The tax residents of the Russian Federation are ... What does "tax resident of the Russian Federation" mean?

International law widely uses the term "tax resident" in its work. The Tax Code of the Russian Federation contains quite full explanations on 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 is a tax resident of the Russian Federation.

Terminology

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

Classification

The allocation of the established payments to the budget of each country is carried out within the framework of internal documents in the sphere of the relevant legislation. Tax residents of the Russian Federation are, first of all, individuals who live on its territory for most of the calendar year (more than 6 months). A separate substantiation of the legislation is used 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 normative acts of the state, within which a citizen can obtain the status of a tax resident of the Russian Federation. The conditions for legal entities are separately defined. Taxation of small businesses in determining the category takes into account the place of registration or business occurrence, the location of the general manager office and other criteria. A person (physical or legal) is obliged to make payments to the budget from all his incomes coming from both internal and external sources. The rate and order of payment are determined by the legislative acts of the state. Non-residents pay tax on income derived from sources located in the country.

International legislation

As a result of the divergence in the different countries of the main criteria according to which a resident or non-resident is determined, a controversial situation is often observed. At the same time, a natural or legal person is simultaneously recognized as obliged to make payments to the budget of different countries. A person recognized as a resident in several states falls within the framework of the legislation of these countries to resolve disputable situations arising in the process of simultaneous double (triple and so on) taxation on their income. Bets and conditions are regulated in accordance with the laws of each country. The definition of the term "resident" used in the tax legislation does not always coincide in meaning with the concepts used in other types of law (trade, 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 for 12 months, following one after another. In this case, the period of stay of an individual in the country is not interrupted for the period of his departure from the country for training or treatment (up to 6 months). Assignment to each taxpayer of the status of a resident (not a resident) establishes his duties to pay taxes 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 are applied to all residents (individuals) - citizens of the country - in 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 the general rules. For example, if a labor contract is concluded for a period of more than 183 days, a rate equal to 13% may be applied to a citizen of a foreign country. However, in cases when the employee leaves before the expiration of the specified period, and payments for the elapsed time were the same percentage, the calculation is recognized as incorrect. In this case, the employer is fined.

Payments from income for foreign immigrants

According to the Tax Code, any profits received by residents or non-residents on the territory of the country are subject to mandatory taxation at the appropriate rate. Settlers who came to the territory of the state from another country, according to part 23 of Article 207 of the Code, automatically turn out to be non-residents. To this category they are for a period of up to 6 months inclusive from the moment of entry. A similar status is 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, received Russian citizenship within 3 months, also remain non-residents under the law. They belong to this category up to the time they exceed their stay in the country by more than 183 days. In this case, for all of the above groups, regardless of whether they have Russian citizenship, there will be a tax rate of 30% of the total income.

Individual rates on profits of foreign citizens

The following types of income of non-residents that are not subject to 30% are an exception:

1. Dividends received from participation in the right to share in the work of the Russian organization. They are calculated at a rate of 15%.
2. Labor activity, taxed 13%.
3. Work that requires high qualifications. Within the framework of the Federal Law of July 25, 2002, regulating the legal status of foreign citizens residing on 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 there, a payment of 30% of the profits is to be made. This condition is valid until they achieve the status of a resident of the Russian Federation. According to the normative acts, on the 184th day of the stay of the citizen in the territory of the state, the relevant body should definitely recalculate the rate for the current period.

Return of overpayment on deductions for personal income

When you receive the status of a resident of the Russian Federation, the calculated tax for the current period is recalculated. In this case, the money that has been overpaid to the country's budget is refunded. Until December 31, 2010, this obligation was borne by the employer. Since January 01, 2011 this function has passed to the tax authority, in which the person is registered at the place of his actual residence. Recalculation and repayment of funds occurs on the basis of a citizen submitted a declaration. In addition, a certificate of the tax resident must be provided. It confirms the transfer of a person to this category.

The paper required for the allocation

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

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

The employer in practice does not have the opportunity to check which category his employee belongs to. Without special facilities, it is almost impossible to determine the length of a person's residence on the territory of the state for the last 12 months. The employer can ask the employee to write a statement that he can be considered a tax resident of the Russian Federation. In this case, the document indicates that he lived, in accordance with domestic law, six months in the country from 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 deductions from income is calculated . Thus, the employee confirms and is responsible for the reliability of the information provided. In case of deceit, a citizen may face serious penalties. At present, the tax authorities, customs and migration control services are developing a common unified accounting database for all persons crossing the Russian Federation border and further monitoring their residence in the territory of the state. However, it is difficult for an ordinary employer to access such data, so he is forced to rely only on the employee's statements.