The status of a tax resident is a criterion that determines whether a subject of taxation belongs to the economic system of a certain state. The status determines the rights and obligations of taxpayers, and also prevents the occurrence of cases of double taxation.

tax resident Russian Federation- an individual or legal entity subject to taxation within the Russian Federation on the basis of signs established by law.

According to the provisions tax code, residence of the Russian Federation is assigned to:

1. Phys. persons who have been within the Russian Federation for at least six months (total 183 days within 1 year);
2. Jur. persons related to tax system RF according to established criteria.

Conditions for recognition of physical persons

According to the legislation of the Russian Federation, the condition for the recognition of physical. persons who are tax residents of the Russian Federation - residence in the territory of the Russian Federation during the above period. Citizens of the Russian Federation are assigned the status in question automatically (unless proven otherwise).

Foreigners (both citizens and stateless persons) are by default considered non-residents - but only if there is no evidence of compliance with the above criterion. The presence of a residence permit is not considered sufficient grounds for granting the status.

The above period of stay need not be continuous. However, this period should not be interrupted by trips abroad for the purposes of training and / or treatment, or work in the extraction of petroleum products, in offshore fields.

The following situations are not reasons for the transfer of physical. persons in the category of non-residents:

• Absence from Russia in connection with the fulfillment of labor contractual obligations;
• Carrying out military or state civil service abroad;
• Other circumstances established by the requirements of existing international treaties that determine the procedure for assigning and canceling the status in question.

Conditions for recognition of legal entities

The main criterion for recognizing a legal entity as a resident of the Russian Federation is belonging to the Russian tax system, i.e. the state of the legal entity registered with the Federal Tax Service of the Russian Federation, as well as the timely fulfillment of its tax obligations.

The belonging of a legal entity to the aforementioned system is determined by the territorial principle, i.e. places:

1. Organization registration;
2. The location of the governing body (for example, the central office);
3. Implementation of targeted activities.

Thus, tax residents of the Russian Federation are:

• All organizations registered in the territory of the Russian Federation;
• Foreign organizations actually controlled from the Russian Federation;
• Organizations registered outside the Russian Federation, but considered tax residents of the Russian Federation on the basis of the requirements of international treaties.

Legal regulation

Among the legal acts regulating the tax residency of the Russian Federation (conditions for assignment and withdrawal, rights and obligations of individuals and legal entities belonging to this category), the following stand out:

1. Tax Code of the Russian Federation (Art.,);
2. the federal law"On currency regulation";

Differences in the status of residents and non-residents of the Russian Federation

The key differences between these statuses are:

• The rates of taxes on income and profit (for individuals and legal entities, respectively);
• List of objects of taxation;
• The procedure for determining the tax base;
• Possibility of granting tax deductions;
• The procedure for calculating income or profit tax.

Bet sizes

For residents (individuals and legal entities), the rate is limited to 13% and 20%, respectively. For non-residents of both indicated categories, the value of the rate is 30%. However, in some cases, for non-residents, the rate may be reduced.

The conditions for this are:

1. Belonging to a certain category of taxpayers, including: crew members of sea vessels, migrants, refugees, workers on a labor patent, holders of the status of a HQS, citizens of the EAEU. The value of personal income tax for designated persons is 13%;
2. Implementation of investment activities. The tax rate on income received as a result of investing in Russian organizations can be reduced to 15%.

Objects of taxation

Residents are required to declare and pay taxes on all income, incl. received from abroad. The object of taxation for non-residents is only income received in the Russian Federation.

The tax base

For residents, the tax base is calculated on an accrual basis with consecutive monthly accruals for all income received. For non-residents - it is determined only by the amount of income received over the past month.

Providing deductions

Residents, subject to statutory grounds, may be granted certain tax deduction. This option is not available for non-residents.

Calculation order

For residents, the amount of tax is calculated sequentially - from the beginning of the calendar year, with an increase in the total for the results of each past month. For non-residents, this amount is calculated for each individual amount of income received.

Status Verification Options

According to the text of the above-mentioned Order of the Federal Tax Service, the status of a tax resident of the Russian Federation is confirmed by the relevant document (), issued by the authorized division of the Federal Tax Service at the request of the taxpayer.

Form KND 1120008

This document covers a one-year tax period, either preceding the applicant's application, or the current calendar year. In the latter case, a request for issuing a confirmation should be submitted no earlier than 03.07 of the current year.

Thus, according to the above Order, the procedure for obtaining confirmation includes the following steps:

1. Drawing up an application for the provision of confirmation of the tax status of the applicant (whether it is an individual or a legal entity);
2. Sending the said application by the taxpayer or his legal representative to the authorized body;
3. Receipt by the applicant of confirmation of the presence (or certificate of absence) of the status following the consideration of the received request by the authorized body.

The deadline for consideration of such applications is 40 calendar days from the date of receipt by the Federal Tax Service. The confirmation is issued for each declared source of income and/or property. The form of confirmation is a paper or electronic document.

Confirmation (or a certificate of absence) of the status in question is sent to the applicant by mail or via the Internet. The desired delivery method is indicated in the application.

Verification options

The first possible option for obtaining the confirmation in question is to submit a petition () to the territorial office of the Federal Tax Service at the place of registration of the taxpayer. If confirmation is required for this year, the applicant only needs to submit an application - in person, or by mail with acknowledgment of receipt.

Form 1111048

The form is filled out by hand in block letters, the information is given in accordance with the economic status of the taxpayer (individual entrepreneur, individual or legal entity) and supporting documents.

