Who is a tax resident of the Russian Federation? What is a tax resident - the procedure for confirming the status.
Tax resident- any person who, according to the legislation of the state, is subject to taxation on the basis of his place of residence, his permanent residence, his place of registration as a legal entity, the location of his governing body or other similar criterion.
For tax residents of their country, states establish some rules of taxation, and for non-residents they are somewhat different.
V Russian Federation individuals and organizations are recognized as tax residents.
Tax resident of the Russian Federation -
For the purpose of calculating personal income tax, tax residents are citizens who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months.
If a citizen has gone abroad for short-term (less than six months) treatment or training, as well as for the performance of labor or other duties related to the performance of work (provision of services) at offshore hydrocarbon deposits, then the period of his stay in the Russian Federation is not interrupted.
Also, regardless of the actual time spent in the Russian Federation, tax residents are Russian military personnel serving abroad, and employees of state authorities and local government sent to work outside the Russian Federation.
The countdown of 183 days starts from the date of crossing the border of the Russian Federation.
Consequently, persons who are on the territory of the Russian Federation for less than 183 calendar days within 12 consecutive months are not tax residents of the Russian Federation. This can be, for example, foreign tourists who come to Russia on vacation and excursions, students who come to study, people who come to work in the Russian Federation, etc. At the same time, the presence or absence of natural person citizenship of the Russian Federation does not matter when determining his status as a tax resident of the Russian Federation.
In other words, both a foreign citizen and a stateless person can be recognized as tax residents of the Russian Federation.
In turn, a Russian citizen may not be a tax resident of the Russian Federation.
Confirmation of the status of a tax resident of the Russian Federation
The tax legislation of the Russian Federation does not establish any rules for confirming the actual time of a citizen's stay in the Russian Federation and does not provide special order determining its tax status.
The documents confirming the actual presence of citizens on the territory of the Russian Federation are:
information from the timesheet;
copies of passport pages with marks of border control authorities about crossing the border;
data migration cards;
documents on registration at the place of residence (stay), drawn up in the manner prescribed by the legislation of the Russian Federation.
The status of a tax resident of the Russian Federation for the purpose of paying personal income tax
The assignment of a resident (non-resident) status to each taxpayer establishes his obligations to pay tax to the budget from his income, affects the types and methods of deductions.
In general, the income of individuals, regardless of their size, is taxed at a rate of 13%.
Income from sources in the Russian Federation received by an individual who is not recognized as a tax resident of the Russian Federation is subject to taxation at a rate of 30%.
In relation to dividend income from equity participation in the activities of Russian organizations received by such an individual, it is applied at the rate of 15%.
For income for which other tax rates when determining the tax base, rather than 13%, tax deductions, including standard deductions do not apply. That is, the income of an individual who is not recognized as a tax resident of the Russian Federation is taxed at an increased rate and is not reduced by tax deductions.
Tax resident of the Russian Federation - organization
For the purpose of paying income tax, the following organizations are recognized as tax residents of the Russian Federation:
Russian organizations;
foreign organizations recognized as tax residents of the Russian Federation in accordance with an international treaty on taxation issues - for the purpose of applying this international treaty;
foreign organizations, the place of actual management of which is the Russian Federation, unless otherwise provided by an international treaty on taxation issues.
Wherein, Russian organizations recognized - legal entities formed in accordance with the legislation of the Russian Federation.
Foreign organizations are recognized as foreign legal entities, companies and other corporate formations with civil legal capacity, created in accordance with the legislation of foreign states, international organizations, branches and representative offices of these foreigners and international organizations created on the territory of the Russian Federation.
At the same time, tax residents - organizations are calculated based on the profit received not only in the territory of Russia, but also in foreign countries.
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S.V. Razgulin,
active state adviser of the Russian Federation, class 3
The taxation of an individual's income is determined by his tax status. The types of income subject to taxation, the size of the applicable rate, the possibility of using tax deductions depend on the tax status. This interview is devoted to the issues of determining tax residency, calculating tax in the event of a change in this status during the year.
- Who are individuals - tax residents of the Russian Federation?
Clause 2 of Article 207 of the Tax Code of the Russian Federation, tax residents are individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months.
