Residents of the Russian Federation include citizens. Non-resident - who is this?

19.10.2019

International law and tax legislation operate with the concept of “resident”. This status is acquired by individuals and legal entities located permanently or temporarily in the country. It is important for foreigners to understand what this concept is in order to exercise their rights in a foreign country and avoid trouble with the law.

The essence of residency

The main feature is submission to Russian laws and conduct economic activity according to the norms of Russian law. Individuals must register with pension fund, you need registration at your place of residence, inclusion in the registers of the main executive authorities, and possession of a general civil passport of a Russian citizen. For a legal entity, the significance of residency is determined primarily by registration with the tax authorities and the ability to conduct currency transactions.

Non-residents

Non-residents will be all those who perform certain functions on the territory of the Russian Federation, but are responsible before the law of their native state. It could be foreign citizens who came for study, treatment and recreation. Legal entities include firms, branches, and trade missions of foreign companies.

How to become residents and non-residents

Obtaining statuses is done by the following actions:

stay on the territory of the Russian Federation for the required time;
regular presence with the possibility of short trips;
obtaining documents such as a residence permit, work visa, patent, etc., allowing guests from abroad to live and work;
other fixed points in the legislation of the host country.

Currency and tax laws

According to the act “On Currency Regulation and Currency Control,” residents are:

All citizens of the Russian Federation, as well as those who have not been absent from another country for more than 1 year.
Foreigners without citizenship of another state who wish to obtain a residence permit in Russia.

Compatriots living for more than 1 year in another state cease to enjoy certain tax benefits.

More preferential conditions for currency transactions are prescribed for residents than for non-residents.

A resident in tax legislation is:

Citizens and persons living in Russia 183 days a year with possible breaks for vacation, treatment and study.
Russian military and civil servants sent on business trips abroad.

Staying in the Russian Federation for less than 6 months means that paying taxes will be higher than resident rates. To avoid huge tax deductions, it is enough to obtain a work or study annual visa.

The article brings clarity to the concept of “non-resident” from the point of view of tax and currency legislation. The criteria for classifying an entity as a non-resident in accordance with the Tax Code are determined, and the characteristics of a currency non-resident are also listed.

Why is there often debate about who is considered a “non-resident”?

Quite often there are discrepancies regarding the circumstances under which the concept of “non-resident” can be applied to a subject. For example, it is surprising to observe when a non-resident bank account is opened for a foreign citizen, but at the same time income tax is withheld at the resident rate.

Or another example that introduces ambiguity: a person who has a passport as a citizen of the Russian Federation is suddenly registered in tax return as a "non-resident". This ambiguity arises due to the different criteria for determining “non-resident” in tax and currency legislation.

Who is a tax non-resident?

Within the framework of the Tax Code, a non-resident is a subject who has stayed in Russia for less than 183 days over 12 consecutive months. As we see, when establishing the status of a tax resident, the citizenship of the subject is not the determining criterion.

A citizen of the Russian Federation may lose his resident status if he has been abroad for more than six months in total within a 12-month period. Then he will pay taxes only on income received in Russia, whereas previously tax obligations also arose on foreign income. For example, the Russian budget suffers significant losses when local oligarchs travel abroad for a significant period of time, as a result of which they lose their resident status, and with it part of their tax liability.

It should be understood that foreign citizens will be considered non-residents by default. This is unprofitable for them, since the non-resident personal income tax rate is significantly higher (30%, not 13%). To confirm resident status, a foreigner must provide the inspectorate with proof of his stay in the country for more than 183 days. As a rule, this is a copy of the passport page, where customs marks are affixed, and a migration card form. It turns out that you need to extremely carefully monitor the status of a foreigner, determine each time when calculating tax and check whether the person has accumulated the period of stay in the country required quantity days or not.

Peculiarities of calculating non-resident tax

As already noted, higher tax requirements are imposed on non-residents compared to residents. The generally applicable tax rate on non-resident income is 30%. However, as always, there are exceptions to all rules that allow the reduced rate of 13% to apply. These exceptions include the following:

A non-resident has the status of a highly qualified specialist.
A non-resident has a patent for employment.
The non-resident’s income is derived from activities on ships flying the Russian flag.
A non-resident is a refugee, a person who has received political asylum, a participant in a certain government program.
A non-resident is a citizen of an EAEU country.

A separate rate is provided for the income of a non-resident in the case when he is the founder of an enterprise. If a non-resident receives dividends from the company's profits, then the non-resident tax will be higher than the usual resident rate of 13% and will be 15%.