If the confirmation action should cover a period earlier than three years preceding the current (at the time of filing) year, then the application must also be completed with other documents (the exact list depends on the specific situation requiring a form):

• For legal entities and individual entrepreneurs: bank statements and canceled payment orders, copies of tax returns, memorial warrants, registers tax accounting, or other documents (including those establishing the need to obtain the confirmation in question);
• For physical persons: copies of declarations () with marks of the Federal Tax Service, or other documents confirming the facts of paying taxes on other financial transactions carried out during the accounting period.

The second possible option is to send a request via the Internet. From the beginning of 2019, a taxpayer can request confirmation of their own tax status online - through the website.

For this you need:

1. Register on this site (you can create a new account, use existing accounts of the websites of the Federal Tax Service or the State Services, or electronic signature) and fill out the user profile;
2. Fill out an electronic confirmation form similar to the one indicated above (in this case, the applicant does not need to send any additional documents);
3. Register and submit a request.

The applicant can track the processing status of the request. The result can be sent to the applicant both in electronic form (document in PDF format) and on hard copy. The general procedure for considering the request and sending confirmation to the applicant is completely similar to the above.

An example of a change in tax conditions after a change in status

• Employee salary - 20 thousand rubles;
• From 01.01 to 31.07 of the reporting year, the employee was not a tax resident (hence, the personal income tax rate for this period is 30%):
• From 01.08, the employee received the status of a resident (which means a reduction in the rate to 13%).

Thus, for a seven-month period, the total income of an employee is 140 thousand rubles. At the same time, the total tax on his income is 42 thousand rubles. (140 × 30%).

After the employee receives the status of a resident, the tax deducted by the employer for the indicated seven-month period is subject to recalculation (since for residents the tax amount is calculated sequentially - from the beginning of the year and with an increase in the total).

According to the new rate, the total amount of tax will be 18.2 thousand rubles. (140 × 13%) . Consequently, the tax overpayment for the indicated period is 23.8 thousand rubles. (42 - 18.2).

Thus, the employer is obliged to compensate the employee for the overpayment, since until the end of the year his (employee's) status cannot change (183 days for reporting period already carried out in the Russian Federation).

Part of the overpayment compensation can be transferred by the employer to pay subsequent tax payments for the remaining 5 months (from 01.08 to 31.12, while the tax amount is 13 thousand rubles). The rest of the overpayment will be 10.8 thousand rubles. (23.8 - 13), which the employee can obtain by contacting the territorial office of the Federal Tax Service with the relevant supporting documents.

The presence, as well as the absence of the status of a tax resident of the Russian Federation, has both positive and negative sides for the taxpayer. However, the state in this status will help to avoid many undesirable situations related to the payment of taxes on income.

Personal income tax rate on income of a non-resident

At a rate of 30%, they tax income received in Russia by foreign citizens who stay in Russia for less than 183 calendar days within 12 consecutive months (they are called tax non-residents).

When determining the tax status (residence) of a person, his citizenship does not matter (letter of the Ministry of Finance of Russia dated March 19, 2012 No. 03-04-05 / 6-318). Both a Russian citizen can become a tax non-resident, and a foreigner can become a resident. Moreover, the tax status can change several times during the tax period. A Russian citizen is initially considered a tax resident. He can lose this status if he was on a long business trip abroad. Therefore, it is in the interests of the employer to check the status of any employee when applying for a job, even if he is a citizen of Russia.

We will figure out how to establish the tax status of an employee, since the rate at which he must pay personal income tax depends on this, and whether he is entitled to tax deductions.

How to set a 12 month period

The 12 consecutive months required to establish a person's tax status is the non-calendar year from 1 January to 31 December. This period may begin in one tax period and continue in another (letters of the Ministry of Finance of Russia dated September 25, 2012 No. 03-04-06 / 6-289, dated May 31, 2012 No. 03-04-05 / 6-670 and etc.). So, if the tax status is determined on September 30, 2013, then the 12-month period begins on September 30, 2012, and ends on September 29, 2013, if on September 15, 2013, then the period begins on September 15, 2012 and ends on September 14 year 2013. And during the calendar year, the employer must control the tax status of employees: when paying wages - on each date of accrual - on the last day of the calendar month, which is considered the moment of receipt for this type of income, on the day of payment of income - for other types of income, for example, vacation pay .

A person is a tax resident if he stays in Russia for more than 183 days within 12 consecutive months. The number of days of stay is determined by summing up (direct calculation) of all calendar days in which he was in the Russian Federation during this period (letter of the Ministry of Finance of Russia dated October 8, 2012 No. 03-04-05 / 6-1155). When calculating them, the days (calendar dates) of entry and exit are taken into account, since on these days a person is actually on the territory of Russia (letter of the Federal Tax Service of Russia dated March 31, 2009 No. 3-5-04 / [email protected]).

These 183 days should not flow continuously (letter of the Federal Tax Service of Russia dated August 30, 2012 No. OA-3-13 / [email protected]). They can be interrupted for periods of vacation, business trips, etc.

When calculating 183 days of stay in Russia, their number does not include the time spent abroad, except for short-term (less than six months) trips for treatment and training - they are included. Mandatory condition: immediately after the end of training or treatment, the employee must return to the Russian Federation (letter of the Ministry of Finance of Russia dated September 26, 2012 No. 03-04-05 / 6-1128). But if, under an agreement with a foreign educational institution, training lasts more than six months, when calculating the days a person stays in Russia, the entire period of his training - being outside the Russian Federation for the purpose of this training (letter of the Ministry of Finance of Russia dated October 8, 2012 No. 03-04) is not taken into account -05/6-1155). All days when a person was treated abroad or was trained must be documented: contracts with medical (educational) organizations or certificates from them indicating the time of treatment (training), as well as copies of the individual's passports with border control marks.

There are no restrictions on the age of a person, types of educational institutions and disciplines studied, medical institutions and types of diseases, countries in which Russian citizens can study or be treated (letter of the Federal Tax Service of Russia dated September 23, 2008 No. 3-5-03 / [email protected]).

