When registering a business and hiring foreign workers, as well as when trading in foreign currency or opening an account in a foreign bank, a citizen may encounter such concepts as a resident and a non-resident.

Resident, non-resident - what is the difference between them

The difference between a resident and a non-resident in rights and obligations to one's own and to a foreign state. The government of any country is interested in attracting foreign capital for the long term.

The longer a foreigner works and the longer the factories and factories of foreigners work in the country, the more privileges they can count on. A resident has more rights and opportunities than a non-resident. This is its main difference, the rest follows from this provision.

Legislative regulation

The concept of resident and non-resident is spelled out in the tax code(Article 207) and in the law "On currency regulation". However, these concepts are not only used in business and finance.

This also applies to labor relations - to migrants and those people who want to move to another country. At the same time, both an individual and a legal entity can act as a resident and non-resident.

The status itself does not give any preferential right in obtaining citizenship, but as one of the factors contributing to its acquisition, long-term residence in the country is considered a positive sign.

But keep in mind that the stay should be absolutely legal. It does not matter whether a foreigner or citizen is a resident or non-resident, he is fully responsible for his actions on the territory of the state.

How to become a resident

To become a resident no citizenship required in the host country, moreover, to obtain this status, you can not have any citizenship at all. What is important is the fact of staying more than six months in the country and the presence of any activity that is not prohibited by law in that country.

There is no need to apply to the authorities to obtain resident status. Usually a foreigner receives them on the basis of documents that confirm the fact of his stay in the country. It could be:

• visa;
• documents confirming the fact that he has an official job;
• documents confirming the residence permit;
• documents stating that he is doing business in this country.

You can use any documents that confirm that he has been in the country for at least six months. Even a student ID or student visa will do.

Advantages of being in the country as a resident

However, for businessmen and investors, in order to get the same tax rate as for residents (13%) it is necessary to stay in the country for at least a year. For non-residents, the tax rate is 30%.

However, a resident can open an account at any bank, freely engage in foreign exchange transactions, apply for benefits and support from the host state.

Almost everyone who comes to another country strives to become a resident. The reason is simple - if it is impossible to obtain citizenship, this way to get rights almost equal to those of the local population. This is not only a lower tax rate, but also an opportunity to register a business much faster and with a smaller package of documents.

There are no disadvantages of being a resident. This is due to the fact that foreigners strive to stay in the country as long as possible and produce as many goods and services in it as possible or invest in its development.

In fact, this is one of the mechanisms for attracting foreign investment, including labor - cheap labor, no matter how it is criticized, is one of the ways to reduce the cost of production, make goods more accessible to the widest sections of the population.

In what cases can you lose the status of a resident

Citizens who live throughout their lives without a break in the country are residents automatically. But as already mentioned, residency and citizenship are not the same thing. Therefore, in some cases, a citizen may lose his resident status even in his home country if he is in another country for a long time.

Resident status is not given for centuries, and even a native can lose it. Loss of status is possible if a person out of place their residency for more than a year. It makes no difference whether he is a citizen of this country or any other.

Also human may lose status resident, if he commits any crime in the territory of the host country, including for violating the visa regime. If a visa is issued for only a few days or months, and the visitor has lived for more than a year, he will not become a resident, and he will be deported for violating the law.

This is due to the fact that for these categories are provided:

• different lists of income from which you need to pay tax (Article 209 of the Tax Code of the Russian Federation);

• different tax rates (Article 224 of the Tax Code of the Russian Federation).

In addition, a resident is entitled to receive personal income tax deductions, while a non-resident is not (clauses 3 and 4 of article 210 of the Tax Code of the Russian Federation).

Most Russian citizens are tax . If a person often travels abroad (or has recently arrived in Russia), he may be .

Status determination

The status of the recipient of income is determined by the number of calendar days that a person actually stayed on the territory of Russia for 12 consecutive months.

A tax resident of the Russian Federation is a person who has been in Russia for at least 183 days within 12 consecutive months.

A tax non-resident is a person who has been in Russia for less than 183 days within 12 consecutive months.

The only exception is for:

• Russian military serving abroad;

• employees of public authorities and local governments seconded to work outside the Russian Federation.

Such citizens are recognized as residents regardless of how much time they spend in Russia. This is stated in paragraph 3 of Article 207 of the Tax Code of the Russian Federation.

