Who is a tax resident. Is it possible to consider a foreigner with a residence permit

21.10.2019

Accounts of legal entities
Accounts of individuals
Accounts (deposits) of non-residents
Calculation of residency by example
Sources and links
Sources of texts, pictures and videos
Links to internet services
Links to application programs
Article Creator

Expand content A resident and a non-resident is, definition A resident is an individual who has a permanent registration of the country, as well as permanently residing in this country, as applied by Russian law, for 183 calendar days over the past 12 months, or it is a legal entity or an organization having no status legal entity, or a diplomatic or other official representation established in accordance with the law Russian Federation within or outside its territory.

Legal entity in the Russian Federation: how to determine its status - resident or non-resident

For the correct calculation of taxes and the avoidance of double taxation, it is necessary to establish residency. Therefore, the question of how to determine whether a legal entity is a resident or non-resident in Russia in 2018 has an important practical meaning.

Content

1 Residency - what is it
2 What is the difference between tax statuses in the Russian Federation
- 2.1 Is it possible to determine residency by bank account number
- 2.2 Is it possible to determine residency by TIN
- 2.3 Will the CPT help determine tax status
- 2.4 How to find out the residence of a legal entity on the website of the Federal Tax Service of the Russian Federation
3 Types of legal entities - concept, functions, examples: Video

Residency - what it is In a broad sense, the residence of a legal entity is understood as its belonging to the tax system of a particular state, being registered and paying taxes.

Who is a resident and non-resident of the Russian Federation

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 holidays abroad? When a person travels abroad, he leaves the territory of Russia. When determining the tax status (resident or non-resident), only the days of a person's actual stay in Russia are taken into account.

Attention

If during 12 consecutive months a person has been in Russia for 183 calendar days or more, he is recognized tax resident. If during 12 consecutive months a person has been in Russia for less than 183 calendar days, he is a non-resident.

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.

Resident and non-resident

Info

The Tax Code regulates various lists of taxable income depending on the residence status of a citizen. Read also the article: → "Payers of personal income tax in 2018: tax residents and non-residents."

Important

According to the current legislation, the right to a tax deduction is granted only to residents of the Russian Federation. Therefore, when assigning and calculating the amount of tax compensation, the employer must have comprehensive information about the residence status of the employee.

How to determine residency Contrary to popular belief, residency status does not directly depend on the presence or absence of a person's citizenship of the Russian Federation. That is, a citizen of another country and a stateless person (with dual citizenship) can be a resident of the Russian Federation, and vice versa, a citizen of the Russian Federation can have the status of a non-resident.
Criteria for establishing resident status Main criterion, allowing to establish the status of residence, - the period of stay of a person in the territory of the Russian Federation.

Resident and non-resident (resident and non-resident) is

So, a company that is foreign by code may turn out to be a resident of the Russian Federation. Therefore, the data must be additionally checked against other sources.

back to table of contents Will the PPC help determine the tax status of the PPC - an additional nine-digit code that legal entities receive in tax office upon registration. This applies to both residents and non-residents of the Russian Federation. Its main purpose is to show the reason why this organization was registered with a certain tax office.

A legal entity may have several such checkpoints and they may change over time: for example, when changing the address. The first two digits of the checkpoint represent the region of the Russian Federation, the third and fourth - the number of the tax office.

How to determine a resident or non-resident

In the above cases, the following should be taken into account:

the period of study / treatment should be short-term (no more than six months);
the reason for being abroad must be documented (contract with a medical institution / educational institution, payment documents, etc.).

In case of violation of the above conditions, the period of stay abroad in the calculation of 183 days is not taken into account. Foreign business trips of new employees Currently, many companies send their employees on business trips abroad. How, in this case, to determine the period of stay of an employee in the Russian Federation and establish the status of residency? If during the billing period the employee was abroad for the purpose of a business trip, then the determination of residency for him is carried out in the general manner.

Resident (right)

Determining the status of a resident and non-resident of the Russian Federation An economic entity is a resident of the country where its main place of residence is located, regardless of its citizenship. Content A resident is a legal or physical entity. a person registered in a given country who is fully subject to national law. A non-resident is a legal, natural person operating in one state, but permanently registered and residing in another.

