Who is the tax resident? Tax resident of the Russian Federation is ...

The concept of "tax resident" can be applied to Russian organizations, branches, offices and other separate divisions Foreign organizations operating in the territory of the Russian Federation, Russian and foreign physicals, including individual entrepreneurs. The presence of the status of the tax resident of the Russian Federation affects the procedure for taxation of persons in accordance with russian legislation, as well as in accordance with international treaties, which the Russian Federation concluded with foreign states. The fact that the organization or the physical is tax residents of the Russian Federation, we will tell in our material, as well as we will give a sample of the application to confirm the status of the Tax Resident of the Russian Federation.

Whether you are the Tax Resident of the Russian Federation

We give the table in the table under which in 2017 the tax residents of the Russian Federation are individuals and organizations.

* The period of finding the physician in the Russian Federation is not interrupted for periods of its departure for treatment or training for less than 6 months, as well as for the performance of labor or other duties at the seaside deposits of hydrocarbon raw materials.

Confirmation of the status of the tax resident of the Russian Federation

We were told to the confirmation of the status of the tax resident by the Organization.

To obtain an official document from the tax authority on the tax residency of the Fisliso, as well as the organization, should apply for the Interregional Inspectorate of the Federal Tax Service for Centralized Data Processing (MINS of the Russian Federal Code) in accordance with the requirements of the Information Report of the Federal Taxe Service of the Russian Federation "On the procedure for confirming the status of a tax resident Russian Federation».

Let us give an example of such a statement:

With regard to confirmation of the status of the tax resident in cases not related to the taxes and fees paid on the territory of the Russian Federation, the tax legislation does not oblige the physically to confirm the status of the Tax Resident of the Russian Federation to the Tax Agent, for example, to the employer (letter of the FTS of 13.03 .2008 No. 04-1-01 / 0911). At the same time, according to your own accord or at the request tax agent Confirming Documents of the Fizliso can provide (emails of the Ministry of Finance

Terms "resident" and "Non-resident" Implemented to international law, as well as the Tax legislation of the Russian Federation relatively recently. Unqualified in the field of legislation, people believe that the first is exclusively citizens of the country, while the second are all foreigners who arrived in the Russian Federation with a working, tourist, educational or recreational goal. This approval is rooted incorrectly.

Definition and status

Resident - physical, legal entity registered in state bodies At the place of residence, locating and in connection with this, bred obvious to the current legislation.

Non-resident - physical, legal entity that performs a certain kind of action on the territory of one state, but at the same time responsible for the perfect actions before the legislation of another state elected to them as a place of its permanent residence.

This status also acquires organizations operating in the Russian Federation on the basis of legislation foreign state. Such organizations usually include international offices, branches of foreign firms.

Residents and non-residents become in the course of the fulfillment by the physical, or legal entity of a certain kind of conditions:

• presence in the country of a certain time;
• regular presence in the country (uncommitable, or with short-term departures);
• acquisition of a document giving the right to live and work on the territory of a foreign state (a residence permit, working, training visa);
• perform other points specified in the legislation.

These terms are present in the legislation of most states of the world, therefore the ability to distinguish them and use themselves for good, to a large extent to a foreigner's stay on the territory of a foreign state.

The same applies to citizens who do not have information about legislative standards Own country and therefore falling into unpleasant situations associated with non-payment of taxes, or the inability to implement the necessary banking procedure.

Legislation

To deal with the terms under consideration, a deep study of currency and tax legislation RF.

Acts

To determine the status mentioned above, the following legislative acts are used:

• №173-FZ "On currency regulation and currency control"Adopted in 2003;
• Tax Code of the Russian Federation (Article 207).

It should be noted that the meaning of the terms under consideration for each legislation is determined in accordance with the current norms of law. In this regard, before an attempt to obtain one of these statuses, it is necessary to determine in which area it is planned to carry out specific actions.

Currency exchange, money transfers, opening an account in a bank (deposit) - all this is a reference to currency legislation. Payment of taxes from income and property and obtaining more preferential status in accordance with this refers to the maintenance of the Tax Code.

