International law is widely uses in his work the notion of "tax resident".The Tax Code contains a sufficiently full explanation of this term.The provisions also secured the rights and obligations for this category.The article further analyze in more detail what is a tax resident of the Russian Federation.
Terminology
tax residents of the Russian Federation - a physical or legal entities registered in its territory.This concept is also enshrined in the laws regulating currency transactions, a number of international agreements.According to each of the regulations governing the activities of the persons concerned, indicate that the tax residents of the Russian Federation - a subject with certain responsibilities and rights.However, in some cases significantly differs from the definition of its field of application.
Classification
Deduction of defined benefit to the budget of each country is carried out in the framework of the internal documents in the relevant legislation.Tax residents of the Russian Federation - is, above all, natural persons residing on its territory most of the calendar year (more than 6 months).A separate study using legislation for people living or financial interests are inextricably linked with the territory of the country.There are also a number of other criteria (exceptions) do not contradict the regulations of the State in which a citizen can get the status of a tax resident of the Russian Federation.Separately, determine the conditions for legal entities.Taxation of small businesses into account in determining the category of the place of incorporation or origin of business, the location of the main control office and other criteria.The person (natural or legal) obligation to make payments to the budget from all of its revenue coming from internal and external sources.The rate and method of payment determined by the legislative acts of the state.Non-residents pay taxes on income derived from sources within the country.
International law
As a result, differences in the different countries the main criteria by which determined by the resident or non-resident, is often observed dispute.At the same person or entity recognized at the same time obliged to make payments to the budget of the different countries.A person recognized as residents in several states, it is necessary under the laws of those countries to solve disputes that arise in the course of the simultaneous double (triple, and so on) on your income tax.Rates and conditions for this are governed by the laws of each country.The definition of "resident" used in the tax laws does not always coincide with the meaning of terms used in other kinds of rights (commercial, civil, foreign exchange).
tax residents of the Russian Federation
This concept currently provides permanent residence in the territory of at least 183 days during the 12 months following one after another.The period of stay of an individual in the country is not interrupted for the term of his travel outside the country for training or treatment (up to 6 months).Assign each taxpayer resident status (non-resident) sets its obligation to pay tax to the budget from its income effect on the types and methods of payments.
Bet types Payments
13% per annum in accordance with Article 224 of the Tax Code of domestic apply to all residents (individuals) - the country's citizens - in the calculation of payments from the total income.For those who do not fall into this category, the amount of contributions is 30%.There are a number of exceptions to the general rules.For example, when an employment contract for more than 183 days to citizens of a foreign state may be applied rate is 13%.However, when an employee leaves prior to the expiration of this period, and payments in the meantime were the same percentage, the calculation is recognized wrong.In this case, the fine imposed on the employer.
payments on income for foreign migrants
According to the Tax Code, any profits derived by a resident or non-resident in the country compulsorily taxed at the appropriate rate.The settlers who came to the territory of another country, in accordance with Paragraph 23 of Article 207 of the Code, are automatically non-residents.In this category, they are for up to 6 months, inclusive of entry.The same status is given to nationals of the Russian Federation, whose place of residence is located outside the borders of the state.In this case, they are considered foreigners.Persons who because of special circumstances acquired citizenship of the Russian Federation in the period of 3 months, as under the law are non-residents.They belong to this category until the excess of their stay in the country for more than 183 days.In this case, all of these groups, regardless of whether they have Russian citizenship, will operate a tax rate of 30% of total revenue.
Individual rate on profits of foreign nationals
exceptions are the following types of income of non-residents are not taxed 30%:
- Dividends received from participating on the right of a share in the Russian company.They are calculated at the rate of 15%.
- employment, 13% taxable.
- jobs requiring high qualifications.Within the framework of the Federal Law of July 25, 2002, regulating the legal status of foreign citizens residing in the territory of the Russian Federation, such activities are taxed at a special rate of 13%.
For all moved to the country and there have income imputed to the payment of 30% of the profits.This condition is valid until they reach the status of a resident of the Russian Federation.According to regulations, the 184th day of the stay of a citizen in the territory of the relevant body should be made mandatory conversion rate for the current period.
rebates of deductions for personal income
Upon receiving the resident status of the Russian Federation recalculated the estimated tax for the current period.In this case, it made a return of overpaid to the state budget funds.Until 31 December 2010 the obligation was on the employer.From 1 January 2011 this function was transferred to the tax authority, in which the person is registered at his place of actual residence.Recalculation and refund occurs on the basis of the declaration submitted by the citizen.In addition, it should be given a certificate of tax residency.It confirms the transition face in a category.
papers necessary to recalculate
main document, which must file tax residents of the Russian Federation - is a declaration made on a 3-PIT.To recalculate a person provides information confirming his transfer to another category.The set of documents supplied to the tax office at the place of registration.
Confirmation of the status of tax resident of the Russian Federation
employer practice is not able to check which category his staff.Without accessibility, it is practically impossible to establish a person stays in the state in the last 12 months.The employer may ask the employee to write a statement that it can be considered a tax resident of the Russian Federation.This document states that he lived in accordance with domestic law, six months in the country of their last 12. In this case, the employer does not accept any responsibility to the tax authorities for the possible provision of poor-quality data, which is calculated based on the value of deductions from income.Thus, the employee is responsible for confirming the accuracy of the information provided.In the case of fraud citizen can suffer serious penalties.Currently, the tax authorities, customs and immigration control services are developing a common single database account for all persons crossing the border of the Russian Federation and further tracking of their residence in the territory of the state.However, the ordinary employer is difficult to get access to such data, so it is forced to rely solely on the statement of the employee.
