29.07.08

A bank recently submitted the following question to the Ministry of Finance: “can days of arrival and departure from the RF be calculated as days of person’s actual presence in the country for the purpose of determining their status as a tax resident?"

The Ministry of Finance replied with letter #03-04-06-01/187 from July 4, 2008, stating the tax status of a person is determined by days of actual presence in the country, thus days of arrival and departure should be included in the calculation. 

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Source: Российский налоговый портал