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If he is a non-resident, then 2, if a resident, 1. At what rate do you tax his income?

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What taxpayer status should appear in the 2-NDFL certificate for 2015 in relation to persons who received temporary asylum in Russia, as well as in relation to foreigners employed in Russia on the basis of patents, if at the end of 2015 they were in Russia for more than 183 days .-For what interest rate Is income taxed since 2015 in relation to non-resident foreigners working in Russia for hire on the basis of patents? If at the end of 2015 he was in the Russian Federation for less than 183 days.

1) If in tax period a foreigner who has received temporary asylum in Russia, or a foreigner on a patent has received the status of a tax resident of the Russian Federation, in the “Taxpayer Status” field of the certificate in Form 2-NDFL, you still need to indicate:

2) in relation to income received by non-residents from employment on the basis of patents, a 13 percent personal income tax rate is applied.

How to draw up a certificate in form 2-NDFL

In the “Taxpayer Status” field, please indicate:*

– 1 – for tax residents. Also indicate number 1 for employees from the countries of the Eurasian Economic Union (the Republic of Belarus, Kazakhstan, Armenia and Kyrgyzstan), who pay personal income tax at a rate of 13 percent from the first day of their stay in Russia. It does not matter whether they will be recognized as tax residents at the end of the year or not;

– 2 – for non-residents;

– 3 – for non-residents – highly qualified specialists;

– 4 – for employees who are participants in the state program for the voluntary resettlement of compatriots living abroad;

– 5 – for foreign employees who have refugee status or have received temporary asylum in Russia;

– 6 – for foreign employees who work on the basis of a patent.

HELP FOR FORM 2-NDFL FOR 2015 WITH SIGN 1

O.V. Negrebetskaya, expert of the magazine “Salary”

There are now three more options for taxpayer status. Full list For possible statuses, see table. 2 below.

TABLE 2 DESIGNATIONS OF NDFL PAYER STATUS

1 Tax resident of the Russian Federation

2 Tax non-resident of the Russian Federation

3 Highly qualified specialist/non-resident of the Russian Federation

4 Participant State program to assist in the voluntary resettlement of compatriots living abroad to the Russian Federation (crew member of a ship sailing under the State flag Russian Federation), is not a tax resident of the Russian Federation

5 Refugee or received temporary asylum in the Russian Federation/non-resident of the Russian Federation

6 Foreign citizen on a patent

If during the tax period a foreigner on a patent received the status of a tax resident of the Russian Federation, still indicate the number 6, for all other categories - 1.*

Sergei Razgulin, Actual State Councilor of the Russian Federation, 3rd class

How to determine the rate for calculating personal income tax

Personal income tax on non-resident income

Income received by non-residents, depending on its type, may be subject to personal income tax at rates of 15, 13 and 30 percent.

A rate of 15 percent is applied when withholding personal income tax on dividends accrued to non-residents.

A rate of 13 percent is applied when withholding personal income tax on income from the labor activities of non-residents, which are:

highly qualified specialists. For more information about their employment, see How to hire a foreigner - a highly qualified specialist;

participants of the State program to assist the voluntary resettlement to Russia of compatriots living abroad, as well as members of their families who jointly moved to permanent residence in Russia;

crew members of ships flying the State Flag of Russia;

refugees or foreign citizens who have received temporary asylum in Russia* (paragraph 7, paragraph 3, article 224 of the Tax Code of the Russian Federation). A 13 percent rate applies to income received starting from January 1, 2014 (clause 3 of Article 2 of Law No. 285-FZ of October 4, 2014);

residents of countries that are members of the Eurasian Economic Union. The 13 percent rate applies to income received by such persons in connection with their work in Russia under labor and civil law contracts. This follows from the provisions of Articles 73 and 96 of the Treaty on the Eurasian Economic Union and letters of the Ministry of Finance of Russia dated July 17, 2015 No. 03-08-05/41341, dated January 27, 2015 No. 03-04-07/2703, Federal Tax Service of Russia dated February 10, 2015 No. BS-4-11/1561.

In addition, a 13 percent personal income tax rate applies to income received by non-residents from employment on the basis of patents issued in accordance with Article 13.3 of the Law of July 25, 2002 No. 115-FZ.*

For all other income paid to non-residents, a personal income tax rate of 30 percent is applied.

This procedure follows from the provisions of paragraphs 3 and 6 of Article 224 Tax Code RF and letters of the Ministry of Finance of Russia dated August 17, 2010 No. 03-04-06/0-181 and the Federal Tax Service of Russia dated April 23, 2012 No. ED-4-3/6804, dated April 26, 2011 No. KE-4- 3/6735.

