Who is a resident and non-resident of the Russian Federation: how to determine your status? Tax resident of the Russian Federation: who is it?

Tax resident- any person who, according to the legislation of the state, is subject to taxation there on the basis of his place of residence, his permanent residence, the place of his registration as a legal entity, the location of his governing body or other similar criterion.

For tax residents of their country, states establish the same taxation rules, and for non-residents they establish slightly different ones.

In the Russian Federation, tax residents are individuals and organizations.

Tax resident of the Russian Federation -

For the purpose of calculating personal income tax, tax residents are citizens who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months.

If a citizen has traveled abroad for short-term (less than six months) treatment or training, as well as to perform labor or other duties related to the performance of work (provision of services) in offshore hydrocarbon fields, then the period of his stay in the Russian Federation is not interrupted.

Also, regardless of the actual time spent in the Russian Federation, Russian military personnel serving abroad and employees of state authorities and local governments sent to work outside the Russian Federation are recognized as tax residents.

The countdown of 183 days begins from the date of crossing the border of the Russian Federation.

Consequently, persons who stay in the Russian Federation for less than 183 calendar days over the next 12 consecutive months are not tax residents of the Russian Federation. These could be, for example, foreign tourists coming to Russia on vacation and excursions, students coming to study, people coming to work in the Russian Federation, etc. At the same time, whether an individual has Russian citizenship or not 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 Russian tax resident status

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 for a special procedure for determining his tax status.

Documents confirming the actual presence of citizens on the territory of the Russian Federation are:

information from the working time sheet;

copies of passport pages with border crossing marks from border control authorities;

migration card data;

documents on registration at the place of residence (stay), executed in the manner established by the legislation of the Russian Federation.

Tax resident status of the Russian Federation for personal income tax purposes

Assigning resident (non-resident) status to each taxpayer establishes his obligations to pay tax to the budget on his income and 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%.

With respect to income in the form of dividends from equity participation in the activities of Russian organizations received by such an individual, the rate of 15% is applied.

For income for which tax rates other than 13% are provided when determining the tax base, tax deductions, including standard deductions, are not applied. That is, the income of an individual who is not recognized as a tax resident of the Russian Federation is taxed at a higher rate and is not reduced by tax deductions.

Tax resident of the Russian Federation - organization

For the purposes 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 matters - for the purposes of applying this international treaty;

foreign organizations whose place of actual management is the Russian Federation, unless otherwise provided by an international treaty on taxation issues.

At the same time, Russian organizations are recognized as legal entities formed in accordance with the legislation of the Russian Federation.

Foreign organizations are recognized as foreign legal entities, companies and other corporate entities with civil legal capacity, created in accordance with the legislation of foreign states, international organizations, branches and representative offices of these foreign entities and international organizations created on the territory of the Russian Federation.

At the same time, tax resident organizations are calculated based on profits received not only in Russia, but also in foreign countries.

Still have questions about accounting and taxes? Ask them on the accounting forum.

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When distinguishing between the concepts of “resident of the Russian Federation” and “non-resident of the Russian Federation,” you can often hear that any Russian citizen is considered a Russian resident. In fact, such a status is assigned based on the length of time a person stays on Russian territory.

Basically, these distinctions are necessary for taxation and control in the field of currency legislation. Tax categories have different tax rates, and currency categories have different responsibilities when opening accounts abroad and using them.

Tax residents and non-residents

Residents– these are citizens of the Russian Federation or citizens of other states who have stayed on the territory of the Russian Federation for more than 183 days over the past 12 months.

However, the period of 183 days does not have to be consecutive. The main thing is that the total number of days during the year must be at least 183.

Non-residents– Russian and other citizens staying on Russian territory for less than 183 days in a consecutive 12 month period.

Exceptions:

Russian military personnel serving abroad.
Civil servants on business trips abroad.

For employees of consulates and trade missions, the status is determined in accordance with the generally established procedure.

Obtaining tax resident status

How and who becomes a tax resident:

citizens of Russia automatically, unless otherwise proven (fact of residence in the Russian Federation for less than 183 days);
foreign citizens are automatically recognized as non-residents unless they prove that they have lived in the Russian Federation for more than 183 days.

A residence permit in the Russian Federation of a foreign citizen alone does not confirm his recognition as a tax resident.

Determining this status is important. For example, for residents of the Russian Federation, personal income tax (NDFL) is levied at a rate of 13%, for non-residents - 30%.

Currency resident / non-resident

All Russian citizens are currency residents, as well as foreign citizens with a residence permit and stateless persons permanently residing in the Russian Federation.

