Confirm the residency of the organization. Residence certificates for the purposes of calculating income tax (Orlova E.)

01.02.2022

This is due to the fact that for these categories are provided:

different lists of income from which you need to pay tax (Article 209 of the Tax Code of the Russian Federation);

different tax rates (Article 224 of the Tax Code of the Russian Federation).

In addition, a resident is entitled to receive personal income tax deductions, while a non-resident is not (clauses 3 and 4 of article 210 of the Tax Code of the Russian Federation).

Most Russian citizens are tax . If a person often travels abroad (or has recently arrived in Russia), he may be .

Status determination

The status of the recipient of income is determined by the number of calendar days that a person actually stayed on the territory of Russia for 12 consecutive months.

A tax resident of the Russian Federation is a person who has been in Russia for at least 183 days within 12 consecutive months.

A tax non-resident is a person who has been in Russia for less than 183 days within 12 consecutive months.

The only exception is for:

Russian military serving abroad;

employees of public authorities and local governments seconded to work outside the Russian Federation.

Such citizens are recognized as residents regardless of how much time they spend in Russia. This is stated in paragraph 3 of Article 207 of the Tax Code of the Russian Federation.

In addition, a different procedure for establishing residency may contain double tax treaties signed by Russia with other states.

Start date

If personal income tax is withheld and transferred to the budget by a tax agent, then the date from which you need to count down , willincome payment date . This conclusion is confirmed by the provisions of paragraph 2 of Article 207, Article 223 and paragraph 4 of Article 226 of the Tax Code of the Russian Federation. A similar point of view was expressed in the letters of the Ministry of Finance of Russia dated May 25, 2011 No. 03-04-06 / 6-122, dated March 19, 2007 No. 03-04-06-01 / 74.

If personal income tax from your income the person pays , then the countdown date is January 1 of the year following the year in which the income is received. In this case, the 12-month period is equal to the calendar year in which the person received income. That is, it is necessary to determine the tax status for calculating personal income tax liabilities based on the results of this year. This conclusion is confirmed by the provisions of clause 2 of article 207, articles 216 and 228 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 25, 2011 No. 03-04-05 / 6-293.

Calculation of the time spent in Russia

The period of stay in the Russian Federation (less than or more than 183 days) is counted from the day of arrival (entry) to Russia to the day of departure (departure) from it, inclusive. This calculation procedure is confirmed by the regulatory authorities (letters of the Ministry of Finance of Russia dated March 21, 2011 No. 03-04-05 / 6-157, the Federal Tax Service of Russia dated April 24, 2015 No. OA-3-17 / 1702).

If a person travels abroad, then until his return, the countdown of 183 days is interrupted.

The only exceptions are foreign trips for short-term (less than six months) treatment or training. The duration of such trips is included in the calculation of the 183 days required to obtain resident status.

The purpose of the trip, the days of which are included in the calculation of 183 days, must be documented.

Situation: What documents can be used to establish the time of stay in Russia in order to determine your tax status (resident or non-resident) for the purpose of calculating personal income tax?

The legislation does not contain a list of documents by which it is possible to establish the number of days spent in Russia to determine the tax status. Therefore, it can be any documents confirming the fact that a person is in the country. So, the dates of entry into the Russian Federation and exit from it can be established according to the marks of the Russian border service:

in the passport;

in a diplomatic passport;

in the official passport;

in the migration card;

The marks made in the documents by the border services of foreign states (including the states - members of the Customs Union) are not taken into account when determining the tax status: they cannot confirm the duration of a person's stay on the territory of Russia (letter of the Ministry of Finance of Russia dated April 26, 2012 No. 03-04-05/6-557).

If there is no mark in the passport (for example, a person came from Ukraine or from the Republic of Belarus), then other documents can be used as proof of stay in Russia. For example, receipts for hotel accommodation, and for working citizens - timesheets or certificates from the place of work, issued on the basis of these timesheets. For citizens studying in Russia, such documents may be certificates from the place of study, which confirm the actual attendance of the educational institution in the relevant period. It should be noted that documents with a mark of registration at the place of residence cannot be used as proof of tax status - by themselves they do not allow establishing the actual length of stay in Russia. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated January 13, 2015 No. 03-04-05 / 69536, dated June 27, 2012 No. 03-04-05 / 6-782, the Federal Tax Service of Russia dated May 25, 2011 No. AS- 3-3/1855.

Situation: How, when determining the tax status (resident or non-resident), for the purposes of calculating personal income tax, how to take into account the days spent on business trips and vacations abroad?

When a person travels abroad, he leaves the territory of Russia.

When determining the tax status (a person is a non-resident or a resident), only the days of the person's actual stay in the Russian Federation are taken into account.

This is stated in paragraph 2 of Article 207 of the Tax Code of the Russian Federation.

At the same time, the period of stay in Russia (less than or more than 183 days) includes both the day of arrival (entry) to Russia and the day of departure (departure) from it. This calculation procedure is confirmed by the Ministry of Finance of Russia in letters dated March 21, 2011 No. 03-04-05 / 6-157, dated July 4, 2008 No. 03-04-06-01 / 187 and dated July 3, 2008 No. 03 -04-05-01/228.