It can also be organizations and organizations that are not legal entities. persons established in accordance with the legislation of foreign states, or foreign diplomatic and other official representations located in the country, as well as international organizations, their branches and representative offices. As a rule, the term is used in relation to the rights and obligations of persons in financial and tax legal relations.

Obligations of a resident But, as elsewhere, in addition to rights, there are obligations, they are also established by this law: - to provide documents and information to the bodies and agents of currency control, if necessary; provision of information - to keep records and draw up reports on their foreign exchange transactions in accordance with the established procedure, ensuring the safety of relevant documents and materials for at least three years from the date of the relevant foreign exchange transaction, but not earlier than the date of execution of the contract; reporting - to comply with the instructions of the currency control authorities to eliminate the identified violations of the acts of the currency legislation of the Russian Federation and the acts of the currency regulation authorities.

Resident or non-resident how to determine a legal entity

Documents confirming a short-term stay abroad Documents confirming a person's stay 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, restrictions on age, types educational institutions and studied disciplines, medical institutions and diseases, there is no list of countries in which training or treatment takes place. This is stated in the letters of the Ministry of Finance of Russia dated June 26, 2008 No. 03-04-06-01 / 182, the Federal Tax Service of Russia dated October 15, 2015 No. OA-3-17 / 3850 and dated July 20, 2012
So, the dates of entry into and exit from Russia 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).

How to recognize a resident or non-resident legal entity

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.
Russian Federation with individuals located outside the territory of the Russian Federation - residents, as well as branches, representative offices and other divisions of legal entities established in accordance with the legislation of the Russian Federation, and individuals - non-residents under contracts for the carriage of passengers, as well as settlements in foreign currency and the currency of the Russian Federation with individuals located outside the territory of the Russian Federation - residents and individuals - non-residents under contracts for the carriage of goods transported by individuals for personal, family, household and other needs not related to entrepreneurial activities.

International law and tax legislation operate with the concept of "resident". This status is acquired by individuals and legal entities permanently or temporarily in the territory of the country. It is important for foreigners to understand what this concept is in order to exercise their rights in a foreign country and avoid trouble with the law.

The essence of residency

The main feature is the obedience to Russian laws and the conduct of business activities according to the norms Russian law. Individuals must register with pension fund, you need a residence permit, entry into the registers of the main executive authorities, the presence of a general civil passport of a Russian citizen. For a legal entity, the significance of residency is determined primarily by registration with the tax authorities and the ability to conduct currency transactions.

Non-residents

Non-residents will be all those who perform certain functions on the territory of the Russian Federation, but are responsible before the law of their native state. It can be foreign citizens who came to study, treatment and recreation. Among the legal entities are firms, branches, trade representations of foreign companies.

How to become residents and non-residents

Statuses are obtained by the following actions:

stay on the territory of the Russian Federation for the required time;
regular presence with the possibility of short trips;
obtaining documents such as a residence permit, work visa, patent, etc., allowing guests from abroad to live and work;
other fixed points in the legislation of the host country.

Currency and tax legislation

According to the act "On currency regulation and currency control", residents are:

All citizens of the Russian Federation, as well as those who have not been absent for more than 1 year in another country.
Foreigners without citizenship of another state who wish to obtain a residence permit in Russia.

Compatriots living more than 1 year in another state cease to enjoy certain tax benefits.

For residents, more favorable conditions for currency transactions are prescribed than for non-residents.

A resident in tax law is:

Citizens and persons residing in Russia 183 days a year with possible breaks for holidays, treatment and study.
Military and civil servants of Russia sent on a business trip abroad.

Being in the territory of the Russian Federation for less than 6 months means that the payment of taxes will be higher than the resident rates. To avoid huge tax deductions, it is enough to get a work or study annual visa.

The phrase "tax resident" is quite common today. However, not many understand its meaning. Consider further who is a tax resident.

