After considering the issue, we came to the following conclusion:
To determine the tax status of an individual, it is necessary to sum up the number of days actually spent by him in the territory of the Russian Federation over the previous 12 months. At the same time, days spent outside the Russian Federation, regardless of the purpose of the departure, are not taken into account, except for cases expressly provided for by the Tax Code of the Russian Federation (short-term (less than six months) treatment or training).
Russian residents are
In the United States, "alien" is a term used in immigration law to refer to a citizen of another country. However, the terms "resident alien" and "non-resident alien" are actually federal tax terms.
There are two tests for whether someone is classified as a resident alien. S. on an ongoing basis. By the very nature of the requirements for permanent residents, they spend most of their time living in the United States. C. on temporary, otherwise called non-immigrant visas. C. but meet neither a green card nor substantial presence checks, then you are most likely a non-resident alien. And you can also take advantage of some international agreements.
Rationale for the conclusion:
In accordance with paragraph 1 of Art. 207 of the Tax Code of the Russian Federation, individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation and are not tax residents of the Russian Federation, are recognized as payers of personal income tax.
At the same time, the size of the personal income tax rate at which his income will be taxed depends on the status of the taxpayer (resident or non-resident of the Russian Federation). If individual is recognized as a tax resident of the Russian Federation, the personal income tax rate is set at 13%, if not recognized, at 30% (Article 224 of the Tax Code of the Russian Federation).
In paragraph 2 of Art. 207 of the Tax Code of the Russian Federation, it is determined that individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months are recognized as tax residents. At the same time, the period of stay of an individual in the Russian Federation is not interrupted for periods of his departure outside the country for short-term (less than six months) treatment or training.
When determining tax status foreign citizen 183 days of stay in the Russian Federation, upon reaching which an individual will be recognized as a tax resident of the Russian Federation, are calculated by summing up all calendar days when an individual was in the territory of the Russian Federation (within 12 consecutive months). Days of stay outside the Russian Federation, regardless of the purpose of departure, are not taken into account, except for cases expressly provided for by the Tax Code of the Russian Federation (short-term (less than six months) treatment or education). These clarifications are presented in letters of the Ministry of Finance of Russia dated 08.10.2012 N 03-04-05 / 6-1155, dated 20.12.2011 N 03-04-06 / 6-350, dated 05.26.2011 N 03-04-06 / 6- 123, dated April 25, 2011 N 03-04-05 / 6-293, Federal Tax Service of Russia for Moscow dated July 24, 2009 N 20-15 / 3 / 076408.
Thus, to determine the tax status of a foreign citizen, it is necessary to take into account only the period of his actual location on the territory of the Russian Federation, when determining this period, all days when an individual was on the territory of the Russian Federation, including the days of arrival and departure, are taken into account (see, for example, letters of the Ministry of Finance of Russia dated 20.04.2012 N 03-04-05 / 6-534, dated March 21, 2011 N 03-04-05 / 6-157). At the same time, when determining the status, the 12-month period that began in one tax period (calendar year) and continues in another tax period is taken into account (letters of the Ministry of Finance of Russia dated April 26, 2012 N 03-04-06 / 6-123, dated February 21, 2012 N 03-04-05 / 6-206).
In accordance with paragraphs. 1 p. 1 art. 223 of the Tax Code of the Russian Federation, when receiving income in cash, the date of actual receipt of income is determined as the day of payment of income, including the transfer of income to the taxpayer's accounts in banks or, on his behalf, to the accounts of third parties. Therefore, it is at this point that the tax status of the employee should be determined.
If an individual stays in the Russian Federation for less than 183 days during the 12 months preceding the date of receipt of income, such an individual will not be recognized as a tax resident of the Russian Federation, and his income from sources in Russian Federation subject to taxation at a rate of 30% (letter of the Ministry of Finance of Russia dated 05.04.2012 N 03-04-05 / 6-444).
