All taxpayers can be divided into two groups - residents and non-residents.
Depending on the category determined by their tax status and tax liability.
Procedure for assignment to tax residents
Since January 2007, individuals acquire the statustax resident for the new rules. Now they must be in Russia for 183 days within 12 consecutive months. Count this period begins from the moment of crossing the border. Accordingly, persons in Russia less than a designated period, are among the non-residents. Among them, for example, tourists, students, temporary workers, and so forth.
Such changes in the law weredue to imperfections in the previous definitions. Earlier, residents recognized the persons who actually are in the territory of the Russian Federation at least 183 days in a calendar year. It turned out that every citizen, even a permanent resident in the territory of the Russian Federation, each year 1 January woke tax non-resident. Resident status, he could only get 2 July. It turned out that up to this point all the Russians had to pay personal income tax at the higher rate of 30%, and then get recalculated.
It should be borne in mind that the presence of the nationality ofRF does not matter to assign it to residents or non-residents. Thus, a tax resident of the Russian Federation may admit foreign citizens and persons without citizenship. On the other hand, those with Russian citizenship, can be recognized by non-residents, if they reside in another country.
If an employee or a person from abroadresides in the territory of the Russian Federation is a tax resident he gets about six months. Until then obliged to pay taxes at the rate for non-residents. Foreign nationals who have received Russian citizenship under a simplified scheme for 3 months until the term of 183 days does not apply to tax residents.
In this case, if the short-term citizen went abroad to study or treatment (less than six months), the tax resident status, he does not lose.
The tax burden on residents and non-residents
Tax rate of income tax for residents and non-residents differ. Incomes of non-residents are subject to higher taxes:
- Personal income tax for non-residents is 30%, for residents - 13% -
- The tax rate on dividends from equity participation in the company is 15%, for residents - 9%.
At the same time, to qualified non-resident rate similar to the rate of residents and 13%.
Thus, up to 183 days to pay staythe employee does not need to hold the standard personal income tax rate of 13% and 30%. Starting with 184 days an employee may recalculate the tax rate for the current period. The obligation to repay the overpaid tax charged on the tax authority.