In order to understand the meaning of non-resident status, it is necessary to look to the law, having the name "On currency regulation (and exchange control)."It is registered under the number 173-FZ of 2003 (December 10).According to the normative act, general provisions and terms are considered in paragraph 7 of the first chapter.
non-resident - is, as stated in the law, an individual who is not a resident.In turn, to residents are Russian citizens (except those declared residing in another Member State in accordance with the laws of this state).
P. non-resident person may also be a person who has lived in Russia in connection with the presence of his residence permit, an alien or a stateless person, who is also on the territory of Russia on the basis of the same document.
also a non-resident - a legal entity which is established in accordance with the law, other than the Russian, and located outside the territory of our country.In addition, such a status is obtained and organizations that are not legal entities, but also formed according to the norms of the foreign law and operating in other countries.If the above legal entities in the Russian Federation there is a structural unit separate or independent plan (permanent representative offices, branches, and others.), They are also automatically apply to non-residents.
In any country there are consular organizations, diplomatic missions of other states who are not residents.In addition, non-resident - is a permanent establishment of the above institutions (at the intergovernmental and inter-state organizations) themselves interstate and intergovernmental structures and their affiliates.
currency legislation determines what operations can be performed between residents and non-residents.For example, foreign exchange transactions between the two groups of persons can be carried out without any restrictions except those that are associated with deferred payment on long-term, capital movement or circulation of currency in the domestic foreign exchange sector in Russia.
From the perspective of the other sections of the Russian legislation a non-resident - a person functioning in a special mode.For example, in the tax legislation contains provisions under which some foreign nationals, such as consuls, diplomats and members of their families (not citizens of the Russian Federation) under number 215 of the Tax Code are not subject to taxation in terms of revenues.
But other categories of foreign taxpayers generally pay taxes at higher rates than the Russians (the tax on dividends received), or have a special tax regime.According to the article of the Tax Code (227.1), foreigners who came to work at physical persons under employment contracts (usually in jobs requiring no qualifications), should acquire a patent and to pay for its extension 1000 rubles a month.This form of tax relations must ensure payment of tax on income in the simplest way.
