tax residents - is the subject of taxation.His status is determined by the principle of residence (permanent residence), according to which all taxpayers are divided into persons who are residents and nonresidents of the country.The assignment of the payer to one of these categories determines its tax status and related responsibilities (full or partial responsibility), as well as other differences in taxation (the procedure for making funds, declaration of income, and others.)
rules for determining residency differ for individuals and businesses.
tax resident - a natural person who resides in Russia.This applies equally to foreigners and stateless persons who are actually present in its territory is not less than 183 days during the year (it can be either one or several periods).
residency status in the Russian Federation is set each year.There are times when the only criterion for determining his temporary stay in the country is not enough.Then use some additional features such as the location of permanent housing, personal and economic relations, citizenship, etc.As a result of these criteria, established by the legislation of the Russian Federation and international agreements is determined by the State where the person lives longer.Then the tax and financial authorities put him registered as a resident of the country.
legal entity as a tax resident is determined on the basis of these tests, the test of incorporation (depending on the country in which it is based), the legal address, the place of central management and control, the place of the current management of the company, business purpose.
tax residents have to make payments to the budget of the country to which they belong on the status given to them by law (NC).For each person (individual), this question is fundamental, because it depends on it, Kaka tax must be paid - 13% (for residents) or 30% (for non-residents), since the difference in the amount is quite substantial.
to determine the status of citizenship is irrelevant.To do this, take into account the 12-month period, which may begin in the same calendar year end - in the other.183-day period is calculated by adding the days (including the day of arrival in the Russian Federation and exit from it) for 12 consecutive months.To determine the final status of the taxpayer can only be at the end of the calendar year.
status of an individual "tax resident" has its own characteristics.Neobladayuschie him shall pay individual income tax only on income that they received only from the sources of the Russian Federation.The definition of their status is performed again at each payment date.Overpaid funds for personal income tax (if it happened) can only be made at the end of the period (calendar year) and only through the tax authorities (inspection).In this category of taxpayers not subject to the standard rules, property and social tax deduction.
term "tax resident" of the year has changed since 2007. Before that a resident of the Russian Federation recognized by those within its territory for at least 183 days per calendar year, but now they are recognized as a person who finds this amount of time for12 months in a row.Such changes have been made to close the "hole" in the legislation, because virtually all individuals 1 January of each subsequent year, loses the status of resident
confirm the status of a resident can use any document certifying that they stay in Russia for more than 183 days.These can be documents (passport) with a mark of entry into the territory of the Russian Federation, tickets, visa stamps, documents of registration at the place of temporary residence.
