Confirming the status of a tax resident of the Russian Federation may be necessary in connection with the citizen’s obligation to calculate and pay personal income tax, including to avoid double taxation in accordance with international agreements on the avoidance of double taxation.

Reference. Tax residents

As a general rule, tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. International agreements may establish a different procedure for determining residence ( Art. 7, paragraph 2, art. 207 of the Tax Code of the Russian Federation).

From July 1, 2017, tax authorities are required, at the request of a taxpayer, to issue him a document (on paper or in electronic form) confirming his status as a tax resident of the Russian Federation. However, the procedure for submitting such a document has not yet been approved. Therefore, we will next consider the question of how one can confirm the status of a tax resident of the Russian Federation in the absence of the specified confirmation from the tax authority (clause 16, clause 1, article 32 of the Tax Code of the Russian Federation; part 6, article 13 of the Law of November 30, 2016 N 401-FZ).

For the purposes of calculating and paying personal income tax

The tax status of a citizen affects the size of the personal income tax tax rate, the recognition of income received as an object of taxation under personal income tax, as well as exemption from taxation (Article 209, paragraph 17.1, Article 217, Article 224 of the Tax Code of the Russian Federation).

The tax status of a citizen is determined by the tax agent (employer, bank, etc.) for each date of payment of income to him based on the actual time of his stay in the territory of the Russian Federation. The final tax status, which determines the procedure for taxation of its income, is established based on the results of the tax period - the year (Article 216 of the Tax Code of the Russian Federation).

The tax legislation of the Russian Federation does not establish any rules for tax agents to confirm the actual time of a citizen’s stay in the Russian Federation and does not provide for a special procedure for determining his tax status for personal income tax purposes. To do this, the tax agent can request the necessary information and documents from citizens. The tax agent independently determines the status of income recipients based on the characteristics of each specific situation.

Documents confirming the actual presence of citizens on the territory of the Russian Federation are:

• information from the working time sheet;
• copies of passport pages with border crossing marks from border control authorities;
• migration card data;
• documents on registration at the place of residence (stay), drawn up in the manner established by the legislation of the Russian Federation.

The return of personal income tax in connection with the recalculation of tax at the end of the year in accordance with the acquired status of a tax resident of the Russian Federation is carried out by the tax authority. To do this, it is necessary to submit a tax return at the end of the specified year, as well as documents confirming the status of a tax resident of the Russian Federation this year (Article 78, paragraph 1.1 of Article 231 of the Tax Code of the Russian Federation).

To avoid double taxation

The procedure and list of documents for confirming the status of a tax resident in connection with the application of International Agreements are explained in the Information message of the Federal Tax Service of Russia “On the procedure for confirming the status of a tax resident of the Russian Federation”.

Confirmation is issued by the Interregional Inspectorate of the Federal Tax Service of Russia for centralized data processing (MI Federal Tax Service of Russia for Data Centers) to citizens of the Russian Federation, foreign citizens and stateless persons, taking into account their actual stay in the Russian Federation, which must be at least 183 calendar days over the next 12 consecutive months. Therefore, confirmation for the current tax period is issued no earlier than July 3 of the current calendar year. Confirmation for any past expired tax period (if all necessary documents for the requested period are available) can be obtained at any time.

If you want to receive confirmation for tax periods earlier than three years before the year of application, provide copies of declarations in Form 3-NDFL for the relevant periods with a mark from the tax authority and payment documents confirming the payment of tax on transactions in respect of which you intend to apply the relevant agreement on avoidance of double taxation.

