11.05.08

“Is a foreign citizen, with an RF residence permit, recognized as a tax resident for the purposes of paying personal income tax?”

The Ministry of Finance has stated that, according to the Tax Code (TC), filing status of an individual is determined based on the amount of time this individual spent in the RF (not less than 183 days during twelve consecutive months). This is explained in the Letter # 03-04-05-01/108 from April 14, 2008.

A residence permit is a document issued to a foreign citizen or to a stateless person as a confirmation of their right for permanent stay in the Russian Federation and a right of free exit and entry into the RF. This document does not confirm the actual amount of time spent by its holder in the country.

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Source: Российский налоговый портал