Is a non-resident a foreigner? Who is considered a non-resident? Russian tax resident

In order to understand what the status of a non-resident means, it is worth looking into the law called “On Currency Regulation (and Currency Control)”. It was registered under the number 173-FZ in 2003 (December 10). According to this normative act, general provisions and terms are discussed in paragraph 7 of the first chapter.

A non-resident is, as stated in the law, an individual who is not a resident. In turn, residents include Russian citizens (with the exception of those who are declared residing in another state in accordance with the legislative acts of that state).

It can also represent a person who permanently resides in Russia due to the presence of a residence permit, a foreigner or a person who is also in Russia on the basis of the same document.

Also a non-resident is entity, which was created in accordance with legislation other than Russian, and located outside the territory of our country. In addition, organizations that are not legal entities, but also formed according to the norms of foreign legislation and operate in other countries, also receive a similar status. If the above legal entities in the Russian Federation have structural or independent plans (permanent representative offices, branches, etc.), then they are also automatically classified as non-residents.

In any country there are consular organizations, diplomatic missions of other states that are not residents. In addition, a non-resident is a permanent representation of the above institutions (at intergovernmental and interstate organizations) and the interstate and intergovernmental structures themselves and their branches.

The currency legislation determines what transactions can be carried out between residents and non-residents. For example, between these groups of persons they can be carried out without restrictions, with the exception of those associated with deferred payments for long periods, with the movement of capital or currency circulation in the domestic foreign exchange sector of Russia.

From the point of view of other sections of Russian legislation, a non-resident is a person functioning in a special regime. For example, in the tax legislation there are articles according to which some foreign citizens, such as consuls, diplomats and members of their families (not citizens of the Russian Federation) under Article No. 215 Tax Code are not subject to taxation in terms of income received.

But other categories of foreign taxpayers usually pay taxes at higher rates than Russians (tax on dividends received) or have a special tax regime. Foreigners who have arrived to work for individuals under employment contracts (as a rule, in jobs that do not require qualifications) must acquire a patent and pay 1,000 rubles a month for its renewal. This form of tax relationship should ensure the payment of income tax in the simplest way.

When distinguishing between the concepts of "resident of the Russian Federation" and "non-resident of the Russian Federation", one can often hear that any Russian citizen is considered a Russian resident. In fact, such a status is assigned based on the length of time a person has been in Russian territory.

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

Tax residents and non-residents

Residents- These are citizens of the Russian Federation or citizens of other states staying on the territory of the Russian Federation for more than 183 days in the last 12 months.

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

Non-residents- Russian and other citizens staying on Russian territory for less than 183 days in consecutive 12 months.

Exceptions:

1. Russian military serving abroad.
2. Civil servants who are on business trips abroad.

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

Obtaining the status of "tax resident"

How and who becomes a tax resident:

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

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

The definition of this status has importance. For example, for residents of the Russian Federation, personal income tax (PIT) is levied at a rate of 13%, for non-residents - 30%.

Currency resident / non-resident

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

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

• inform the tax authorities about opening, changing details or closing accounts in foreign banks (within a month);
• send reports on transactions on these accounts once a year (not later than June 1 of the year following the reporting one);
• carry out only those operations that are listed in Art. 12 of the Law of the Russian Federation "On currency regulation and currency control".

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

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

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

Thus, tax and currency residents have actually become equated concepts.

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 continuously for 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. With 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

To enjoy tax incentives, 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, drawing up a certificate, confirms that in reporting period you were a resident of the Russian Federation, so 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 tax resident Russian Federation, you need to 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.

“The tax resident of the Russian Federation is who” - a request of this type is quite often addressed search engines those who decided to learn more about the Russian taxation system. From our article, you will learn how to determine whether a person is a tax resident and what gives a citizen this status.

Confirmation of the status of an individual who is recognized as a tax resident

When it comes to specific taxpayers, common man it can be difficult to understand whether these individuals are recognized as tax residents or not. It is not easy to deal with the consequences that this status entails.

To begin with, let's turn to the definition given by the tax legislation. According to paragraph 2 of Art. 207 of the Tax Code, a tax resident of the Russian Federation is an individual who spends a total of at least 183 days on Russian territory during a year (calendar).