If a person goes abroad, then until he returns, the countdown of 183 days is interrupted. The only exceptions are .

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 for work

The work of a citizen of Moldova A.S. Kondratiev is associated with business trips. During 2015 (365 days), he was sent on business trips abroad three times for a period of 100, 20 and 40 days (excluding the day of departure from Russia and return to Russia). In total, the duration of business trips abroad amounted to 160 days.

In addition, Kondratiev went on vacation abroad for 24 days (excluding the day of departure from Russia and return to Russia).

In total, over the past 12 months, Kondratiev 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.

Kondratiev 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 a residence permit in Russia? Next year he again enters the Russian Federation.

No, it doesn't stop.

The legislation establishes a single procedure by which the tax status of a person is determined when calculating personal income tax for non-residents.

If within 12 consecutive months a person has been in Russia for 183 calendar days or more, he is recognized as a taxable person. .

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 a 12-month period to determine the tax status of a 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, article 207, articles 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 re-entry into the territory of Russia). At the same time, the number of days a person stays in Russia (less than or more than 183 days) during a 12-month period may 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 training (for a period not exceeding six months), then the 12-month period is not interrupted. The duration of trips is included in the calculation of 183 days (clause 2, article 207 of the Tax Code of the Russian Federation). At the same time, 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 implementation 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 reissuance of migration documents, the termination of an employment contract), then the 12-month period for determining the tax status of a person is also not interrupted. However, days spent 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 stay abroad

Documents confirming that a person is outside Russia for short-term treatment or education 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 on crossing the border.

At the same time, there are no restrictions on age, types of educational institutions and disciplines studied, medical institutions and diseases, the list of countries in which one undergoes training or treatment.

This is stated in the letters of the Ministry of Finance of the Russian Federation of June 26, 2008 No. 03-04-06-01 / 182, the Federal Tax Service of Russia of October 15, 2015 No. OA-3-17 / 3850 and of July 20, 2012 No. OA3- 13/2525.

Traveling abroad matters only for counting the number of days spent in Russia (less than or more than 183 days). It does not interrupt the flow of 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 during the 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 until 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 the car.

Lviv must calculate and transfer personal income tax from the amount received to the budget on their own (subparagraph 2, paragraph 1, 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 must calculate and transfer the tax to the budget based on its results - when the year ends (clause 4, article 228 of the Tax Code of the Russian Federation). Therefore, Lvov determined his tax status as of January 1, 2015 (when 2014 ended, in which he received income from the sale of a car).

The 12 months preceding this date is the period from January 1 to December 31, 2014 (365 days).

During this period, Lvov left Russia only once - for 28 days during his vacation (excluding the day of departure from Russia and return to Russia). During this time, the course of the 12-month period for which Lviv must determine his time in Russia (more or less than 183 days) is not interrupted. However, the 28 days that Lvov rested abroad are not included in the calculation of the time spent in Russia (more or less than 183 days).

Thus, for the next 12 consecutive months of 2014, Lvov spent in the Russian Federation:
365 days – 28 days = 337 days

Since Lvov spent more than 183 days in Russia (337 days > 183 days) in the 12 consecutive months of 2014, he is a Russian tax resident.

Situation: Does a residence permit confirm the time of a 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 purposes of calculating personal income tax

No, it doesn't confirm.

The legislation does not contain a list of documents by which it is possible to establish the number of days spent in Russia to determine the tax status. It can be any documents confirming the fact that a person is in the country. So, the dates of entry into and departure from Russia can be set by the marks:

in the passport;

in a diplomatic passport;

in the official passport;

in the sailor's passport (sailor's identity card);

in the migration card;

in the refugee's travel document, etc.

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 their stay in Russia. For example, documents on registration at the place of residence, receipts for accommodation in a hotel. 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. AC-3-3 / 1855.

A residence permit confirms only the right of a foreign citizen (stateless person) to permanent residence in Russia, as well as to free entry into Russia 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 right of a citizen to reside in the Russian Federation (certifies his identity), but is not a document confirming the actual time a person has been in the country.

In official documents of Russian legislation, the words "resident" and "non-resident" are often used. Some mistakenly believe that the terms "resident" and "citizen" mean the same thing. This is not true. It is possible to be a citizen of a country and not be its tax resident. And vice versa - a resident may not be a citizen of Russia.

Article 11 of the Tax Code of Russia defines that a tax resident of the Russian Federation is an individual who complies with all the requirements of the tax legislation of our country. The tax residents include the following categories of taxpayers:

citizens of the Russian Federation registered at the place of residence or place of stay in our country (except for those permanently living abroad);
foreigners who have a permit for permanent residence in Russia (issued by employees of the Ministry of Internal Affairs);
foreign citizens with a residence permit in the Russian Federation;
foreign workers who have concluded a fixed-term employment contract with an organization operating in Russia. The term of this contract must exceed 183 days.

