RF residents - natural or legal person having you log in Russia and is fully subject to its national legislation.In general, the term is used in the tax and financial legal relations.
In some states, as residents of foreign citizens or organizations who have all the rights and duties in their country of residence or operation.
residents of the Russian Federation - is:
- Individuals - citizens of Russia.The exceptions are those citizens of the Russian Federation, which are recognized as permanently residing in another foreign country, in accordance with the current legislation of the latter.
- Foreign nationals or stateless persons who reside permanently in the territory of Russia in accordance with the residence permit, which is provided by the legislation of the Russian Federation.
- Legal entities that are created in accordance with Russian law.
- created under the laws of the Russian Federation branches and representative offices of legal entities, with the outside Russian territory.
- Consular offices and diplomatic representations of the Russian Federation, as well as other official Russian representatives, who are outside of its borders.This also can be assigned permanent representative of Russia to the intergovernmental and inter-state organizations.
As mentioned above, the greatest way to consider the concept used in tax relations.Therefore, try to understand who is a resident of the Russian Federation, the way the procedure for taxation of his income is different from that for those who do not have this status.
In general there is a perception that a person in the presence of Russian citizenship is already its residents.However, it is not.The corresponding status is given only on the basis of the length of stay of citizens on Russian territory.
example, a resident of the Russian Federation - a citizen of Russia, and perhaps a citizen of another state, which is on Russian territory more than 183 days during the 12 consecutive months (calendar).Please note that the Russian presence is not interrupted if the trips abroad were short-term (up to six months) for the purpose of education or treatment.Otherwise, the citizen - a non-resident.
As with any rule, there are exceptions.Regardless of the length of stay in the territory, the resident of the Russian Federation can be represented by the following categories of citizens:
- Russians servicemen serving in foreign countries;
- public servants who are on business trips outside Russian territory.
But persons who are members of trade missions or consulates, their status is determined in a general manner.
Standard adopted in accordance with the applicable tax legislation is subjected to a resident of the Russian Federation.Determination of the tax base on which the levy and set tax rates allow the taxpayer to take advantage of certain social, conventional and some property deductions.