Who is a foreign currency non-resident?

Along with the existing tax concept, there is another definition of a non-resident, which follows from the provisions of currency legislation. According to the principles of currency regulation, residents include citizens of the Russian Federation, except for those who have citizenship or a residence permit in another state or stay abroad for at least one year, working or studying with an appropriate visa; foreign citizens with a residence permit. Consequently, a non-resident is a subject that does not meet the above requirements.

What will be important here is not the fact of permanent residence, but rather the type of documents presented. For example, when opening an account, a bank employee will a priori consider a person who presents a Russian passport to be a resident. Even if a given client meets the criteria of a non-resident, for example, has a residence permit in another country, it will still be difficult for the bank to determine this without providing additional documents that the client may not show.

Peculiarities of bank requirements for foreign currency non-residents

Foreign exchange non-residents have significant privileges over residents when performing foreign exchange transactions.

An undeniable advantage that a non-resident has is the absence of the obligation to submit reports to the tax authorities on the opening of a foreign account and cash flow in this account. Also, non-residents have no restrictions on the amount of credit to foreign accounts.

In addition, unlike a resident, a foreign currency non-resident can make currency transfers to a resident (as well as to a non-resident) without restrictions on the territory and outside the Russian Federation.

You just need to remember about the additional requirements for the list of documents for opening an account. If individual- a foreigner, then you need to provide, in addition to your passport, its notarized translation, a visa or temporary residence permit, a migration card, a statement that the account will not be used for entrepreneurial activity. If an account is opened for a non-resident entrepreneur, then you will additionally need a certificate of registration, an extract from the state register, and a sample signature of the owner.

Conclusions

There is an established opinion that a non-resident is a person who has a passport of a foreign citizen, and all Russians are considered residents. However, Russian legislation, of course, did not take these definitions so lightly, established additional criteria, and, moreover, even delimited the application of the concept. Before deciding what status an individual has, you should understand for what purposes you need to know this. If it is for tax purposes, then the definition is taken from the Tax Code, and the decisive factor will be the length of the period of stay on the territory of the Russian Federation. If determination of status is needed to open a bank account and regulate foreign exchange transactions, then you should refer to the foreign exchange legislation, which imposes its own requirements for residency.

Resident is

Non-resident- This legal, individual, acting in one state

states

In some states residents

Individuals who are citizens Russia, with the exception of citizens Russia recognized as permanent residents of a foreign state in accordance with the legislation of that state;

foreign citizens and stateless persons permanently residing in Russia on the basis of a residence permit provided for by Russian legislation;

Legal entities created in accordance with Russian legislation;

legal persons created in accordance with Russian legislation;

diplomatic missions, consular offices of Russia and other official missions of Russia located outside the territory of Russia, as well as permanent missions of Russia at interstate or intergovernmental organizations;

Individuals permanently residing outside the Russian Federation, incl. temporarily located on its territory;

Legal entities created in accordance with the laws of foreign states and with a location outside the Russian Federation;

Enterprises and organizations that are not legal entities, created in accordance with the laws of foreign states and with a location outside the Russian Federation;

diplomatic and other missions located in the Russian Federation;

citizenship. Residence companies

Sources

Wikipedia - The Free Encyclopedia, WikiPedia

mabico.ru - Mabico

inventech.ru - Library

investments.academic.ru

Residents

Non-residents

Exceptions:

Currency resident / non-resident

ipoteka.finance

Determination of the status of resident and non-resident of the Russian Federation

An economic entity is a resident of the country where its main place of residence is located, regardless of its citizenship

Resident is legal or physical a person registered in a given country, who is fully subject to national legislation.

Non-resident- This legal, individual, acting in one state, but permanently registered and residing in another.

These can also be organizations and organizations that are not legal entities. persons created in accordance with the laws of foreign states, or foreign diplomatic and other official missions located in the country, as well as international organizations, their branches and representative offices.

As a rule, the term is used in relation to the rights and obligations of persons in financial and tax legal relations.

In some states residents only foreign citizens and foreign organizations that have full rights and obligations within their country of residence are named.

Residents of Russia include:

Individuals who are citizens Russia, with the exception of citizens Russia recognized as permanent residents of a foreign state in accordance with the legislation of that state,

foreign citizens and stateless persons permanently residing in Russia on the basis of a residence permit provided for by Russian legislation,

Legal entities created in accordance with Russian legislation,

branches, representative offices and other divisions located outside the territory of Russia legal persons created in accordance with Russian legislation,

diplomatic missions, consular offices of Russia and other official missions of Russia located outside the territory of Russia, as well as permanent missions of Russia to interstate or intergovernmental organizations,

the Russian Federation itself, the constituent entities of Russia, Russian municipalities.