Thus, we can conclude that any individual who lives and receives income in Russia for 183 days within 12 months becomes a resident. There is an exception where this period can be interrupted without loss of resident status:

if the resident leaves our country for treatment for a period not exceeding 6 months;
travel abroad for study for a period of not more than six months.

A citizen of Russia can also become a non-resident if he permanently resides in another state.

Taxation of residents of the Russian Federation

Russian tax legislation provides for a single tax rate on personal income:

for residents it is 13 percent;
non-residents pay 30 percent of income.

The difference in percentages is significant, but in numbers it looks very impressive.

Example 1 The monthly income of an individual amounted to 25,000 rubles per month. A resident of the Russian Federation will pay 3,250 rubles from this amount to the budget (25,000 * 0.13 = 3,250). And this is the case if he does not have any tax benefits. If there are standard tax deductions, the amount will be even less.

The tax for a non-resident will amount to 7,500 rubles from the same amount of income (25,000 * 0.3 = 7,500). And he doesn't get any discounts. The difference in the amount of tax was 4,250 rubles (7,500 - 3,250 = 4,250) per month. A very decent amount accumulates in a year.

Russian citizens permanently residing and registered in the country are tax residents if their employer's company is also a resident - registered in the Russian Federation. Personal income tax of residents of the Russian Federation provides for a number of benefits:

standard tax deductions for the taxpayer himself;
deductions for the taxpayer's children: for the first and second child - 1,400 rubles per month, for the third and subsequent ones - 3,000 rubles per month.

Example 2. Sinitsina Irina Sergeevna works permanently at a factory in the Moscow region. She is a citizen of Russia, registered at the place of residence in the village where her factory is located. She has two minor children. For a month, Irina Sergeevna earned 50,000 rubles.

It is subject to the taxation of residents of the Russian Federation: 50,000 - 1,400 (deduction for the first child) - 1400 (deduction for the second child) \u003d 47200 * 0.13 (percentage of income tax for residents) \u003d 6,136 rubles (tax on income from a resident RF). Individuals who are not residents of the Russian Federation will pay 15,000 rubles of tax on the same income: 50,000 * 0.30 (percentage of income tax for non-residents) = 15,000.

Confirmation of the status of a resident of the Russian Federation

In order to enjoy tax benefits, you need to make sure whether you are a tax resident of the Russian Federation, whether your status meets all the conditions that are necessary for a resident. A tax resident of the Russian Federation is a law-abiding payer of income tax to the treasury of our country.

If you work under an employment contract, then the accountant, when issuing a certificate, confirms that during the reporting period you were a resident of the Russian Federation, therefore the personal income tax rate is 13%. That is, in most cases, when receiving tax deductions, you do not need to independently request proof of resident status.

Taxpayers who are not citizens of Russia, as well as certain categories of employees with Russian citizenship, have to obtain confirmation of the status of a resident of the Russian Federation.

To confirm the status of a tax resident of the Russian Federation, you must contact the tax service. To do this, you need to make an application. The law does not provide for a special form for such an application, but the list of basic data that must be displayed in this document is still available:

who asks to issue a confirmation (last name, first name, patronymic in full);
the exact address of the applicant;
the year for which the confirmation is required;
TIN of the applicant;
list of documents attached to the application;
method of contact (phone, e-mail).

Together with the application it is necessary to submit copies of the employment contract, an identity document of the applicant. A table is also provided for calculating the time the applicant spent in Russia (at least 183 days) with supporting documents:

time sheet;
copies of air tickets or other travel documents;
certificate of employment and some other documents.

The law has 30 calendar days for consideration of an application for issuing a confirmation. But keep in mind that the tax service can issue a supporting document for the current year no earlier than July 3 of the same year, when the 183-day period of the applicant's stay in Russia is confirmed.

Another calendar year will soon come to an end. And the last day of December is the date on which it is necessary to determine the tax status of individuals for the correct calculation of personal income tax, since the tax rate depends on it, as well as the right to receive tax deductions. Therefore, while there is still time, let's try to figure out how the tax status of an employee affects the personal income tax rate, how to correctly determine the status of an individual, how to calculate the period of stay in Russia, what documents to confirm the actual location of the taxpayer.

Tax resident in law

The concept of "tax resident" is given in Art. 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, the period of stay of an individual in the Russian Federation is not interrupted for periods of his departure outside the territory of Russia for short-term (less than 6 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 fields. raw materials.

Russian military personnel serving abroad, as well as seconded employees of state authorities and local governments outside the Russian Federation, are recognized as tax residents of the Russian Federation, regardless of the actual time spent in the Russian Federation (clause 3, article 207 of the Tax Code of the Russian Federation).

The presence or absence of citizenship of the Russian Federation by an individual, place of birth and place of residence, status of a foreign worker (temporarily staying, temporarily residing, permanently residing) do not matter when determining his tax status in the Russian Federation.

The place of residence of the family of an individual also does not matter (Letter of the Ministry of Finance of Russia dated November 19, 2015 No. 03-04-05 / 67148).

