Documents confirming the status of a tax resident of the Russian Federation. The Federal Tax Service of Russia clarified which documents will confirm the status of an individual as a tax resident of Russia

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

• Russian military personnel serving abroad
• Employees of state authorities and local governments sent to work outside the Russian Federation

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

If during the tax period an employee acquired the status of a tax resident and this status can no longer change (that is, an individual is in the Russian Federation for more than 183 days in the current tax period), the amount of remuneration received by the employee from the employer for performing work duties from the beginning of the tax period , are subject to tax at a 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 based on the results of each month in relation to all income accrued to the taxpayer for a given period, with the offset of the tax amount withheld in previous months of the current tax period.

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

Please note that when calculating personal income tax, tax status is determined taking into account any continuous 12-month period. 12 months can begin 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 from the Ministry of Finance dated 01.09.2016 N 03-04-05/51258).

With frequent business trips abroad, an employee may lose the status of a tax resident of the Russian Federation. In this case, the employing company should determine the employee’s tax status on a monthly basis (letter from the Federal Tax Service dated March 15, 2016 N OA-4-17/4241@).

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

As stated 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 over the next 12 consecutive months. But the Federal Tax Service reported that if the term is shorter, this status is not automatically lost.

The Ministry of Finance prohibited the use of letters containing such a conclusion, because this does not reflect current legislation (letter from the Ministry of Finance dated April 21, 2016 N 03-08-РЗ/23009).

Each time when paying income, the tax agent sets the number of days the individual will stay in the Russian Federation. The days are counted on the date of actual receipt of income of the individual for the preceding 12-month period. Income also includes payment of wages to individuals.

To count 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 could be copies of passport pages with a mark from border control authorities about crossing the border, or data from migration cards, information from a work time sheet, documents on registration at the place of residence, etc. (letter from the Federal Tax Service dated 06.09. 2016 N OA-3-17/4086).

A document confirming status is issued by the Federal Tax Service or MIFTS after submitting the appropriate application. Such an application and supporting documents are reviewed within 40 days.

The confirmation procedure has undergone changes. The corresponding adjustments were made by Order of the Federal Tax Service dated November 7, 2017 N ММВ-7-17/837@. The Order also contains an application form for the provision of a document and a form about resident status.

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

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

A certificate confirming residence may be needed in these cases as well.

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

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

• A sole proprietor 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 to provide a document confirming the residence of the Russian Federation of his supplier.

• A legal entity or individual, 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 in the Russian Federation is provided to the tax authorities.

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

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

• An individual who receives income on the territory of the Russian Federation acquires, sells or builds real estate on 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 provide you with the services of filling out and submitting 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 provision of services by our experts!

Payment of government taxes is one of the most primary aspects of the economic activity of a legal entity. The status of a tax resident clearly determines to which state the subject of civil law carrying out commercial activities is obliged to pay the corresponding tax deductions.

Resident– a polysemantic term that in jurisprudence denotes an individual or legal entity that has official registration in the territory of a certain state and is directly subject to its legislative acts.

Purpose of the document

This document acquires particular relevance in two cases:

1. When a legal entity carries out commercial activities on the territory of the Russian Federation, being officially registered on the territory of a foreign state entity.
2. When a legal entity carries out commercial activities on the territory of a foreign state entity, being officially registered in the territory of the Russian Federation.

In both versions there are significant differences, directly affecting tax rates, the procedure for payment and calculation of tax payments for a legal entity operating in a particular country. First of all, a proven fact of residence is necessary in order to avoid double taxation.

To ensure that tax deductions are not paid by subjects of civil law in double amount, state entities enter into international agreements that allow residents to avoid paying certain tax deductions, provided that these payments were made by them to the treasury of the foreign state in whose territory they carried out their commercial activities. activity.

More detailed information on this issue can be obtained by reading Article 207 of the Tax Code of the Russian Federation.

Apostille

Apostille is an international standardized form of this document, which is intended for presentation to foreign counterparties in order to notify them of taxes that were paid by a legal entity to the state treasury of the Russian Federation.

The issuance of certificates of tax residence in Russia is carried out by the Interregional Inspectorate of the Federal Tax Service for Centralized Data Processing (MI Federal Tax Service of Russia for Data Center). The office of this division is located in Moscow. All applications must be sent only there. Certificates issued by regional inspectorates of the Federal Tax Service, when presented to foreign counterparties, have no legal force!