At the same time, military personnel and civil servants sent to work abroad are considered for the purposes of the Tax Code of the Russian Federation as tax residents of the Russian Federation.
In addition, in 2015, the specifics of recognizing as tax residents of individuals who were in the Republic of Crimea and Sevastopol in 2014 are provided.
- Does tax residency depend on citizenship?
According to the Tax Code of the Russian Federation, no. A Russian citizen may not be a tax resident of the Russian Federation. Tax residents of the Russian Federation can be recognized: a foreign citizen, a stateless person.
At the same time, it is necessary to take into account the agreements that the Russian Federation has with foreign states. An international agreement may establish a different procedure for determining residence. Including, provide options for resolving situations when an individual is a resident of both Contracting States. For example, to recognize in such a situation a person as a resident of the Contracting State in which he has permanent residence.
On January 1, 2015, the Treaty on the Eurasian Economic Union of May 29, 2014 entered into force. Taking into account Article 73 of the Treaty, taxation of income tax on personal income of a resident of a state party to the Treaty (Republic of Belarus, Republic of Kazakhstan) from employment in the territory of the Russian Federation is carried out from the first day of work under an employment contract at a rate of 13%. That is, at the rate provided for by Article 224 of the Tax Code of the Russian Federation for residents.
From January 2, 2015, the same procedure applies to residents of the Republic of Armenia. In the short term, it will also apply to residents of the Kyrgyz Republic.
It seems that the application of a 13% rate to income from employment in the Russian Federation does not automatically mean that persons from these countries are recognized as tax residents of the Russian Federation. Their tax status is determined in general order- depending on the time spent in the Russian Federation. Therefore, if at the end tax period they will not be recognized as tax residents of the Russian Federation, their income is taxed at a rate of 30%. Information about the impossibility of withholding the resulting taxpayer's debt must be submitted to tax authority in the manner prescribed by paragraph 5 of Article 226 of the Tax Code of the Russian Federation.
- What is the term for determining the residence time is taken as 12 months?
Any continuous 12-month period must be considered in determining the status of an individual. A specified period can start in one tax period and end in another (for example, from April 15, 2014 to April 14, 2015). Moreover, during the specified period in fact, 183 days can be recruited in the aggregate (summed up) - it is not necessary that they be spent in the Russian Federation continuously.
Dates of entry - exit are taken into account when calculating the days of stay in Russia.
At the same time, treatment, training (no more than 6 months) outside the Russian Federation, and since 2015, the performance of work (provision of services) at offshore hydrocarbon deposits (regardless of the duration of the work) does not interrupt the period of stay in the Russian Federation
Is it possible to immediately apply the 13% rate if the organization is sure that the individual will work in the Russian Federation for more than six months in the current tax period?
No, the estimated period of stay of an individual in the Russian Federation is not taken into account (letter of the Ministry of Finance of Russia dated November 15, 2007 No. 03-04-06-01 / 394). If the tax authority reveals an untimely withholding of tax, the fine under Article 123 of the Tax Code of the Russian Federation will be 20% of the untied amount.
Before the expiration of 183 days of stay in the Russian Federation, the income of an individual should be taxed as income of a non-resident - as a general rule, at a rate of 30%. Only to dividends and labor income selected categories for non-residents, paragraph 3 of Article 224 of the Tax Code of the Russian Federation established reduced rates.
- How to confirm tax residency for personal income tax?
The Tax Code of the Russian Federation does not establish a list of documents confirming the actual location of individuals in the Russian Federation. Responsibility for the calculation, withholding and transfer of tax, including the correct determination of the tax status of the recipient of income, lies with the tax agent.
Law enforcement practice is based on the right of the tax agent to demand from the taxpayer any documents drawn up in accordance with the law, allowing to establish the number of calendar days of stay of this person on Russian territory. Such documents include certificates from the place of work issued on the basis of a time sheet, copies of a passport with marks of border control authorities on crossing the border, a certificate of registration at the place of temporary stay.
Documents submitted by an individual related only to confirmation of tax status, tax agent it is advisable to keep at least until the end of the relevant current tax period.
And if the taxpayer reports that in the period preceding the payment of income, he was abroad for medical treatment?