However, according to Art. 7 of the Tax Code of the Russian Federation, if an international treaty of the Russian Federation establishes other rules and norms than those provided for by the legislation of the Russian Federation on taxes and fees, then the rules and norms of international treaties are applied. For example, the Federal Tax Service of Russia (Letter dated October 01, 2012 No. OA-3-13 / [email protected]) indicated that an international agreement may establish a different procedure for determining the residency of an individual.

For example, in paragraph 1 of Art. 4 of the Agreement between the Government of the Russian Federation and the Government of Ukraine dated February 8, 1995, it is stated that the expression "resident of one Contracting State (hereinafter - DG)" means a person who, under the legislation of this DG, is subject to taxation in it on the basis of permanent residence, permanent residence, place of registration or another similar feature. This expression, however, does not include a person who is liable to tax in that DG only if that person derives income from sources in that DG or in respect of property located therein.

Similar norms are contained in the Agreements with the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Germany, the Kingdom of Belgium, the Republic of Austria, the Republic of Indonesia, the State of Kuwait, the State of Qatar, the Italian Republic, the Democratic Socialist Republic of Sri Lanka and others.

According to the clarifications of the Ministry of Finance of Russia (Letter No. 03-04-05/30670 dated June 26, 2014), the tax status of an individual must be determined for each date of receipt of income by him based on the actual time the individual was in Russia.

Calculation of 12 months and 183 calendar days

As stated in paragraph 2 of Art. 207 of the Tax Code of the Russian Federation, individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months are recognized as tax residents of the Russian Federation.

At the same time, the provisions of the Tax Code of the Russian Federation do not contain requirements for the continuity of the flow of these 183 days (Letter of the Federal Tax Service of Russia dated August 30, 2012 No. OA-3-13 / [email protected]).

As explained by the Ministry of Finance of Russia, 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 he was in the Russian Federation for 12 consecutive months. When determining the tax status of an individual, it is necessary to take into account the 12-month period determined on the date of receipt of income by him, including those that began in one tax period (calendar year) and continue in another tax period (calendar year) (Letter of the Ministry of Finance of Russia dated April 26, 2012 No. 03-04-06/6-123). Similar clarifications are given in the letters of the Ministry of Finance of Russia dated July 16, 2014 No. 03-04-05 / 34618, dated April 4, 2014 No. 03-04-05 / 15215, dated May 22, 2012 No. 03-04-05 / 6-654, dated March 28 .2012 No. 03-04-06/6-81, dated 21.02.2012 No. 03-04-05/6-206, dated 05.04.2012 No. 03-04-05/6-444, dated 14.07.2011 No. 03- 04-06/6-170, dated 07/14/2011 No. 03-04-06/6-169.

These rules are applied by tax agents, including employers, on the date of actual receipt of income in accordance with the provisions of Art. 223 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of Russia dated August 30, 2012 No. OA-3-13 / [email protected]). Similar conclusions are set out in the letters of the Ministry of Finance of Russia dated July 14, 2011 No. 03-04-06 / 6-170, dated July 14, 2011 No. 03-04-06 / 6-169, dated May 19, 2011 No. 03-04-06 / 6- 117.

The final tax status of an individual is determined at the end of the year (letters of the Ministry of Finance of Russia dated 16.07.2014 No. 03-04-05 / 34618, dated 19.03.2013 No. 03-04-06 / 8402, dated 04.04.2014 No. 03-04-05 / 15215, No. 03-04-06/6-81 dated March 28, 2012, No. 03-04-05/6-206 dated February 21, 2012, No. 03-04-06/6-30 dated February 10, 2012).

The period of stay of an individual in the Russian Federation is not interrupted for the periods of his departure outside the territory of the Russian Federation for short-term (less than 6 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 fields.

At the same time, the norms of the Tax Code of the Russian Federation do not contain restrictions on age, types of educational institutions, academic disciplines, medical institutions, diseases, as well as on the list of foreign countries (Letter of the Federal Tax Service of Russia dated September 23, 2008 No. 3-5-03 / [email protected]). The main condition is the short duration of treatment and training (less than 6 months).

If an individual has concluded an agreement with a foreign educational institution that provides for a period of study in a foreign state exceeding 6 months, the days the individual stays outside the Russian Federation for the purpose of this study cannot be taken into account when calculating the days of his stay in Russia (Letter of the Ministry of Finance of Russia dated 08.10.2012 No. 03-04-05/6-1155).

The days of arrival in the territory of the Russian Federation and departure outside the Russian Federation are included in the number of days of actual stay in the territory of Russia (Letters of the Ministry of Finance of Russia dated 04.20.2012 No. -157, dated December 29, 2010 No. 03-04-06 / 6-324, dated December 1, 2010 No. 03-04-06 / 6-283).

Documentary proof of status

The norms of the Tax Code of the Russian Federation, other normative acts do not establish a list of documents confirming the presence of individuals in the territory of the Russian Federation.