Currency

Based on №173-FZ "On currency regulation and currency control", currency residents are:

• all citizens of the Russian Federation, with the exception of those who live in a foreign country for more than 1 year, while the presence or absence of a visa value is not attached;
• foreign citizens, as well as persons who do not have citizenship of any state, if they have the desire to constantly live in the territory of the Russian Federation (such citizens are issued a residence permit).

All citizens who are not related to the specified categories are non-residents. A number of citizens who did not encounter the need to open bank accountCompletion currency transactionsassociated with money exchange, receipt or dispatch money transfersas well as other banking services In the currency area, may not give the importance of the importance of the determination provided.

For and non-residents of the Russian Federation act totally different Terms of implementation of the described currency operations.

Example: Resident of the Russian Federation has the right to transmit currency values, give, to make them, acquire and align collectible monetary signsopen accounts in foreign currency In any bank. At the same time, non-residents of the Russian Federation do not have such a right, all the accounts open them are managed by one or more authorized banks. The same rule applies to the transfer of foreign currency. Money can be listed from the account to the account, open exclusively at the authorized bank.

Tax

To determine the status, as well as the position of residents and non-residents in tax legislation is used by Art. 207 NK RF. In accordance with the designated legislation, the status of the Resident of the Russian Federation in the tax area is provided:

• citizens of the Russian Federation, foreigners and persons who do not have citizenship, subject to their permanent residence in the country within 183 days annually (6-month breaks in accommodation are allowed upon departure outside the country for training, recreation, treatment);
• military personnel, civil servants, employees of local governments, located on the territory of a foreign state as commoded workers (the time of stay in a foreign state is not a reason for the loss of the status of the Resident of the Russian Federation in terms of tax authorities).

Citizens living in the country less than 6 months per year (non-residents), such status do not have, they are forced to pay more taxes on overestimated interest. It should also be noted that persons who are beyond the limits of Russia over the specified period due to their responsibilities of the sales representative are also subject to this definition.

Example: tax on the income of residents of the Russian Federation is 13%. The same tax levied with non-residents increases to 30% of total amount income. So, citizens who use the territory of the Russian Federation as a place to find a job, and at the same time living in the country less than 6 months, work in where less favorable conditions, rather than foreigners who managed to get the status in question.

At the same time, to get it a foreigner, it is enough to have a conventional working, or training visa, for a period of at least 1 year. Citizens of the Russian Federation are simply located in the country during a certain period of time. To calculate the time of staying in Russia, you can use the marks in the passport made by the Russian border service when leaving abroad.

Difference

According to Art. 71 and the Constitution of the Russian Federation Tax and currency legislation - various sectors of the rights that use two fundamentally different concepts of terms "resident" and "non-resident", voiced earlier.

So, in the Tax Code of the Russian Federation, it is noted that citizenship of individuals and the status of the tax resident are not conjugate. Citizens of the Russian Federation may not be tax residents, and foreigners be them. In paragraph 2 of Art. 207 of the Tax Code of the Russian Federation clearly stipulated the timing of the stay of citizens in Russia, allowing them to achieve resident status (183 days for 12 months in a row).

As a result, the situation in which citizens of Russia living on the territory of the country less than those mentioned 183 days pay a tax of 30% of the income amount, and foreigners living more than six months pay only 13%.

Currency legislation will provide resident status to all citizens of Russia. Exception - citizens of the Russian Federation, permanently residing in the territory of a foreign state within 1 year, who received a view of a residence, a working or student visa.

In addition, this status acquire foreign citizens and persons who do not have citizenship, in the event of their permanent residence in the country in view of the provision of a residence permit.

All other categories of persons who are not related to said items, residents are not acquired and acquired when making currency transactions the status of "non-resident". Currency legislation allows resident residents to not have restrictions on the opening of a bank account in any foreign currency. The size and duration of the contribution of the value do not have. Non-residents of the Russian Federation of this privilege are deprived.

The essence of the differences found in tax and currency legislation comes down to next:

• resident B. tax Sphere - any physical or legal person in the Russian Federation at least 183 days annually;
• resident in the currency area is a citizen of the Russian Federation, a foreigner, a person without citizenship, who received a residence permit;
• the tax resident loses its status in the absence of it in the country of residence over 6 months a year (the exclusion of citizens sent on business trips to training, or to pass treatment);
• the foreign exchange resident loses its status when living in a foreign country 1 year or more, regardless of the kind of activity and the reason for the absence of his opportunity to visit the country;
• foreigners can act as foreign exchange residents only after making a residence permit;
• to become a resident in terms of tax legislation, a foreigner sufficiently live in the territory of the Russian Federation at least six months, while the remaining 6 months can be located outside its limits.