At the same time, the legislation provides for the responsibilities of currency residents that arise when opening and maintaining accounts abroad:

inform the tax authorities about opening, changing details or closing accounts in foreign banks (within a month);
send reports on transactions on these accounts once a year (no later than 1.06 of the year following the reporting year);
carry out only those operations listed in Art. 12 of the Law of the Russian Federation “On Currency Regulation and Currency Control”.

Until 2018, citizens living abroad of the Russian Federation for more than 12 months were recognized as currency non-residents.

However, upon entering the territory of Russia, even for a day, they again became currency residents with the renewal of the need to fulfill all legal requirements, which is extremely inconvenient for citizens permanently living and working abroad, but periodically coming to Russia to visit relatives or on vacation.

On January 1, 2018, amendments to the law came into force, according to which all Russian citizens, regardless of the length of stay abroad, are currency residents. But at the same time, individuals who permanently reside abroad for more than 183 days within 12 months are exempt from restrictions of currency legislation and are not required to inform the tax authorities about their accounts in foreign banks.

Thus, tax and currency residents have become virtually equivalent concepts.

Tax residents of the Russian Federation are all citizens registered or actually living here for about one hundred eighty-three days over a twelve month period without traveling abroad. This provision is enshrined in laws regulating transactions with currency, including interethnic relations.

Some legislative acts indicate that tax residents of the Russian Federation are citizens who have certain responsibilities and rights. But in some situations these concepts have significant differences in the scope of use.

Important! People residing in the country for more than 183 days are not considered tax residents. For example, foreign tourists who arrived at a resort or on an excursion, students who come to study, as well as citizens who came here for work. That is, whether a person has citizenship of the Russian Federation does not affect the determination of his residence.

We can say that tax residents of the country can be citizens of another country and even persons without citizenship. A citizen who does not receive official income is not a tax resident (TR). It may be noted that persons who are not NRs of Russia are treated as taxpayers solely on the basis of profits.

Individual as a tax resident

HP is subject to taxes. It has a similar status due to its permanent location. All tax payers are divided into people who are residents and non-residents of a given state. The inclusion of a tax payer in this group determines his tax status and his appropriate responsibility.

HP is a physical a person permanently residing on the territory of the Russian state. This applies to both foreign residents and stateless persons, but who actually live on its territory for at least one hundred and eighty-three days throughout the year.

Residence status in Russia must be renewed every year. There are situations when the mere criterion of short-term residence in the state is not enough to establish residency.

In this case, other signs apply, namely:

location of your own home;
personal and economic connections;
citizenship.

For a legal entity that is a tax payer, testing is carried out in the form of a test by a foreign corporation, which directly depends on the country in which this type of testing is formed, as well as the actual location, the area in which central control and management will be carried out, the area where the current management of the company is carried out , business purpose.

It is worth noting! In order to be an IR, legal entities are required to make contributions to the budget of the state to which they are directly related according to the status established for them by the tax code. For each individual, this is considered fundamental, since it depends on him what tax must be paid: thirteen percent for a resident or thirty percent for a non-resident, because the difference in the amount is very large. Nationality plays no role in determining residence status.

But the status of a FL NR has its own properties, which lie in the fact that those persons who have residency status pay personal income tax only on profits received only from country sources. They restore their residence status for each compensation payment period.

Important! The return of excess funds for personal income tax can only be made at the end of the year. The refund is made directly through the tax structure. This type of taxpayer is not affected by the rules on standard, property and social tax deductions.

It is possible to certify residence status using any official document that certifies actual residence on the territory of the Russian state for more than one hundred eighty-three days. Such documents are considered to be a passport with a note about arrival in a given state, tickets, visas with stamps, a certificate of registration at the place of temporary stay.

What is the difference between a tax resident and a non-resident?

According to Article Eleven of the Tax Code of the Russian Federation NRs of a state are individuals who actually reside in a given state for about one hundred and eighty-three days. That is, the residence status of the Russian Federation is determined based on the duration of stay in the country in each calendar year (from the first of January to the thirty-first of December) without taking into account the last and subsequent periods.

A resident is called A legal entity or individual entrepreneur that is registered in the country and is fully subject to the law.

A non-resident is called A legal entity or individual entrepreneur that operates in one state, but is permanently registered and lives in another.

Non-residents pay tax only on profits they receive from sources within the territory of the Russian Federation. This is where the differences between a resident and a non-resident lie.

Object of resident taxation

The object of taxation of a resident is his income, in particular, funds received in the form of wages, scholarships, pensions and other types of income. For residents, the object of taxation will be all profits that they receive from sources both in Russia and abroad.

Confirmation of tax resident status of the Russian Federation

Issue Confirmation of tax resident status of the Russian Federation to individuals who are registered as individual entrepreneurs, registered with the tax office and who pay taxes and fees on the territory of Russia stipulated by agreements in order to avoid double taxation.

