All taxpayers can be divided into two large groups - residents and non-residents.
Depending on the category, their tax status and tax duty are determined.
Procedure for referring to tax residents
Since January 2007, individuals have been grantedTax resident under the new rules. Now they must stay in Russia for 183 days for the next 12 consecutive months. This period begins with the moment of crossing the border. Accordingly, persons who are in Russia less than the designated period are among the non-residents. Among them, for example, tourists, students, temporary workers, etc.
Such changes in the legislation wereAre due to the imperfection of previous definitions. Previously, residents who were actually located on the territory of the Russian Federation for at least 183 days in a calendar year were recognized as residents. It turned out that every citizen, even permanently residing on the territory of the Russian Federation, woke up on January 1 with a tax non-resident. He could receive the status of resident only on July 2. It turned out that up to this point all Russians had to pay personal income tax at an increased rate of 30%, and then receive recalculation.
It should be borne in mind that the presence of a person's nationalityRF does not matter for referring it to residents or non-residents. Thus, foreign citizens and stateless persons can be recognized as tax residents of the Russian Federation. On the other hand, persons with Russian citizenship may be recognized as non-residents if they permanently reside in the territory of another country.
If an employee or immigrant from abroadPermanently resides in the territory of the Russian Federation, he becomes a tax resident about six months later. And before that, it is obliged to pay taxes at a rate for non-residents. Foreign citizens who received Russian citizenship under the simplified scheme for 3 months before reaching the period of stay in 183 days to tax residents do not apply.
At the same time, if a citizen has left the country for short periods for training or treatment (less than six months), he does not lose the status of a tax resident.
Tax burden on residents and non-residents
Tax rates of income tax for residents and non-residents differ. The incomes of non-residents are subject to increased taxes:
- NDFL for non-residents is 30%, for residents - 13%
- The tax rate on dividends from equity participation in the company's activities is 15%, for residents - 9%.
At the same time, for qualified specialists the rate for non-residents is similar to the rate of residents and is 13%.
Thus, up to 183 days of salaryThe employee needs to keep not the standard personal income tax rate of 13%, but 30%. Starting from 184 days the employee can recalculate the tax rate for the current period. The duty to return an overpayment for tax is vested in the tax authority.