Individuals - citizens of the Russian Federation are not required to provide a tax agent with confirmation that such persons are tax residents of the Russian Federation (Letter of the Federal Tax Service of Russia dated 13.03.2008 No. 04-1-01 / 0911). The taxpayer may submit to the tax agent the relevant documents necessary for withholding tax in accordance with his tax status, either independently or at the request of the tax agent (Letters of the Ministry of Finance of Russia dated 04.02.2008 No. No. 3-5-03/ [email protected]). Moreover, if, at the request of a tax agent, documents are not submitted by an individual, then he can be considered as a tax non-resident (Letter of the Ministry of Finance of Russia dated 12.08.2013 No. 03-04-06 / 32676).

Depending on the situation, they can confirm the time of stay in the Russian Federation (letters of the Ministry of Finance of Russia dated January 13, 2015 No. 03-04-05 / 69536, dated June 28, 2012 No. 03-04-06 / 6-183, -05/6-557, dated 16.03.2012 No. 03-04-06/6-64, dated 16.05.2011 No. 03-04-06/6-110, dated 05.02.2008 No. 03-04-06-01/ 31, Federal Tax Service of Russia dated July 22, 2011 No. ED-4-3 / [email protected], dated May 16, 2006 No. 04-2-05 / 3, Federal Tax Service of Russia for Moscow dated July 22, 2008 No. 28-11 / 070040):

-labor contract;

- references from the place of work;

– time sheet;

- references from the educational institution;

– copies of the passport with marks of the border control authorities on crossing the border;

-certificate of registration at the place of temporary residence;

-original (certified copy) of the registration slip and extract from the register of the passport and visa department - for foreigners;

–receipts for accommodation in the hotel;

– other documents confirming the period of stay of an individual in the Russian Federation (travel tickets, travel orders, travel sheets, etc.).

A residence permit does not confirm the actual time spent by an individual on the territory of Russia, but is a document confirming his right to reside in the Russian Federation, as well as his right to freely leave and enter the country (letters of the Ministry of Finance of Russia dated July 17, 2009 No. 03-04-06 -01/176, dated October 26, 2007 No. 03-04-06-01/362).

The presence of a migration card containing a mark of the border control authority on entry into the Russian Federation cannot, in itself, be a confirmation of the actual location of its holder on the territory of the Russian Federation after the date of entry (Letter of the Ministry of Finance of Russia dated December 29, 2010 No. 03-04-06 / 6-324) .

Long business trip abroad

When traveling for more than six months, an employee may lose the status of a tax resident of the Russian Federation, and the accountant will have a question: how to tax the employee's income?

Articles 167 and 168 of the Labor Code of the Russian Federation establish that when an employee is sent on a business trip, he is guaranteed the preservation of his place of work (position) and average earnings, as well as reimbursement of travel expenses associated with a business trip, for renting a dwelling. Daily allowances are also refundable.

According to the clarifications of the Federal Tax Service of Russia (Letter dated March 19, 2014 No. ED-4-2 / 4938), the amounts of an employee's average earnings, daily allowances, reimbursement of travel expenses are essentially a guarantee and are not recognized as remuneration for the performance of labor duties outside the Russian Federation, but are to income from sources in the Russian Federation.

Therefore, the average salary retained by an employee who is not a tax resident of the Russian Federation during the time he performs his labor duties abroad, on the basis of Art. 224 of the Tax Code of the Russian Federation is subject to personal income tax at a rate of 30%. If the employee is a tax resident of the Russian Federation, this income is subject to taxation at a rate of 13%.

But, in addition, one should not forget about the norms of international treaties (Article 7 of the Tax Code of the Russian Federation). For example, in the Letter of the Ministry of Finance of Russia dated March 31, 2014 No. 03-04-06 / 14253, a situation is considered when an organization sends its employees to Uzbekistan to provide services under an agreement with a resident of the Republic of Uzbekistan. With reference to the Agreement between the Government of the Russian Federation and the Government of the Republic of Uzbekistan on the avoidance of double taxation of income and property dated March 2, 1994, the Ministry of Finance of Russia concluded that, since employees of an organization providing services in Uzbekistan lose the status of tax residents of the Russian Federation, their income, not related to wages, in particular, the amount of average earnings for the time spent on a business trip, during which they were recognized as tax residents of Uzbekistan, are subject to taxation in Uzbekistan.

Short term treatment and education

As mentioned above, the periods of departure of an individual outside the Russian Federation for short-term (less than 6 months) treatment or training for the purpose of determining his tax status are included in the days of such a person's stay in the Russian Federation.

In order to take into account the period of short-term study or treatment abroad in the number of days spent on the territory of the Russian Federation, it is necessary that the purpose of the trip was precisely short-term study or treatment. If an individual was abroad for other purposes and during this period was trained or treated for up to 6 months, the days of training (treatment) are not included in the period of stay in the Russian Federation (Letter of the Ministry of Finance of Russia dated September 26, 2012 No. 03-04-05 / 6- 1128).

The norms of the Tax Code of the Russian Federation do not contain a list of documents indicating that an individual has been abroad for the purpose of education or treatment. The Ministry of Finance of Russia, in Letter No. 03-04-06-01/182 dated June 26, 2008, clarified that documents confirming the presence of an individual outside the Russian Federation for treatment or education may be contracts with medical (educational) institutions for treatment (training), certificates issued by medical (educational) institutions, indicating the treatment (training), indicating the time of treatment (training), as well as copies of the passport with border control marks on crossing the border.