How to settle with a non-resident, you can learn from this video.

Tax residents of the Russian Federation are All citizens registered either living here in fact about one hundred and eighty-three days for twelve months without going abroad. This provision is enshrined in the laws governing currency operations, including interethnic links.

In some legislative Acts It is indicated that the 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 field of use.

Important! People living in the country more than 183 days are not considered tax residents. For example, Inturists who arrived at the resort or a tour, students who come to study, as well as citizens who came here for employment. That is, the presence of the human citizenship of the Russian Federation does not affect the definition of its residence.

It can be said that citizens of another country and even faces without citizenship will be able to be tax residents of the country. A citizen who does not receive official income is not a tax resident (HP). It can be noted that those who are not HP of Russia relate to taxpayers exclusively on profits.

Physical person as a tax resident

HP is a subject of taxation subject. It has a similar status because of its permanent location. All tax duty payers are divided into people who are residents and non-residents of this state. The calculation of the tax fee to this group necessitates its tax status and its proper responsibility.

HP is physical. The person permanently residing in the territory of the Russian state. This also applies to foreign inhabitants, and persons who do not have citizenship, however, which in fact live on its territory at least one hundred and eighty-three days throughout the year.

Resident status in Russia must be renewed every year. There are such situations when the criterion about short-term accommodation in the state is not enough to establish residents of alone.

In this case, other signs apply, namely:

• location of own housing;
• personal and economic ties;
• lodgment.

For legal entitywhich is a payer of taxes, testing in the form of a test by a foreign corporation, directly depending on the country in which formed this species Testing, as well as the actual location, the area in which the central control and management, the terrain of the current management of the company, business goal will be carried out.

It is worth noting! In order to be HP legal entities are obliged to make contributions to the budget of the state to which they are directly related to the status established for them by the Tax Code. For each individual This is considered principled, since it depends on it, Kakai tax must pay thirteen percent as for a resident or thirty percent as for a non-resident, because the difference in the amount is very large. To determine the status of residency, citizenship does not play any role.

But the status of FL HP has its own properties that are that those who have the status of the Residence pay taxes on income of individuals only on profits received only from the sources of the country. The status of the residency they restore for each period of payment of compensation.

Important! The return of unnecessary cash on the income tax is possible only at the end of the year. Return directly through the tax structure. This type of taxpayers do not affect the rules on standard, property and social tax deductions.

To witness the status of residence, the possibility with the help of every official document, which certifies actual accommodation in the Russian state more than one hundred and eighty-three days. Such documents are considered a passport, where there is a mark about the arrival in this state, tickets, visas with seals, a certificate of registration at the place of temporary stay.

What is the difference between the tax resident from the non-resident?

According to the article eleven Tax Code Russian Federation NR states are FL, in fact, living in this state about one hundred and eighty-three days. That is, the status of a resident of the Russian Federation is determined on the basis of the duration of staying in the country in each calendar year (from January 1 to the thirty-December) without taking into account the last and the following periods.

Revident is calledYul or Fl, which is registered in the country and which the law is distributed in full.

Non-resident is called Yul or FL, which works in one state, but is constantly registered and lives in another.

Non-residents pay tax only with profits that receive from sources on the territory of the Russian Federation. The difference in this is the differences between the resident and non-resident.

Object taxation of resident

The object of taxation of the resident is considered its revenue, in particular, cashwhich are obtained in the form of remuneration, scholarships, pensions and other types of income. For residents, the object of taxation will be all the profits they receive from sources both in Russia and abroad.

Confirmation of the status of the tax resident of the Russian Federation

Give confirmation of the status of the tax resident of the Russian Federation to individualswhich are registered as an IP, are registered in tax Inspection and which pay taxes and fees in Russia, provided for by treaties in order to avoid double taxes.

The issuance of confirmation is produced at:

1. provision of a certificate of the established sample to the relevant organizations;
2. signing assigned official statements of the established sample;
3. stopping a press by an authorized person in a specialized tax authority.