Please note that the norms of the Tax Code of the Russian Federation do not establish a list of documents on the basis of which the period of stay can be determined foreign person in Russia, therefore, any documents certifying the actual number of days of stay in the Russian Federation can be accepted as evidence (letter of the Ministry of Finance of Russia of October 25, 2004 N 03-05-01-04 / 56, resolution of the Federal Antimonopoly Service of the Moscow District of June 2, 2006 N KA-A40 /4842-06), for example, copies of air and railway tickets, documents on registration of a foreigner at the place of stay or place of residence, etc. In the opinion of the regulatory authorities, documents confirming the actual presence of individuals on the territory of the Russian Federation may also be copies of a passport with border control marks on crossing the border, receipts for hotel accommodation and other documents drawn up in the manner prescribed by the legislation of the Russian Federation, on the basis of which it is possible to establish the duration of the actual stay of an individual in the Russian Federation (letters of the Ministry of Finance of Russia dated September 28, 2011 N 03-04-06 / 6-240, dated May 16, 2011 N 03-04-06 / 6-110, the Federal Tax Service of Russia dated September 23, 2008 N 3-5-03/529@).
Receive weekly notes by email. Just subscribe to our newsletter! According to the law, a non-resident of Cyprus who owns property in Cyprus is entitled to a residence permit. To obtain a temporary residence permit, contact the Immigration Service of your city and submit the following documents.
A temporary residence permit is issued for a period of 1 to 4 years. Its term can be extended upon request. Another thing to keep in mind is that you need to take care of renewing the permit if there is one month left before the expiration of the permit to stay.
Prepared answer:
Legal Consulting Service Expert GARANT
Vakhromova Natalia
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Zolotykh Maxim
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
A completely justified question from visiting residents: "If there is a residence permit, is it a resident or a non-resident." To answer it, it is necessary to delve into the terminology of the legislation and identify what requirements this or that citizen meets.
To obtain permanent view residence permit, non-residents must apply and provide evidence that they and their families are financially self-sufficient and have permanently resided in Cyprus for a period of 5 years. They must also fall under one of the categories described below.
The essence of the concept of "resident"
The second category: those who are interested in starting a business in Cyprus. The third category: those who are interested in opening a business segment in Cyprus, provided that their actions will not have a negative impact on the economic situation. Fourth category: non-residents who intend to work in local organizations. In this case, the permit is issued if the employment of that person does not increase unemployment among residents in the respective area. Residence permit applications are available at the Ministry of Foreign Affairs.
The essence of the concept of "resident"
A resident is a natural or legal person who has registered in a certain country, while fully complying with the established legislation.
Usually, a similar term is used when referring to the rights and obligations of individuals in economic and tax relations. In other countries, the concept applies exclusively to foreigners (both individuals and companies) who have all the rights and obligations within the state.
The application must include the following documents. To obtain a residence permit, you need to contact your lawyer or the immigration office in your city. Long-term residence permit of the European Union. The Cypriot government is currently developing new immigration legislation. In particular, it stipulates that third-country nationals permanently residing in Cyprus will be able to obtain a residence permit in the European Union.
The Directive applies to nationals of third countries. Seasonal workers, domestic workers, diplomats are not subject to this Directive. Whether the applicant was absent from the country, each period of his absence should not exceed 6 months, and the total period of absence should not exceed 10 months. Any person seeking to obtain a long-term residence permit must prove this fact.
If you rely on the legislation of the Russian Federation, then you can display the following confirmations of residency:
- These are individuals who have Russian citizenship. However, this list excludes a citizen who has been living in a foreign country for 12 months or more, while he has an officially issued residence permit. They also include persons residing in foreign countries on the basis of a work or study visa, the term of which is at least 12 months.
- A person permanently resides on the territory of the Russian Federation, having a residence permit, while he does not have to have the citizenship of any state.
- All legal entities registered under the laws of the Russian state.
- Branches and representative offices located outside of Russia, but registered under the terms of the legislation of the Russian Federation.
- Diplomatic organizations and consulates of Russia that are located outside the borders. Permanent missions of the Russian Federation to interstate or intergovernmental organizations.
- Russian Federation, all constituent entities and municipalities.
You can become a resident only if the citizen meets all the conditions described above.
Long-term residence permit. The income must be sufficient to ensure the standard of living of the applicant and his family when they do not need to apply to the state for social assistance. The applicant must also provide medical insurance. It is also possible that the state requires the applicant to comply with the conditions for integration into the local community. These requirements vary according to national legislation. For example, these can be tests for knowledge of the national language, history and laws of the country, and so on.
Obtaining a long-term residence permit. Documents confirming compliance with the requirements set out in the Directive must be attached to the application. The authorities review the application and make a decision within six months. This period may be deferred only in exceptional cases. This is done without further discussion or interview.