An important condition for periods of short-term (less than six months) treatment or training to be counted in the period of a person's stay in Russia is the purpose of the trip. If he traveled abroad for a different purpose, but, while in a foreign country, underwent treatment (or training), these days cannot be included in the period confirming residency (letter of the Ministry of Finance of Russia dated September 26, 2012 No. 03-04-05 /6-1128).

When calculating the days of a person's actual stay in the Russian Federation for the next 12 months in a row, it includes the time until the conclusion of an employment contract (letter of the Ministry of Finance of Russia dated November 27, 2008 No. 03-04-06-01 / 323). But only if the legality of the location is documented. If there are no such documents, the calculation of 183 days of stay in the territory of the Russian Federation should be carried out from the first day of the foreigner's work in the company.

What documents to confirm residency

The time of stay in Russia can be confirmed by an identity document with border control marks on entry and exit.

If such marks are not made when crossing the border (for example, at the border with Belarus, Kazakhstan, Armenia - by virtue of the Treaty on the Eurasian Economic Union of May 29, 2014), then air and railway tickets, receipts from hotels can be supporting documents.

In addition, the time spent in Russia can be confirmed by contracts, certificates from the place of work from previous employers, extracts from timesheets, business trip orders, waybills, migration card data, documents on registration at the place of residence (stay), etc. the position was expressed by officials of the Federal Tax Service of Russia in a letter dated June 10, 2015 No. OA-3-17 / [email protected]

Please note: the rate of 15% is set for tax on dividends received by tax non-residents from Russian organizations. Dividends of tax residents are taxed at a rate of 13% (clause 3, article 224 of the Tax Code of the Russian Federation).

The tax is imposed on the total amount of income that the employee received from the organization in the calendar month, reduced by the amount of tax-free income and the amount of tax deductions (if entitled to them).

Tax-free income

An exhaustive list of income paid to employees that are not taxed is given in Article 217 of the Tax Code. Such income includes, in particular:

• amounts paid within the limits established by law in compensation for harm caused by injury or other damage to health;
• state benefits (except for temporary disability benefits, including benefits for caring for a sick child), temporary disability benefits for pregnancy and childbirth, as well as other payments and compensations paid in accordance with applicable law;
• severance pay paid upon dismissal of employees (including dismissal due to retirement due to old age), not exceeding three average monthly earnings, and for employees of the Far North - six;
• compensations established by the current legislation paid to employees when moving to work in another area;
• compensation paid in connection with sending an employee on a business trip (daily allowance within the established norms, payment for travel and housing, etc.);
• lump sum material aid provided to an employee in connection with the death of a member of his family;
• income paid in the order of inheritance by family members of a deceased employee in cash and in kind, except for remuneration paid to heirs (legal successors) of authors of works of science, literature, art, as well as discoveries, inventions and industrial designs;
• amounts of payments paid to employees, as well as members of their families affected by terrorist acts on the territory of Russia;
• amounts of payments paid to employees in connection with a natural disaster or other extraordinary circumstance, as well as employees who are members of the families of persons who died as a result of natural disasters or other extraordinary circumstances;
• one-time material assistance to employees at the birth or adoption of children, paid during the first year after the birth (adoption) of children, but not more than 50,000 rubles for each;
• reimbursement by the organization of the employee's expenses for the purchase of medicines prescribed to him or his family members by the attending physician, within 4,000 rubles per year;
• amounts of gifts and material assistance not exceeding 4,000 rubles per year;
• any winnings and prizes not exceeding 4,000 rubles per year, issued when advertising goods (works, services);
• company contributions aimed at co-financing the pension savings of employees, but not more than 12,000 rubles per year;
• payments to volunteers to reimburse them for expenses incurred under civil law contracts for the gratuitous performance of charitable activities;
• the cost of a share in an LLC owned by an individual, transferred by him as a contribution to the authorized capital of another company;
• the difference between the new and original par value of the share as a result of the revaluation of fixed assets;
• income in the form of charitable assistance received by orphans, children left without parental care, and children who are members of families whose income per member does not exceed living wage;
• compensation of part of the parental fee for childcare and care (clause 42, article 217 of the Tax Code of the Russian Federation), etc.

Let us dwell on some of the payments included in the non-taxable list in more detail.

The Ministry of Finance of the Russian Federation believes that the amount of payment for additional days off for the care of disabled children does not apply to state benefits, and therefore personal income tax should be withheld from such payments (letter dated June 22, 2015 No. 03-04-05 / 36006). Meanwhile, in the same letter, the financiers indicated that their opinion differs from the opinion of the Presidium of the Supreme Arbitration Court of the Russian Federation. The amount of average earnings that is paid for additional days of rest to parents of disabled children is not subject to personal income tax on the basis of the same norm of the Tax Code, but is a different payment made in accordance with Russian legislation(Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 8, 2010 No. 1798/10).

In addition, the Federal Tax Service of the Russian Federation, by letter No. GD-4-3/21097 dated November 26, 2013, sent to the tax authorities for information and use in their work the letter of the Ministry of Finance of the Russian Federation dated November 7, 2013 No. 03-01-13/01/47571 on the formation unified law enforcement practice. It states: if the explanations of the financial or tax departments are not consistent with the position of the higher courts, then the tax authorities should be guided by the acts and letters of the Supreme Arbitration Court of the Russian Federation and the Supreme Court of the Russian Federation.

Thus, the employer has the right not to withhold personal income tax from the amount of average earnings that is paid to the employee for additional days off to care for a disabled child on the basis of paragraph 1 of Article 217 of the Tax Code. In the event of a dispute with tax office he has a chance to defend his innocence in court.