And the Federal Tax Service of Russia in Letters dated 10/15/2015 No. OA-3-17 / [email protected] and dated 28.05.2013 No. OA-4-13/9604 noted that the documents confirming the actual stay of individuals outside the Russian Federation for the purpose of training may be copies of the pages of the passport with special (study) visas issued by the consular authorities of foreign states, and marks of the authorities border control on crossing the border, as well as copies of agreements with foreign educational and other institutions on the provision of relevant services.

The norms of the Tax Code of the Russian Federation do not provide for restrictions on both the type of training and the nature of treatment abroad. The main requirement is that the period of departure for training (treatment) should not exceed 6 months.

There are also no requirements for mandatory confirmation of the period of short-term treatment with a certificate of incapacity for work of the form established in the Russian Federation. Therefore, the absence of a disability certificate for the period of treatment abroad does not affect the procedure for determining the tax status of an individual for the purposes of calculating personal income tax.

However, it may also happen that an employee, while on a business trip abroad, falls ill, while the treatment period is less than 6 months.

In this situation, the time of treatment abroad will not be taken into account as the time spent on the territory of the Russian Federation, since the purpose of the trip is a business trip, not treatment, that is, the purpose of going abroad is not related to the treatment of an individual (Decision of the Leninsk-Kuznetsk City Court of the Kemerovo Region dated December 18, 2012 No. 2-3078).

In addition, according to the clarifications of the Ministry of Finance of Russia, the days an individual stays outside the Russian Federation for the purposes of short-term (less than 6 months) training are taken into account when calculating the days the individual stays in the Russian Federation only if the individual leaves Russia for the purposes of this training and returns to Russia after completing training (Letter dated September 26, 2012 No. 03-04-05 / 6-1128).

Other grounds for tax residency

According to the Federal Tax Service of Russia (Letter dated December 11, 2015 No. ОА-3-17/ [email protected]), from the provisions of international treaties of the Russian Federation on the avoidance of double taxation, it follows that an individual can be considered as a tax resident of Russia if he has a permanent home in it. At the same time, the presence of a permanent home is confirmed by the fact that the residential property is owned or by a valid permanent registration at the place of residence in Russia.

That is, the mere fact that an individual stays in the Russian Federation for less than 183 calendar days during a tax period (calendar year) does not automatically lead to the loss of the status of a tax resident of the Russian Federation.

At the same time, the distribution of the tax rights of the contracting states in relation to income from work is carried out on the basis of the provisions of special articles of these agreements, similar to those contained in Art. 14 of the Model Agreement approved by Decree of the Government of the Russian Federation of February 24, 2010 No. 84, according to which remuneration received by a resident of one DG in relation to work for hire carried out in another DG is taxable only in the first specified state, if the following conditions are simultaneously met:

– the recipient is in another DG for a period or periods not exceeding in the aggregate 183 days in any 12-month period beginning or ending in the relevant tax year;

– the remuneration is paid by or on behalf of an employer who is not a resident of another DG;

– the cost of remuneration is not borne by the permanent establishment, which the employer has in another DG.

Similar explanations of the Federal Tax Service of Russia are given in letters dated October 29, 2015 No. OA-3-17 / [email protected], dated 16.01.2015 No. ОА-3-17/ [email protected] In addition, the department indicated another reason for tax residency - the presence of an individual in one of the states of the center of vital interests. It is determined by the location of the family, the main business or work.

tax resident- any person who, under the laws of a State, is liable to tax therein on the basis of his domicile, his permanent residence, his place of incorporation as a legal entity, the location of his governing body, or other similar criterion.

For tax residents of their country, states establish one taxation rules, and for non-residents, somewhat different ones.

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

Russian tax resident -

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 went 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, Russian military personnel serving abroad, and employees of state authorities and local self-government, seconded to work outside the Russian Federation, are recognized as tax residents.

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

Consequently, persons who stay in the territory of the Russian Federation for less than 183 calendar days within 12 consecutive months are not tax residents of the Russian Federation. These can be, for example, foreign tourists who come to Russia for recreation 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 Russian citizenship in an individual 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 spent by a citizen 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 time sheet;

copies of the pages of the passport with the marks of the border control authorities on crossing the border;

data of 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 purposes of paying personal income tax

Assigning to each taxpayer the status of a resident (non-resident) 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%.

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

For income for which other tax rates are provided when determining the tax base 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 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 - for the purposes 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.

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

At the same time, tax residents - organizations are calculated on the basis of profits received not only in Russia, but also in foreign countries.

