29.10.08

When a foreign national leaves Russia on a short business trip, the length of his stay outside of Russia will not be included when calculating the time he was in Russia for determining his personal income tax status. The Ministry of Finance explained this in a letter dated October 7, 2008 N 03-04-06-01/292.

Tax residents are individuals who are in the Russian Federation for no less than 183 days during 12 consecutive months. Short term trips abroad for less than six months for the purposes of learning or medical treatment will still count toward the 183 days necessary to be considered a tax resident. Trips for other purposes do not count towards the 183 days of stay in Russia.

If the border crossing mark is missing from a foreign employee’s passport, then the employee’s trip outside the Russian Federation could be confirmed on the basis of his time card.

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Source: Российский налоговый портал