Below is a sample of an apostille certificate of residence of the Russian Federation, intended for the tax authorities of the Republic of Moldova.

It should be taken into account that an apostille is suitable for presentation only in states that have signed the Hague Convention, which was concluded on May 5, 1961. These primarily include European states, the USA, Russia, the countries of the former Soviet Union and many other state entities (about 135 countries in total).

In cases where a foreign country is not included in the Hague Treaty, additional legalization of the document will be required, which can be done at the consulate of a certain country.

Documentation

The first step to officially confirm your status as a resident of the Russian Federation is to submit a targeted request to the interregional inspection.

The application must indicate the basic data of the organization, accompanied by relevant documents confirming the legal commercial activities of the legal entity.

Below is a list that will help you avoid additional visits to the tax authorities on this issue. To start the procedure for issuing a residence certificate, you need to provide the MI of the Federal Tax Service of Russia for the data center the following information:

1. Application (written in free form is allowed).
2. Complete.
3. Individual taxpayer number.
4. Arrangement reason code (RPC).
5. Copy.
6. Copies of documents that confirm the fact of receiving income in the territory of a foreign state entity (trade agreements, decisions on the calculation of dividends, etc.).
7. The exact address of the legal entity.
8. The name of the state for whose tax authorities this document is intended.
9. Main state registration number ().
10. The time period for which this certificate is required.
11. Other statutory documents confirming the exemption of one of the company’s divisions from paying taxes in a particular state.

The application submitted to the inspection must be signed by one of the main managers of the commercial organization or the chief accountant.

In cases where the form bears the signature not of a specific manager, but of an authorized representative of a given legal entity, then such a document, according to Art. 27, Tax Code of the Russian Federation, requires an additional copy certified by authorized persons, which confirms the authority of this representative in defending the interests of this company (specifically in relations with the tax service).

In cases where the address of a legal entity that is officially registered on the territory of the Russian Federation does not coincide with the place of its actual location, which is stated in the certificate of registration with the tax authority, then in order to obtain a certificate of residence at the place of actual residence, you will need additional provide a copy of the document notifying the tax service about the organization’s change of actual address. The document must contain a tax service mark indicating its acceptance.

Dates of issue and validity

A certificate issued to a legal entity for the purpose of confirming its tax status as a resident of Russia is drawn up in one copy and has a validity period that is limited to one calendar year during which the document was received.

The certificate, in addition to the current year, may include data for another time period preceding its receipt. Provided that the legal entity that requested the issuance of the document provided all the necessary data for a specific period of time.

Below is a sample certificate of residence of the Russian Federation intended for the Federal Tax Service of Russia.

Confirmation of the tax status of a resident of the Russian Federation occurs according to the “one window” principle. This simplifies this procedure as much as possible for legal entities and individuals. The time frame for issuing a certificate depends on each specific case and on average ranges from four to six weeks.

The official confirmation period established by the tax legislation of the Russian Federation is 30 calendar days, starting with submitting a package of all necessary documents to the tax authorities. Russian organizations that decide to confirm their resident status can do this, in addition to a personal visit of a representative to the Federal Tax Service MI, by mail.

You can learn more about taxes for residents in this video.

Personal income tax rate on non-resident income

At a rate of 30%, income received in Russia by foreign citizens who stay in Russia for less than 183 calendar days over the next 12 consecutive months is taxed (they are called tax non-residents).

When determining the tax status (residency) of a person, his citizenship does not matter (letter of the Ministry of Finance of Russia dated March 19, 2012 No. 03-04-05/6-318). A Russian citizen can become a tax non-resident, and a foreigner can become a resident. Moreover, the tax status may change repeatedly during the tax period. A Russian citizen is initially considered a tax resident. He may lose this status if he was on a long business trip abroad. Therefore, it is in the employer’s interests to check the status of any employee when hiring, even if he is a Russian citizen.

Let's figure out how to establish the tax status of an employee, since the rate at which he must pay personal income tax and whether he has the right to tax deductions depends on this.

