official language, namely, who is a resident and non-resident of the Russian Federation. In addition, the Tax Code of the Russian Federation answers questions about residency status in a very cumbersome way.

Citizens often do not know which category they belong to if they regularly travel abroad for business or personal reasons. In the text, we will talk about the features and differences between the two indicated statuses and explain what rights and obligations residents and non-residents have Russian Federation.

Many people confuse the definition of a citizen of a country and its resident. More precisely, people believe that these words are identical and are synonymous. This is an incorrect judgment. A person can be a Russian citizen and at the same time not be its resident, as in another combination - “stateless resident”. Let's take a closer look.

The 207th article of the tax code of the Russian Federation mentions that the status of "resident of the country" is available to people who live here for at least 183 days within twelve consecutive months. It is important to understand that these twelve months are not necessarily a calendar year, since the countdown can go from April of one year to April of the next, for example. Citizens traveling abroad brief periods time, status is not deprived. The maximum for continuous absence from the country is six months, and even then only for education or treatment. Also, employees of offshore fields producing hydrocarbon raw materials may be absent for half a year.

In these situations, citizens should be ready to provide official papers confirming the purpose of visits abroad and their duration. In the case of improving health, these will be special medical (medical) visas in the passport, contracts with foreign medical institutions. The situation is similar with education - agreements with educational institutions and other supporting documents must be in the hands of a person. At the same time, what is curative, what educational organizations must have the appropriate licenses.

Article No. 11 of the Tax Code of the Russian Federation also states that the status of a resident is received by:

1. Citizens of the country who are registered at the place of permanent residence or location.
2. Foreigners who have received a residence permit in Russia.
3. Foreigners who have the permission of an employee of the Ministry of Internal Affairs for a continuous stay in the Russian Federation.
4. Workers from other countries who have labor contract for a period longer than 183 days.

It is logical that resident status cannot be achieved by individuals living in the country for less than the specified number of days or months that have passed between them. Regardless of the time of stay in the country (even if it exceeds 183 days), the status of "resident" cannot be obtained:

• refugees and foreign masters who have received temporary asylum in the country;
• highly qualified foreign specialists invited to work/service.

The status of non-residents is characterized by a number of nuances:

1. Persons who do not have the status of a resident, but receive income in the country, are required to be payers of personal income tax.
2. Even paying income tax, non-residents cannot apply for tax deductions: property, social, standard.
3. Non-residents are required to submit a declaration to the Federal Tax Service when they make a profit in Russia.
4. On each date of payment of such income, the status of a non-resident is calculated and confirmed again.

How to determine your status and calculate the number of days you need?

We have already figured out that citizenship does not play any role in determining the residence of a person, since both citizens of the Russian Federation and foreigners can be both residents and non-residents. Only any continuous twelve-month period is taken into account, which can begin in one year and end in another. The final decision on whether a person has the status of a resident is made at the end of the year according to the calendar (from January to December).

The period of 183 days is calculated elementarily - all the days during which the person lived in the country during the above twelve months are added up. Days of entry into and departure from Russia are also counted.

Taxation of residents and non-residents for personal income tax

According to the law, a single personal income tax rate is provided for all individuals in the state. For residents, it is thirteen percent of earnings, for non-residents - thirty percent. This is a very significant difference both in percentage and in the figures obtained. Moreover, for tax residents of the country, officially employed in Russian companies, standard views benefits. For example, parents who have one or two heirs receive 1,400 rubles for each, and 3,000 rubles for the third and subsequent children. These amounts reduce the amount of calculated personal income tax. Non-residents, despite the tax percentage, which is 2.3 times higher, are also deprived of these reliefs. Let's look at examples.

If, during the reporting period, a non-resident of Russia acquired the status of a resident, the 30% personal income tax calculated by him will be offset. That is, from the beginning of the calendar year, income tax will be recalculated at a 13% rate, and the excess money will be taken into account against the next payments. If the surplus “does not fit” at the end of the year, the employee can receive an overpayment in his hands by submitting a 3-NDFL declaration and an application for withheld tax collection in excess.

How to confirm resident status?

To have a pleasant income tax rate or qualify for tax breaks, you need to be sure of your own status as a resident of the Russian Federation. This status should not only fit the right number days of stay in the country, but also meet the criteria specific to a resident.

First of all, a resident must be an organized and law-abiding worker who regularly pays income taxes to the treasury. With official employment, the status of a resident is confirmed by a 2-NDFL certificate from the accounting department, which indicates the status of a citizen and his tax rate. Therefore, working citizens should not worry about confirming residency.

If the payer is not a citizen of the country, or receives income on his own, or is related to other categories of residents of Russia, he will have to confirm his resident status, so to speak, manually. To do this, you should go to the Federal Tax Service with the appropriate application. Although the document does not have a clear structure and format approved by law, it must reflect the following:

• data of the applicant (full name, place of residence, address of residence);
• the year for which proof of residency is required;
• copy of TIN;
• documents attached to the application (for example, certificates of deducted taxes or a photocopy of the international passport);
• contact details (phone number).

In addition to these documents, you will need to attach a photocopy of the contract with the employer confirming the employment of a person in a company operating in the country, a table where the days of continuous stay in Russia are calculated (recall, no less than 183 days). Documents confirming this fact can be extracts from the work log, employee time sheet or a certificate from the workplace, certified by the personnel department.

A specific list of papers, according to which the period of stay of a citizen in the country and outside it, is established, has not been officially approved by law. Therefore, you can use any documents: passport and international passport, diplomatic documents, migration card, identity cards of employees and the like. The only document that can confirm the status of a resident by law is a tax certificate. Specialists may consider an application for a request to confirm the status within forty days.