In addition, a different procedure for establishing residency may contain double tax treaties signed by Russia with other states.

Start date

If personal income tax is withheld and transferred to the budget by a tax agent, then the date from which you need to count down , willincome payment date . This conclusion is confirmed by the provisions of paragraph 2 of Article 207, Article 223 and paragraph 4 of Article 226 of the Tax Code of the Russian Federation. A similar point of view was expressed in the letters of the Ministry of Finance of Russia dated May 25, 2011 No. 03-04-06 / 6-122, dated March 19, 2007 No. 03-04-06-01 / 74.

If personal income tax from your income the person pays , then the countdown date is January 1 of the year following the year in which the income is received. In this case, the 12-month period is equal to the calendar year in which the person received income. That is, it is necessary to determine the tax status for calculating personal income tax liabilities based on the results of this year. This conclusion is confirmed by the provisions of clause 2 of article 207, articles 216 and 228 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 25, 2011 No. 03-04-05 / 6-293.

Calculation of the time spent in Russia

The period of stay in the Russian Federation (less than or more than 183 days) is counted from the day of arrival (entry) to Russia to the day of departure (departure) from it, inclusive. This calculation procedure is confirmed by the regulatory authorities (letters of the Ministry of Finance of Russia dated March 21, 2011 No. 03-04-05 / 6-157, the Federal Tax Service of Russia dated April 24, 2015 No. OA-3-17 / 1702).

If a person travels abroad, then until his return, the countdown of 183 days is interrupted.

The only exceptions are foreign trips for short-term (less than six months) treatment or training. The duration of such trips is included in the calculation of the 183 days required to obtain resident status.

The purpose of the trip, the days of which are included in the calculation of 183 days, must be documented.

Situation: What documents can be used to establish the time of stay in Russia in order to determine your tax status (resident or non-resident) for the purpose of calculating personal income tax?

The legislation does not contain a list of documents by which it is possible to establish the number of days spent in Russia to determine the tax status. Therefore, it can be any documents confirming the fact that a person is in the country. So, the dates of entry into the Russian Federation and exit from it can be established according to the marks of the Russian border service:

• in the passport;

• in a diplomatic passport;

• in the official passport;

• in the migration card;

The marks made in the documents by the border services of foreign states (including the states - members of the Customs Union) are not taken into account when determining the tax status: they cannot confirm the duration of a person's stay on the territory of Russia (letter of the Ministry of Finance of Russia dated April 26, 2012 No. 03-04-05/6-557).

If there is no mark in the passport (for example, a person came from Ukraine or from the Republic of Belarus), then other documents can be used as proof of stay in Russia. For example, receipts for hotel accommodation, and for working citizens - timesheets or certificates from the place of work, issued on the basis of these timesheets. For citizens studying in Russia, such documents may be certificates from the place of study, which confirm the actual attendance of the educational institution in the relevant period. It should be noted that documents with a mark of registration at the place of residence cannot be used as proof of tax status - by themselves they do not allow establishing the actual length of stay in Russia. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated January 13, 2015 No. 03-04-05 / 69536, dated June 27, 2012 No. 03-04-05 / 6-782, the Federal Tax Service of Russia dated May 25, 2011 No. AS- 3-3/1855.

Situation: How, when determining the tax status (resident or non-resident), for the purposes of calculating personal income tax, how to take into account the days spent on business trips and vacations abroad?

When a person travels abroad, he leaves the territory of Russia.

When determining the tax status (a person is a non-resident or a resident), only the days of the person's actual stay in the Russian Federation are taken into account.

.

.

This is stated in paragraph 2 of Article 207 of the Tax Code of the Russian Federation.

At the same time, the period of stay in Russia (less than or more than 183 days) includes both the day of arrival (entry) to Russia and the day of departure (departure) from it. This calculation procedure is confirmed by the Ministry of Finance of Russia in letters dated March 21, 2011 No. 03-04-05 / 6-157, dated July 4, 2008 No. 03-04-06-01 / 187 and dated July 3, 2008 No. 03 -04-05-01/228.

If a person goes abroad, then until he returns, the countdown of 183 days is interrupted. The only exceptions are .