How to set a 12 month period

The 12 consecutive months required to establish a person's tax status are not a calendar year from January 1 to December 31. This period may begin in one tax period and continue in another (letters of the Ministry of Finance of Russia dated September 25, 2012 No. 03-04-06/6-289, dated May 31, 2012 No. 03-04-05/6-670 and etc.). So, if the tax status is determined on September 30, 2013, then the 12-month period begins on September 30, 2012, and ends on September 29, 2013, if on September 15, 2013, then the period begins on September 15, 2012 and ends on September 14 2013. And during the calendar year, the employer must control the tax status of employees: when paying wages - on each accrual date - on the last day of the calendar month, which for this type of income is considered the moment of receipt, on the day of payment of income - for other types of income, for example, vacation pay .

A person is a tax resident if he stays in Russia for more than 183 days over the next 12 consecutive months. The number of days of stay is determined by summing (directly counting) all calendar days in which he was in the Russian Federation during this period (letter of the Ministry of Finance of Russia dated October 8, 2012 No. 03-04-05/6-1155). When calculating them, the days (calendar dates) of entry and exit are taken into account, since on these days the person is actually on the territory of Russia (letter of the Federal Tax Service of Russia dated March 31, 2009 No. 3-5-04/345@).

These 183 days should not flow continuously (letter of the Federal Tax Service of Russia dated August 30, 2012 No. OA-3-13/3157@). They may be interrupted for periods of vacations, business trips, etc.

When calculating 183 days of stay on the territory of Russia, the time spent abroad is not included in their number, except for short-term (less than six months) trips for treatment and training - they are included. Mandatory condition: immediately after completing training or treatment, the employee must return to the Russian Federation (letter of the Ministry of Finance of Russia dated September 26, 2012 No. 03-04-05/6-1128). But if, under an agreement with a foreign educational institution, the training lasts more than six months, the entire period of his training - being outside the Russian Federation for the purposes of this training - is not taken into account when calculating the days of a person’s stay in Russia (letter of the Ministry of Finance of Russia dated October 8, 2012 No. 03-04 -05/6-1155). All days when a person was treated abroad or underwent training must be documented: contracts with medical (educational) organizations or certificates from them indicating the time of treatment (training), as well as copies of the individual’s passports with border control marks.

There are no restrictions on a person’s age, types of educational institutions and disciplines studied, medical institutions and types of diseases, countries in which Russian citizens can study or be treated (letter of the Federal Tax Service of Russia dated September 23, 2008 No. 3-5-03/529 @).

An important condition for periods of short-term (less than six months) treatment or training to be counted during a person’s stay in Russia is the purpose of the trip. If he traveled abroad for another purpose, but while in a foreign country underwent treatment (or training), these days cannot be included in the period confirming residence (letter of the Ministry of Finance of Russia dated September 26, 2012 No. 03-04-05 /6-1128).

When calculating the days of a person’s actual stay in the Russian Federation for the period of the next 12 consecutive months, it includes the time before the conclusion of an employment contract (letter of the Ministry of Finance of Russia dated November 27, 2008 No. 03-04-06-01/323). But only if the legality of the location is documented. If there are no such documents, the calculation of 183 days of stay on the territory of the Russian Federation should be carried out from the first day of work of a foreigner in the company.

What documents are needed to confirm residency?

The time of stay in Russia can be confirmed by an identity document with border control stamps on entry and exit.

If such marks are not placed when crossing the border (for example, on the border with Belarus, Kazakhstan, Armenia - by virtue of the Treaty on the Eurasian Economic Union of May 29, 2014), then supporting documents may be air and train tickets, hotel receipts.

In addition, the time of stay in Russia can be confirmed by contracts, certificates of employment from previous employers, extracts from time sheets, business trip orders, waybills, migration card data, registration documents at the place of residence (stay), etc. Similar the position was expressed by officials of the Federal Tax Service of Russia in a letter dated June 10, 2015 No. OA-3-17/2276@.

Please note: a 15% rate is established for the tax on dividends received by tax non-residents from Russian organizations. Dividends from tax residents are taxed at a rate of 13% (clause 3 of Article 224 of the Tax Code of the Russian Federation).

The tax is imposed on the total amount of income that the employee received from the organization in a calendar month, reduced by the amount of non-taxable income and the amount of tax deductions (if entitled to them).