Many companies pay their employees financial assistance for the birth of a child. Often in several amounts, believing that if its total amount does not exceed 50,000 rubles, then personal income tax does not need to be withheld. However, this is an erroneous opinion. The financial department believes that if material assistance is paid not at a time, but in several amounts, then tax must be withheld from the second or third part, even if its total amount does not exceed 50,000 rubles. This is due to the fact that only financial aid paid at a time is not subject to taxation, subject to the limit of 50,000 rubles (letter of the Ministry of Finance of the Russian Federation dated August 13, 2013 No. 03-04-06 / 33543). In addition, in order to avoid the claims of the inspectors, you need to request a certificate in form No. 2-NDFL from the second parent in order to know whether he received such a payment (letter of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 03-04-06 / 24978) . The fact is that it is due either to one parent or to both, but in a total amount that does not exceed 50,000 rubles. Therefore, in order for the tax to be calculated correctly, it is necessary not to violate non-taxable limit, and this requires information on payments received by the second parent. To confirm the fact that one of the parents received or did not receive such assistance, the tax agent has the right to request information about the income of individuals in the form 2-NDFL (letter of the Ministry of Finance of Russia dated February 24, 2015 No. 03-04-05 / 8495). If one of the parents does not work, then you will need to provide a copy work book or a certificate from the employment service.

Another situation that occurs in almost every company is gifts addressed to their employees on various holidays. As already noted, they are exempt from taxation if their amount does not exceed 4,000 rubles per year (clause 28, article 217 of the Tax Code of the Russian Federation). In this case, the present can be presented both in cash and in natural form(Letter of the Ministry of Finance of the Russian Federation dated November 23, 2009 No. 03-04-06-01/302). If your company wants to give an employee a cash gift, the amount of which exceeds 3,000 rubles, then you will need to draw up a donation agreement (part 2 of article 574 of the Civil Code of the Russian Federation). Only in no case should the contract indicate that the amount of the gift depends on the position of the employee, his salary or other labor indicators. Otherwise, officials will consider that this is not a gift, but a bonus for which it is necessary to accrue insurance premiums and keep income tax. The judges will also agree with this opinion (Decree of the Federal Antimonopoly Service of the North Caucasus District of December 26, 2012 No. A63-8849 / 2012).

Please note: the firm must keep records of all employee income in special tax registers. With regard to gifts, this is especially important, therefore, personalized records must be kept in relation to them (letters of the Ministry of Finance of the Russian Federation dated May 8, 2013 No. 03-04-06 / 16327, dated March 2, 2012 No. 03-04-06 / 9-54 ). This is due to the fact that as soon as the amount of the gift for the year exceeds 4,000 rubles, it will be necessary to calculate and withhold personal income tax from it.

You do not need to inform tax controllers about gifts in the amount of up to 4,000 rubles and indicate them in a certificate in the form No. 2-NDFL (letter of the Ministry of Finance of the Russian Federation dated September 5, 2011 No. 03-04-06 / 1-202).

Another payment that firms often face is severance pay. There is no need to withhold tax from him if his size does not exceed three average monthly earnings, and for workers in the Far North - six. Moreover, as officials note, the reason for dismissal does not matter (letter of the Ministry of Finance of the Russian Federation dated April 10, 2012 No. 03-04-06 / 6-105). Moreover, the position of the employee is also not important for the exemption from taxation of the specified payment (letter of the Ministry of Finance of the Russian Federation dated October 25, 2013 No. 03-04-06 / 45128).

Of practical interest is the taxation of the increase in the nominal value of shares (shares, units) and the resulting income of their holders (owners).

Income received by shareholders in the form of additional shares (shares, units) received and distributed among them in proportion to their share in the authorized capital and type of shares, or in the form of the difference between the new and original nominal value of the share as a result of the revaluation of fixed assets (p. 19 article 19 of the Tax Code of the Russian Federation).

If a joint-stock company increases its authorized capital by increasing the par value of shares at the expense of retained earnings previous years, the shareholder receives income subject to personal income tax. This was indicated by the Ministry of Finance of Russia in a letter dated May 21, 2014 No. 03-04-05 / 24185. With an increase authorized capital companies by increasing the par value of shares (not as a result of revaluation), the convertible shares are canceled and new ones are issued, with a higher par value. The shareholder becomes the owner of property of a greater value than he owned before the conversion. The difference between the initial and new value of property owned by the participants in the company is subject to personal income tax in accordance with the established procedure (see Ruling of the Constitutional Court of the Russian Federation dated January 16, 2009 No. 81-O-O).

Please note: from January 1, 2015, the text of paragraph 42 of Article 217 of the Tax Code was brought into line with the Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation” (Law of October 4, 2014 No. 285-FZ).

In the previous edition, the compensation of a part of the parental fee for the maintenance of a child in a kindergarten was exempted from personal income tax. But the Law on Education refers to the supervision and care of the child, and not to its content in an educational organization that implements the main general educational program of preschool education. At the same time, the cost of remuneration of teachers, technical teaching aids and visual aids, toys and consumables is not covered by the parental fee. These costs are financed from other sources. Therefore, it was clarified that the compensation of part of the parental fee for the care and care of the child (and not for its maintenance) is not subject to personal income tax.

Often, inspectors try to accrue additional personal income tax on accountable funds that are allocated to an employee for holding a business lunch. In a letter dated March 3, 2015 No. 03-04-06 / 11078, the Ministry of Finance of Russia explains that if the employee’s participation in representative events held by the organization is mandatory for him, then this participation is associated with the employee’s performance of labor duties, and his income received in connection with participating in such an event are not subject to taxation.