Non-residents include:

Individuals permanently residing outside the Russian Federation, incl. temporarily located on its territory,

Legal entities created in accordance with the laws of foreign states and with a location outside the Russian Federation,

Enterprises and organizations that are not legal entities, created in accordance with the laws of foreign states and with a location outside the Russian Federation,

diplomatic and other missions located in the Russian Federation,

branches and representative offices of non-residents located in the Russian Federation.

An economic entity is a resident of the country where its main place of residence is located, regardless of its citizenship. Residence companies determined by the place of registration and location, and not the place of operations.

Wikipedia – The Free Encyclopedia, WikiPedia

tradesmarter.ru

Residency - what is it?

IN in a broad sense residence of a legal entity means its belonging to tax system a certain state, being registered and paying taxes. The “tax residency” regime for legal entities in the Tax Code of the Russian Federation was introduced in 2014 with the adoption of Law No. 376-FZ on December 24.

According to Russian legislation (Article 246.2 of the Tax Code of the Russian Federation), tax residents of the Russian Federation are companies:

Russian (registered in Russia by Russian citizens in accordance with Russian laws);
foreigners who are recognized as residents in accordance with international treaties (the Russian Federation has concluded more than 100 such treaties);
foreign companies that are managed from Russian territory.

In world practice, there are several criteria for determining the residence of a legal entity:

place of registration of the company or firm (regardless of where it operates);
location of the body of real management of the legal entity (board of directors, main office, central accounting department);
place of activity.

A non-resident company is a legal entity that:

created and registered outside the Russian Federation in accordance with the requirements of the legislation of the relevant foreign state, but whose activities extend to the territory of Russia, including through representative offices and branches;
has its seat abroad.

How do tax statuses differ in the Russian Federation?

Tax residence status determines the country in which legal entity will pay taxes on all of your income and tax rules that differ for residents and non-residents.

Looking at what's different resident legal entity from a non-resident, the main thing should be indicated: non-residents in the Russian Federation pay taxes only on those incomes that are received from business activities in Russia, while everything that they earn outside Russian state, not subject to tax. Residents of the Russian Federation declare all their income and pay taxes on it to the Russian treasury.

Is it possible to determine residency by bank account number?

A legal entity that operates on the territory of the Russian Federation is required to have at least one personal bank account. Non-resident legal entities, as well as residents, have the right to open foreign currency and ruble accounts in banks that have received permission for this from the Central Bank of the Russian Federation (Article 13 of the Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control” ").

Bank accounts differ in their ownership (Bank of Russia Regulation No. 579-P dated February 27, 2017) and contain the attribute of a resident or non-resident company. Using the bank account number (consists of 20 digits), it is possible to determine the residence of a legal entity.

Chapter “A” of Regulation No. 579-P clearly defines that the current accounts of non-resident legal entities begin with the numbers:

40804 (ruble account type “T”);
40805 (ruble account type “I”);
40806 (conversion account “C”);
40807 (non-resident account);
40809 (investment account);
40812 (project account);
40814 (convertible account “K”);
40815 (non-convertible account “H”);
40818 (currency account).

In these numbers, the numbers after register 408 indicate the type of person and account. All other numbers indicate resident legal entities.

Thus, knowing the bank number of an organization, you can determine its residence with 100% accuracy.

Is it possible to determine residence by TIN

A taxpayer identification number (more often called TIN) is required for all business entities in the Russian Federation. It consists of ten numbers:

4 digits – place of registration: the first 2 are the code of the subject of the Russian Federation, the other 2 are the code of the local tax authorities;
5 digits – the so-called OGRN or main state registration number;
1 check digit.

Using the TIN code, you can easily identify a foreign organization or company - from 01/01/2015, the individual number of such organizations begins with “9909” (Interregional Inspectorate of the Federal Tax Service), followed by 5 digits of the code of the foreign organization and at the end a check digit.

Determining residence by TIN number is difficult and easy to make a mistake. Thus, a company with a foreign code may turn out to be a resident of the Russian Federation. Therefore, the data must be additionally checked from other sources.

Will CAT help determine tax status?