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

Tax resident: details for an accountant

General and special income tax rates
Income received by foreign organizations recognized as tax residents of the Russian Federation in the manner prescribed by Art. ... foreign organizations that independently recognized themselves as tax residents of the Russian Federation in the manner provided for by the paragraph ... except for bonds of foreign organizations recognized as tax residents of the Russian Federation), which on the relevant dates ...
Personal income tax in 2018: clarifications of the Ministry of Finance of Russia
A citizen of the Republic of Belarus, recognized as a tax resident of the Russian Federation, has the right to claim ... possessed by an individual who is a tax resident of the Russian Federation, of a Russian tax ... nature, an individual who is a tax resident of the Russian Federation, is produced by ... an individual, not recognized as a tax resident of the Russian Federation, are subject to taxation ... of a foreign state that is not a tax resident of the Russian Federation, in the form of ...
Non-resident employee: personal income tax calculation
The actual time spent in the Russian Federation, tax residents of the Russian Federation are Russian military personnel passing ... From the above provisions, it follows that tax residents are any people who ... are received by individuals who are not tax residents of the Russian Federation. What is the procedure for determining the time ... received by individuals who are not tax residents of the Russian Federation, with the exception of income received ... if these citizens are recognized as tax residents of the Russian Federation in accordance with the provisions ...
How to send an employee for an internship abroad
An individual who is a tax resident of the Russian Federation. As a general rule, individuals are recognized as tax residents ... of Russia. Accordingly, individuals who do not satisfy ..., residential real estate are not tax residents of the Russian Federation) should be recognized as tax residents of the Russian Federation. Subsequently, the Ministry of Finance in the Letter ... received by an individual who is a tax resident of the Russian Federation is assigned to the taxpayer himself ... when an individual who is a tax resident of the Russian Federation receives income from a source ...
A guide to tax amendments for medium-sized businesses. Winter 2019
For individuals who have lost the status of a tax resident of the Russian Federation. After all, upon receipt ... upon the sale of property Sale by a foreign tax resident of property that he owned ... in Cyprus, then you are not a tax resident of the Russian Federation. This brings a lot of... in relation to CFCs that recognized themselves as tax residents of the Russian Federation It was previously fixed that ... in the Russian Federation, which independently recognized themselves as tax residents of the Russian Federation, they can apply 0% ... ®: a foreign company that recognized itself as a tax resident of the Russian Federation according to reason for being in...
income tax in 2017. Clarifications of the Ministry of Finance of Russia
Federation with that foreign state whose tax resident is a branch of a foreign bank... /2/75684 ... such income (part of it) is a tax resident of the Russian Federation, paying income to a foreign ...
International holding companies: features of taxation
And foreign organizations recognized as tax residents of the Russian Federation; tax rates ... and foreign organizations recognized as tax residents of the Russian Federation are determined in a new ... foreign organizations (FO) recognized as tax residents of the Russian Federation form the value of property (property ... or a foreign organization recognized as a tax resident of the Russian Federation. What concerns the value of property ... companies and foreign organizations recognized as tax residents of the Russian Federation, the period starting ...
Legal Status of Cryptocurrency
Income received by individuals who are tax residents of the Russian Federation from the sale of other property...
Deoffshorization, CFC and tax information exchange in 2017
Accounts whose (beneficial) owners are Russian tax residents. In the list of information collected ... double taxation applies ONLY to tax residents of contracting countries that are the ultimate beneficiaries ...
International Group of Companies (MGK): new concepts and new administration
From the criteria: is recognized as a tax resident of the Russian Federation; is not recognized as a tax resident of the Russian Federation, is subject to taxation ... persons) is not recognized as a tax resident of the Russian Federation; is recognized as a tax resident of the Russian Federation, is subject to taxation ... an organization that voluntarily recognized itself as a tax resident of the Russian Federation submitted a notification about ... an organization that voluntarily recognized itself as a tax resident of the Russian Federation, which is entrusted ... are members of the MGK, ...
We work with countries with which there are international agreements on the avoidance of double taxation: what documents to confirm
State certificates confirming the status of a tax resident of the relevant country for the application of the provisions ... states of the certificate confirming the status of a tax resident of the corresponding country for the application of the provisions ... allow to accept documents confirming the status of a tax resident of a foreign state, without affixing an apostille ...
Review of letters from the Ministry of Finance of the Russian Federation for January 2019
The donee individual has the status of a tax resident of the Russian Federation. Income of an individual ... - a citizen of a foreign state who is not a tax resident of the Russian Federation, in the form of the cost ... by an individual of the status of a tax resident of the Russian Federation and the acquisition of the status of a US tax resident taxation ...
Accounting and tax implications of a change in the transaction price
One of the parties is not a tax resident of the Russian Federation. While the amount...
Changes in currency legislation in 2017 - 2018
The right to control decisions; are tax residents of different states; compile consolidated statements... the country report of the IGC for the states, the tax residents of which are its participants. New... clients and their beneficiaries of foreign tax residents and annually submit information about...
New reporting on personal income and personal income tax amounts
Digit: - 1 - if the taxpayer is a tax resident of the Russian Federation (except for taxpayers engaged in labor ... is a tax resident of the Russian Federation; - 3 - if the taxpayer is a highly qualified specialist is not a tax resident of the Russian Federation ... living abroad, is not a tax resident Russian Federation; - 5 - if the taxpayer is a foreign ... in the territory of the Russian Federation, is not a tax resident of the Russian Federation; - 6 - if the taxpayer is a foreign ...