The period of treatment up to 6 months inclusive is included in the period of stay in Russia. Treatment (receiving medical services) can be confirmed by an individual by an agreement with a foreign medical organization, certificates of the time spent on treatment, marks in the foreign passport.
What should a tax agent do if an individual refuses to submit documents confirming his residence?
When there are no supporting documents, but there are reasonable doubts that the person is a resident, then the tax agent is recommended to apply the rate not 13%, but 30%. At least until mid-July (if the person started working in January). If subsequently the taxpayer submits to the tax agent documents that at the time of the payment of income he was a tax resident of the Russian Federation, the tax amounts withheld at the rate of 30% are overpaid.
Suppose an employee is recognized as a tax resident. Is it necessary to further verify his status as a resident?
The tax status is determined on each income payment date. This rule should be followed if there is reason to believe that the residence of an individual may change during the year.
The final tax status of an individual, which determines the taxation of income received by him during the tax period, is established based on the results of the tax period (calendar year). But in most cases, already before the end of the tax period, it can be concluded that the status of an individual will not change, and accordingly choose the rate to be applied to his income: 13% or 30%.
It should be borne in mind that the tax status changed at the end of the year applies to income received from January 1 of the year, and not from the moment of such a change.
Please note that recalculation is made only for the tax period in which the person's status changed. For the previous tax period, tax obligations are not renegotiated.
It may happen that a person who is recognized as a tax resident on the dates of income payment terminates relations with a tax agent until his final status is determined based on the results of the current tax period. In this case, a possible subsequent change in the tax status of an individual does not affect the duties of a tax agent.
- Do I need to check the tax status when concluding civil contracts?
Of course you do. At the same time, the tax agent faces difficulties, especially when a long-term civil law contract is concluded with an individual, and there is no opportunity to check the presence of an individual at the workplace or is not expected at all (for example, in a lease transaction non-residential premises from an individual who is not individual entrepreneur). Therefore, recommendations to the tax agent to check the status of the recipient of income are relevant with each payment of income before the formation of the final tax status of an individual in the tax period.
- And what if an individual sells his apartment in the Russian Federation and at the same time permanently resides abroad?
Income from the sale of property located in Russia is subject to taxation in the Russian Federation.
Clause 17.1 of Article 217 of the Tax Code of the Russian Federation exempts from taxation income received by tax residents of the Russian Federation for the corresponding tax period from the sale of residential buildings, apartments, rooms, including privatized Living spaces, summer cottages, garden houses or land plots and shares in the said property owned by the taxpayer for 3 years or more.
If an individual is in the Russian Federation for less than 183 days in a tax period, such a person is not recognized as a tax resident of the Russian Federation. The proceeds from the sale in this tax period of the immovable property belonging to him will be taxed in full. For such income, an individual must submit a declaration and pay tax on his own.
The tax authorities will be able to become interested in the fulfillment of the obligation to pay tax, having received information from the Rosreestr authorities about the transfer of ownership of real estate.
The employee became a tax resident during the tax period. How can he get back the amount of tax withheld at the rate of 30%?
If the employee continues to work for a tax agent, then during the time remaining until the end of the tax period, the amount of excess withholding tax will be counted towards tax at the rate of 13% (tax will not be charged). This approach is reflected in the letter of the Ministry of Finance of Russia dated 12.08.2011 No. 03-04-08 / 4-146.
The Tax Code of the Russian Federation does not provide for the possibility for a tax agent to read off the tax that was excessively withheld from the income of an individual in one period in order to fulfill his obligation to pay tax in another period.
The refund of the tax amount to the taxpayer, in connection with recalculation at the end of the tax period in accordance with the status of a tax resident of the Russian Federation acquired by him, is made by the tax authority in the manner specified in clause 1.1 of Article 231 of the Tax Code of the Russian Federation and Article 78 of the Tax Code of the Russian Federation.
An individual must submit to the tax office a declaration, documents on overpaid tax, confirmation of his tax status.
- What actions should be taken if an employee turns from a resident into a non-resident?