In all other cases (including when on a business trip or vacation abroad), the period of stay abroad is not included in the number of days of stay in Russia.

This procedure follows from paragraph 2 of Article 207 of the Tax Code of the Russian Federation. This conclusion is also confirmed by the Ministry of Finance of Russia in a letter dated July 26, 2007 No. 03-04-06-01 / 268.

An example of determining the tax status of a person (resident or non-resident) for personal income tax purposes. During the year, the person repeatedly went on business trips abroad for work

The work of a citizen of Moldova A.S. Kondratiev is associated with business trips. During 2015 (365 days), he was sent on business trips abroad three times for a period of 100, 20 and 40 days (excluding the day of departure from Russia and return to Russia). In total, the duration of business trips abroad amounted to 160 days.

In addition, Kondratiev went on vacation abroad for 24 days (excluding the day of departure from Russia and return to Russia).

In total, over the past 12 months, Kondratiev has spent:

• abroad - 184 days (160 days + 24 days);
• on the territory of Russia 181 days (365 days - 184 days), that is, less than 183 days.

Kondratiev is recognized as a tax non-resident.

Situation: Is the 12-month period interrupted when determining the tax status of a foreigner who leaves the country due to the expiration of a residence permit in Russia? Next year he again enters the Russian Federation.

No, it doesn't stop.

The legislation establishes a single procedure by which the tax status of a person is determined when calculating personal income tax for non-residents.

If within 12 consecutive months a person has been in Russia for 183 calendar days or more, he is recognized as a taxable person. .

If during the next 12 consecutive months a person has been in Russia for less than 183 calendar days, he is a tax .

This follows from the provisions of paragraph 2 of Article 207 of the Tax Code of the Russian Federation. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 5, 2008 No. 03-04-06-01 / 115.

The use of a 12-month period to determine the tax status of a personal income tax payer is mandatory. Moreover, if a person pays personal income tax from his income on his own, then the 12-month period is equal to the calendar year in which the income was received (clause 2, article 207, articles 216 and 228 of the Tax Code of the Russian Federation). Interruption of this period is not provided for by law (including for reasons, for example, termination or re-conclusion of an employment contract, departure and re-entry into the territory of Russia). At the same time, the number of days a person stays in Russia (less than or more than 183 days) during a 12-month period may be interrupted. This is confirmed by the provisions of paragraph 2 of Article 207 of the Tax Code of the Russian Federation.

If a person traveled abroad for treatment or training (for a period not exceeding six months), then the 12-month period is not interrupted. The duration of trips is included in the calculation of 183 days (clause 2, article 207 of the Tax Code of the Russian Federation). At the same time, the purpose of the trip must be documented (for example, when undergoing treatment - by an agreement with a medical institution, a certificate indicating the time of its implementation and a copy of the passport with a border control mark) (letter of the Ministry of Finance of Russia dated June 26, 2008 No. 03-04-06- 01/182).

If a person left the Russian Federation for other reasons (including in connection with the reissuance of migration documents, the termination of an employment contract), then the 12-month period for determining the tax status of a person is also not interrupted. However, days spent abroad should be excluded from the calculation of 183 days (letter of the Ministry of Finance of Russia dated May 26, 2011 No. 03-04-06 / 6-123).

Documents confirming a short stay abroad

Documents confirming that a person is outside Russia for short-term treatment or education include:

• contracts with medical (educational) institutions for treatment (training);

• certificates issued by medical (educational) institutions, indicating the treatment (training) with an indication of its time;

• copies of passport pages with special visas and border control marks on crossing the border.

At the same time, there are no restrictions on age, types of educational institutions and disciplines studied, medical institutions and diseases, the list of countries in which one undergoes training or treatment.

This is stated in the letters of the Ministry of Finance of the Russian Federation of June 26, 2008 No. 03-04-06-01 / 182, the Federal Tax Service of Russia of October 15, 2015 No. OA-3-17 / 3850 and of July 20, 2012 No. OA3- 13/2525.

Traveling abroad matters only for counting the number of days spent in Russia (less than or more than 183 days). It does not interrupt the flow of the 12 month period.

This procedure follows from paragraph 2 of Article 207 of the Tax Code of the Russian Federation.