The obligatory participation of the employee in the ongoing representative events must be confirmed. There should be, in particular, an order for the organization to hold an appropriate representative event, an approved list of employees participating in it. The subject of negotiations is also important: issues that are such must correspond to the official duties of the employee, provided for in his employment contract.

At the end of the event, the employee must provide a report on the results, attach an invoice from the restaurant and an extract from a payment bank card. Cash receipt or slip confirming payment for restaurant services bank card, are not required.

All income received by the taxpayer is subject to personal income tax if they bring him economic benefits (clause 1, article 210 of the Tax Code of the Russian Federation). Income of individuals related to the performance of labor duties by the taxpayer is exempt from taxation (clause 3 of article 217 of the Tax Code of the Russian Federation).

The income of foreign residents (this status must be confirmed by a document proving the identity of a foreign citizen) received by them as members of the jury of the XV International Competition named after P.I. Tchaikovsky. Clause 7.1 was introduced into Article 217 of the Tax Code, which is effective from June 1, 2015, and applies until January 1, 2016 (clause 1 of the Law of June 8, 2015 No. 146-FZ).

tax deductions

The amount of income received by an employee of the organization can be reduced by tax deductions. A tax deduction is a fixed amount of money that reduces an employee's income when calculating tax. Deductions are standard, social, property, professional.

Please note: the organization is required to reduce the employee's income for standard tax deductions. An employee can receive social, property and professional deductions at the tax office, where he is registered, when submitting an income declaration for the past year, as well as from the employer. According to the Law of April 6, 2015 No. 85-FZ, individuals can receive social deductions for personal income tax through the employer until the end of the tax period. To do this, you need to confirm with the tax office your right to receive such deductions. It is not necessary to submit a declaration in the form of 3-NDFL to the inspection under this procedure.

An employee can also receive a property deduction that is provided to a home buyer at work if he confirms his right to a deduction at the tax office. Form of notification of confirmation of the right to property deductions for personal income tax, approved by order of the Federal Tax Service of Russia dated January 14, 2015 No. ММВ-7-11 / [email protected] entered into force on April 12, 2015.

Social tax deduction in the amount of contributions under contracts of non-state pension provision and voluntary pension insurance. The employee can receive these deductions at work, provided that the contributions were withheld from payments in his favor. And from January 1, 2016 social deduction for treatment (including for the purchase of medicines according to a special list) and training can also be obtained from the employer (Law of April 6, 2015 No. 85-FZ). To do this, the employee must write an application and provide a document from the tax office confirming the right to receive these deductions (clause 2 of article 219 of the Tax Code of the Russian Federation as amended by Law No. 85-FZ).

When calculating tax under civil law agreements (for example, a contract or assignment agreement, an author's agreement, etc.), the company has the right to provide a professional tax deduction.

From January 1, 2015 introduced the new kind tax deduction - investment (Article 219.1 of the Tax Code of the Russian Federation). This innovation was adopted in order to equalize tax conditions for investments of individuals in various types of assets, including securities.

So, individuals who are payers of personal income tax are granted the right to receive new investment tax deductions:

• in the amount of positive financial result received in the tax period from the sale (redemption) of securities circulating on the organized market (the securities must be owned for more than three years);
• in total Money paid in the tax period to an individual investment account (hereinafter referred to as IIA), but not more than 400,000 rubles per year. This type of investment deduction is provided by the tax office upon submission tax return and documents confirming the fact of crediting money to IIS;
• in the amount of income received from operations recorded on an individual investment account. The deduction is granted at the end of the agreement on maintaining an individual investment account, subject to the expiration of at least three years from the date the taxpayer concluded the agreement on maintaining IIS.

An individual investment account (IIA) is an internal accounting account. It is intended for separate accounting of funds, securities of an individual (client), obligations under agreements that are concluded at the expense of the client. An individual is entitled to have only one agreement for maintaining an individual investment account. IIS is opened and maintained by a broker or manager on the basis of a separate agreement for brokerage services or trust management agreements securities. The total amount of funds that can be transferred during a calendar year under an investment account agreement cannot exceed 400,000 rubles.

Standard tax deductions only reduce the amount of income taxed at the rate of 13%.

Please note: if the employee's income is taxed under another tax rate(for example, 13%, 15%, 30% or 35%), then the amount of this income for standard deductions do not reduce.

Note: Foreign citizens or stateless persons recognized as refugees or granted temporary asylum on the territory of the Russian Federation are not entitled to standard personal income tax deductions if they are not tax residents (letter of the Federal Tax Service of Russia dated October 30, 2014 No. BS-3-11 / [email protected]).

Therefore, an organization should keep separate records of income taxed at a rate of 13% and income taxed at other rates.

The firm can provide standard tax deductions not only to full-time employees (including external part-timers), but also to those who work under civil law contracts.

If an employee receives income from several firms, only one of them can provide him with a deduction. In which organization to receive a deduction, the employee decides independently. To do this, he must submit an application and documents confirming the right to deductions to the accounting department of the selected company (clause 3 of article 218 of the Tax Code of the Russian Federation).

Deductions are provided on the basis of a written application of the employee and documents confirming his right to them (for example, copies of a certificate of a participant in the liquidation of the accident at the Chernobyl nuclear power plant, a disabled person, etc.).

Please note: Article 218 of the Tax Code does not require an employee who receives income from several employers (for example, an external part-time worker) to submit to the company that provides him with a tax deduction, any documents confirming that he does not have this deduction with other tax agents. receives. An application with a request for a deduction and documents substantiating his right to a deduction is sufficient. However, we recommend that you ask the employee to indicate in the application that this deduction is not provided to him at his main place of work. So you protect yourself from the claims of the inspectors.