Tax-free income

A comprehensive list of income paid to employees that is not taxed is given in Article 217 of the Tax Code. Such income, in particular, includes:

• amounts paid within the limits established by law in compensation for harm caused by injury or other damage to health;
• state benefits (except for temporary disability benefits, including benefits for caring for a sick child), temporary disability benefits for pregnancy and childbirth, as well as other payments and compensation paid in accordance with current legislation;
• severance pay paid upon dismissal of employees (including dismissal due to retirement due to age), not exceeding three average monthly earnings, and for workers in the Far North - six;
• compensation established by current legislation, paid to employees when moving to work in another area;
• compensation paid in connection with sending an employee on a business trip (daily allowance within the established norms, payment for travel and housing, etc.);
• one-time financial assistance provided to an employee in connection with the death of a member of his family;
• income paid in the order of inheritance by family members of a deceased employee in cash and in kind, except for remuneration paid to the heirs (legal successors) of the authors of works of science, literature, art, as well as discoveries, inventions and industrial designs;
• amounts of payments paid to employees, as well as members of their families affected by terrorist attacks on Russian territory;
• amounts of payments paid to employees in connection with a natural disaster or other emergency, as well as to employees who are family members of persons killed as a result of natural disasters or other emergency circumstances;
• one-time financial assistance to employees at the birth or adoption of children, paid during the first year after the birth (adoption) of children, but not more than 50,000 rubles for each;
• reimbursement by the organization of employee expenses for the purchase of medications prescribed to him or his family members by the attending physician, up to 4,000 rubles per year;
• amounts of gifts and material assistance not exceeding 4,000 rubles per year;
• any winnings and prizes not exceeding 4,000 rubles per year, issued during advertising of goods (works, services);
• company contributions aimed at co-financing employee pension savings, but not more than 12,000 rubles per year;
• payments to volunteers to reimburse them for expenses incurred under civil contracts for the gratuitous performance of charitable activities;
• the value of a share in an LLC owned by an individual, transferred by him as a contribution to the authorized capital of another company;
• the difference between the new and original par value of the share as a result of the revaluation of fixed assets;
• income in the form of charitable assistance received by orphans, children without parental care, and children who are members of families whose income per member does not exceed the subsistence level;
• compensation for part of the parental payment for child care and supervision (clause 42, article 217 of the Tax Code of the Russian Federation), etc.

Let’s look at some of the payments included in the non-taxable list in more detail.

The Ministry of Finance of the Russian Federation believes that amounts paid for additional days off to care for disabled children do not apply to state benefits, and therefore personal income tax should be withheld from such payments (letter dated June 22, 2015 No. 03-04-05/36006). Meanwhile, in the same letter, the financiers indicated that their opinion differs from the opinion of the Presidium of the Supreme Arbitration Court of the Russian Federation. The amount of average earnings that is paid for additional days of rest to parents of disabled children is not subject to personal income tax on the basis of the same norm of the Tax Code, but being another payment made in accordance with Russian legislation (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 8, 2010 No. 1798 /10).

In addition, the Federal Tax Service of the Russian Federation, by letter dated November 26, 2013 No. GD-4-3/21097, sent to the tax authorities for information and use in their work a letter of the Ministry of Finance of the Russian Federation dated November 7, 2013 No. 03-01-13/01/47571 on the formation unified law enforcement practice. It states: if the explanations of the financial or tax departments do not agree with the position of the higher courts, then the tax authorities should be guided by the acts and letters of the Supreme Arbitration Court of the Russian Federation and the Supreme Court of the Russian Federation.

Thus, the employer has the right not to withhold personal income tax from the amount of average earnings that is paid to the employee for additional days off to care for a disabled child on the basis of paragraph 1 of Article 217 of the Tax Code. In the event of a dispute with the tax inspectorate, he has a chance to defend his case in court.

Many companies pay their employees financial assistance for the birth of a child. Often in several amounts, believing that if its total amount does not exceed 50,000 rubles, then personal income tax does not need to be withheld. However, this is a misconception. The financial department believes that if financial assistance is paid not in a lump sum, but in several amounts, then tax must be withheld from the second or third part, even if its total amount does not exceed 50,000 rubles. This is due to the fact that only financial aid paid at a time, subject to a limit of 50,000 rubles, is not subject to taxation (letter of the Ministry of Finance of the Russian Federation dated August 13, 2013 No. 03-04-06/33543). In addition, in order to avoid claims from inspectors, you need to request a certificate in Form No. 2-NDFL from the second parent in order to know whether he received such a payment (letter of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 03-04-06/24978) . The fact is that it is due either to one parent or to both, but in a total amount that does not exceed 50,000 rubles. Therefore, in order for the tax to be calculated correctly, it is necessary not to violate the non-taxable limit, and for this you need information about payments received by the second parent. To confirm the fact of receipt or non-receipt of such assistance by one of the parents, the tax agent has the right to request information about the income of individuals in Form 2-NDFL (letter of the Ministry of Finance of Russia dated February 24, 2015 No. 03-04-05/8495). If one of the parents does not work, then you will need to provide a copy of your work record book or a certificate from the employment service.