To receive confirmation you must provide:

1) a statement in any form indicating:

• calendar year for which confirmation is required;
• the name of the foreign state to whose tax authority the confirmation is submitted;
• Full name the applicant and his address;
• list of attached documents and contact phone number;

2) copies of documents justifying receipt of income in a foreign country:

• agreement (contract). If you have already submitted a copy of the agreement (contract) valid for more than one year, you do not need to submit it again. In this case, the application must make a reference to the letter by which a copy of such a document was sent earlier;
• decision of the general meeting of shareholders on the payment of dividends;
• documents confirming the right to receive a pension from abroad;
• other documents;

3) copies of an identity document;

4) copies of all pages of a foreign passport (if available) - for citizens of the Russian Federation;

5) a table for calculating the time spent on the territory of the Russian Federation (the form is given in the Appendix to the Information Message of the Federal Tax Service of Russia dated February 26, 2008);

6) documents justifying the actual presence of a person on the territory of the Russian Federation for at least 183 calendar days during a calendar year - by foreign citizens (stateless persons) arriving from the territory of foreign states with which the Russian Federation has valid agreements on a visa-free regime (certificate from the place work in the Russian Federation, time sheets, copies of air and railway tickets, etc.).

An application for issuance of confirmation and documents can be sent to the MI of the Federal Tax Service of Russia at the data center by mail (address: 125373, Moscow, Pokhodny Prospect, Domol. 3, building 2) or transferred directly to the expedition of the Federal Tax Service of Russia (Moscow, Neglinnaya st., no. 23).

The period for consideration of the application is 30 calendar days from the date of receipt of all necessary documents by the MI of the Federal Tax Service of Russia for the data center.

Confirmation is carried out:

• by issuing a certificate of the established form;
• by certifying with the signature of an official and the seal of the tax authority the form established by the legislation of a foreign state (if the competent authorities of that state in the prescribed manner notified the Federal Tax Service of Russia about the availability of such forms or if information about them is posted on the official websites of the competent authorities of a foreign state).

Confirmation to an individual is issued in one copy. The exception is cases when the legislation of a foreign state requires the simultaneous submission of two or more copies of confirmation to the tax authority of a foreign state. In this case, provided that the competent authorities of the foreign state have notified the Federal Tax Service of Russia about the specified provisions of the legislation in the prescribed manner, the corresponding number of copies of the confirmation is issued.

S.V. Razgulin,

Active State Councilor of the Russian Federation 3rd class

The taxation of an individual's income is determined by his tax status. The types of income subject to taxation, the size of the applied rate, and the possibility of using tax deductions depend on the tax status. This interview is devoted to the issues of determining tax residency and calculating tax in the event of a change in this status during the year.

- Who are individuals – tax residents of the Russian Federation?
Clause 2 of Article 207 of the Tax Code of the Russian Federation recognizes as tax residents individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months.
At the same time, military personnel and civil servants sent to work abroad are considered for the purposes of the Tax Code of the Russian Federation as tax residents of the Russian Federation.
In addition, in 2015, features are provided for the recognition as tax residents of individuals who were in the Republic of Crimea and Sevastopol in 2014.

- Does tax residency depend on citizenship?
According to the Tax Code of the Russian Federation, no. A Russian citizen may not be a tax resident of the Russian Federation. The following can be recognized as tax residents of the Russian Federation: a foreign citizen, a stateless person.
At the same time, it is necessary to take into account the agreements the Russian Federation has with foreign countries. An international agreement may establish a different procedure for determining residence. In particular, provide options for resolving situations where an individual is a resident of both Contracting States. For example, in such a situation, recognize a person as a resident of the Contracting State in which he has permanent residence.
On January 1, 2015, the Treaty on the Eurasian Economic Union dated May 29, 2014 came into force. Taking into account Article 73 of the Treaty, personal income tax is imposed on the income of a resident of a state party to the Treaty (Republic of Belarus, Republic of Kazakhstan) from employment on the territory of the Russian Federation from the first day of work under an employment contract at a rate of 13%. That is, at the rate provided for in Article 224 of the Tax Code of the Russian Federation for residents.
From January 2, 2015, this procedure also applies to residents of the Republic of Armenia. In the near future, it will extend to residents of the Kyrgyz Republic.
It appears that the application of a 13% rate to income from employment in the Russian Federation does not mean automatic recognition of persons from the above states as tax residents of the Russian Federation. Their tax status is determined in a general manner - depending on the time spent in the Russian Federation. Therefore, if at the end of the tax period they are not recognized as tax residents of the Russian Federation, their income is subject to taxation at a rate of 30%. Information about the impossibility of withholding the taxpayer's debt must be submitted to the tax authority in the manner established by paragraph 5 of Article 226 of the Tax Code of the Russian Federation.