General concept

The word "resident" is borrowed. Its original meaning in Latin is to lead, to preside. In Russian, this word appeared from diplomatic circles. In English, to reside is a verb with many meanings. For example, a word can mean "abide," "dwell," "be," "live," and so on. Thus, it turns out that a resident is a person who permanently resides in any country. It should be noted that they may not be a citizen of the state.

Additional values

The word "resident" is also used to refer to a diplomatic representative of a Western state. At the same time, his rank is lower than that of the envoy. The resident is also the head of the colonial administration in a number of protectorates. A fairly common meaning of the word is senior spy. A secret representative of foreign intelligence, the head of an intelligence network, was called a resident. This meaning has taken root in the domestic consciousness after watching quite popular films about intelligence officers. In English, the word resident refers to a non-migratory bird.

Russian tax resident

This definition applies to people who are fully covered by domestic legislation, including the Tax Code. The administrative and economic order prescribes the mandatory registration of a person in the territory of residence. This is necessary to obtain the relevant documents confirming the status of a tax resident of the Russian Federation. The TC provides a fairly clear definition. So, a tax resident of the Russian Federation is a person who actually stays in the territory of the state for at least 183 days (calendar) within 12 consecutive months. When determining this legal provision in order to calculate personal income tax, it is necessary to take into account the days of actual stay in the country. If a person is not considered a tax resident, then a rate of 30% is applied to his income. This procedure is established by article 224 of the Tax Code, in paragraph 3. The tax at the rate of 30% should be calculated for each amount of total income separately.

Confirmation documents

Tax residents are individuals who have the following securities:

Documents from places of work (current and previous), which are issued in accordance with the data from the time sheet.
Copies of the passport, in which there are marks of the border services about the fact of crossing the border.
Receipts for accommodation in hotels / hotels.
Document on registration at the place of stay (residence).
School paper.
Other documents that are drawn up in accordance with the procedure prescribed by law, on the basis of which a person is considered a tax resident.

Object of taxation

It is the income that a tax resident of Russia receives from domestic sources and those located outside the country. When determining the base of personal income tax in relation to income on which a rate of 13% is charged, a person has the right to use property, social and standard deductions.

Source income

Tax residents of the Russian Federation are people who stay in the country during the above period, as well as receive remuneration for the performance of labor and other duties, services rendered, work performed and other legal actions within the state. This provision is found in Art. 208 of the Tax Code (clause 1). In this case, it does not matter whether the foreign or domestic company will pay remuneration. Domestic income also includes allowances and pensions, which are provided for by the current domestic legislation. A tax resident may carry out work and other legal activities, provide services outside the country. In this case, his income is considered as coming from sources located outside the state.

Rate 13%

All income that a tax resident receives from domestic sources is subject to taxation at a rate of 13%. This requirement is fixed in Art. 224, paragraph 1 of the Tax Code. A tax resident is entitled to standard deductions. Among them is a reduction in deductions for children. The deduction for a child is due until the month in which the income of the worker, calculated on an accrual basis from the beginning of the reporting (tax) period, exceeds 280 thousand rubles. The procedure for granting such a reduction is described in Art. 218 NK. Tax amounts at the rate of 13% are calculated on an accrual basis from the beginning of the period to the end of each month in relation to all income to which the specified rate is applied, accrued to the payer for this period, including payments already withheld.

How to count calendar days?

183 days of stay in the country, after which an individual will be considered a tax resident, are calculated by summing up all calendar days when he stayed in the Russian Federation for 12 consecutive months. When determining the legal status, the employer also takes into account the dates of entry and exit from the state, since in fact the person was in its territory. With regard to education and treatment, the TC does not prescribe continuity for 183 days. The time of departure outside the country for 12 consecutive months is not taken into account, except for a number of cases. In particular, they include short-term treatment and study abroad. A short term is a period that lasts less than six months.

Definition of 12 months

The letter from the Federal Tax Service indicates that they may not be calendar. A twelve-month period can begin in one period and end in another period. This provision is explained in the letters of the Ministry of Finance. During the tax year, the accounting department determines the twelve-month period on the date when the employee received income - wages. The day of receipt is considered the last day of the month for which the accrual was made. If vacation pay was issued, then the date of their actual receipt is considered.