In this case, personal income tax must be recalculated already upward - from 13 to 30% and without providing the employee with tax deductions (standard, social, property). The recalculation is done from the beginning of the calendar year in the month in which it became clear that the tax status of the employee for the current year can no longer change.
The amounts of personal income tax calculated from the beginning of the year at a rate of 13% are credited to the tax calculated at a rate of 30% (clause 3 of Article 226 of the Tax Code of the Russian Federation).
If the organization was unable to withhold the entire amount of personal income tax, recalculated at a rate of 30%, then no later than January 31 of the next year, it must notify the inspection and the employee about this fact and the amount of debt.
Let's assume a different situation. The organization sent workers to work abroad, but continued to withhold tax from their wages ...
Income of a non-resident is taxed in the Russian Federation only if it is received from sources in the Russian Federation - from Russian persons.
Income from work performed outside the Russian Federation refers to income from sources outside the Russian Federation. Therefore, such incomes received by non-residents are not taxed in the Russian Federation, regardless of who made the payment (letter of the Ministry of Finance of Russia dated 09.02.2015 No. 03-04-05 / 5273). In this case, the organization made a mistake not in determining the status of the employee, but in determining the source of income. The amounts of tax excessively withheld by the organization must be returned by it to the employees in accordance with paragraph 1 of Article 231 of the Tax Code of the Russian Federation.
A similar refund procedure applies if the organization, when an individual submits documents confirming his permanent presence in the Russian Federation, has withheld tax at a rate of 30%. This is not a recalculation of amounts due to a change in status, but an excessive collection of tax due to its incorrect determination.
Since 2015, the status of a tax resident began to play big role... The Tax Code of the Russian Federation includes provisions on a controlled foreign company, on the actual recipient of income.
Quite right. Since 2015, income received from sources outside the Russian Federation includes the amount of profit of a controlled foreign company. This became income for tax residents of the Russian Federation, recognized in accordance with the Tax Code of the Russian Federation as the controlling persons of this company (subparagraph 8 of paragraph 3 of Article 208 of the Tax Code of the Russian Federation).
When paying income to a foreign company from sources in the Russian Federation, it can indicate that the actual recipient of income (beneficiary) is an individual who is a tax resident of the Russian Federation. In this case, the taxation of the paid income is carried out in accordance with part two of the Tax Code of the Russian Federation (Article 7 of the Tax Code of the Russian Federation).
The implementation of these provisions of the Tax Code of the Russian Federation will require tax residents of the Russian Federation to submit tax returns and the payment of tax on income due to them.
- How to confirm Russian tax residency to offset foreign taxes?
For the purpose of applying agreements on the avoidance of double taxation, including the payment on the territory of the Russian Federation of taxes provided for by these agreements, an individual may receive confirmation of the tax residence of the Russian Federation. To confirm the actual status of a tax resident of the Russian Federation, you should contact Interregional Inspectorate FTS for centralized data processing.
Every citizen can lose the status of a tax resident in Russia and unexpectedly receive a tax non-resident certificate. To do this, it is enough to spend more than 183 days outside the Russian Federation in 12 months of a calendar year. There are only a few exceptions to the reasons for a long stay outside their home borders. A person who has lost his resident status in 2019 pays income tax at the rate of 30%. This is more than 2 times higher than the traditional "domestic" personal income tax.
How to find out your residency status?
Tax residency, according to the legislation in force in 2019 (Article 207 of the Tax Code), is determined purely by the duration of a citizen's stay in the Russian Federation. The key milestone is 183 days. Left the country for more days a year - it becomes difficult to confirm the status. Although here, there may be options to obtain the appropriate certificate.
Particular difficulties are created by the uncertainty of the moment from which these 12 months are counted. For tax office an annual period is a tax period, that is, a calendar year. It is during this time that payments are accrued for individuals and legal entities. In addition, for 2019 there are several exceptions for classifying a person as a Russian resident:
- if a citizen left for short-term training (no more than six months);
- if a citizen left the territory of the Russian Federation for the necessary treatment (also for no more than 6 months);
- if a citizen works as a long-distance seafarer or in the production of hydrocarbons at sea and is forced to be on long business trips;
- if a person has his own home in Russia (and this is confirmed by documents of ownership) - this provision came into force after a special letter from the Federal Tax Service, issued in 2015 and entered into force in 2016;
- if a person who applies for tax residency and the corresponding certificate has a "center of vital interests" in the Russian Federation: family, business or work (which are the main source of income) - this norm is also fixed in a special letter tax service.