- What period for determining the time of stay is taken as 12 months?
When determining an individual's status, any continuous 12-month period must be taken into account. The specified period may begin in one tax period and end in another (for example, from April 15, 2014 to April 14, 2015). Moreover, during the specified period, 183 days themselves can be accumulated in total (summed up) - it is not necessary that they be spent in the Russian Federation continuously.
Dates of entry and exit are taken into account when calculating the days of stay in Russia.
At the same time, treatment, training (no more than 6 months) outside the Russian Federation, and since 2015, also performing work (providing services) in offshore hydrocarbon fields (regardless of the duration of work) does not interrupt the period of stay in the Russian Federation

Is it possible to immediately apply the 13% rate if the organization is sure that the individual will work in the Russian Federation for more than six months in the current tax period?
No, the expected period of stay of an individual in the Russian Federation is not taken into account (letter of the Ministry of Finance of Russia dated November 15, 2007 No. 03-04-06-01/394). If the tax authority reveals untimely withholding of tax, the fine under Article 123 of the Tax Code of the Russian Federation will be 20% of the unwithheld amount.
Before the expiration of 183 days of stay in the Russian Federation, the income of an individual must be taxed as the income of a non-resident - as a general rule, at a rate of 30%. Only for dividends and labor income of certain categories of non-residents, paragraph 3 of Article 224 of the Tax Code of the Russian Federation establishes reduced rates.

- How to confirm tax residency for personal income tax?
The Tax Code of the Russian Federation does not establish a list of documents confirming the actual presence of individuals in the Russian Federation. Responsibility for the calculation, withholding and transfer of tax, including the correct determination of the tax status of the income recipient, lies with the tax agent.
Law enforcement practice is based on the right of a tax agent to demand from the taxpayer any documents drawn up in accordance with the law, allowing to establish the number of calendar days of a given person’s stay on the territory of Russia. Such documents include certificates from the place of work, issued on the basis of a work time sheet, copies of a passport with marks from border control authorities about crossing the border, certificates of registration at the place of temporary stay.
It is advisable for the tax agent to retain documents submitted by an individual that relate only to confirmation of tax status at least until the end of the relevant current tax period.

What if the taxpayer reports that in the period preceding the payment of income, he was abroad for treatment?
The period of treatment up to 6 months inclusive is counted towards the period of stay in Russia. Treatment (receipt of medical services) can be confirmed by an individual by an agreement with a foreign medical organization, certificates of the time spent on treatment, or marks in a foreign passport.

What should a tax agent do if an individual refuses to provide documents confirming his residence?
When there are no supporting documents, and there are reasonable doubts that a person is a resident, the tax agent is recommended to apply a rate of 30% rather than 13%. At least until mid-July (if the person started working in January). If the taxpayer subsequently provides the tax agent with documents indicating that at the time of payment of income he was a tax resident of the Russian Federation, the tax amounts withheld at the rate of 30% turn out to be overpaid.

Let's assume that the employee is recognized as a tax resident. Is it necessary to check his status as a resident in the future?

Tax status is determined on each date the income is paid. This rule should be followed if there is reason to believe that the residence of an individual may change during the year.
The final tax status of an individual, which determines the taxation of income received by him during the tax period, is established based on the results of the tax period (calendar year). But in most cases, before the end of the tax period, one can conclude that the status of an individual will not change, and accordingly choose the rate to be applied to his income: 13% or 30%.
It should be borne in mind that the tax status changed at the end of the year applies to income received from January 1 of the year, and not from the moment of such change.
Please note that recalculation is made only for the tax period in which the person’s status has changed. For the previous tax period, tax obligations are not revised.

It may happen that a person recognized as a tax resident on the dates of payment of income terminates relations with the tax agent until his final status is determined based on the results of the current tax period. In this case, a possible subsequent change in the tax status of an individual does not affect the duties of the tax agent.

