A non-resident is who?

In order to understand what the status of non-resident means, it is worth looking into the law entitled "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 considered in paragraph 7 of the first chapter.

A non-resident is, as specified in the law, an individual who does not apply to residents. In turn, the residents are Russian citizens (except for those who are declared residing in another state in accordance with the legislative acts of this state).

A non-resident person may also be a person who permanently resides in Russia due to the presence of a residence permit, a foreigner or a stateless person who are also on the territory of Russia on the basis of the same document.

Also, a non-resident is a legal entity created in accordance with legislation other than Russian and located outside the territory of our country. In addition, organizations that are not legal entities receive this status, but they are also formed according to the norms of foreign legislation and operate in other countries. If the above-mentioned legal entities in the Russian Federation have structural subdivisions of a separate or independent plan (permanent missions, branches, etc.), they also automatically apply to non-residents.

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

Currency legislation defines which transactions can be made between residents and non-residents. For example, currency transactions between these groups of individuals can be carried out without restrictions, with the exception of those associated with deferred payment for a long period, with capital movements or currency turnover in the domestic foreign exchange sector of Russia.

From the standpoint of other sections of Russian legislation, a non-resident is a person who operates in a special regime. For example, in the tax legislation there are articles according to which some foreign citizens, like consuls, diplomats and members of their families (not citizens of the Russian Federation) under Article 215 of the Tax Code are not subject to taxation in respect of the revenues received.

But other categories of foreign taxpayers usually pay taxes at higher rates than Russians (tax on dividends received) or have a special taxation regime. According to the Tax Code (227.1), foreigners who come to work for individuals under employment contracts (usually on jobs that do not require qualification) must acquire a patent and pay 1,000 rubles each month for its extension. This form of tax relations should ensure the payment of income tax in the simplest way.