KPP is an additional nine-digit code that legal entities receive in tax office upon registration. This applies to both residents and non-residents of the Russian Federation. Its main purpose is to show the reason why this organization was registered with a certain tax office. A legal entity may have several such checkpoints and they may change over time: for example, when changing the address.

The first two digits of the checkpoint represent the region of the Russian Federation, the third and fourth are the tax office number. The following two indicate why the organization was registered:

01 – at the location of the central authority;
02–05, 31 and 32 – at the location of the organization’s division (this may be a representative office or branch of a foreign company);
06–08 – on finding real estate. Foreign organizations are designated by numbers from 51 to 99.
The last digits are the serial account number (for the specified reason).

Information about the residence of a legal entity is not contained in the checkpoint.

How to find out the residence of a legal entity on the website of the Federal Tax Service of the Russian Federation

The simplest and quick way To obtain the necessary information about residency, visit the website of the Federal Tax Service of the Russian Federation. The algorithm of actions is simple:

Another option:

After the initial information has been entered into the search field, you should enter the captcha and click “Find”. After this, you will be able to get acquainted with detailed information about the desired legal entity, including its residence in the Russian Federation.

100migrantov.ru

In what area are these terms used, and for what reason?

The above-mentioned terms are quite familiar to many Russians and citizens of other countries, however, they can be used in different areas. We are talking about the following areas:

tax area, where the status of tax resident or non-resident indicates the source of income: in the state or outside the country. Taking this characteristic into account, tax rates are subsequently determined;
currency sphere, where we are talking about establishing control over ongoing operations. Residents, in this case, are required to obey certain rules and submit appropriate reports within the framework of the current regulations;

It should also be noted that terminology is present in other areas, for example, when resolving issues of inheritance of property. In this regard, in order to be able to interpret these concepts correctly, it is necessary to clearly understand what the difference is between the concepts of “resident of the Russian Federation” and “non-resident”.

What is the difference between the concepts?

What thoughts come to a person who is encountering these terms for the first time and is far from the legal, tax or financial spheres? A completely logical question arises: what is it and on what basis should the two concepts be distinguished.

When first considering the concept, you may get the impression that a resident of a country is simply a resident with official civil status, while a non-resident is a foreigner. Of course, there is some truth in this, however, in essence, this interpretation is not entirely correct. First of all, the main criterion for evaluating the term is the period of stay of the citizen within the Russian Federation and outside the country.

If we turn to the currency sector, the group of residents includes persons with the status of:

citizens of the Russian Federation who permanently reside in the country;
foreigners and persons without civil status who are permanently located within state borders.

All other participants in various currency transactions will be considered non-residents. In the tax sphere, everything happens similarly. If a person lives in the country for at least 183 days during the year, then he receives resident status. Business trips of military personnel or civil servants for any period of time outside the state do not cause the loss of this status. All other persons are included in the group of non-residents.

How to determine what status a particular person has?

It is worth noting that even one month is enough for the taxpayer’s status to change. To do this, it is enough to travel outside the state or return back to the country. However, there are no instructions in the current legislation regarding the need to send a notification to the Federal Tax Service about a change in status.

Another important point is that citizenship does not in any way affect the determination of this status. In some cases, however, it is provided that even if a citizen left the country for long time, this period is not taken into account. We are talking about the following points:

the person left the Russian Federation for a period of no more than six months to undergo a treatment course;
the citizen was trained for six months in another state;
The taxpayer was listed as being seconded to produce oil and gas outside his country.

Some nuances in determining status may arise when a person wants to emigrate from Russia and sells his own property. In fact, such persons are no longer residents, although formally they continue to be considered as such. They will need to pay personal income tax, and here the amount of the fee depends on the status. The fact is that residents pay a rate of 13%, but non-residents pay a rate of 30%.

Why do you need to confirm your status and how does it happen?

Confirmation of the official status of a taxpayer is not mandatory condition, however, providing necessary documents may become the basis for a significant reduction in the tax burden. This opportunity is especially relevant when a citizen is a taxpayer in several countries at once.

The confirmation procedure is quite simple and requires the preparation of documentation confirming the fact that for 183 days a year, the person lived in the territory of the state. All documents are submitted to the Federal Tax Service.

Conclusion

Concepts such as “resident” and “non-resident” have a serious impact on determining the level of the tax rate. For the first group of taxpayers, such indicators are significantly reduced, but holders of the second status are required to pay assessed contributions and taxes at increased rates.

www.grazhdaninu.com

Tax residents and non-residents

Residents– these are citizens of the Russian Federation or citizens of other states who have stayed on the territory of the Russian Federation for more than 183 days over the past 12 months.