- Is it necessary to check the tax status when concluding civil contracts?
Of course it is necessary. At the same time, difficulties arise for the tax agent, especially when a long-term civil law agreement has been concluded with an individual, and the opportunity to verify the individual’s presence at the workplace is absent or not intended at all (for example, in a transaction to lease non-residential premises from an individual who is not individual entrepreneur). Therefore, recommendations for a tax agent to check the status of the income recipient are relevant for each payment of income before the individual’s final tax status is formed in the tax period.

- What if an individual sells his apartment in the Russian Federation and at the same time permanently resides abroad?

Income from the sale of property located in Russia is subject to taxation in the Russian Federation.
Clause 17.1 of Article 217 of the Tax Code of the Russian Federation exempts from taxation income received by tax residents of the Russian Federation for the corresponding tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the said property located in taxpayer's property for 3 years or more.
If an individual stays in the Russian Federation for less than 183 days in a tax period, such person is not recognized as a tax resident of the Russian Federation. Income from the sale of real estate owned by him in a given tax period will be subject to taxation in full. For such income, an individual must submit a declaration and pay tax on his own.

Tax authorities will be interested in fulfilling the obligation to pay tax by receiving information from Rosreestr authorities about the transfer of ownership of real estate.

The employee became a tax resident during the tax period. How can he return the amount of tax withheld at a rate of 30%?
If the employee continues to work for a tax agent, then during the remaining time until the end of the tax period, the amount of excess tax withheld will be counted towards the tax payment at a rate of 13% (no tax will be charged). This approach is reflected in the letter of the Ministry of Finance of Russia dated August 12, 2011 No. 03-04-08/4-146.
The Tax Agent of the Russian Federation does not provide for the ability of a tax agent to credit taxes excessively withheld from the income of an individual in one period against the fulfillment of his obligation to pay tax in another period.
The return of the tax amount to the taxpayer, in connection with the recalculation at the end of the tax period in accordance with his acquired status of tax resident of the Russian Federation, is carried out by the tax authority in the manner specified in paragraph 1.1 of Article 231 of the Tax Code of the Russian Federation and Article 78 of the Tax Code of the Russian Federation.
An individual must submit to the tax office a declaration, documents on overpaid tax, and confirmation of his tax status.

- What actions should be taken if an employee changes from a resident to a non-resident?

In this case, personal income tax must be recalculated upward - from 13 to 30% and without providing the employee with tax deductions (standard, social, property). The recalculation is done from the beginning of the calendar year in the month in which it became clear that the employee’s tax status for the current year can no longer change.
Personal income tax amounts calculated from the beginning of the year at a rate of 13% are sent to offset the tax calculated at a rate of 30% (clause 3 of Article 226 of the Tax Code of the Russian Federation).

If the organization was unable to withhold the entire amount of personal income tax recalculated at a rate of 30%, then no later than January 31 of the following year it is obliged to notify the inspectorate and the employee about this fact and the amount of debt.

Let's assume a different situation. The organization sent workers to work abroad, but continued to withhold taxes from their wages...

The income of a non-resident is taxed in the Russian Federation only if it is received from sources in the Russian Federation - from Russian persons.
Income from performing work outside the Russian Federation refers to income from sources outside the Russian Federation. Therefore, such income received by non-residents is not taxed in the Russian Federation, regardless of who made the payment (letter of the Ministry of Finance of Russia dated 02/09/2015 No. 03-04-05/5273). In this case, the organization made a mistake not in determining the status of the employee, but in determining the source of income. Amounts of tax excessively withheld by the organization must be returned to its employees in accordance with paragraph 1 of Article 231 of the Tax Code of the Russian Federation.
A similar refund procedure applies if the organization, upon presentation by an individual of documents confirming his permanent presence on the territory of the Russian Federation, withheld tax at a rate of 30%. This is not a recalculation of amounts due to a change in status, but an excessive collection of tax due to its incorrect determination.