Questions answers

• Question 1: Do I see the HP of the Russian state if since the beginning of the year I lived on its territory one hundred and ninety days, but then I left for the end of this year to live beyond the state?

Answer: When determining the tax status of FL, it is necessary to take into account the twelve-month period, which determines the date of acquisition of their profits, including the one in the same tax calendar period and lasting in another tax year.

• Question 2: Hello! Can you tell me, for what documents is the status of the Resident for a citizen of the Russian Federation?

Answer: Next documents are needed: a passport of a citizen of the Russian Federation; Marker on the intersection of the border in order to monitor the stay in Russia every month.

• Question 3: I made a temporary residence permit. Will I be a resident of the Russian Federation after reviving RVP?

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

Taxpayers are divided into persons who have permanent location in a certain state (residents), and persons who do not have permanent stay (non-residents) attributing a taxpayer to one category or that category sets its tax status determines the tax duty (full or incomplete, respectively), as well as Other differences in taxation (the procedure for declaring and paying tax, etc.).

As you know, from January 1, 2007, individuals are recognized tax residents in a new way.
To do this, they need to be located in Russia at least 183 days during 12 follows in a row.
The period of finding an individual in the Russian Federation is not interrupted for periods of its departure beyond the Russian Federation for short-term (less than six months) treatment or learning.
Until January 1, 2007 tax residents The Russian Federation recognized individuals actually in the territory of the Russian Federation at least 183 days in calendar year.

Why did such changes made?

The new procedure for determining the residency was adopted to close the "hole" in the legislation. As mentioned above, according to the old rule, the tax resident of the Russian Federation could be used only after 183 days in calendar year. That is, annually, on January 1, all individuals, even Russian citizens, woke up with tax non-residents. The status of the tax resident could not have ever earlier on July 2.

Since in accordance with Article 224 of the Tax Code of the Russian Federation, income tax is calculated at the rate 13% in individuals who are tax residents of the Russian Federation, and at the rate 30% In individuals who are not tax residents of the Russian Federation, this meant that a rate of 30% should be applied to the income of all individuals without providing tax deductions. And from the moment of the occasion of the residence, it was necessary to recalculate.
However, in practice, almost no one did. To a large extent, this was associated with numerous explanations of the Ministry of Finance of Russia and the tax authorities. They indicated that the revenues operating in Russia russian citizens From the first day of the calendar year, NDFLs are subject at a rate of 13%.
In a relationship foreign citizens And stateless persons 13%, according to the above-mentioned bodies, could be applied to the beginning of the calendar year only if these citizens stay in the Russian Federation in connection with the conclusion of a long-term employment contract for a period of at least 183 days.
But if the worker was dismissed and leaving, for example, in May abroad at a permanent place of residence, and without becoming a resident, then it ran out that the rate of 13% was not applied. It was necessary to apply 30% bet. Since retaining from salaries cannot exceed half of its sum, it was often impossible to fully hold the tax. As a result, the employer could be fined for non-compliance with the obligation of the tax agent.

The difference between the new and old definition of the concept of the "tax resident" is that the condition for finding an individual in the Russian Federation at least 183 calendar days within 12 of the following months began to relate not only to the 12-month period of the current calendar year, but also to anyone continuous 12-month period, including starting in one tax period (calendar year) and continuing in another tax period (calendar year).

There are several important nuances in the Russian Tax Code with which foreign migrants in Russia may encounter. Here is one of them:

Non-resident income tax.

According to the same article 207, section 23 of the Tax Code of the Russian Federation Any migranet from abroad, moving to Russia will be a tax non-resident for about 6 months from the date of crossing the border. Citizens of the Russian Federation, permanently residing abroad, also fall under this status. Foreign citizens, having received the citizenship of the Russian Federation for a simplified scheme for 3 months, also remain tax non-residents yet total time Their continuous stay in the Russian Federation will not be 183 days.

What follows from this?

