For the correct payment of personal income tax, the taxpayer needs to find out his tax status – is he a Russian resident or a non-resident for tax purposes.
There are different tax rates for residents and non-residents, as well as different lists of income subject to taxation.
Unlike non-residents, a resident has the right to use tax deductions.
The status of a taxpayer depends on the period of his stay in the territory of the Russian Federation.
A tax resident is a person who has been in Russia for at least 183 days for 12 consecutive months.
If a taxpayer stays in Russia for less than 183 days within 12 months, he will be recognized as a non-resident.
The agreement on the elimination of double taxation between the Russian Federation and other countries may provide for a different procedure for determining the status of residence.
How the countdown date is determined.
If personal income tax is payable by a tax agent, then the date from which it is necessary to count down the 12-month period is the date of payment of income.
If the taxpayer pays income taxes on his own, then the countdown date will be considered January 1 of the year following the year in which the income was received.
The time of stay in Russia is counted from the day of entry into the country, up to and including the time of departure.