It is one of the most important responsibilities of both legal entities and individuals. All income received by citizens and companies must be recorded and subject to taxation. For almost all citizens, the main source of income is the wages they receive, for which the company or company is responsible for taxation. individual entrepreneur, for which this works individual. In this case, they submit to tax authority at the place of registration, special documents after each reporting period, and for each individual they must indicate taxpayer status in 2nd personal income tax.

Each entity is a tax agent, and undertakes the obligation to pay taxes both for its activities and its financial results, and by wages all its employees. In fact, every company (including individual entrepreneurs) is an intermediary for paying taxes for its employees.

The key to taxation of income received is the correct determination tax rate(percentage of income). It is precisely in order to correctly determine this rate that there is such a thing as taxpayer status.

Each taxpayer may have its own characteristics that affect its status. They may concern parameters such as:

• country of residence/citizenship;
• occupation;
• features of living in Russia, etc.

The company prepares for each of its employees (individuals) and submits it to the tax authority after the past calendar year. It is in this certificate that the taxpayer status is stated.

The tax authorities, in turn, check the specified status for each individual and make a decision whether the tax rate was determined correctly.

Decoding codes

In the certificate, the taxpayer’s status is not written down verbatim, but is encrypted in a numeric code that everyone can understand:

In 2nd personal income tax, taxpayer status “1” is the most common, and means that this individual (taxpayer) is a citizen of Russia and its tax subject.

• Status “2” applies to a foreign citizen who has received income from a Russian company, but is not its tax subject.
• Status “3” applies to those citizens whose profession and specialization relates to highly skilled labor and who are not tax subjects of Russia.
• Status “4” is quite rare and is assigned to those citizens who once emigrated from Russia (are not its tax subjects), but became participants in the program for return and voluntary resettlement to our country.
• Status “5” applies to those individuals who have been granted refugee status and whose request for asylum in Russia has been granted, and who are not its tax subjects.
• Status “6” is also quite rare and applies to foreign citizens who work in Russia on the basis of an issued patent.

Before 2016, there were only 3 such statuses, but they were not enough to cover all possible groups of taxpayers.

How to fill out the “taxpayer status” column in the 2-NDFL certificate?
A not too clearly and clearly formulated point in this form regarding the status of a taxpayer can sometimes cause confusion as to what exactly should be indicated there. However, in fact, this part of the certificate is filled out quite simply.

Taxpayer status in certificate 2-NDFL, clause 2.3, means the tax residence of the person obliged to pay personal income tax in the Russian Federation. When filling out the certificate, codes “1”, “2” or “3” are used, which means the following:

• – code “1” is set if the person is a tax resident of the Russian Federation
• – code “2” is used for taxpayers who are not tax residents of the Russian Federation
• – code “3” indicates cases where the payer is not a tax resident of the Russian Federation, but is recognized as a highly qualified specialist in accordance with Federal law“On the legal status of foreign citizens in the Russian Federation.”

Taxpayer status “1” in certificate 2-NDFL

The criterion for determining tax residence in Russia is established in clause 2 of Art. 207 Tax Code of the Russian Federation. Tax residents are those persons who have been in Russia for at least 183 calendar days during the last 12 months. There are several nuances when determining these time periods. Firstly, the specified 12 months should not correspond calendar months and years. This period will begin on the day the person enters the territory of Russia and will end on exactly the same day of the next year. Secondly, the 183 days required for tax residence do not have to be consecutive and flow continuously, that is, the taxpayer can travel outside the Russian Federation within 12 months. In this case, trips abroad for the purposes of education or treatment are counted towards the specified 183 days, even if the person is not actually in Russia.

In field 101 you need to indicate the status of the organization or entrepreneur that transfers funds to the budget. The payer status is indicated by a two-digit code in accordance with Appendix 5 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.

Appendix No. 5
to the order of the Ministry of Finance of the Russian Federation
dated November 12, 2013 No. 107n

RULES FOR INDICATING INFORMATION IDENTIFYING THE PERSON OR AUTHORITY THAT HAS COMPLETED THE ORDER ON THE TRANSFER OF MONEY FOR PAYMENT OF PAYMENTS TO THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION

Rules are given for indicating information identifying the person or body that issued the transfer order Money in payment of payments in budget system RF.

Information identifying the payer of funds, recipient of funds and payment, indicated in orders in accordance with Appendices No. 1 - 4 to Order 107n, is mandatory to fill out, as well as information indicated in the details " 101 " order, which is filled with an indicator of one of the following payer statuses:

Since 2017, INSURANCE PREMIUMS have been received by the TAX Department

Note: In addition to contributions for "injury"

From 01/01/2017, the Federal Federal Service will administer the procedure for calculating and paying insurance premiums to the Pension Fund of Russia, the Compulsory Medical Insurance Fund and the Social Insurance Fund. tax service.