It is possible that during the year (for example, seven months) the number of days a person stays in Russia will reach 183 days. In this case, it becomes . And this status cannot change until the end of the year. This is confirmed by the letters of the Ministry of Finance of Russia dated March 29, 2007 No. 03-04-06-01/94 and dated March 29, 2007 No. 03-04-06-01/95.

An example of determining the tax status of a person (resident or non-resident) for personal income tax purposes

In June 2014 A.V. Lviv received income from the sale of the car.

Lviv must calculate and transfer personal income tax from the amount received to the budget on their own (subparagraph 2, paragraph 1, article 228 of the Tax Code of the Russian Federation).

To find out what rate to take for calculating personal income tax, Lviv must determine its tax status (resident or non-resident).

The tax period for personal income tax is a year (Article 216 of the Tax Code of the Russian Federation). Lviv must calculate and transfer the tax to the budget based on its results - when the year ends (clause 4, article 228 of the Tax Code of the Russian Federation). Therefore, Lvov determined his tax status as of January 1, 2015 (when 2014 ended, in which he received income from the sale of a car).

The 12 months preceding this date is the period from January 1 to December 31, 2014 (365 days).

During this period, Lvov left Russia only once - for 28 days during his vacation (excluding the day of departure from Russia and return to Russia). During this time, the course of the 12-month period for which Lviv must determine his time in Russia (more or less than 183 days) is not interrupted. However, the 28 days that Lvov rested abroad are not included in the calculation of the time spent in Russia (more or less than 183 days).

Thus, for the next 12 consecutive months of 2014, Lvov spent in the Russian Federation:
365 days – 28 days = 337 days

Since Lvov spent more than 183 days in Russia (337 days > 183 days) in the 12 consecutive months of 2014, he is a Russian tax resident.

Situation: Does a residence permit confirm the time of a person's actual stay in Russia? The actual time of stay in the Russian Federation must be calculated in order to determine the tax status of a person (resident or non-resident) for the purposes of calculating personal income tax

No, it doesn't confirm.

The legislation does not contain a list of documents by which it is possible to establish the number of days spent in Russia to determine the tax status. It can be any documents confirming the fact that a person is in the country. So, the dates of entry into and departure from Russia can be set by the marks:

• in the passport;

• in a diplomatic passport;

• in the official passport;

• in the sailor's passport (sailor's identity card);

• in the migration card;

• in the refugee's travel document, etc.

If there is no mark in the passport (for example, a person came from Ukraine or the Republic of Belarus), then other documents may be proof of their stay in Russia. For example, documents on registration at the place of residence, receipts for accommodation in a hotel. For working people - timesheets or certificates from the place of work, issued on the basis of these timesheets. For students - a certificate from the place of study, which confirms the actual attendance of the educational institution.

This follows from the letters of the Ministry of Finance of Russia dated January 13, 2015 No. 03-04-05 / 69536, the Federal Tax Service of Russia dated May 25, 2011 No. AC-3-3 / 1855.

A residence permit confirms only the right of a foreign citizen (stateless person) to permanent residence in Russia, as well as to free entry into Russia and exit from the country. For stateless persons, a residence permit is also an identity document. This is stated in paragraph 1 of Article 2 of the Law of July 25, 2002 No. 115-FZ.

Thus, a residence permit confirms the right of a citizen to reside in the Russian Federation (certifies his identity), but is not a document confirming the actual time a person has been in the country.

tax resident- any person who, under the laws of a State, is liable to tax therein on the basis of his domicile, his permanent residence, his place of incorporation as a legal entity, the location of his governing body, or other similar criterion.

For tax residents of their country, states establish one taxation rules, and for non-residents, somewhat different ones.

In the Russian Federation, individuals and organizations are recognized as tax residents.

Russian tax resident -

For the purpose of calculating personal income tax, tax residents are citizens who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months.

If a citizen went abroad for short-term (less than six months) treatment or training, as well as for the performance of labor or other duties related to the performance of work (provision of services) at offshore hydrocarbon deposits, then the period of his stay in the Russian Federation is not interrupted.

Also, regardless of the actual time spent in the Russian Federation, Russian military personnel serving abroad, and employees of state authorities and local self-government, seconded to work outside the Russian Federation, are recognized as tax residents.

The countdown of 183 days starts from the date of crossing the border of the Russian Federation.