Since 2015, tax resident status has begun to play a big role. The Tax Code of the Russian Federation includes provisions on a controlled foreign company and on the actual recipient of income.
Absolutely right. Since 2015, income received from sources outside the Russian Federation includes the amount of profit of a controlled foreign company. This became income for tax residents of the Russian Federation, recognized in accordance with the Tax Code of the Russian Federation as controlling persons of this company (clause 8 of paragraph 3 of Article 208 of the Tax Code of the Russian Federation).
When paying income to a foreign company from sources in the Russian Federation, it can indicate that the actual recipient of the income (beneficiary) is an individual - a tax resident of the Russian Federation. In this case, taxation of the paid income is carried out in accordance with part two of the Tax Code of the Russian Federation (Article 7 of the Tax Code of the Russian Federation).
The implementation of these provisions of the Tax Code of the Russian Federation will require tax residents of the Russian Federation to submit tax returns and pay tax on the income due to them.

- How to confirm Russian tax residency to offset foreign taxes?
For the purposes of applying agreements on the avoidance of double taxation, including the payment of taxes provided for by these agreements on the territory of the Russian Federation, an individual may obtain confirmation of tax residence of the Russian Federation. To confirm the actual status of a tax resident of the Russian Federation, you should contact the Interregional Inspectorate of the Federal Tax Service for centralized data processing.

Order of the Federal Tax Service of Russia dated November 7, 2017 N ММВ-7-17/837@ officially approved the procedure for confirming the status of a tax resident of the Russian Federation, the form and format of the application for obtaining this status, as well as the methods for submitting it to the tax authorities. The period for the provision of this service by the Federal Tax Service was also set at 40 days.

Starting from July 2017, the duties of the Federal Tax Service began to include confirmation of the status of a resident of the Russian Federation at the request of the taxpayer, but the procedure for this procedure was not spelled out in detail. We had to rely on the old information message of the Federal Tax Service, prepared even before the amendments to paragraph 1 of Art. 32 of the Tax Code of the Russian Federation.

Let's take a closer look at who is recognized as a tax resident and what has changed in order to confirm this status in 2017.

Tax resident - who is it?

A tax resident of the Russian Federation is an individual who stays in Russia for at least 183 days within 12 consecutive calendar months.

Note: this period is not interrupted when staying abroad for less than 6 months for treatment and training, as well as when performing work or providing services in offshore hydrocarbon fields.

Why do you need to confirm your Russian resident status?

Confirmation of this status may be necessary for both an individual and an organization in the following cases:

• If a Russian company provides services or sells goods to a foreign counterparty.

  In this case, in order to avoid double taxation, a foreign organization has the right to request confirmation of resident status (notification) from its counterparty - a Russian company.

• If an individual entrepreneur or a citizen provides services to a foreign partner.

  Just as in the first case, in order to avoid double taxation, a foreign partner has the right to request from the person providing services to him a document confirming the status of a resident of the Russian Federation.

• If an organization or citizen receives income from participation in the activities of a foreign company ().
• When the provision of the specified notification is required by a foreign tax authority.

Let us briefly consider how the procedure for obtaining this status has changed in 2017.

Comparative table of changes that occurred in order to confirm the status of a resident of the Russian Federation

Table No. 1. The procedure for obtaining confirmation of the status of a resident of the Russian Federation before and after the issuance of the Federal Tax Service order 07.11.2017 N ММВ-7-17/837@.

Reasons for comparison	Until December 2017	Since December 2017
Authority issuing the required document	Interdistrict Inspectorate of the Federal Tax Service of Russia for Data Centers	Federal Tax Service of the Russian Federation or a territorial tax authority authorized by it
Deadline for issuing notice
Application for issuance of a document confirming resident status	There was no official form for this document. Organizations, individual entrepreneurs and citizens had to provide an application drawn up in any form indicating the required details	The document form is attached to the Order (KND number 1111048)
Notice issued by the tax office	The form of notification was not established. The interested person was issued a certificate of the established form	The document form is attached to the Order (KND number 1120008)
	Personally. By mail	Personally. By mail. Via the Internet
Period for which notice is issued	A notification can be issued not only for the current calendar year, but also for previous periods if all necessary documents are submitted	For one calendar year

Let us consider in more detail the new procedure for receiving the specified notification from the tax office.