Video - Personal income tax on income of non-residents

Summing up

Persons who permanently reside in Russia, work officially, dutifully pay taxes and travel abroad only on vacation, may not worry about the safety of their resident status. Doubts may arise in people who actively move from country to country and spend a significant amount of time away from home. To maintain a loyal tax rate and the opportunity to enjoy tax benefits, they should carefully count the number of days they have lived in Russia. We have already found out that there should be more than 183.

When it turns out that in order to maintain or obtain resident status, you need to stay in the country a little more than you would like, it may make sense to do this. If the days spent in the country do not significantly reach the required figure, there is nothing left but to come to terms with the position of a non-resident.

Russian tax legislation in relation to legal entities in Russia and their tax status often uses the terms "resident" and "non-resident". Fiscal services invest in them a different meaning than most citizens of the Russian Federation, inexperienced in the intricacies of the legislation. This is primarily about the differences in the tax burden for these two entities. For the correct calculation of taxes and the avoidance of double taxation, it is necessary to establish residency. Therefore, the question of how to determine whether a legal entity is a resident or non-resident in Russia in 2018 has an important practical meaning.

Residency - what is it

AT broad sense under residency legal entity is understood as belonging to the tax system of a certain state, being registered and paying taxes. The “tax residency” regime of legal entities in tax code The Russian Federation was introduced in 2014 with the adoption on December 24 of Law No. 376-FZ.

According to Russian legislation(Article 246.2 of the Tax Code of the Russian Federation), tax residents of the Russian Federation are companies:

• Russian (registered in Russia by Russian citizens in accordance with Russian laws);
• foreigners who are recognized as residents in accordance with international treaties (the Russian Federation has concluded more than 100 such treaties);
• foreign companies that are managed from the territory of Russia.

In world practice, there are several criteria for determining the residency of a legal entity:

• place of registration of the company or firm (regardless of where it operates);
• location of the body of real management of the legal entity (board of directors, main office, central accounting);
• place of activity.

A non-resident company is a legal entity that:

• created and registered outside the Russian Federation in accordance with the requirements of the legislation of the relevant foreign state, but whose activities extend to the territory of Russia, including through representative offices and branches;
• is located abroad.

What is the difference between tax statuses in the Russian Federation

The status of tax residence determines the country in which the legal entity will pay taxes on all its income and the taxation rules, which are different for residents and non-residents.

Considering the difference between a resident legal entity and a non-resident, one should point out the main thing: non-residents in the Russian Federation pay taxes only for those incomes that are received from business activities in Russia, while everything that they earn outside Russian state, is not taxable. Residents of the Russian Federation declare all their income and pay taxes on them to the Russian treasury.

Is it possible to determine residency by bank account number

A legal entity that operates on the territory of the Russian Federation must have at least one personal bank account. Non-resident legal entities, as well as residents, have the right to open currency and ruble accounts in banks that have received permission from the Central Bank of the Russian Federation for this (Article 13 of the Law of December 10, 2003 No. 173-FZ “On currency regulation and currency control ”).

Bank accounts differ in their ownership (Regulation of the Bank of Russia No. 579-P dated February 27, 2017) and contain the sign of a resident or non-resident company. According to the bank account number (consists of 20 digits), it is possible to determine the residency of a legal entity.

Chapter "A" of Regulation No. 579-P clearly defines that settlement accounts of non-resident legal entities begin with numbers:

• 40804 (ruble account type "T");
• 40805 (ruble account type "I");
• 40806 (conversion account "C");
• 40807 (non-resident account);
• 40809 (investment account);
• 40812 (project account);
• 40814 (convertible account "K");
• 40815 (non-convertible account "H");
• 40818 (currency account).

In these numbers, the numbers after register 408 indicate the type of person and account. All other numbers indicate resident legal entities.

Thus, knowing the bank number of the organization, it is possible to determine its residency with absolute accuracy.

Is it possible to determine residency by TIN

Taxpayer identification number (it is often called TIN) is required for all entities entrepreneurial activity on the territory of the Russian Federation. It represents ten digits:

• 4 digits - place of registration: the first 2 - the code of the subject of the Russian Federation, the other 2 - the code of local tax authorities;
• 5 digits - the so-called OGRN or the main state registration number;
• 1 check digit.

By the TIN code, you can easily identify a foreign organization or company - from 01/01/2015, the individual number of such organizations begins with "9909" (Interregional Inspectorate of the Federal Tax Service), then - 5 digits of the foreign organization code and at the end of the check digit.

Determining residency by TIN number is difficult and easy to make a mistake. So, a company that is foreign by code may turn out to be a resident of the Russian Federation. Therefore, the data must be additionally checked against other sources.

Will the checkpoint help determine tax status

KPP is an additional nine-digit code that legal entities receive in tax office upon registration. This applies to both residents and non-residents of the Russian Federation. Its main purpose is to show the reason why this organization was registered with a certain tax office. A legal entity may have several such checkpoints and they may change over time: for example, when changing the address.

The first two digits of the checkpoint represent the region of the Russian Federation, the third and fourth - the number of the tax office. The following two indicate why the organization was registered:

• 01 - at the location of the central body;
• 02-05, 31 and 32 - at the location of the organization's division (this may be a representative office or branch of a foreign company);
• 06–08 – on finding real estate. Foreign organizations are designated by numbers from 51 to 99.
• The last digits are the serial account number (for the specified reason).

Information on the residence of a legal entity is not contained in the CPT.

How to find out the residence of a legal entity on the website of the Federal Tax Service of the Russian Federation

The simplest and fast way get necessary information about residency - visit the website of the Federal Tax Service of the Russian Federation. The algorithm of actions is simple:

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

non-resident- This 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 permanent residents in foreign country in accordance with the laws 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, established in accordance with the laws 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