Almost all of the listed standards are not universal and indisputable. Especially the norms stipulated in special letters of the Federal Tax Service of the Russian Federation. The status description in force in 2016 may change radically next year. That is why for an explanation of the current taxation procedure, if you have certain doubts about the status, you need to contact the tax office.
How to prove residency?
The confirmation that tax residency requires for the fiscal police is fairly easy to provide. Proof of status in 2019 does not require a large package of documents. The following documents can become evidence of whether an individual is a tax resident of Russia:
- official registration in the Russian Federation;
- pages of the foreign passport of an individual with marks about crossing the border of the Russian Federation;
- visa with stamps on stay in the territory of another state;
- air and train tickets to destinations outside the Russian Federation;
- an employment contract with an employer in Russia;
- migration cards;
- copies of the time sheet from the employer.
Consequently, both a citizen of the Russian Federation and a citizen of any other country who have, for example, a work visa, can become a tax resident and receive a corresponding certificate. In 2019, the Russian Federation has formal agreements with a number of countries around the world on the avoidance of double taxation. However, if such an opportunity exists, an individual who is obliged to pay taxes on profits prefers to provide confirmation that they have the status of a resident in the Russian Federation, since in our country tax rates are lower than, for example, in Europe.
In 2019, citizens of Belarus, Armenia and Kazakhstan who work in Russia have a special position. Regardless of the length of stay in the country or whether a certificate of resident has been obtained, they pay 13% of personal income tax. The same rate applies to those workers who are citizens of other countries, but officially have a certificate of the special value of their work. In fact, confirmation of the position of a Russian tax resident for individuals is not often required. In most cases, such a legal action is necessary to avoid double taxation in the territory of any other state.
Tax residency can apply not only to individuals, but also to legal entities. In relation to them, confirmation of status may also be required. Everything is simple with organizations that were founded and registered in the Russian Federation in accordance with the legislation of our country. The other 2 cases are more complicated.
- it foreign companies or organizations that have secured the status of tax residents of the Russian Federation by virtue of compliance with an international tax treaty.
- These are foreign companies that are controlled directly from / to the Russian Federation.
To confirm the position of the Russian tax resident of the organization, it is necessary to provide constituent documents or a certificate of special status. At the same time, the status imposes a tax burden on any income received everywhere, not only in the Russian Federation.
What will a non-resident lose?
The peculiarities of taxation of non-residents are also reflected in the legislation of Russia. Especially characteristic moments:
- a non-resident of the country pays taxes only for income received on the territory of Russia;
- an individual who is a non-resident is not entitled to receive any deductions ( it comes both standard and property and social deductions);
- non-residents need to provide documents on their current position (in relation to residence) to the tax office every time after receiving a profit (whether it be dividends, wage or other types of income). Modern taxation dictates such conditions in order to avoid the possibility of overpayment of taxes if an individual suddenly acquired the status of a resident;
- You can return overpaid taxes only at the end of the year (calendar) and only through an official appeal to the tax office.
But the main difference, of course, concerns the size interest rate... Non-residents pay 30% of personal income tax on any income received in our country. The only exceptions are dividends from joint stock company or LLC. The rate for this type of income is only 15%.
In all other cases (including when on a business trip or vacation abroad), the period of stay abroad is not included in the number of days of stay in Russia.
This procedure follows from paragraph 2 of Article 207 of the Tax Code of the Russian Federation. This conclusion is also confirmed by the Ministry of Finance of Russia in a letter dated July 26, 2007 No. 03-04-06-01 / 268.
An example of determining the tax status of a person (resident or non-resident) for personal income tax purposes. During the year, the person repeatedly went on business trips abroad.
The work of a citizen of Moldova A.S. Kondratyev is associated with business trips. During 2015 (365 days), he was sent three times on foreign business trips for a period of 100, 20 and 40 days (excluding the day of leaving Russia and returning to Russia). The total duration of business trips abroad was 160 days.