Regardless of the actual time spent in the Russian Federation, tax residents are recognized (clause 3 of article 207 of the Tax Code)

Russian servicemen serving abroad
Employees of state authorities and local governments seconded to work outside the Russian Federation

If an employee of an organization stays in the Russian Federation for less than 183 days within 12 months preceding the date of receipt of income, such a person will not be recognized as a tax resident, and his income is subject to personal income tax at a tax rate of 30 percent.

If during the tax period the employee acquired the status of a tax resident and this status can no longer change (that is, an individual stays in the Russian Federation for more than 183 days in the current tax period), the amounts of remuneration received by the employee from the employer for the performance of labor duties from the beginning of the tax period are subject to taxation at the rate of 13%.

In such cases, employers - tax agents should recalculate personal income tax on an accrual basis from the beginning of the calculation of amounts in the tax period at the end of each month in relation to all income accrued to the taxpayer for this period, offsetting the amount of tax withheld in previous months of the current tax period.

Thus, starting from the month in which the number of days the employee spent in the Russian Federation in the current tax period exceeded 183 days, the amounts of tax withheld by the tax agent from his income until he received the status of a tax resident at a rate of 30 percent are subject to offset when determining the tax base on an accrual basis. a total of the amounts of the employee's income, including income from which the tax was withheld at a rate of 30 percent.

Please note that when calculating personal income tax, the tax status is determined taking into account any continuous 12-month period. 12 months can start in one tax period and continue in another, because the Tax Code does not indicate that 12 consecutive months must correspond to calendar months (letter of the Ministry of Finance dated 09/01/2016 N 03-04-05/51258).

With frequent trips abroad, an employee may lose the status of a tax resident of the Russian Federation. In this case, the employer company should determine the tax status of the employee on a monthly basis (letter of the Federal Tax Service dated 03/15/2016 N OA-4-17/ [email protected]).

The Federal Tax Service reported that, under an international double taxation treaty, an individual can be recognized as a tax resident of the Russian Federation if he has permanent housing or a center of vital interests in the Russian Federation.

As indicated above, according to the Tax Code, when calculating personal income tax, residents are recognized as individuals who stay in the Russian Federation for at least 183 days within 12 consecutive months. But the Federal Tax Service reported that with a shorter period, this status is not automatically lost.

The Ministry of Finance has banned the use of letters in which such a conclusion is indicated, because. this does not reflect the current legislation (letter of the Ministry of Finance dated 04/21/2016 N 03-08-РЗ/23009).

Each time when income is paid, the tax agent sets the number of days the taxpayer stays in the Russian Federation. Days are counted as of the date of actual receipt of FL income for the previous 12-month period. Income also includes the payment of salaries to the FL.

To calculate these days, the employer can use any documents that allow you to determine the number of such days. The Tax Code does not contain a list of specific documents, but these can be copies of passport pages with a mark of border control authorities on crossing the border or data from migration cards, information from the time sheet, documents on registration at the place of residence, etc. (letter of the Federal Tax Service dated 06.09. 2016 N OA-3-17/4086).

The status confirmation document is issued by the Federal Tax Service or the MIFTS after the submission of the relevant application. Such an application and documents to it are considered for 40 days.

The verification process has changed. The corresponding adjustments were made by the Order of the Federal Tax Service dated 07.11.2017 N ММВ-7-17/ [email protected] The Order also contains an application form for the provision of a document and a form on the status of a resident.

Who needs to confirm the status of a resident of the Russian Federation and why?

Confirmation of Russian residency may be required for both legal entities and individuals. A foreign legal entity or individual entrepreneur can also receive a document stating that it is a resident of the Russian Federation.

A certificate confirming residency may be required, including in these cases

A legal entity registered in the territory of the Russian Federation provides services or sells goods to a foreign counterparty

In this situation, the foreign counterparty may request such a certificate in order to avoid double taxation.

A sole trader or individual entrepreneur provides services or sells goods to a foreign partner

To reduce the amount of tax paid by a foreign partner in his country, the latter asks for a document confirming the residence of the Russian Federation of his supplier.

LE or FL, being a resident of the Russian Federation, received income in the form of dividends from a foreign company

In order to reduce taxes on income and profits paid on the territory of a foreign state, a certificate of residence of the Russian Federation is provided to the tax authorities.

A foreign citizen works on the territory of the Russian Federation, receives income

In order not to pay income tax in his home country, he needs to issue a document confirming the residence of the Russian Federation for the time he worked in Russia.

An individual who receives income in the territory of the Russian Federation acquires, sells or builds real estate in the territory of a foreign state

In this case, the foreign tax office may request such a certificate in order to avoid double taxation associated with real estate expenses.

And many other cases

AAA-Invest specialists will perform for you the services of filling out and filing a tax return for personal income tax, including remotely for clients from any region of the Russian Federation.

The impossibility of a face-to-face meeting is not an obstacle to the performance of services by our experts!