In addition, many prudent employers ask for a certificate from the main place of work in the form 2-NDFL

A statement from a full-time employee might look like this:

view completed sample

And so from a part-time worker (or freelancer):

view completed sample

Standard tax deductions for personal income tax for employees organizations formed as a result of reorganization in the form of a spin-off are provided on the basis of a newly assembled package of documents. In a letter Federal Tax Service of Russia dated September 18, 2014 No. BS-4-11 / [email protected] the situation is considered when an employer organization, formed as a result of reorganization in the form of a spin-off, provided employees with standard tax deductions based on documents transferred from the reorganized company. As indicated by the financiers, such an action turned out to be illegal. The legislation of the Russian Federation does not provide for the succession of persons in terms of granting standard tax deductions.

When reorganizing in the form of separation, a new legal entity arises. In relation to its employees, it is both a source of income payment and a tax agent, which is obliged to calculate, withhold and transfer personal income tax to the budget system of the Russian Federation. Persons with income taxable at the rate of 13% are entitled to standard tax deductions, which are granted on the basis of a written application and documents confirming the right to deductions.

Written statements of employees must be targeted, that is, contain, among other things, identifying signs of a tax agent - TIN, KPP, name, etc. (Clause 3, Article 218 of the Tax Code of the Russian Federation).

In addition, if the reorganization and registration of a new legal entity occurred in the middle of the tax period, in order for a new employer to provide employees with tax deductions, they must, in addition to applications and documents confirming the right to tax deductions, provide income statements from their previous place of work in the form of 2-NDFL. After all, for example, for children's deductions there is a limit on the amount of income, above which a deduction is not provided - 280,000 rubles on an accrual basis from the beginning of the year.

Employees' taxable income is reduced by standard tax deductions on a monthly basis. Standard tax deductions can be granted in the following amounts:

• 3000 rubles;
• 500 rubles;
• 1400 rubles.

If the employee's income is less than the tax deduction granted to him, then the personal income tax is not withheld from him.

The concept of "tax resident" can be applied to Russian organizations, branches, representative offices and other separate subdivisions of foreign organizations operating in the territory of the Russian Federation, Russian and foreign individuals, including individual entrepreneurs. The presence of the status of a tax resident of the Russian Federation affects the procedure for taxing persons in accordance with Russian legislation, as well as in accordance with international treaties that the Russian Federation has concluded with foreign states. We will tell you in our material about when an organization or an individual is a tax resident of the Russian Federation, and we will also provide a sample application for confirmation by a citizen of the status of a tax resident of the Russian Federation.

Are you a tax resident of the Russian Federation

We give in the table the conditions under which individuals and organizations are tax residents of the Russian Federation in 2017.

Tax residents of the Russian Federation are (clause 1 of article 246.2, clauses 2, 3 of article 207 of the Tax Code of the Russian Federation)
organizations:	individuals:
— Russian organizations	— actually staying in the Russian Federation for at least 183 calendar days within 12 consecutive months*;
— foreign organizations, recognized as tax residents of the Russian Federation in accordance with the international treaty of the Russian Federation on taxation - for the purposes of applying this international treaty;	- Russian military personnel serving abroad, as well as employees of state authorities and local governments seconded to work outside the Russian Federation, regardless of the length of stay abroad
- foreign organizations, the place of management of which is the Russian Federation, unless otherwise provided by an international treaty of the Russian Federation on taxation issues

* The period of stay of an individual in the Russian Federation is not interrupted for periods of his departure for treatment or training for a period of less than 6 months, as well as for the performance of labor or other duties at offshore hydrocarbon fields.

Confirmation of the status of a tax resident of the Russian Federation

We talked about confirming the status of a tax resident by an organization in.

In order to receive an official document from the tax authority on tax residence, an individual, as well as an organization, must submit an application to the Interregional Inspectorate of the Federal Tax Service for Centralized Data Processing (MI FTS of Russia for Data Center) in accordance with the requirements of the Information Message of the Federal Tax Service of the Russian Federation “On the procedure for confirming the status of a tax resident of the Russian Federation".

Here is an example of such a statement:

As regards confirmation of the status of a tax resident in cases not related to the payment of taxes and fees in the territory of the Russian Federation provided for by treaties on the avoidance of double taxation, then tax law does not oblige an individual to confirm the status of a tax resident of the Russian Federation to a tax agent, for example, an employer (Letter of the Federal Tax Service dated 13.03.2008 No. 04-1-01 / 0911). At the same time, at their own request or at the request of a tax agent, an individual can provide supporting documents (Letters from the Ministry of Finance

It will be possible to obtain a document on the status of a tax resident of Russia faster.

Information from the Federal Tax Service dated October 18, 2019 “The Federal Tax Service of Russia reduced the time for issuing documents confirming the status of a tax resident of the Russian Federation” From October 22, 2019, the time for issuing a document confirming the status of a tax resident of Russia is reduced. The term for consideration of electronic applications is 10 days, and paper applications - 20 days.
The procedure for issuing a document was accelerated and became possible thanks to the service "Confirmation of the status of a tax resident of the Russian Federation".

From July 1, 2017, the tax authorities are obliged, at the request of the taxpayer, to submit to the taxpayer (his representative) a document in electronic form or on paper, confirming status tax resident RF, in the manner, in the form and format that will be approved by the Federal Tax Service of Russia (clause 16 clause 1 article 32 of the Tax Code of the Russian Federation).

Order of the Federal Tax Service of Russia dated November 7, 2017 N ММВ-7-17/ [email protected] the form and procedure for issuing confirming the status of the document, as well as the form of the application for its issuance.

According to the Information of the Federal Tax Service of Russia dated January 16, 2018, form an application and receive a document in PDF format, confirming status tax resident can be on the official website of the Federal Tax Service of Russia through the electronic service " Confirmation status tax resident RF".