In addition, Kondratyev went on vacation abroad for 24 days (excluding the day of leaving Russia and returning to Russia).
In total, over the past 12 months, Kondratyev has spent:
- abroad - 184 days (160 days + 24 days);
- on the territory of Russia 181 days (365 days - 184 days), that is, less than 183 days.
Kondratyev is recognized as a tax non-resident.
Situation: Is the 12-month period interrupted when determining the tax status of a foreigner who leaves the country due to the expiration of his permit to stay in Russia? Next year he re-enters the Russian Federation.
No, it is not interrupted.
The legislation established a unified procedure for determining the tax status of a person when calculating personal income tax for non-residents.
If during the next 12 consecutive months a person has been in Russia for 183 calendar days or more, he is recognized as a tax .
If during the next 12 consecutive months a person has been in Russia for less than 183 calendar days, he is a tax .
This follows from the provisions of paragraph 2 of Article 207 of the Tax Code of the Russian Federation. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 5, 2008 No. 03-04-06-01 / 115.
The use of exactly a 12-month period to determine the tax status of the personal income tax payer is mandatory. Moreover, if a person pays personal income tax from his income on his own, then the 12-month period is equal to the calendar year in which the income was received (clause 2 of article 207, article 216 and 228 of the Tax Code of the Russian Federation). Interruption of this period is not provided for by law (including for reasons, for example, termination or re-conclusion of an employment contract, departure and return to the territory of Russia). At the same time, the number of days of a person's stay in Russia (less or more than 183 days) during a 12-month period can be interrupted. This is confirmed by the provisions of paragraph 2 of Article 207 of the Tax Code of the Russian Federation.
If a person traveled abroad for treatment or education (for a period not exceeding six months), then the 12-month period is not interrupted. The duration of the trips is included in the calculation of 183 days (clause 2 of article 207 of the Tax Code of the Russian Federation). In this case, the purpose of the trip must be documented (for example, when undergoing treatment - by an agreement with a medical institution, a certificate indicating the time of its conduct and a copy of the passport with a border control mark) (letter of the Ministry of Finance of Russia dated June 26, 2008 No. 03-04-06- 01/182).
If a person left the Russian Federation for other reasons (including in connection with the re-registration of migration documents, termination of the employment contract), then the 12-month period for determining the person's tax status is also not interrupted. However, the days of staying abroad should be excluded from the calculation of 183 days (letter of the Ministry of Finance of Russia dated May 26, 2011 No. 03-04-06 / 6-123).
Documents confirming a short-term stay abroad
The documents confirming the presence of a person outside Russia for short-term treatment or training include:
- contracts with medical (educational) institutions for treatment (training);
- certificates issued by medical (educational) institutions, indicating the treatment (training) with an indication of its time;
- copies of passport pages with special visas and border control marks about crossing the border.
At the same time, restrictions on age, types of educational institutions and disciplines studied, medical institutions and diseases, there is no list of countries in which training or treatment takes place.
This is stated in the letters of the Ministry of Finance of the Russian Federation dated June 26, 2008 No. 03-04-06-01 / 182, the Federal Tax Service of Russia dated October 15, 2015 No. ОА-3-17 / 3850 and dated July 20, 2012 No. ОА3- 13/2525.
Traveling abroad is only important for counting the number of days of stay in Russia (less than or more than 183 days). It does not interrupt during the 12 month period.
This procedure follows from paragraph 2 of Article 207 of the Tax Code of the Russian Federation.
It is possible that within a year (for example, seven months) the number of days a person stays in Russia will reach 183 days. In this case, it becomes ... And this status cannot change by the end of the year. This is confirmed by 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.
An example of determining the tax status of a person (resident or non-resident) for personal income tax purposes
In June 2014 A.V. Lviv received income from the sale of a car.
Personal income tax from the amount received Lviv must calculate and transfer to the budget on its own (subparagraph 2 of paragraph 1 of article 228 of the Tax Code of the Russian Federation).
To find out what rate to take for calculating personal income tax, Lviv must determine its tax status (resident or non-resident).
