21.11.08

If individual resides in Russia for less than 183 days by the end of the tax period of 2007, the amount of individual income tax at the rate of 30% as retained by the organization-employer for the year of 2007 is non-refundable.

The Ministry of Finance expressed such an opinion and explained this in a letter to a taxpayer dated from October 24, 2008 # 03-04-05-01/399, stating that a person is simply not a tax resident if he or she is outside the Russian Federation for more than 183 days. The final tax status of the individual is determined on the basis of the final tax period (calendar year) and can not change depending on the time the individual is in Russia in the next fiscal period.

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Source: Российский налоговый портал