Document regulating the procedure

Starting from December 9, 2017, notification from the tax office about the status of a resident of the Russian Federation is received in accordance with the Order of the Federal Tax Service of November 7, 2017 N ММВ-7-17/837@.

This document describes in more detail the procedure for filing an application and issuing a notification by the tax authority. Also included in the appendices to the order is the form of the document submitted to the tax authority to receive the notification, and the form of the notification itself issued by the tax authority.

Authority issuing the notification

Since December 2017, confirmation of resident status and issuance of the corresponding notification is carried out directly by the Federal Tax Service or its authorized territorial body.

Application submitted to confirm residency status

Until December 2017, the application form submitted by an organization, individual entrepreneur or citizen to the tax authority did not exist at all; it was drawn up in a free form indicating the necessary documents named in the above-mentioned information message of the Federal Tax Service.

Starting from December 9, the application is submitted in accordance with the form approved by the Federal Tax Service of the Russian Federation (KND number 1111048), indicating the following mandatory information:

• Name of the legal entity (full name of individual entrepreneur or citizen).
• The year for which the applicant wants to receive notice.
• The reason for issuing the notification (for the application of a bilateral international treaty or for other purposes).
• Information about the identity document of an individual, if he does not have a TIN.
• Information about the time of stay of an individual entrepreneur or a citizen in the territory of the Russian Federation.
• Grounds for recognizing an organization as a tax resident of the Russian Federation.

What sections of the application are filled out by individual entrepreneurs and ordinary citizens?

• A title page indicating the full name and TIN, the year for which the notification is issued, and the method of receiving it.

  If a citizen does not have a TIN, he additionally fills out section 1 of page 002, where he indicates information about the identity document (passport, birth certificate, military ID, etc.)

• Information about the time of stay of an individual entrepreneur or a citizen on the territory of Russia (section 2 of page 002).

What sections does the organization fill out?

• A title page indicating the name of the organization, INN/KPP, the year for which the notification is issued, and the method of receiving the notification from the tax office.
• Grounds for recognizing an organization as a tax resident of the Russian Federation (section 3 of page 002).

Form of document to confirm the status of tax resident of the Russian Federation ().

Documents attached to the application

An organization, individual entrepreneur or citizen has the right to attach the following documents to the application:

• A copy of the agreement (contract) confirming receipt of income or the right to receive it in a foreign country.
• Documents confirming the ownership of property.
• The decision of the meeting of participants on the payment of dividends or other documents confirming the payment of dividends.
• Copies of payment orders (cash receipts).
• Accounting certificates.
• Other primary documentation.

Note: The application submitted by an individual entrepreneur or a citizen may be accompanied by copies of documents confirming the stay of this person on the territory of Russia during the period for which the notification must be received.

Important: if the documents attached to the application are drawn up in a foreign language, they must be translated into Russian and notarized.

Methods for submitting documents to the tax office

An application with a package of necessary documents can be sent to the tax authority:

• Personally.
• By registered mail with a list of attachments.
• On the Internet through the official website of the Federal Tax Service of the Russian Federation.

In the same way, an organization, individual entrepreneur or citizen can receive a notification from the tax office confirming the status of a resident of the Russian Federation.

Deadline for issuing a confirmation document

The period for issuing the notification is 40 days from the date the tax authority receives the necessary documents.

Period for which confirmation is issued

A notification of confirmation of the status of a resident of the Russian Federation is issued for one calendar year, separately for each source of income or property.

Since January 16, 2018, confirming the status of a tax resident of the Russian Federation, as well as checking its availability, has become much easier. This can be done remotely, almost online, on the official website of the Russian Tax Service, where a new service of the same name has launched. It can be used for tax purposes to confirm their status not only by individuals, but also by individual entrepreneurs and legal entities. We tell you how the new service works.

New procedure for confirming tax residence

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’s called “Confirmation of the status of a tax resident of the Russian Federation”:

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

The paper form, electronic format and procedure for issuing a certificate confirming the status of a tax resident of Russia are fixed by Order of the Federal Tax Service dated November 7, 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 begin confirming your status as 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 individual’s personal account on the Federal Tax Service website;
• qualified ES certificate;
• Gosusug website account.