The tax period for personal income tax is a year (Article 216 of the Tax Code of the Russian Federation). Lviv should calculate and transfer the tax to the budget according to its results - when the year ends (clause 4 of article 228 of the Tax Code of the Russian Federation). Therefore, Lviv determined its tax status as of January 1, 2015 (when 2014 ended, in which it received income from the sale of a car).
The 12 months that precede this date is the period from January 1 to December 31, 2014 (365 days).
During this period, Lviv left Russia only once - for 28 days during vacation (excluding the day of leaving Russia and returning to Russia). At this time, the 12-month period is not interrupted, during which Lviv must determine its time spent in Russia (more or less 183 days). However, the 28 days that Lviv vacationed abroad are not included in the calculation of the time spent in Russia (more or less 183 days).
Thus, for the next 12 consecutive months of 2014, Lviv spent in the Russian Federation:
365 days. - 28 days. = 337 days
Since Lviv spent more than 183 days in Russia (337 days> 183 days) in the next 12 consecutive months of 2014, he is a tax resident of Russia.
Situation: Does the residence permit confirm the time of the person's actual stay in Russia? The actual time of stay in the Russian Federation must be calculated in order to determine the tax status of a person (resident or non-resident) for the purpose of calculating personal income tax
No, it doesn't.
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 tax status. These can be any documents confirming the fact of a person's presence in the country. So, the dates of entry into and exit from Russia can be set by the marks:
- in the passport;
- in the diplomatic passport;
- in the service passport;
- in the seaman's passport (seaman's identity card);
- in the migration card;
- on the refugee's travel document, etc.
If there is no mark in the passport (for example, a person came from Ukraine or the Republic of Belarus), then other documents may be proof of stay in Russia. For example, documents on registration at the place of residence, receipts for hotel accommodation. For working people - timesheets or certificates from the place of work, issued on the basis of these timesheets. For students - a certificate from the place of study, which confirms the actual attendance of the educational institution.
This follows from the letters of the Ministry of Finance of Russia dated January 13, 2015 No. 03-04-05 / 69536, the Federal Tax Service of Russia dated May 25, 2011 No. AS-3-3 / 1855.
A residence permit confirms only the right of a foreign citizen (stateless person) to permanent residence in Russia, as well as for free entry to and exit from the country. For stateless persons, a residence permit is also an identity document. This is stated in paragraph 1 of Article 2 of the Law of July 25, 2002 No. 115-FZ.
Thus, a residence permit confirms the citizen's right to reside in the Russian Federation (certifies his identity), but is not a document confirming the actual time spent by a person in the country.
The article provides descriptions and characteristics of a currency resident, tax resident.
Tax NON-RESIDENT - RESIDENT of the Russian Federation - 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 is actually in Russia. The period for which the number of days of stay in Russia is determined is 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 for the periods of his departure abroad:
- for short-term (less than six months) treatment or training;
- for the performance of labor or other duties related to the performance of work (provision of services) at offshore hydrocarbon deposits.
During the tax period, the 12-month period is determined on the corresponding date of receipt of income. That is, the tax status of an employee may change during the year. Departure outside Russia is only relevant for counting the number of days of stay in Russia and does not interrupt during the 12-month period.
If during a tax period (for example, seven months) the number of days of an employee's stay in Russia has reached 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 depending on the duration of the employee's stay in Russia in the next year (letter of the Ministry of Finance of Russia No. 03-04-06 / 6-79 dated April 7, 2011). That is, if, as of December 31, 2017, the employee was recognized as a non-resident, and in January 2018 became a resident, personal income tax amount held 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;
- for 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 income of an individual resident of the Russian Federation is subject to personal income tax at a rate of 13%, and a non-resident at a rate of 30%. A "physicist" acquires resident status if he is 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 tax must be paid. For example, on May 10, 2012, an individual will be paid the salary for April. The employer (tax agent) needs to decide on the date May 10, 2012 whether the employee is a tax resident in order to know at what 13% or 30%.
For this, the 12-month period prior to the date of receipt of income is taken. In our example, the beginning of such a period is May 10, 2013, and the end is May 09, 2014.
Meanwhile, the period of an individual's stay 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 does not leave for training and treatment, but for holidays, they do not fall under this article and are not included in the period when an individual is in the Russian Federation.