It should be noted that this number of days is exactly the total time for the year, that is, even if during this period a citizen left Russia for some time, but the amount of days spent on the territory of the Russian Federation corresponds to the above limit, then an individual is recognized tax resident of the Russian Federation. Since a period equal to 1 calendar year is taken to determine the presence or absence of resident status, it should be confirmed annually (this requirement applies to each taxpayer).

IMPORTANT! According to the letter of the Federal Tax Service of the Russian Federation “On the procedure for determining the status of a tax resident of the Russian Federation for a citizen of the Russian Federation exercising labor activity Abroad” of December 11, 2015 No. ОА-3-17/ [email protected], a Russian can be a resident of the country, even if he does not live in Russia for 183 days a year, but at the same time has a permanent place of residence on its territory.

In other words, the mere absence of a citizen in Russia for more than 183 days within 12 months is not an unconditional basis for the loss of his tax resident status if he has a registration in his homeland. At the same time, it does not matter whether the housing is owned or the Russian uses it for other reasons.

Confirmation of the status of a tax resident of the Russian Federation is required in special cases. It is produced at the request of the taxpayer, drawn up in any form and submitted to the Interregional Inspectorate of the Federal Tax Service for Centralized Data Processing. Such confirmation by Russian citizens is used for presentation in foreign countries in order to avoid double taxation.

Differences in taxation of residents and non-residents

If individuals are tax residents of the Russian Federation, then this gives them the right to a special taxation procedure in the territory of our country. Any person operating within the state, regardless of other factors, must pay taxes established in the territory of the Russian Federation. But the differences in the taxation of residents and non-residents are very significant.

According to Art. 209 of the Tax Code of the Russian Federation, the list of objects of taxation for personal income tax - these are tax residents of the Russian Federation - includes income received both from sources located on the territory of Russia and abroad.

It is important to note that in this area there are a number of additional regulations and international treaties designed to prevent cases of double taxation. However, in any case, a tax resident must account for the income he received outside the Russian Federation and prove the payment of tax to a foreign state in the manner prescribed by the relevant international treaty/agreement.

Non-residents are required to pay taxes only for the income they received from sources located on the territory of the Russian Federation.

The established size of the tax rate for those and others also differs. For example, the general personal income tax rate for tax residents is only 13% of income, and only in some situations can it reach 35%, although the number of such cases is very limited. So, in accordance with Art. 224 of the Tax Code, personal income tax. persons in the specified amount is charged when they are received as a result of winning the lottery, drawing prizes, participating in a game or other similar activity. In this case, the tax is charged only on the amount that exceeds 4000 rubles.

For non-residents, the tax rate is set at 30%, regardless of how the income was received.

International law widely uses the concept of "tax resident" in its work. The Tax Code of the Russian Federation contains fairly complete explanations of this term. The provisions also set out the rights and obligations for this category. Further in the article we will analyze in more detail what a tax

Terminology

Tax residents of the Russian Federation are individuals or legal entities registered in its territory. This concept is also enshrined in laws governing currency transactions, in a number of international agreements. According to each of the regulations governing the activities of the persons in question, it is indicated that tax residents of the Russian Federation are entities endowed with certain duties and rights. However, in some cases the definition differs significantly from its scope.

Classification

The allocation of established payments to the budget of each of the countries is carried out within the framework of internal documents in the field of relevant legislation. Tax residents of the Russian Federation are, first of all, individuals residing in its territory for most of the calendar year (more than 6 months). The legislation uses a separate justification for people whose financial or vital interests are inextricably linked with the territory of the country. There are also a number of other criteria (exceptions) that do not contradict the regulations of the state, under which a citizen can obtain the status of a tax resident of the Russian Federation. Conditions for legal entities are determined separately. small business, when determining the category, takes into account the place of registration or origin of the business, the location of the main management office and other criteria. A person (natural or legal) is obliged to make payments to the budget from all his income coming from both domestic and external sources. The rate and procedure for payment are determined by the legislative acts of the state. Non-residents pay tax on income received from sources located in the territory of the country.

International law

As a result of the discrepancy in different countries In terms of the main criteria according to which a resident or non-resident is determined, quite often there is a controversial situation. At the same time, an individual or legal entity is simultaneously recognized as obligated to make payments to the budget of different countries. A person recognized as a resident in several states has to resolve disputes arising in the process of simultaneous double (triple and so on) taxation on his income within the framework of the laws of these countries. The rates and conditions are regulated in accordance with the laws of each country. The definition of the concept of "resident" used in the law does not always coincide in meaning with the concepts used in other types of law (commercial, civil, currency).