Who is the new service intended for?

It is interesting that 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 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 tax authorities automatically put on each document (see the last line in the figure above).

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

The status of a tax resident of the Russian Federation means that a company or individual pays taxes in favor of Russia. Residence is determined by the duration of stay on the territory of the Russian Federation for individuals, the place of registration for Russian companies, and the place of management of the organization for foreign ones; also, a foreign company can obtain the status of a tax resident of the Russian Federation on the basis of an international treaty of the Russian Federation (clause 2 of Article 207; Article 246.2 of the Tax Code RF).

Resident status must be confirmed, for example, for persons working with foreign partners or receiving dividends from foreign companies in order to avoid double taxation. We will tell you where to go to confirm your status and what is needed for this in this article.

Application for confirmation

To confirm their status, an individual or organization is issued a certificate of residence. It can be requested only from one government agency - MI of the Federal Tax Service of Russia for centralized data processing (MI of the Federal Tax Service of Russia for data centers). To do this, you need to write an application, which must include the following information:

• For legal entities - full name, address, INN, KPP, OGRN; for individuals – last name, first name, patronymic, address, INN, OGRNIP (for individual entrepreneurs);
• The year for which status confirmation is required;
• The state to whose tax authorities the document will be submitted;
• List of documents attached to the application;
• Signature of the head of the organization or an authorized person (in this case, the original document confirming the authority of this person must be presented); the individual signs with his own hand.

There is no special template for the application; organizations fill out the application on their own letterhead, and individuals fill out the application in any form.

In addition to the application for tax residency, copies of documents signed by the head and certified by a seal are attached, confirming the possible receipt of income abroad. Such documents may include:

• Agreement or contract;
• The decision on the payment of dividends adopted by the meeting of shareholders;
• Statutory documents of the organization; for an individual - copies of a passport or other identification document;
• Documents justifying the right to receive pension payments from abroad;
• Individuals, in addition to individual entrepreneurs, also submit a table for calculating the time spent on the territory of Russia in the prescribed form, as well as documents confirming their stay in the Russian Federation for at least 183 days a year.

The application with all attachments can be submitted in person to the expedition of the Federal Tax Service of the Russian Federation or sent by mail (letter of the Federal Tax Service for Moscow dated May 20, 2011 No. 16-15/049797).

Procedure for issuing confirmation of Russian tax resident status

Applications are considered within 30 calendar days from the date of receipt of documents by the MI of the Federal Tax Service of the Russian Federation for the data center. If confirmation of an individual’s residence for the current year is required, then he will be able to receive it no earlier than July 3, that is, after 183 days of stay in the Russian Federation.

You can confirm your status for previous years, if you have the necessary documents, but if more than three years have passed since the required period, you may need other additional confirmation: payment slips, tax returns, bank statements, etc.

As a result, the tax authority issues a residence certificate of the established form, or in certain cases, the corresponding form of a foreign state is certified.

The confirmation is issued in one copy, unless otherwise provided by the law of the foreign state, and also if the resident requires a larger number of copies to send them to several counterparties.

Confirmation of tax resident status of the Russian Federation - sample application

To the Interregional Inspectorate of the Federal

tax service via centralized

data processing (MI Federal Tax Service of Russia for data centers)

Application for the issuance of a certificate confirming the organization’s status as a tax resident of the Russian Federation

Limited Liability Company "Volna" (OGRN 7776665554443, INN 7776665554, KPP 7770001001, address: Moscow, Parkovaya St., 6) requests to provide a certificate confirming the status of tax resident of the Russian Federation for the 2016 calendar year. year. Confirmation is submitted to the tax authorities of the Republic of Kazakhstan.

Application:

1. A copy of the certificate of registration with the tax authority - on 1 sheet.
2. Agreement No. 1/N dated April 10, 2015 – on 6 sheets.

Director of Volna LLC Petrov Petrov I.M.