As a result, if the days of an individual's stay in the territory of the Russian Federation have accumulated 183 or more, then the person is tax resident.
So, the period of stay in Russia (less 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 controlling departments (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. ОА-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 tax status. Consequently, these can be any documents confirming the fact of a person's presence in the country. So, the dates of entry into and exit from Russia can be established by the marks of the Russian border service:
- in the passport;
- in the diplomatic passport;
- in the service passport;
- in the seaman's passport (seaman's identity card);
- in the migration card;
- on a refugee travel document, etc.
It will be possible to confirm the tax residence of the Russian Federation with a special document
The FTS approved the procedure for confirming the status of a tax resident of the Russian Federation, as well as the forms of the documents used in this case. FTS order dated 07.11.2017
To obtain a document confirming Russian residency (for example, for the purpose of applying double taxation treaties), an organization, individual entrepreneur or individual must submit an application to the Federal Tax Service or an authorized tax authority in an approved form. Such a statement can be submitted both on paper (in person or by mail), and in in electronic format with the new electronic service, as well as in the "taxpayer-individual".
Application consideration period - 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 ownership of 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 has been in our country for less than 183 days.
Note: Letter of the Federal Tax Service of Russia dated 11.12.15 No. ОА-3-17 / [email protected].
An individual may be tax resident if he has there is permanent housing in Russia... The presence of such housing is confirmed by a title deed or permanent registration at the place of residence in Russia. This 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 is 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 of special articles of the above-mentioned international treaties. They are similar to the norms of Article 14 of the Model Agreement, approved by the 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 the inspectorate of the fact of the loss of the status of a tax resident of the Russian Federation, as well as of confirmation of the status of a non-resident of Russia.
When determining the tax status of an individual, citizenship and place of registration do not matter
An individual who is actually 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" with an individual does not affect this status. This was reported by the Federal Tax Service of Russia in a letter dated 04.10.2017 No. GD-3-11 / [email protected], thereby adjusting their position on this issue, given 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. An exception is the persons separately mentioned in (in particular, Russian military personnel serving abroad).
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The employee became a resident - personal income tax, calculated at 30%, counts towards
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 overly 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 since 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, excessive withholding tax amounts are formed. They should be accepted for offset for further accruals.
If at the end of the year the entire surplus does not work out, then the employee will be able to return the remainder on his own by contacting the IFTS at the place of residence (stay).
note, what personal income tax rate 30% does not apply to income of all non-residents. It will help you not to make a mistake when calculating the tax Personal income tax virtual assistant 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 from the income received at the rate of 30 percent. Wherein tax deduction a non-resident cannot use it. Such clarifications are contained in the letter of the Federal Tax Service of Russia dated 09/27/17 No. GD-3-11 / [email protected].
With respect to income received from the sale of housing by a non-resident, the tax base is determined without the application of deductions, as well as 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 the income received from the sale will have to pay personal income tax at a rate of 30 percent.
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Foreign exchange resident - non-resident
The concepts of resident and non-resident in terms of the law on foreign exchange 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 representations of the Russian Federation abroad;
- 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-resident persons.
Note: The concept of a resident for purposes currency control is not completely equivalent to the concept of a tax resident (which for an individual does not correspond to the presence of a residence permit, but to the number of days of stay in the Russian Federation in this year).
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Tax resident and "foreign currency" resident are not the same thing
The tax office recalled which citizens are residents for the purposes of foreign exchange legislation, and also told what fines await those who did not notify the Federal Tax Service Inspectorate about opening / closing accounts in banks located outside the Russian Federation.
Note: Letter of the Federal Tax Service dated July 16, 2017 No. ZN-3-17 / 5523
So, " currency "residents citizens of the Russian Federation are recognized. And if a resident has opened / closed an account / deposit in 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 in addition, his responsibilities include the presentation of a report on the movement of funds for such an account / deposit.
For failure to submit, for example, a notification, a citizen faces a fine of 4,000 rubles or more. up to 5000 rubles If he nevertheless notified the Inspectorate of the Federal Tax Service, but in violation of the deadline, then the fine will be from 1000 rubles. up to RUB 1,500