Tax residents in the Russian Federation

This concept currently provides for permanent residence in the territory of the state for at least 183 days within 12 months following one after the other. At the same time, the period of stay of an individual in the country is not interrupted for the period of his departure outside the country for training or treatment (up to 6 months). The assignment to each resident (non-resident) establishes his obligations to pay tax to the budget from his income, affects the types and methods of deductions.

Types of bets

Payments of 13% per annum in accordance with article 224 of the domestic Tax Code apply to all residents ( individuals) - to citizens of the country - when calculating payments from the total income. For those who do not belong to this category, the deduction is 30%. There are a number of exceptions to general rules. For example, when concluding an employment contract for a period of more than 183 days, a rate of 13% may be applied to a citizen of a foreign state. However, in cases where the employee leaves before the expiration of the specified period, and payments for the elapsed time amounted to the same percentage, the calculation is recognized as incorrect. In this case, the employer is fined.

Income payments for foreign migrants

According to the Tax Code of the Russian Federation, any income received by residents or non-residents on the territory of the country is mandatory taxed at the appropriate rate. Settlers who came to the territory of the state from another country, in accordance with part 23 of Article 207 of the Code, automatically become non-residents. They belong to this category for up to 6 months inclusive from the date of entry. A similar status is also assigned to citizens of the Russian Federation whose place of permanent residence is located outside the borders of the state. In this case, they are considered foreigners. Persons who, due to special circumstances, have acquired the citizenship of the Russian Federation within 3 months, also remain non-residents within the framework of the law. They fall into this category until they exceed their stay in the country by more than 183 days. In this case, for all the above groups, regardless of whether they have Russian citizenship, a tax rate of 30% of

Individual rates on profits of foreign citizens

The following non-residents are exempt from 30% tax:

1. Dividends received from participation on the right of a share in the work of a Russian organization. They are calculated at a rate of 15%.
2. Employment taxable at 13%.
3. A job that requires high qualifications. Within the framework of the Federal Law of July 25, 2002, regulating those staying in the territory of the Russian Federation, such activities are taxed at a special rate of 13%.

For all those who have moved to the country and have income here, the payment of 30% of the profit is charged. This condition is valid until they achieve the status of a resident of the Russian Federation. According to the regulations, on the 184th day of a citizen's stay in the territory of the state, the relevant authority must make a mandatory recalculation of the rate for the current period.

Reimbursement of overpayments on deductions for personal income

Upon obtaining the status of a resident of the Russian Federation, the calculated tax for the current period is recalculated. In this case, the return of overpaid to the country's budget is carried out. Money. Until December 31, 2010, this obligation lay with the employer. Since January 01, 2011, this function has been transferred to the tax authority, in which the person is registered at the place of his actual residence. Recalculation and refund of funds occurs on the basis of a declaration submitted by a citizen. In addition, a tax resident certificate must be provided. It confirms the transition of a person to this category.

Papers required for recalculation

The main document that tax residents of the Russian Federation must submit is a declaration drawn up in the form 3-NDFL. To carry out the recalculation, the person provides information confirming his transfer to another category. A set of documents is submitted to tax office at the place of registration.

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

In practice, the employer does not have the opportunity to check which category his employee belongs to. Without special opportunities, it is practically impossible to establish the period of residence of a person in the territory of the state over the past 12 months. The employer may ask the employee to write a statement that he can be considered a tax resident of the Russian Federation. At the same time, the document indicates that he lived, in accordance with domestic law, for six months in the country out of the last 12. In this case, the employer disclaims all responsibility to the tax authorities for the possible provision of poor-quality information, on the basis of which the amount of deduction from income is calculated . Thus, the employee confirms and is responsible for the accuracy of the information provided. In case of fraud, a citizen may be subject to serious penalties.

Currently, the tax authorities, customs and migration control services are developing a common unified database for recording all persons crossing the border of the Russian Federation and further tracking their residence in the state. However, it is difficult for an ordinary employer to gain access to such data, so he is forced to focus only on the statements of the employee.