Confirmation is issued when:

providing a certificate of the established form to the relevant organizations;
signing by an appointed official of a statement of the established form;
affixing a seal by an authorized person at a specialized tax authority.

Questions and answers

Question 1: Am I considered an NR of the Russian state if I have lived on its territory for one hundred and ninety days since the beginning of the year, but then left to live outside the state until the end of this year?

Answer: When determining the tax status of an individual, it is necessary to take into account the twelve-month period, which determines the date of acquisition of profit, including those that began in one tax calendar period and last in another tax year.

Question 2: Hello! Can you tell me what documents are used to determine the residence status of a citizen of the Russian Federation?

Answer: The following documents are needed: passport of a citizen of the Russian Federation; border crossing mark in order to monitor your monthly stay in Russia.

Question 3: I have issued a Temporary Stay Permit. Will I be a resident of the Russian Federation after the cancellation of the temporary residence permit?

Answer: A tax resident is a person who lives on the territory of the Russian Federation for one hundred and eighty-three calendar days.

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Who is a resident?

Getting acquainted with the tax legislation of Ukraine, we very often come across the concepts of “resident” and “non-resident”. Most people mistakenly believe that the concept of “resident” means a citizen of Ukraine, and, accordingly, “non-resident” - or a stateless person. This statement is not true enough.

For greater convenience in determining tax rates and certain features of collecting taxes and fees, the legislator divides tax payers into two categories: residents and non-residents. It is worth noting that such a distinction is used not only in the field of tax law, but also in other areas, for example, customs and banking law and the like.

Subjects falling under the category of residents

Despite the popular belief that a resident is necessarily an individual, it should be noted that legal entities are also subject to division into residents and non-residents.

Thus, the Tax Code of Ukraine determines that residents can be individuals, legal entities and diplomatic missions, consular offices and other official representative offices of Ukraine that are located abroad, subject to a set of conditions.

A legal entity is classified as a resident if it is created and carries out its activities in accordance with the legislation of Ukraine, regardless of its location. That is, a legal entity can be located both on the territory of Ukraine and abroad. This means that even legal entities located and operating in the territory of another country, but in our state for tax purposes will be considered residents.

Using the same principle, we determine which category a separate division of a legal entity that carries out its activities without creating a separate legal entity belongs to.

The legislator classifies all diplomatic missions and consular offices of Ukraine that carry out their legally required activities in other countries as residents. As for the official representative offices of Ukraine abroad, we classify them as residents only on the condition that they are endowed with diplomatic privileges and immunities. Otherwise, such representative offices will benefit from the tax rules provided for non-residents.

An individual is considered a resident regardless of citizenship, that is, it can be a citizen of Ukraine, a foreigner, or a stateless person. The main criterion by which an individual is classified as a resident is his permanent place of residence in Ukraine. Consequently, an individual permanently residing in Ukraine pays taxes according to the rules provided for by law for residents.

Rules for classifying an individual as a resident

It is usually very easy to determine whether a person is a resident or a non-resident, but there are ambiguous situations in which this determination poses certain difficulties. To resolve this issue, tax legislation establishes a number of rules by which we determine whether a person is a resident or not.

So, if a person lives both in Ukraine and in some other country, then he is considered a resident if he has a permanent place of residence in Ukraine. For example, a person, say a citizen of Ukraine or a stateless person, lives in Ukraine for some time and lives in neighboring Poland for some time. For tax purposes, such a person will be considered a resident, provided that it is in Ukraine that he has a permanent place of residence, that is, such a person has registered his place of residence on the territory of Ukraine and in accordance with the norms of Ukrainian legislation.

There are situations in which a person has a place of permanent residence both in Ukraine and in another state, that is, for example, he has a registration of a place of residence in Ukraine in accordance with the law of Ukraine and a registration of a place of residence in another country in accordance with its legislation. In this case, a person is a resident if, among these two states, it is with Ukraine that he has closer economic or personal ties, that is, it is in Ukraine that the center of vital interests of such a person is located, namely his family, or the person is registered as an individual - an entrepreneur. laws of Ukraine, etc.

If even according to such rules it is impossible to determine whether a person is a resident or a non-resident, then we consider him a resident if he lives on the territory of Ukraine for more than six months. So, if a person lived in Ukraine for 183 days during the tax period, which is a calendar year, then he is considered a resident. It should be noted that the legislator in this period includes the day of arrival and the day of departure of the person.

When it is impossible to determine the status of a person based on any of these conditions, then if such a person is a citizen of Ukraine, he is considered a resident.