Consequently, persons who stay in the territory of the Russian Federation for less than 183 calendar days within 12 consecutive months are not tax residents of the Russian Federation. These can be, for example, foreign tourists who come to Russia for recreation and excursions, students who come to study, people who come to work in the Russian Federation, etc. At the same time, the presence or absence of Russian citizenship in an individual does not matter when determining his status as a tax resident of the Russian Federation.

In other words, both a foreign citizen and a stateless person can be recognized as tax residents of the Russian Federation.

In turn, a Russian citizen may not be a tax resident of the Russian Federation.

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

The tax legislation of the Russian Federation does not establish any rules for confirming the actual time spent by a citizen in the Russian Federation and does not provide for a special procedure for determining his tax status.

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

information from the time sheet;

copies of the pages of the passport with the marks of the border control authorities on crossing the border;

data of migration cards;

documents on registration at the place of residence (stay), drawn up in the manner prescribed by the legislation of the Russian Federation.

The status of a tax resident of the Russian Federation for the purposes of paying personal income tax

Assigning to each taxpayer the status of a resident (non-resident) establishes his obligations to pay tax to the budget from his income, affects the types and methods of deductions.

In general, the income of individuals, regardless of their size, is taxed at a rate of 13%.

Income from sources in the Russian Federation received by an individual who is not recognized as a tax resident of the Russian Federation is subject to taxation at a rate of 30%.

With regard to income in the form of dividends from equity participation in the activities of Russian organizations received by such an individual, it is applied in the amount of 15%.

For income for which other tax rates are provided when determining the tax base than 13%, tax deductions, including standard deductions, do not apply. That is, the income of an individual who is not recognized as a tax resident of the Russian Federation is taxed at an increased rate and is not reduced by tax deductions.

Tax resident of the Russian Federation - organization

For the purposes of paying income tax, the following organizations are recognized as tax residents of the Russian Federation:

Russian organizations;

foreign organizations recognized as tax residents of the Russian Federation in accordance with an international treaty on taxation - for the purposes of applying this international treaty;

foreign organizations, the place of actual management of which is the Russian Federation, unless otherwise provided by an international treaty on taxation.

At the same time, Russian organizations are recognized as legal entities formed in accordance with the legislation of the Russian Federation.

Foreign organizations are recognized - foreign legal entities, companies and other corporate entities with civil legal capacity, established in accordance with the legislation of foreign states, international organizations, branches and representative offices of these foreign entities and international organizations established on the territory of the Russian Federation.

At the same time, tax residents - organizations are calculated on the basis of profits received not only in Russia, but also in foreign countries.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Tax resident: details for an accountant

• Personal income tax in 2018: clarifications of the Ministry of Finance of Russia

  A citizen of the Republic of Belarus, recognized as a tax resident of the Russian Federation, has the right to claim ... possessed by an individual who is a tax resident of the Russian Federation, of a Russian tax ... nature, an individual who is a tax resident of the Russian Federation, is produced by ... an individual, not recognized as a tax resident of the Russian Federation, are subject to taxation ... of a foreign state that is not a tax resident of the Russian Federation, in the form of ...

• General and special income tax rates

  Income received by foreign organizations recognized as tax residents of the Russian Federation in the manner prescribed by Art. ... foreign organizations that independently recognized themselves as tax residents of the Russian Federation in the manner provided for by ... except for bonds of foreign organizations recognized as tax residents of the Russian Federation), which on the relevant dates ...

• Non-resident employee: personal income tax calculation

  The actual time spent in the Russian Federation, tax residents of the Russian Federation are Russian military personnel passing ... From the above provisions, it follows that tax residents are any people who ... are received by individuals who are not tax residents of the Russian Federation. What is the procedure for determining the time ... received by individuals who are not tax residents of the Russian Federation, with the exception of income received ... if these citizens are recognized as tax residents of the Russian Federation in accordance with the provisions ...

• A guide to tax amendments for medium-sized businesses. Winter 2019

  For individuals who have lost the status of a tax resident of the Russian Federation. After all, upon receipt ... upon the sale of property Sale by a foreign tax resident of property that he owned ... in Cyprus, then you are not a tax resident of the Russian Federation. This brings a lot of... in relation to CFCs that recognized themselves as tax residents of the Russian Federation It was previously fixed that ... in the Russian Federation, which independently recognized themselves as tax residents of the Russian Federation, they can apply 0% ... ®: a foreign company that recognized itself as a tax resident of the Russian Federation according to reason for being in...