Paragraph 3, Articles 224, Chapter 23 of the Tax Code of the Russian Federation reads: "The tax rate is established in the amount of 30 percent in respect of all income received by individuals who are not tax residents of the Russian Federation, with the exception of revenues obtained:
- in the form of dividends from participation in activity russian organizationsfor which the tax rate is set in the amount of 15 percent;
- from implementation labor activityspecified in Article 227.1 of the Tax Code of the Russian Federation for which the tax rate is set in the amount of 13 percent;
- from the exercise of labor activity as a highly qualified specialist in accordance with the Federal Law of July 25, 2002 N 115-FZ "On the legal status of foreign citizens in the Russian Federation", in respect of which the tax rate is set in the amount of 13 percent. "

Thus, if you came to Russia from abroad and got a job, then from your income (patch) will be held not to keep a standard tax rate on the income of individuals (NDFL), which makes up 13%, and as many as 30% until you become Tax Resident of the Russian Federation.

True, on the 184th day of your stay in Russia, you may (and must) recalculate tax rate, but only for the current tax period. This means that if you arrived in the Russian Federation at the end of August, then you will become the tax resident at the end of February next year.

From January 1, 2011, the Organization does not return the overpayment of tax on individuals to its employees in connection with the acquisition of the status of the tax resident of the Russian Federation. . Starting from January 1, 2011, the return amount of the taxpayer taxpayer due to the change in its tax status is made by the tax authority in which it was put into account at the place of residence (the place of stay), when submitting them tax Declaration At the end of the tax period and documents confirming the status of the tax resident in this tax period.

Worker who changed tax Resident statusfor return of NDFL It should personally contact the IFTS, pre-following the declaration of 3-NDFL. Together with it, it is also necessary to submit documents that confirm the change of status.
Note that these actions should be carried out only at the end of the year after changing the status.

In practice, employers have no real opportunity to check whether you are the tax resident of the Russian Federation (they lived in Russia 183 days for the last 12 months). The only thing that the employer can make it to require you a statement with a request to consider you the tax resident of the Russian Federation due to the fact that you are swingly to jerk that for the past six months lived in the Russian Federation for the last 12 months. In this case, all responsibility will fall on you. But the message of unreliable information tax authorities This is a very serious violation. If you regard it that you are deceived not fiscal bodies, but an employer, then you can run into dismissal "on the article."

1. Taxpayers tax on personal income (hereinafter referred to as taxpayers) are recognized by individuals who are tax residents of the Russian Federation, as well as individuals receiving income from sources in the Russian Federation who are not tax residents of the Russian Federation.

2. Unless otherwise provided by this article, individuals are recognized by individuals actually in the Russian Federation at least 183 calendar days within 12 months in a row. The period of finding an individual in the Russian Federation is not interrupted for periods of its departure outside the territory of the Russian Federation for short-term (less than six months) treatment or training, as well as for the execution of labor or other duties related to the performance of work (services) on the seabed of hydrocarbon fields raw.

2.1. The tax residents in 2015 recognize individuals actually in the Russian Federation in the territories of the Republic of Crimea and (or) the city of the federal significance of Sevastopol at least 183 calendar days within the period from March 18 to December 31, 2014. The period of finding an individual in the Russian Federation in the territories of the Republic of Crimea and (or) the city of the federal significance of Sevastopol is not interrupted for short-term (less than six months) periods of its departure beyond the territory of the Russian Federation.

3. Regardless of the actual time of finding in the Russian Federation, the Russian servicemen undergoing tax residents of the Russian Federation are recognized as a border, as well as employees of state authorities and local governments, sent to work outside the Russian Federation.

4. In the event that a tax period in relation to an individual, a restrictive measures introduced by a foreign state, a state association and (or) to the Union and (or) state (interstate) establishment of a foreign state or a state association and (or) of the Union, a list of which is determined by the Government of the Russian Federation, such an individual, regardless of the term of actual location in the Russian Federation, may not be recognized in this tax period by the tax resident of the Russian Federation, if such an individual has been a tax resident of a foreign state in this tax period.

The physical person specified in the paragraph of this paragraph is not recognized as the tax resident of the Russian Federation on the basis of its application submitted to the federal executive body authorized to control and oversight in the field of taxes and fees, with the application of a document confirming the tax resident of this individual, issued by the competent authority of a foreign state (tax residency certificate).

The statement specified in this paragraph is submitted within the period provided for by this Code to submit a tax return for the appropriate tax period.