In addition, a person can independently determine his permanent place of residence in Ukraine by submitting an appropriate application to the State Migration Service of Ukraine and use the tax rules provided for a resident.

If difficulties arise in determining a person as a resident or non-resident, or in calculating and paying taxes and fees, you should consult with a lawyer.

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

Tax NON-RESIDENT - RESIDENT of the Russian Federation - Russia, tax legislation

As a general rule, the status of an income recipient should 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 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 training;
to perform labor or other duties related to the performance of work (provision of services) in offshore hydrocarbon fields.

During the tax period, the 12-month period is determined on the relevant date of receipt of income. That is, an employee’s tax status may change during the year. Traveling outside of Russia is only relevant for calculating the number of days of stay in Russia and does not interrupt the flow 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 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 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 became a resident, the amount of personal income tax withheld in 2017 is not recalculated.

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

for foreigners invited to Russia to work 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.

According to the 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%. A “physicist” acquires resident status if he stays on the territory of the Russian Federation for at least 183 days over the next 12 consecutive months.
Personal income tax rates in 2017(.pdf 153Kb)

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How to determine and calculate your tax residency?

The question of the tax status of an individual is decided in relation to the date on which this person receives the income on which tax must be paid. For example, on May 10, 2012, an individual will be paid wages 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 rate 13% or 30%.

For this purpose, 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, and the end is May 9, 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 your 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 an individual’s stay on the territory of the Russian Federation totals 183 or more days, 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 regulatory agencies (letters of the Ministry of Finance of Russia dated March 21, 2011 No. 03-04-05/6-157, 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 the number of days of stay in Russia can be determined to determine tax status. Consequently, these can be any documents confirming the fact that a person is in the country. Thus, the dates of entry into and exit from Russia can be determined by the marks of the Russian border service:

in the passport;
in a diplomatic passport;
in the service passport;
in the seafarer’s passport (seafarer’s identity card);
in the migration card;
in the refugee travel document, etc.

Tax residency in the Russian Federation can be confirmed with a special document

The Federal Tax Service has approved the procedure for confirming the status of a tax resident of the Russian Federation, as well as the forms of documents used for this. Order of the Federal Tax Service dated November 7, 2017

To obtain a document confirming Russian residence (for example, for the purposes of applying double taxation agreements), an organization, individual entrepreneur or individual must submit a corresponding application to the Federal Tax Service or an authorized tax authority in an approved form. Such an application can be submitted both on paper (in person or by mail), or electronically using the new electronic service, as well as to the “individual taxpayer”.

Application processing time - 40 calendar days.

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Long-term work of a Russian citizen abroad does not deprive him of his tax resident status 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 is in our country for less than 183 days.

Note: Letter of the Federal Tax Service of Russia dated December 11, 2015 No. OA-3-17/4698@.

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. 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 tax rights of the contracting states (Russia and the country in which the employee works) in relation to income from work is made on the basis of the provisions of special articles of the international treaties mentioned above. They are similar to the provisions 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 inspectors of the fact of 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 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. Having a permanent “registration” for an individual does not affect this status. The Federal Tax Service of Russia reported this in a letter dated October 4, 2017 No. ГД-3-11/6542@, thereby adjusting its position on this issue given above.

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

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The employee has become a resident - personal income tax, calculated at 30%, is counted

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 tax resident status 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, tax was withheld at a rate of 30%, after recalculating personal income tax at the resident rate, excess tax amounts are formed. They should be taken into account for further calculations.

If at the end of the year the entire surplus cannot be offset, then the employee will be able to return the rest on his own by contacting the Federal Tax Service at his place of residence (stay).

note that the personal income tax rate of 30% does not apply to the income of all non-residents. Helps you avoid making mistakes when calculating taxes Virtual personal income tax 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 at a rate of 30 percent on the income received. However, a non-resident cannot take advantage of the tax deduction. Such clarifications are contained in the letter of the Federal Tax Service of Russia dated September 27, 2017 No. GD-3-11/6410@.

In relation to income received from the sale of housing by a non-resident, the tax base is determined without the use 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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Currency resident - non-resident

The concepts of resident and non-resident in terms of the law on currency regulation (Federal Law of 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;
Russian Federation, its constituent entities and municipalities.

Accordingly, non-residents include:

non-resident individuals;
foreign legal entities;
foreign organizations that are not legal entities;
official representative offices 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 the purposes of currency control is not entirely 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 a given year).

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A tax resident and a “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 fines await those who did not notify the Federal Tax Service about the opening/closing of 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, " foreign 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 Federal Tax Service about this. And in addition, his responsibilities include submitting 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 Federal Tax Service, but in violation of the deadline, then the fine will be from 1000 rubles. up to 1500 rub.