New procedure for obtaining the status of a tax resident of the Russian Federation was established in 2020
According to Amendments in Tax Code, entered into force, an individual who spent 90 to 182 calendar days in the Russian Federation is considered as a tax resident.
In July, 2020, Russian authorities announced about planned simplifications in the procedure for obtaining status of the tax resident for individuals. The necessity of changes was caused by COVID-19 pandemic, as a result of which many citizens could not return to Russia on time for objective reasons.
The procedure for obtaining the status of a tax resident of the Russian Federation changed on 31.07.2020, when Federal Law No. 265-FZ, which amended the Second Part of Tax Code, entered into force.
According to the new rules, individuals, who spent 90 to 182 days in the Russian Federation during 2020, are eligible to apply the status of a tax resident of the Russian Federation.
If all aforesaid terms are complied and the application is adopted, the status of a tax resident of the Russian Federation may be obtained for the period from 01.01.2020 to 31.12.2020.
The application should be made in free form, but it must include surname, name, patronymic (if any) and taxpayer number of the applicant. The application should be submitted to tax authorities before 30.04.2021.
The procedure for obtaining the status of a tax resident of the Russian Federation changed on 31.07.2020, when Federal Law No. 265-FZ, which amended the Second Part of Tax Code, entered into force.
According to the new rules, individuals, who spent 90 to 182 days in the Russian Federation during 2020, are eligible to apply the status of a tax resident of the Russian Federation.
If all aforesaid terms are complied and the application is adopted, the status of a tax resident of the Russian Federation may be obtained for the period from 01.01.2020 to 31.12.2020.
The application should be made in free form, but it must include surname, name, patronymic (if any) and taxpayer number of the applicant. The application should be submitted to tax authorities before 30.04.2021.