• Legal Status of Cryptocurrency

  Income received by individuals who are tax residents of the Russian Federation from the sale of other property...

• income tax in 2017. Clarifications of the Ministry of Finance of Russia

  Federation with that foreign state whose tax resident is a branch of a foreign bank... /2/75684 ... such income (part of it) is a tax resident of the Russian Federation, paying income to a foreign ...

• International holding companies: features of taxation

  And foreign organizations recognized as tax residents of the Russian Federation; tax rates ... and foreign organizations recognized as tax residents of the Russian Federation are determined in a new ... foreign organizations (FO) recognized as tax residents of the Russian Federation form the value of property (property ... or a foreign organization recognized as a tax resident of the Russian Federation. What concerns the value of property ... companies and foreign organizations recognized as tax residents of the Russian Federation, the period starting ...

• Deoffshorization, CFC and tax information exchange in 2017

  Accounts whose (beneficial) owners are Russian tax residents. In the list of information collected ... double taxation applies ONLY to tax residents of contracting countries that are the ultimate beneficiaries ...

• International Group of Companies (MGK): new concepts and new administration

  From the criteria: is recognized as a tax resident of the Russian Federation; is not recognized as a tax resident of the Russian Federation, is subject to taxation ... persons) is not recognized as a tax resident of the Russian Federation; is recognized as a tax resident of the Russian Federation, is subject to taxation ... an organization that voluntarily recognized itself as a tax resident of the Russian Federation submitted a notification about ... an organization that voluntarily recognized itself as a tax resident of the Russian Federation, which is entrusted ... are members of the MGK, ...

• We work with countries with which there are international agreements on the avoidance of double taxation: what documents to confirm

  State certificates confirming the status of a tax resident of the relevant country for the application of the provisions ... states of the certificate confirming the status of a tax resident of the corresponding country for the application of the provisions ... allow to accept documents confirming the status of a tax resident of a foreign state, without affixing an apostille ...

• Review of letters from the Ministry of Finance of the Russian Federation for January 2019

  The donee individual has the status of a tax resident of the Russian Federation. Income of an individual ... - a citizen of a foreign state who is not a tax resident of the Russian Federation, in the form of the cost ... by an individual of the status of a tax resident of the Russian Federation and the acquisition of the status of a US tax resident taxation ...

• New reporting on personal income and personal income tax amounts

  Digit: - 1 - if the taxpayer is a tax resident of the Russian Federation (except for taxpayers engaged in labor ... is a tax resident of the Russian Federation; - 3 - if the taxpayer is a highly qualified specialist is not a tax resident of the Russian Federation ... living abroad, is not a tax resident Russian Federation; - 5 - if the taxpayer is a foreign ... in the territory of the Russian Federation, is not a tax resident of the Russian Federation; - 6 - if the taxpayer is a foreign ...

• Introducing a new personal income tax reporting form: 3-personal income tax

  ...) __% To be completed only by taxpayers who are tax residents of the Russian Federation; the amount of income from... the Russian Federation is indicated To be completed by individuals who are tax residents of the Russian Federation; the amounts of standard, social... immovable property are calculated To be completed by individuals - tax residents of the Russian Federation; property tax ... professional deductions are calculated "is filled in by individuals - tax residents of the Russian Federation who received income from sources ...

• Accounting and tax implications of a change in the transaction price

  One of the parties is not a tax resident of the Russian Federation. While the amount...

• Changes in currency legislation in 2017 - 2018

  The right to control decisions; are tax residents of different states; compile consolidated statements... the country report of the IGC for the states, the tax residents of which are its participants. New... clients and their beneficiaries of foreign tax residents and annually submit information about...

The formation of the tax base occurs only after the employees of the relevant structures find out who a resident and non-resident are, whether it is possible to change the status and how to do it. The volume of payments seriously depends on a person's belonging to one or another category. Therefore, having knowledge on this issue will not be superfluous even for an ordinary citizen.

Who is a resident in simple terms?

Any person who is completely subject to the legislative system of any state is, from the point of view of the authorities, a resident.