Another situation that arises in almost every company is gifts addressed to its employees on various holidays. As already noted, they are exempt from taxation if their amount does not exceed 4,000 rubles per year (clause 28, article 217 of the Tax Code of the Russian Federation). In this case, the gift can be given both in cash and in kind (letter of the Ministry of Finance of the Russian Federation dated November 23, 2009 No. 03-04-06-01/302). If your company wants to give an employee a monetary gift, the amount of which exceeds 3,000 rubles, then you will need to draw up a gift agreement (Part 2 of Article 574 of the Civil Code of the Russian Federation). But in no case should the contract indicate that the amount of the gift depends on the employee’s position, salary or other performance indicators. Otherwise, officials will consider that this is not a gift, but a premium, on which insurance premiums must be calculated and personal income tax must be withheld. The judges also agree with this opinion (resolution of the Federal Antimonopoly Service of the North Caucasus District dated December 26, 2012 No. A63-8849/2012).

Please note: the company must keep records of all employee income in special tax registers. With regard to gifts, this is especially important, therefore it is necessary to keep personalized records in relation to them (letters of the Ministry of Finance of the Russian Federation dated May 8, 2013 No. 03-04-06/16327, dated March 2, 2012 No. 03-04-06/9-54 ). This is due to the fact that as soon as the amount of the gift for the year exceeds 4,000 rubles, personal income tax will need to be calculated and withheld from it.

There is no need to inform tax inspectors about gifts in the amount of up to 4,000 rubles and indicate them in the certificate in form No. 2-NDFL (letter of the Ministry of Finance of the Russian Federation dated September 5, 2011 No. 03-04-06/1-202).

Another payment that a company often faces is severance pay upon dismissal. There is no need to withhold tax from him if its amount does not exceed three average monthly earnings, and for workers in the Far North - six. Moreover, as officials note, the basis for dismissal does not matter (letter of the Ministry of Finance of the Russian Federation dated April 10, 2012 No. 03-04-06/6-105). Moreover, the position of the employee is not important for the tax exemption of the specified payment (letter of the Ministry of Finance of the Russian Federation dated October 25, 2013 No. 03-04-06/45128).

Of practical interest is the taxation of an increase in the nominal value of shares (shares, units) and the resulting income of their holders (owners).

Not subject to personal income tax are income received by shareholders in the form of additionally received and distributed among them shares (shares, shares) in proportion to their share in the authorized capital and type of shares, or in the form of the difference between the new and original par value of the share as a result of the revaluation of fixed assets (p 19 Article 19 of the Tax Code of the Russian Federation).

If a joint stock company increases its authorized capital by increasing the par value of shares at the expense of retained earnings from previous years, the shareholder receives income subject to personal income tax. This was indicated by the Russian Ministry of Finance in letter dated May 21, 2014 No. 03-04-05/24185. When increasing the authorized capital of the company by increasing the par value of shares (not as a result of revaluation), the convertible shares are canceled and new ones are issued, with a higher par value. The shareholder becomes the owner of property of greater value than he owned before the conversion. The difference between the original and new value of property owned by the participants of the company is subject to personal income tax in accordance with the established procedure (see Determination of the Constitutional Court of the Russian Federation of January 16, 2009 No. 81-О-О).

Please note: from January 1, 2015, the text of paragraph 42 of Article 217 of the Tax Code was brought into compliance with the Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation” (Law of October 4, 2014 No. 285-FZ).

In the previous version, compensation for part of parental fees for maintaining a child in kindergarten was exempt from personal income tax. But the Education Law talks about the supervision and care of a child, and not about keeping him in an educational organization that implements the basic general education program of preschool education. At the same time, the costs of paying teachers, technical teaching aids and visual aids, toys and consumables are not covered by parental fees. These costs are financed from other sources. Therefore, it has been clarified that personal income tax is not subject to compensation for part of the parental payment for the supervision and care of a child (and not for its maintenance).