Order of the Federal Tax Service dated November 7, 2017 N ММВ-7-17 / [email protected]
"On approval of the application form for the submission of a document confirming the status of a tax resident of the Russian Federation, the form of a document confirming the status of a tax resident of the Russian Federation, the procedure and format for its submission in electronic form or on paper"

In accordance with paragraph 4 of Article 31 and subparagraph 16 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 2006, No. 31, Part 1, Art. 3436; 2014, No. 45 , article 6157; 2015, N 18, article 2616; 2016, N 49, article 6844; 2017, N 30, article 4453) and subparagraph 5.9.37 of paragraph 5 of the Regulations on the Federal Tax Service, approved by a decree of the Government of the Russian Federation dated September 30, 2004 N 506 "On approval of the Regulations on the Federal Tax Service" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2004, N 40, item 3961; 2015, N 15, item 2286; 2017, N 29, item 4375) , I order:

1. Approve:

an application form for the submission of a document confirming the status of a tax resident of the Russian Federation, in accordance with Appendix No. 1 to this order;

the form of a document confirming the status of a tax resident of the Russian Federation, in accordance with Appendix No. 2 to this order;

the procedure for submitting a document confirming the status of a tax resident of the Russian Federation, in accordance with Appendix No. 3 to this order.

2. Establish that in electronic form a document confirming the status of a tax resident of the Russian Federation is sent in PDF format.

3. The heads (acting head) of the departments of the Federal Tax Service for the constituent entities of the Russian Federation bring this order to the lower tax authorities and ensure its application.

4. Control over the execution of this order shall be entrusted to the Deputy Head of the Federal Tax Service, who coordinates the work on the methodological and organizational support of the work of the Federal Tax Service of Russia and territorial tax authorities on the application of international treaties of the Russian Federation on the avoidance of double taxation.

Appendix No. 3
to the order of the Federal Tax Service of Russia
dated 07.11.17 N ММВ-7-17/ [email protected]

Order
submission of a document confirming the status of a tax resident of the Russian Federation

1. This Procedure establishes the procedure for submitting a document confirming the status of a tax resident of the Russian Federation, in accordance with subparagraph 16 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3824; 2006 , N 31 (part 1), article 3436; 2016, N 49, article 6844; 2017, N 30, article 4453) and subparagraph 5.9.37 of paragraph 5 of the Regulations on the Federal Tax Service, approved by the Decree of the Government of the Russian Federation dated September 30, 2004 N 506 "On approval of the Regulations on the Federal Tax Service" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2004, N 40, item 3961; 2015, N 15, item 2286; 2017, N 29, item 4375) for organizations, individuals who are individual entrepreneurs, individuals who are not individual entrepreneurs (hereinafter referred to as taxpayers).

2. The status of a tax resident of the Russian Federation is determined in accordance with Articles 207 and 246.2 of the Code (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3824; 2001, N 1 (part 2), Art. 18; 2006, N 31 ( Part 1), Article 3436; 2013, No. 40 (part 3), Article 5038; 2014, No. 48, Article 6660; 2015, No. 24, Article 3377; 2016, No. 7, Article 920; 2017, N 15 (part 1), item 2133; N 30, item 4453).

3. Confirmation of the status of a tax resident of the Russian Federation is carried out by issuing the Federal Tax Service of Russia or its authorized territorial tax authority (hereinafter referred to as the authorized tax authority) of a document confirming the status of a tax resident of the Russian Federation, in the form in accordance with Appendix No. 2 to this order.

4. A document confirming the status of a tax resident of the Russian Federation is issued to a taxpayer (his representative(1)) on the basis of an application for submission of a document confirming the status of a tax resident of the Russian Federation (hereinafter referred to as the Application). The Application may be accompanied by documents on facts and circumstances requiring confirmation of the status of a taxpayer by a tax resident of the Russian Federation.

5. An application (2) is submitted to the Federal Tax Service of Russia or an authorized tax authority by the taxpayer or his representative on paper in the form in accordance with Appendix No. 1 to this order in one of the following ways chosen by him:

by mail;

https://www.nalog.ru

6. The term for consideration of the Application is 40 calendar days from the date of its receipt by the Federal Tax Service of Russia or the authorized tax authority.

7. A document confirming the status of a tax resident of the Russian Federation is issued for one calendar year (preceding the day of submission of the Application to the tax authority or the current calendar year).

For the purposes of applying international treaties of the Russian Federation on the avoidance of double taxation, a document confirming the status of a tax resident of the Russian Federation is issued for each source of income, property.

8. Issuance of a document confirming the status of a tax resident of the Russian Federation is made based on the results of consideration of the Application in the presence of documents on facts and circumstances requiring confirmation of the status of a tax resident of the Russian Federation and is issued on paper in the form in accordance with Appendix No. 2 to this order or in electronic form in PDF format.

A document confirming the status of a tax resident of the Russian Federation is sent to the taxpayer or his representative, depending on the method of obtaining the document chosen by him:

on paper by mail;

in electronic form through the official website of the Federal Tax Service of Russia in the information and telecommunications network "Internet" https://www.nalog.ru.

9. The fact of issuing a document confirming the status of a tax resident of the Russian Federation can be confirmed by entering the verification code contained in the document specified in paragraph 7 of this Procedure in the service on the official website of the Federal Tax Service of Russia in the information and telecommunication network "Internet" https:/ /www.nalog.ru.

10. If, based on the results of consideration of the Application, the status of a tax resident of the Russian Federation is not confirmed, the taxpayer (his representative) is informed about this by the method chosen by the taxpayer (his representative) to receive a document confirming the status of a tax resident of the Russian Federation.