Change of tax status

In this case, the procedure for taxation of income will also change. Many employers are interested in whether they should notify the employee that his status has changed, and he has the right to return personal income tax? In Art. 24 (clauses 3 and 3.1) of the Tax Code lists the duties of a tax agent. The regulations do not provide that the employer must notify the employee that the latter has become a tax resident. However, in this situation, attention should be paid to Art. 231, para. 1, para. 2 NK. The provision states that the tax agent must inform the payer of information about each known fact of excess tax withholding and its amount. This must be done within ten days from the moment it became known. The specialists of the Ministry of Finance believe that the employer can notify the employee in any form. The procedure for notification should be agreed with the payer in advance.

Recalculation, additional accrual and return of personal income tax

If at the end of the reporting period the tax status has changed, a different rate should be applied to all income received during the year. The recalculation must be done by the employer. The tax agent should not return the overpayment of personal income tax if the worker acquired the status of a resident at the end of the reporting period. This procedure is carried out by the authorized body in which the payer is registered at the place of stay or residence.

Documents for return

The taxpayer must submit the following papers to the tax service:

Statement. It is drawn up in writing (Article 78, paragraph 6 of the Tax Code).
tax return. It is filled in the form 3-NDFL.
Documents that certify that a person has the status of a tax resident of Russia in this period.

The procedure in accordance with which the refund of amounts is carried out is established in Art. 78 NK. The tax authority is obliged to make a decision on the satisfaction of the payer's application within 10 days from the date of its receipt. The authorized body must notify about it no later than 5 days from the moment of its adoption.

Form 2-NDFL

A tax resident certificate contains information on the amount of deductions withheld in excess. These data are indicated in paragraph 5.6, section five, which shows the total amounts of income and fees at the end of the period by interest rate. The paper must be submitted to the tax office no later than April 1 of the year following the past one. The certificate also contains a table on income subject to taxation of 13%.

Finally

The rate of 13%, according to the current Tax Code, is applied to all income for tax residents of the Russian Federation. For people who do not belong to this category, tariffing is carried out at 30%. However, from general rules there are a few exceptions. In particular, if a foreign citizen has entered into an employment contract for a period exceeding 183 days, then a 13% rate is applied to his income. But if the employee left Russia before the end of the specified period, and the deductions remained unchanged, then payments to the budget are considered incorrect. If such facts are revealed, a fine sanction may be imposed on the employer. As for foreign migrants, they are automatically non-residents. They remain so for six months from the date of entry. This category also includes Russian citizens who permanently live outside the country. In some cases, people receive citizenship within 3 months. However, even in this case, they are considered non-residents of the Russian Federation. They enter this category until the period of their stay in the country does not exceed 183 days.

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:

Russian military serving abroad.
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 the 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.

All able-bodied population of the country must pay taxes, and their amounts often depend on the status of a particular person. Russian law distinguishes between residents and non-residents. Let's define who a resident is and how it affects his declaration.

What is the status difference

Know what status a particular person has individual needed in order to correctly calculate taxes. Resident and non-resident - what is the difference between them from the point of view of the fiscal service, can be determined on the basis of the following provisions:

The Tax Code provides for personal income tax rates for residents of 13%, non-residents - 30%. The difference is quite noticeable.
are entitled to various tax deductions, non-residents, respectively, do not have such rights.
Non-residents are taxed only on those incomes that are received in the territory of the country, residents must pay tax on income not only from domestic sources, but also from foreign ones.

Therefore, it is important to know if an organization is a resident, for example, if it is your client and you provide a service to it: whether the transaction will be taxed depends on the status of your client.

For individuals

How to determine whether a resident or non-resident is in front of you? A tax resident, according to article 207 of the Tax Code of the Russian Federation, is a person who, from January 1 to December 31, is in the territory of the Russian Federation for more than 183 days. Short-term trips abroad (up to 6 months) are not taken into account and permanent stay in the Russian Federation is not interrupted.