Often, inspectors try to charge additional personal income tax on accountable funds that are allocated to an employee for a business lunch. In a letter dated March 3, 2015 No. 03-04-06/11078, the Ministry of Finance of Russia explains that if an employee’s participation in representative events held by an organization is mandatory for him, then this participation is related to the employee’s performance of labor duties, and his income received in connection with participation in such an event are not subject to taxation.

The obligation of the employee to participate in ongoing entertainment events must be confirmed. There must be, in particular, an order for the organization to hold the corresponding representative event, an approved list of employees taking part in it. The subject of negotiations is also important: issues that are such must correspond to the employee’s official responsibilities as provided for in his employment contract.

At the end of the event, the employee must provide a report on the results, attach an invoice from the restaurant and a bank card statement. A cash receipt or slip confirming payment for restaurant services by bank card is not required.

All income received by a taxpayer is subject to personal income tax if it brings him economic benefit (Clause 1, Article 210 of the Tax Code of the Russian Federation). Income of individuals associated with the taxpayer’s performance of labor duties is exempt from taxation (clause 3 of Article 217 of the Tax Code of the Russian Federation).

The income of foreign residents (this status must be confirmed by an identification document of a foreign citizen) received by them as members of the jury of the XV International Competition named after P.I. is exempt from taxation. Tchaikovsky. Clause 7.1 was added to Article 217 of the Tax Code, which is valid from June 1, 2015, and applies until January 1, 2016 (clause 1 of the Law of June 8, 2015 No. 146-FZ).

Tax deductions

The amount of income received by an employee of an organization can be reduced by tax deductions. A tax deduction is a fixed amount of money that reduces an employee’s income when calculating tax. Deductions can be standard, social, property, professional.

Please note: the organization is required to reduce the employee’s income by standard tax deductions. An employee can receive social, property and professional deductions from the tax office where he is registered, when filing an income tax return for the past year, as well as from the employer. According to Law No. 85-FZ of April 6, 2015, individuals can receive social deductions for personal income tax through an employer before the end of the tax period. To do this, you need to confirm with the tax office your right to receive such deductions. There is no need to submit a declaration in Form 3-NDFL to the inspectorate using this procedure.

An employee can also receive a property deduction, which is provided to a home buyer, at work if he confirms his right to a deduction with the tax office. The form of notification of confirmation of the right to property deductions for personal income tax, approved by order of the Federal Tax Service of Russia dated January 14, 2015 No. ММВ-7-11/3@, came into force on April 12, 2015.

Social tax deduction in the amount of contributions under non-state pension provision and voluntary pension insurance agreements. An employee can receive these deductions at work, provided that contributions were withheld from payments in his favor. And from January 1, 2016, social deductions for treatment (including for the purchase of medicines according to a special list) and training can also be received from the employer (Law of April 6, 2015 No. 85-FZ). To do this, the employee must write an application and provide a document from the tax office confirming the right to receive these deductions (clause 2 of Article 219 of the Tax Code of the Russian Federation as amended by Law No. 85-FZ).

When calculating tax under civil contracts (for example, a contract or commission, an author's contract, etc.), a company has the right to provide a professional tax deduction.

On January 1, 2015, a new type of tax deduction was introduced - investment (Article 219.1 of the Tax Code of the Russian Federation). This innovation was adopted in order to equalize the tax conditions for investments by individuals in various types of assets, including securities.

Thus, individuals who are personal income tax payers are given the right to receive new investment tax deductions:

• in the amount of the positive financial result obtained in the tax period from the sale (redemption) of securities traded on the organized market (securities must be owned for more than three years);
• in the amount of funds deposited during the tax period into an individual investment account (hereinafter referred to as IIA), but not more than 400,000 rubles per year. This type of investment deduction is provided by the tax office upon submission of a tax return and documents confirming the fact that money has been credited to an individual investment account;
• in the amount of income received from transactions recorded on an individual investment account. The deduction is provided upon termination of the agreement for maintaining an individual investment account, provided that at least three years have passed from the date the taxpayer entered into an agreement for maintaining an individual investment account.

An individual investment account (IIA) is an internal accounting account. It is intended for separate accounting of funds, securities of an individual (client), obligations under agreements that are concluded at the expense of the client. An individual has the right to have only one agreement for maintaining an individual investment account. IIS is opened and maintained by a broker or manager on the basis of a separate agreement for brokerage services or securities trust management agreements. The total amount of funds that can be transferred during a calendar year under an investment account agreement cannot exceed 400,000 rubles.