_____________________________

(1) Hereinafter, the powers of the representative of the taxpayer are documented in accordance with Articles 27 and 29 of the Code (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 27 (p. 1), article 2700; 2009, N 30, article 3739; 2011, N 47, article 6611; 2017, N 30, article 4453), as well as articles 182 and 185 Civil Code of the Russian Federation (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1994, N 32, art. 3301; 2013, N 19, art. 2327; 2017, N 31 (part 1), art. 4808).

(2) The taxpayer has the right to attach to the Application documents confirming his status as a tax resident of the Russian Federation.

Information from the Federal Tax Service dated January 16, 2018
" You can now confirm the status of a tax resident of the Russian Federation in an electronic service"

From January 16, 2018 the electronic service of the Federal Tax Service of Russia "Confirm the status of a tax resident of the Russian Federation" was launched.

You can register in the service using e-mail or TIN with a password from personal account physical person.

The service allows individuals, individual entrepreneurs and legal entities to quickly form an application and receive a document in PDF format confirming the status of a tax resident of the Russian Federation. In this case, the user only needs to send an application, additional documents are optional. To receive a document confirming the status of a tax resident of the Russian Federation, on paper, when creating an application, it is necessary to check the box "send a document on paper".

Using the service, you can also track the status of consideration of an application in real time from the moment it is registered with the Federal Tax Service of Russia.

A document confirming the status of a tax resident of the Russian Federation now has a unique verification code that is generated automatically for each document. With its help, in a special section of the service "To All Interested Persons", you can check whether a document confirming the status of a tax resident has actually been issued.

In 2017, the Federal Tax Service of Russia issued more than 32 thousand documents confirming the status of a tax resident of the Russian Federation, which is 6% more than in 2016 and 14% more than in 2015. The electronic service will significantly simplify the procedure for taxpayers to confirm their tax status. In addition, now tax agents and competent authorities of foreign states will be able to check the confirmation of the status of a tax resident of the Russian Federation on the Internet using a verification code.

The service was developed in accordance with subparagraph 16 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation and the order of the Federal Tax Service of Russia dated November 7, 2017 N ММВ-7-17 / [email protected]"On approval of the application form for the submission of a document confirming the status of a tax resident of the Russian Federation, the form of a document confirming the status of a tax resident of the Russian Federation, the procedure and format for its submission in electronic form or on paper."

Order of the Federal Tax Service dated December 26, 2017 N ММВ-7-17/1093
"On the transfer of the Interregional Inspectorate of the Federal Tax Service of Russia for centralized processing of these powers to issue documents confirming the status of a tax resident of the Russian Federation, in electronic form or on paper"

In accordance with subparagraph 16 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3824; 2017, N 49, Art. 7315), as well as by order of the Federal Tax Service of Russia dated 07.11.2017 N MMV- 7-17/ [email protected]"On approval of the application form for the submission of a document confirming the status of a tax resident of the Russian Federation, the form of a document confirming the status of a tax resident of the Russian Federation, the procedure and format for its submission in electronic form or on paper" (registered by the Ministry of Justice of the Russian Federation on 09.12.2017, registration number 49015) I order:

1. Establish that the authorized territorial tax authority of the Federal Tax Service for issuing documents confirming the status of a tax resident of the Russian Federation, in electronic form or on paper, is the Interregional Inspectorate of the Federal Tax Service of Russia for Centralized Data Processing.

2. Control over the execution of this order shall be entrusted to the Deputy Head of the Federal Tax Service, who coordinates the work on the methodological and organizational support of the work of the Federal Tax Service of Russia and territorial tax authorities on the application of international treaties of the Russian Federation on the avoidance of double taxation.

Electronic service address: https://service.nalog.ru/nrez/

Interregional Inspectorate of the Federal Tax Service of Russia for Centralized Data Processing

Contacts

Physical adress:

Legal address:

125373, Moscow, Pokhodny proezd, household 3

Since January 16, 2018, it has become much easier to confirm the status of a tax resident of the Russian Federation, as well as to check its availability. This can be done remotely, almost online, on the official website. tax service Russia, where a new service of the same name has been launched. It can be used for tax purposes to confirm their status not only by individuals, but also by individual entrepreneurs and legal entities. Let's see how the new service works.

New procedure for confirming tax residency

Since mid-January 2018, confirmation of the status of a tax resident of the Russian Federation has become possible using a new electronic service on the website of the Federal Tax Service of Russia. It is called “Confirmation of the status of a tax resident of the Russian Federation”:

Recall that from July 1, 2017, the tax authorities have a new obligation: upon application, issue him or his representative an electronic or paper document confirming the status of a tax resident of the Russian Federation (subparagraph 16, paragraph 1, article 32 of the Tax Code of the Russian Federation).

The paper form, electronic format and procedure for issuing a certificate of confirmation of the status of a tax resident of Russia are fixed by order of the Federal Tax Service of November 07, 2017 No. ММВ-7-17/837.

To be more precise, this order contains a sample application confirming the status of a tax resident of the Russian Federation and the status document itself (it does not have a separate name).

How to register

To start confirming the status of a tax resident of the Russian Federation, you need to register in the new service. There are several ways:

• via email and password;
• TIN + password from the personal account of an individual on the website of the Federal Tax Service;
• qualified EP certificate;
• gosusug website account.

Who is the new service for?

Interestingly, this service is addressed not only to ordinary individuals (Article 207 of the Tax Code of the Russian Federation). It also provides confirmation of the status of a tax resident of the Russian Federation of a legal entity (Article 246.2 of the Tax Code of the Russian Federation) and an individual entrepreneur.

For this purpose, a special unique verification code is now used, which the tax authorities automatically put on each document (see the last line in the figure above).

Absolutely all interested persons can check whether a document on the status of a tax resident of the Russian Federation was actually issued on the website of the Federal Tax Service. No authorizations, passwords, codes, logins, etc. are needed.