You can do it another way:

• first re-transmit the tax amount, correctly indicating all the details in payment order;
• then offset or refund the overpaid tax according to the rules established by Article 78 of the Tax Code of the Russian Federation.

However, in this case, the organization (entrepreneur) will only avoid fines. Penalties will be charged for each day of delay in tax payment based on 1/300 of the refinancing rate of the unpaid tax amount (clauses 2, 3, 7).

The error in code 101 is critical in two cases: 1) when transferring VAT and 2) when transfer of personal income tax entrepreneur. In other cases, the error code 101 does not matter! The main thing is to correctly indicate the KBK and write in detail in field 24 “Purpose of payment” so that it is clear where to assign the payment.

An example of clarifying field 101 of a payment order for the transfer of tax amounts

The organization, as a tax agent for VAT, transferred the tax amount of 5,000 rubles to the budget on April 18. The payer status in the payment order was indicated incorrectly: instead of code 02 (tax agent), code 01 (taxpayer) was indicated.

The error was discovered on May 16 when reconciling calculations with the tax office. To correct the error, the accountant prepared and sent to tax office application requesting clarification of details payment order.

To the Head of the Federal Tax Service of Russia No. 120
in Moscow
N.T. Petrov

from Gazprom LLC
TIN 4308123456
Gearbox 430801001
OGRN 10244567890123

Address (legal and actual):

610008, Kirov, st. Shvetsova, 20

STATEMENT about an error in the execution of a payment order

Kirov. . . . . . . . . . . . . . . . . 05/16/2019

In accordance with paragraphs 7 and 8 of Article 45 of the Tax Code of the Russian Federation, Gazprom LLC requests a decision to clarify the payment.

In field 101 of the payment order dated April 18, 2019 No. 415 for the transfer of value added tax (KBK - 18210301000011000110) in the amount of 5,000 (Five thousand) rubles. The payer status was incorrectly indicated – 01 (taxpayer).

The correct payer status is 02 (tax agent).

This error did not result in non-transfer of the tax amount to the budget system of the Russian Federation to the appropriate account Federal Treasury.

An application form is provided that is submitted to the tax office to clarify an erroneous tax payment.

Organizations and individual entrepreneurs acting as , at the end of the calendar year must report to the Federal Tax Service by submitting certificates in form 2-NDFL for each individual who received a reporting year income from this tax agent.

When filling out this Help (approved by Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/566@) You must fill out the “Taxpayer Status” field correctly. In 2019, there are six statuses.

Taxpayer status 1 in certificate 2-NDFL

Code “1” is entered in the case of filling out a Certificate in relation to an individual who is a tax resident of the Russian Federation as of December 31 of the reporting year (except for those who work in Russia on the basis of a patent).

Let us recall that such an individual is recognized as an individual who has been on the territory of the Russian Federation for at least 183 calendar days over the next 12 consecutive months. This period is not interrupted by short-term (less than 6 months) periods of travel outside Russia for the purpose of treatment or training (clause 2, 2.1 of Article 207 of the Tax Code of the Russian Federation).

Taxpayer status 2 in certificate 2-NDFL

Code “2” is entered if the Certificate is filled out in relation to an individual who is not a tax resident of the Russian Federation as of December 31 of the reporting year.

Taxpayer status 3 in certificate 2-NDFL

Code “3” is entered in the case of filling out a Certificate in relation to an individual who is not a tax resident of the Russian Federation, but is recognized as a highly qualified specialist.

Taxpayer status 4 in certificate 2-NDFL

This code is indicated if the tax agent paid income to an individual participating in the State Program to Assist the Voluntary Resettlement of Compatriots Living Abroad in the Russian Federation (crew member of a ship sailing under the State Flag of the Russian Federation) who is not a Russian tax resident.

Taxpayer status 5 in certificate 2-NDFL

If the tax agent paid income in the reporting year to a foreign citizen(a stateless person) recognized as a refugee or who has received temporary asylum on the territory of Russia and is not a tax resident of the Russian Federation, then status “5” must be indicated in 2-NDFL.

Taxpayer status 6 in certificate 2-NDFL

Code “6” is set in case of payment of income to a foreign citizen working in Russia on the basis of a patent.

In 2019 you need to submit 2-NDFL using a new form

Please note that the 2-NDFL certificate has been updated and for 2018 you will need to report on new form.

You can download the 2-NDFL certificate form submitted to the Federal Tax Service in 2019.