The presence or absence of a resident status determines the set of rights an individual has:

• The right to vote in elections at various levels;
• The right to be elected;
• Free access to public services;
• Interest rate of mandatory payments.

In the Russian Federation, the term is used mainly in the field of finance. According to the Federal Law "On currency regulation and currency control", residents are considered:

• Citizens who have not left the country for at least a year;
• Labor migrants and other foreigners who have a document confirming the right to permanent residence in Russia;
• Companies founded in accordance with the letter of the law of Russia and their subsidiaries;
• Embassies and consulates of the country abroad;
• Regions of Russia and the federation itself as a single entity.

Among all the political films of the Soviet Union, Veniamin Dorman's series of four psychological dramas "Resident" stands apart. A captivating script and a wonderful performance by the actors ensured an unprecedented success for the film.

The tetralogy tells about the adventures of intelligence officer Mikhail Tuliev:

1. In the first film, the audience is introduced to the figure of Tuliev, who is presented as a German spy who decided to take revenge on the Communists for his White Guard parents. Shpik is opposed by an experienced Chekist nicknamed Bekas, who easily bypasses the enemy;
2. The second tape opens the hero Georgy Zhzhenov from a new side. He recognizes Russia in the USSR and goes over to the side of the former enemy;
3. After the recruitment, Tuliev is sent back to the camp of the Germans, where he manages to get valuable information for the newly found homeland;
4. The final film of the series tells about the realities of the Cold War. Someone by the name of Brikman is given the task of "removing" an eminent Soviet nuclear physicist. The already familiar descendant of the White Guards will oppose him.

What is a tax resident?

Any state is very scrupulous about the collection of mandatory payments from its citizens. In Russia, there are no such draconian penalties for non-payment as in the United States, but tax legislation in our country is given no less attention.

The cornerstone in the system of state fees is the concept of a resident, which is disclosed by law as follows:

• To obtain this status, it is necessary not to leave the territory of the Russian Federation for 183 days during the year;
• Traveling abroad for short trips (for several months) does not affect the current status in any way;
• In most cases, Russians are unaware of their position. Confirmation may be needed only in special situations. For example, to avoid the need to pay taxes to several states at once;
• Anyone who is in a resident position must answer to the state for income from activities both in Russia and in other countries;
• A non-resident, by contrast, does not have to account for overseas business. Thus, this rule of law is potentially corrupt. Through simple "tricks" with documents, former servants of the people can launder large capitals abroad.

In relation to the Comedy Club project

The most scandalous comedy show on Russian television has always been at odds with the Russian language. One name Comedy Club is worth something. But the founders decided not to stop there and introduced another tongue-tied word - resident. That is the name of those who entered into a long-term contract with the project and is actually a permanent participant in the performance.

The total number of "contract workers" exceeds 25 people, but the following names are widely known to the public:

• Garik Martirosyan- one of the founding fathers of the program. Differs in intelligence and ingenuity, and at the same time a penchant for lively improvisation;
• Pavel Volya- a nugget from Penza, a stand-up comedian who dreamed of conquering Moscow and realized his plan. By education, he is a teacher of the Russian language and literature, which cannot but affect the specifics of his speeches;
• Alexander Revva - acts as a brutal male Arthur Pirozhkov. Came to the program from KVN;
• Semyon Slepakov - responsible for musical numbers. His songs are known not only on TV, but also on the Internet;
• Vadim Galygin is a native of Belarus who left the ranks of Comedy, but returned to his native land a few years later.

Residents of which countries are eligible for deferred payment?

Yandex, like any other search engine, lives off income from contextual advertising. The interface through which advertisers can place their ad is called Direct.

Service features include:

• Evaluation of user requests based on open statistics;
• It is possible to choose those search phrases that you want to display with advertising;
• Writing a selling text;
• Geographical localization (subjects of the federation).

The service is constantly updated in order to meet the needs of customers as much as possible. So, in 2014, the possibility of deferred payment appeared. Now regular users of Direct, who donated at least 20,000 rubles to the system, can submit a request for the provision of a service for half a month before paying for it.

You can activate this function in the payment mechanism selection window. A form will open with a notification where you need to confirm agreement with the terms of the contract.

Residents can take advantage of the new functionality both Russia and Ukraine.