Standard tax deductions only reduce the amount of income subject to the 13% tax rate.

Please note: if an employee's income is taxed at a different tax rate (for example, 13%, 15%, 30% or 35%), then the amount of this income is not reduced by standard deductions.

Please note: foreign citizens or stateless persons recognized as refugees or granted temporary asylum on the territory of the Russian Federation are not entitled to standard deductions for personal income tax if they are not tax residents (letter of the Federal Tax Service of Russia dated October 30, 2014 No. BS-3-11 /3689@).

Therefore, an organization should keep separate records of income taxed at a rate of 13% and income taxed at other rates.

The company can provide standard tax deductions not only to full-time employees (including external part-time workers), but also to those who work under civil contracts.

If an employee receives income from several companies, only one of them can provide a deduction to him. The employee decides independently which organization to receive the deduction. To do this, he must submit to the accounting department of the selected company an application and documents confirming the right to deductions (clause 3 of Article 218 of the Tax Code of the Russian Federation).

Deductions are provided on the basis of a written application from the employee and documents confirming his right to them (for example, a copy of the certificate of a participant in the liquidation of the accident at the Chernobyl nuclear power plant, a disabled person, etc.).

Please note: Article 218 of the Tax Code does not require that an employee who receives income from several employers (for example, an external part-time worker) submit to the company that provides him with a tax deduction any documents confirming that he does not have this deduction from other tax agents receives. An application with a request for a deduction and documents justifying his right to a deduction is sufficient. However, we recommend asking the employee to indicate in the application that this deduction is not provided to him at his main place of work. This way you will protect yourself from claims from inspectors.

In addition, many prudent employers ask to provide a certificate from their main place of work in form 2-NDFL

A statement from a full-time employee might look like this:

see completed sample

And this from a part-time worker (or freelancer):

see completed sample

Standard personal income tax deductions for employees of an organization formed as a result of reorganization in the form of a spin-off are provided on the basis of a newly collected package of documents. In a letter Federal Tax Service of Russia dated September 18, 2014 No. BS-4-11/18849@ The situation was considered when the employing organization, formed as a result of reorganization in the form of a spin-off, provided employees with standard tax deductions based on documents transferred from the reorganized company. As financiers pointed out, such an action turned out to be illegal. The legislation of the Russian Federation does not provide for the succession of persons in terms of providing standard tax deductions.

During reorganization in the form of separation, a new legal entity arises. In relation to its employees, it is both a source of income payment and a tax agent who is obliged to calculate, withhold and transfer personal income tax to the budget system of the Russian Federation. Persons with income taxed at a rate of 13% are entitled to standard tax deductions, which are provided on the basis of a written application and documents confirming the right to deductions.

Written statements from employees must be targeted, that is, they must contain, among other things, identifying characteristics of the tax agent - TIN, KPP, name, etc. (Clause 3 of Article 218 of the Tax Code of the Russian Federation).

In addition, if the reorganization and registration of a new legal entity occurred in the middle of the tax period, in order for the new employer to provide tax deductions to employees, they must, in addition to applications and documents confirming the right to tax deductions, provide income certificates from their previous place of work. Form 2-NDFL. After all, for example, for children’s deductions there is an income limit, above which the deduction is not provided - 280,000 rubles cumulatively from the beginning of the year.

Employees' taxable income is reduced by standard tax deductions each month. Standard tax deductions can be provided in the following amounts:

• 3000 rubles;
• 500 rubles;
• 1400 rubles.

If an employee’s income is less than the tax deduction provided to him, then personal income tax is not withheld from him.

The concept of “tax resident” can be applied to Russian organizations, branches, representative offices and other separate divisions of foreign organizations operating in the Russian Federation, Russian and foreign individuals, including individual entrepreneurs. Having the status of a 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 that the Russian Federation has concluded with foreign states. We will tell you in our material when an organization or individual is a tax resident of the Russian Federation, and we will also provide a sample application for a citizen to confirm the status of a tax resident of the Russian Federation.

Are you a tax resident of the Russian Federation?