Accordingly, if the number of days spent in Russia is less, then you are no longer a tax resident, and the duration of your stay in the country in previous years is not taken into account. Thus, the status of a resident can be changed at least every year. Since taxes are calculated for a certain period (year), the final determination of the status will also take place at the end of the calendar year.

Citizenship

Because in tax code nothing is said about the citizenship of an individual, we conclude that residents include not only Russians, but also foreigners who constantly or most of the time spend in the Russian Federation. Thus, the presence or absence of citizenship (or a residence permit) does not affect the determination of resident status, the main thing is the actual location.

How to determine

How can it be established where a citizen is predominantly located, in the country or abroad? Since there is no unambiguous definition algorithm in the law, bank employees and accounting departments use different documents: for example, a passport with border crossing marks, air tickets, certificates of employment or an employment contract.

citizens of the Russian Federation who are registered within the Russian Federation;
foreigners who have a residence permit (temporary or permanent);
foreigners who are registered in the Russian Federation and have an employment contract concluded for at least 183 days.

If it is necessary to determine the status of a legal entity, such data as the place of registration, location of the control center, permanent establishment are taken into account.

When paying salaries

Of direct practical importance is the determination of this status when accruing wages foreign workers. For example, a foreigner signed a contract for a year and started working. In the first half of the year, he must pay taxes as a non-resident, that is, 30%.

When a foreign citizen becomes a resident (after six months of work), the rate should be reduced to 13%, but this does not happen, since the tax amount will be recalculated only by the end of the year. It is then that you need to provide documents confirming the new tax status of the employee to the tax service. And from the new year, this employee will already pay tax at the appropriate rate.

Currency operations

To clarify this issue, consider the difference between a currency resident and a tax resident. The fact is that currency and tax legislation in Russia are two completely different branches of law, they are regulated by different articles of the Constitution. Therefore, they can have their own conceptual apparatus.

From federal law about currency regulation and currency control, you can find out that currency residents are:

citizens of the Russian Federation, with the exception of those citizens of the Russian Federation who are not less than a year reside abroad on a visa or residence permit;
foreigners living in the Russian Federation on a residence permit.

And non-residents are all those who do not fit this definition.

So the same person can be a tax resident and a foreign currency non-resident.

Powers

As the name implies, the status of a currency resident affects the authority to conduct currency transactions in the country.

Currency residents can open currency deposits in the country's banks without restrictions, a non-resident cannot do this.

The opposite is also true: a resident cannot open foreign currency accounts in foreign banks without notifying the Russian tax service about it.

That is, if you go abroad and immediately decide to open a foreign currency account there, this will be a violation, which in Russia will result in a large fine for you. But one has only to live abroad for a year, and now you are already a non-resident and can open any kind of accounts abroad.

Non-residents are allowed to make transactions using currency, while residents are prohibited. The exceptions are duty-free shops, payment for international transportation, payment of taxes.

Foreign receipts

So, we know that a person, both a legal entity and an individual, can be a currency and tax non-resident. It depends on its status what tax you pay on the income from the transaction, how the funds should be credited to your current account and in what currency.

Contribution to the authorized capital

Often there is a situation when funds from a company registered abroad must come to the account of a domestic legal entity to pay for its authorized capital. As a rule, we are talking about currency. In other words, a contribution of a non-resident to the authorized capital of a resident is expected. Is such an operation legal and where should the money go?

According to banking rules, authorized capital of a resident company can only be formed in rubles. And currency transactions are prohibited only between residents. Therefore, a non-resident, without any restrictions, can transfer currency to a savings account opened in the name of one of the founders of the company. And after the registration of the enterprise, the funds are converted and transferred to its account.

Provision of services to a non-resident

All subsequent receipts from a non-resident can be formalized by a contract for the provision of services. It could be development software, consulting, accounting, marketing, advertising services. Moreover, the place of their provision also matters. If a non-resident company does not have representative offices in Russia, then all such types of services will be considered rendered outside the Russian Federation. Such income is not taxed. The provision of services to a non-resident on the territory of the Russian Federation is subject to value added tax in the usual manner.