However, the period of 183 days does not have to be consecutive. The main thing is that the total number of days during the year must be at least 183.

Non-residents– Russian and other citizens staying in Russian territory less than 183 days in a consecutive 12 month period.

Russian military personnel serving abroad.
Civil servants on business trips abroad.

For employees of consulates and trade missions, the status is determined in accordance with the generally established procedure.

Obtaining tax resident status

How and who becomes a tax resident:

citizens of Russia automatically, unless otherwise proven (fact of residence in the Russian Federation for less than 183 days);
foreign citizens are automatically recognized as non-residents unless they prove that they have lived in the Russian Federation for more than 183 days.

A residence permit in the Russian Federation of a foreign citizen alone does not confirm his recognition as a tax resident.

Determining this status is important. For example, for residents of the Russian Federation, personal income tax (NDFL) is levied at a rate of 13%, for non-residents - 30%.

All Russian citizens are currency residents, as well as foreign citizens with a residence permit and stateless persons permanently residing in the Russian Federation.

At the same time, the legislation provides for the responsibilities of currency residents that arise when opening and maintaining accounts abroad:

inform the tax authorities about opening, changing details or closing accounts in foreign banks (within a month);
send reports on transactions on these accounts once a year (no later than 1.06 of the year following the reporting year);
carry out only those operations listed in Art. 12 of the Law of the Russian Federation “On Currency Regulation and Currency Control”.

Until 2018, citizens living abroad of the Russian Federation for more than 12 months were recognized as currency non-residents.

However, upon entering the territory of Russia, even for a day, they again became currency residents with the renewal of the need to fulfill all legal requirements, which is extremely inconvenient for citizens permanently living and working abroad, but periodically coming to Russia to visit relatives or on vacation.

On January 1, 2018, amendments to the law came into force, according to which all Russian citizens, regardless of the length of stay abroad, are currency residents. But at the same time, individuals who permanently reside abroad for more than 183 days within 12 months are exempt from restrictions of currency legislation and are not required to inform the tax authorities about their accounts in foreign banks.

Thus, tax and currency residents have become virtually equivalent concepts.

To confirm your non-resident (currency!) status, you must provide the following documents:

A scanned copy of a foreign passport with marks on crossing the Russian state border.
A scanned copy of a residence permit or other document proving the permanent presence of a Russian citizen in the territory of another country.

The status of a currency resident/non-resident also matters when making transfers in foreign currencies to accounts in foreign banks.

Attention, TODAY only!

amvtrade.ru

Resident is legal or physical a person registered in a given country, to whom national law fully applies.

Non-resident- This legal, individual, acting in one state, but permanently registered and residing in another.

As a rule, the term is used in relation to the rights and obligations of persons in financial and tax legal relations.

In some states residents only foreign citizens and foreign organizations that have full rights and obligations within their country of residence are named.

Residents of Russia include:

Individuals who are citizens Russia, with the exception of citizens Russia recognized as permanent residents of a foreign state in accordance with the legislation of that state;

foreign citizens and stateless persons permanently residing in Russia on the basis of a residence permit provided for by Russian legislation;

Legal entities created in accordance with Russian legislation;

branches, representative offices and other divisions located outside the territory of Russia legal persons created in accordance with Russian legislation;

itself, constituent entities of Russia, Russian municipalities.

Non-residents include:

Individuals permanently residing outside the Russian Federation, incl. temporarily located on its territory;

Legal entities created in accordance with the laws of foreign states and with a location outside the Russian Federation;

Enterprises and organizations that are not legal entities, created in accordance with the laws of foreign states and with a location outside the Russian Federation;

diplomatic and other missions located in the Russian Federation;

branches and representative offices of non-residents located in the Russian Federation.

Sources

Wikipedia - The Free Encyclopedia, WikiPedia

mabico.ru - Mabico

inventech.ru - Library

Investor Encyclopedia. 2013 .

See what “Resident and non-resident” are in other dictionaries:

NON-RESIDENT- [English] non resident not permanently residing in a given place] legal entity. 1) a legal entity registered in another country; 2) an individual permanently residing in another country; regime of taxation and legislative regulation for n.... ... Dictionary foreign words Russian language

NON-RESIDENT- 1) a legal entity operating in a given country, but registered in another; 2) an individual operating in one country but permanently residing in another. Special tax rules may be established for non-residents. See also... Economic dictionary