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

Tax residents of the Russian Federation are (clause 1 of article 246.2, clauses 2, 3 of article 207 of the Tax Code of the Russian Federation)
organizations:	individuals:
— Russian organizations	— actually staying in the Russian Federation for at least 183 calendar days within 12 consecutive months*;
- foreign organizations recognized as tax residents of the Russian Federation in accordance with the international treaty of the Russian Federation on taxation issues - for the purposes of applying this international treaty;	- Russian military personnel serving abroad, as well as employees of state authorities and local governments sent to work outside the Russian Federation, regardless of the length of stay abroad
— foreign organizations whose place of management is the Russian Federation, unless otherwise provided by an international treaty of the Russian Federation on taxation issues

* The period of stay of an individual in the Russian Federation is not interrupted by periods of his departure for treatment or training for a period of less than 6 months, as well as to perform labor or other duties at offshore hydrocarbon fields.

Confirmation of Russian tax resident status

We talked about confirmation of tax resident status by an organization in.

To receive an official document from the tax department on tax residency, an individual, as well as an organization, must submit an application to the Interregional Inspectorate of the Federal Tax Service for Centralized Data Processing (MI Federal Tax Service of Russia for Data Centers) in accordance with the requirements of the Information message of the Federal Tax Service of the Russian Federation “On the procedure for confirming the status of a tax resident of the Russian Federation”. Federation".

Here's an example of such a statement:

As for confirming the status of a tax resident in cases not related to the payment of taxes and fees on the territory of the Russian Federation provided for by treaties on the avoidance of double taxation, tax legislation does not oblige an individual to confirm the status of a tax resident of the Russian Federation to a tax agent, for example, an employer (Letter of the Federal Tax Service dated 13.03 .2008 No. 04-1-01/0911). At the same time, at his own request or at the request of a tax agent, an individual can provide supporting documents (Letters from the Ministry of Finance

Logistics companies conducting foreign economic activities have become more often interested in questions about tax residency certificates in order to avoid double taxation. Let's figure out what norms, requirements and practices exist.

What is a tax resident certificate and where can I get it?

A tax resident certificate, or certificate of residence, officially confirms the existence of a fiscal connection between a citizen / individual entrepreneur / legal entity and the state. A certificate of residence of the Russian Federation can be requested by both a foreign tax authority (in the case of activities carried out by a resident of Russia in the territory of another state) and a foreign partner to reduce their taxes if its supplier is a resident of the Russian Federation. During foreign trade operations, Russian logistics companies request from foreign partners documentary evidence that the client is a tax resident of a foreign state in order to avoid paying tax in the amount of:

• 10% of the use, maintenance or rental (charter) of ships, aircraft or other mobile vehicles or containers, including trailers and auxiliary equipment necessary for transportation, in connection with international transport;
• 20% of all income (except for those specified in, taking into account the provisions) from the value of the client’s account to the treasury of the Russian Federation. When providing a certificate of residence of a foreign state, the logistics company pays 100% of the invoice amount.

If a certificate is not provided, 10% or 20% of the invoice amount is charged from the client and transferred to the treasury. Such an interaction process does not contribute to the long-term development of relations with the contractor, and the provision of a certificate on their part is not always possible. Clients do not agree to lose their revenue and work under unfavorable conditions. Controversial issues arise that cannot be resolved without appeal.

How long does it take to provide a certificate?

If a foreign organization entitled to receive income submits confirmation to the tax agent paying the income before the date of payment of the income, such income will be exempt from withholding tax or withholding tax at reduced rates. If such confirmation is not received, then the Russian tax agent will be obliged to withhold tax on the income of the foreign company at the rate established by the agreement and not by the agreement.

If the certificate does not indicate the period for which permanent residence is confirmed, then, as follows from most explanations of the Ministry of Finance of Russia, it recognizes the calendar year in which the specified document was issued (,). Confirmation of resident status can be obtained both for the current calendar year and for past years.

What penalties are possible if a certificate is not provided?

The law does not provide for liability for failure to provide a certificate, so we can conclude that it can be established by agreement of the parties in the contract with the counterparty itself.

Who regulates the amount of payment that we transfer to a non-resident for services provided, provided that the bank or payer does not provide a certificate?

The amount of payment is regulated by the payer within the framework of the relevant agreement.

What fines can be imposed on a Russian company if a non-resident certificate is not provided by a foreign company, and the Russian company does not withhold tax?

In case of non-payment of tax due, the amount of tax may be forcibly recovered, including the amount of interest.