Representatives of different professions and ages can give completely unexpected answers to the question of who a non-resident and a resident are. Teenagers will outline the image of Garik Martirosyan. Pensioners will wipe away a nostalgic tear in their memories of the cult film by Veniamin Dorman. Tax authorities will take an interest in the duration of stay in the country.

Video: how to get a certificate of a resident of the Russian Federation

In this video, lawyer Leonid Orlov will tell you how to get a certificate from a Russian resident and why it may be needed:

A few years ago, after graduating from college with a degree in finance and credit, I got a job as an accountant. I didn’t have much experience in this area, therefore, the mistakes and inaccuracies that I made from time to time were quite serious.

There were also plenty of gaps in knowledge, and one of the essential points was ignorance of who residents and non-residents are in tax legislation. I had to carefully understand this issue and today I will tell you from my own experience how to determine the status of a taxpayer, what are the differences between these concepts and how the choice of one of them can affect the preparation of tax reporting and the formation of mandatory payments.

The above terms are well known to many Russians and citizens of other countries, however, they can be used in different areas. These are the areas in question:

• tax area, where the status of a tax resident or non-resident indicates the source of income: in the state or outside the country. Taking into account this characteristic, tax rates are determined in the future;
• currency sphere, where it comes to establishing control over ongoing operations. Residents, in this case, are required to obey certain rules and submit relevant reports within the framework of the current regulations;

It should also be noted that the terminology is also present in other areas, for example, when resolving issues of inheritance of property. In this regard, in order to be able to interpret these concepts in the right way, it is necessary to clearly understand what is the difference between the concepts of "resident of the Russian Federation" and "non-resident".

What is the difference between the concepts?

What thoughts visit a person who first encountered the indicated terms, and is far from the legal, tax or financial spheres? A quite natural question arises: what is it and by what principle should the two concepts be distinguished.

At the first consideration of the concept, one may get the impression that a resident of a country is just a resident with an official civil status, but a non-resident is a foreigner. Of course, there is some truth in this, however, in fact, such an interpretation is not entirely correct. First of all, the main criterion for evaluating the term is the period of a citizen's stay inside the Russian Federation and outside the country.

If we turn to the monetary sphere, then the group of residents includes persons with the status of:

• citizens of the Russian Federation who permanently reside in the country;
• foreigners and persons without civil status who are permanently within state borders.

All other participants in various foreign exchange transactions will be considered non-residents. In the tax sphere, everything happens in a similar way. If a person lives in the country for at least 183 days during the year, then he receives the status of a resident. Business trips of military personnel or civil servants for any period of time outside the state are not the reason for the loss of this status. All other persons are included in the group of non-residents.

How to determine what status a particular person has?

It is worth noting that even one month is enough for the taxpayer status to change. To do this, it is enough to leave the state or return back to the country. However, there are no indications in the current legislation regarding the need to send a notification to the IFTS about a change in status.

An important point is also that citizenship does not affect the determination of this status in any way. In some cases, however, it is provided that even if a citizen left the country for a long time, this period is not taken into account. It is about the following points:

• a person left the Russian Federation for a period of not more than six months to undergo a treatment course;
• a citizen was trained for six months in another state;
• the taxpayer was listed as seconded for oil and gas production outside his country.

Some nuances in determining status may arise when a person wishes to emigrate from Russia and sells his own property. In fact, such persons are no longer residents, although formally they continue to be considered as such. They will need to pay personal income tax and here the amount of the fee depends on the status. The fact is that residents pay at a rate of 13%, but non-residents pay at a rate of 30%.

Why do I need to confirm the status and how does it happen?

Confirmation of the official status of a taxpayer is not a prerequisite, however, the provision of the necessary documents may become the basis for a significant reduction in the tax burden. The opportunity provided is especially relevant in the case when a citizen is a taxpayer in several countries at once.

The confirmation procedure is quite simple and requires the preparation of documentation confirming the fact that for 183 days a year, a person lived on the territory of the state. All documents are transferred to the IFTS.

Conclusion

Concepts such as "resident" and "non-resident" have a serious impact on determining the level of the tax rate. For the first group of taxpayers, such indicators are significantly reduced, but holders of the second status are required to pay assessed contributions and taxes at higher rates.