Comment to Art. 207 NK RF

Article 207 of the Tax Code of the Russian Federation determines that tax payers for individuals are recognized:

- individuals who are tax residents of the Russian Federation;

- Individuals who are not tax residents of the Russian Federation, but receiving income from sources in Russia.

Note: in separate category Paters of tax on income of individuals allocated individual entrepreneurs. These include individuals registered in the prescribed manner and carrying out entrepreneurial activities without the formation of a legal entity, as well as notaries, lawyers, private detectives and other individuals involved in private practice.

Physical persons according to the terminology of the Tax Code of the Russian Federation include:

- Citizens of the Russian Federation; - Foreign citizens; - stateless persons.

A document confirming belonging to citizenship of the Russian Federation is a passport of a citizen of the Russian Federation, before it is received - a certificate of birth or other document containing a guidance on citizenship.

A foreign citizen is recognized as a person who has the citizenship of a foreign state and not having citizenship of the Russian Federation. Belonging to the citizenship of a foreign state is confirmed by a foreign passport.

The person without citizenship recognizes a person who has no citizenship of the Russian Federation and evidence of belonging to the citizenship of another state.

It is important to determine whether a person is a tax resident or not. For an accountant, the answer to this question is essential. The fact is that the income of individuals who are not tax residents are subject to NDFL increased bid. - 30% instead of 13 (paragraph 3 of Art. 224 of the Tax Code of the Russian Federation). In addition, the income received by the taxpayer-non-residents, when calculating the NDFL, do not decrease into standard tax deductions.

The tax residents are individuals actually in Russia at least 183 calendar days within 12 of the following months. At the same time, the period of people finding a person in the country should not be interrupted during the periods of its departures outside of Russia for short-term treatment or training, as well as to fulfill labor or other duties related to the performance of work (service provision) at the seabed fields of hydrocarbon raw materials. Residents, in addition, are Russian servicemen, employees of the state authorities of local self-government, regardless of the actual time of stay in the Russian Federation.

The tax status of an individual is determined on each date of receipt of their income on the basis of the actual time of finding an individual in the territory of the Russian Federation.

183 days of stay in the Russian Federation, upon reaching which an individual will be recognized as a tax resident of the Russian Federation, are calculated by summing up all calendar days in which the individual was in the Russian Federation within 12 months in a row.

Income of individuals in the Russian Federation over 183 days for 12 months preceding the date of receipt of income recognized by tax residents of the Russian Federation are subject to taxation at a rate of 13% (the letter of the Ministry of Finance of Russia dated June 26, 2014 No. 03-04-05 / 30670 ).

In this case, the use of the provisions of Art. 6.1 of the Tax Code of the Russian Federation in order to establish the presence of the physical person of the status of the tax resident of the Russian Federation is not required. This position was repeatedly reflected in various official documents of the Ministry of Finance of Russia, last time - In a letter dated March 21, 2011 N 03-04-05 / 6-157.

The dates of departure and the arrival of a person in the territory of the Russian Federation are set by marks passport control In a document certifying the identity. For Russian citizens, such a document is a passport, a service passport, a diplomatic passport, a sailor passport. For foreign citizens and stateless persons - their actual document certifying the personality of a citizen and recognized in the Russian Federation in this capacity.

If there are no question of passport control in the identity of the document, there may be any documents certifying the actual number of people's stay in Russia.

We note that from January 1, 2015, the list of persons recognized by tax residents is expanding.

So, according to paragraph 2.1 of Art. 207 Tax Code of the Russian Federation (as amended Federal Law dated November 29, 2014 N 379-FZ "On Amendments to Parts The First and Word of the Russian Federation in connection with the adoption of the Federal Law" On the Development of the Crimean federal District and free economic zone In the territories of the Republic of Crimea and the city of the federal significance of Sevastopol), the tax residents in 2015 recognize individuals who actually in the Russian Federation in the territories of the Republic of Crimea and (or) of the federal significance of Sevastopol at least 183 calendar days during the period from March 18 On December 31, 2014, the period of finding an individual in the Russian Federation in the territories of the Republic of Crimea and (or) the city of the federal significance of Sevastopol is not interrupted for short-term (less than six months) periods of its departure beyond the territory of the Russian Federation.