Definition of non-resident
A non-resident is a legal or natural person who does not have a stable place of residence under the terms of the law. That is, it turns out that the country in which he is now located is not a permanent place of residence for him. According to the legislative acts of the Russian Federation, a person who has stayed in the country for less than 183 days in one calendar year cannot be called a resident.
In case of refusal, the authorities are obliged to provide arguments and explain the reasons for rejecting the application. In addition, they must notify the applicant of the date and procedure for lodging an appeal, guaranteeing the applicant's right to appeal against the decision. The residence permit is issued for five years. A permanent resident must apply for an extension of the residence permit after its expiration, after which it is automatically renewed.
However, a permanent resident may be deprived of status. This will happen in the following cases. Resident began to pose a threat public safety. Employment. Education. Freedom to participate in local associations and organizations. Some restrictions may be imposed in terms of doing business. There are also cases where the government restricts residents' access to social benefits.
In this situation, circumstances should not be confused with citizenship of a citizen. If a person has the citizenship of one state, but due to certain circumstances he resides on a permanent basis in another, then he will be treated as a resident of the country in which he resides for permanent residence, and not where he has an indigenate.
Attention! However, it should be understood that the two concepts of "resident" and "non-resident" are connected precisely by tax legal relations. It is exactly what category a citizen belongs to that will affect the payment of taxes. It turns out that in the state of residence, which is not a permanent place of residence (non-residents), only those incomes whose sources are located in this state will be taxed, but the resident will pay all taxes on income received.
When can a permanent resident be deported from their country of residence? This is an exceptional measure, applied only if it threatens security and public order. There are no other good reasons. If a resident does not agree with the decision of the authorities regarding deportation, he or she has the right to appeal this decision with the help of a lawyer. Therefore, residents are protected from illegal deportation.
The period of validity of a permit may be unlimited. It is easier to obtain a residence permit for an unlimited period of time, and the conditions for obtaining it can be more favorable. The immigration authority of the country of arrival of the resident may require the re-submission of the complete application package, including all the documents mentioned above.
Non-residents can also include legal entities, enterprises and companies that do not have a legal status. To determine the relationship of a particular corporation to a particular group, you should check its compliance with the following criteria:
- In which country was this organization founded?
- What legislation does it follow?
- In which state is it registered?
- Where is the head office located.
The list of diseases that provide sufficient grounds for refusal is determined by the World Health Organization. This mainly concerns infectious diseases caused by parasites. To ensure the health of the applicant, the authorities of the country of entry may require him or her to undergo a medical examination. At the same time, the medical examination of applicants is not the rule, the government can establish this requirement only in exceptional cases.
The Cypriot immigration authorities have taken a number of decisions on the "flexibility" issues of the Directive. To obtain permanent place residence in Cyprus, applicants must. Your request will be reviewed within a few hours. Starting a business is always difficult, but if you are a foreigner, the need for information is doubled. Is there a difference between an autonomous community exemption and a non-communal community?
Non-residents include international companies that operate within a certain republic, while representative offices or branches must also be located in this country.
Rights and obligations of non-residents
In our country, for companies, the government has established clear rules that are aimed at the registration and operation of bank accounts with a ruble balance. According to these data, a branch of a bank that is a non-resident does not have the right to draw up accounts in rubles for a resident of our state.
Non-residents include
Is the same high level in finance and social security? Get up! The most important thing is that you have a clear business idea. Whether you are an EU citizen or an EU citizen, you must hand it over to the government delegation for a self-employment permit. This study is a kind of business plan, it should contain an explanation of your business idea, the amount you are going to invest, the projection of benefits, job opportunities, permits and licenses required to open a business, etc.
Of course, each country puts forward its own rules regarding non-residents, the UK is a prime example. According to their legislation, non-residents include citizens working abroad under a contract of 12 months or more. At the same time, he was at home for no more than 3 months during this period. It is thanks to this interpretation that a person will be completely exempt from British taxes.
How much does offline uploading cost for foreigners?
Likewise, if your profession requires the necessary legal qualifications, you must prove it. Lastly, you must verify that you have the necessary funding to start your business. The total cost of fees is about 300 euros.
Once all this documentation is present, the delegation must seal your application and within three months of the presentation you must request work visa. If the permit is approved and you are outside of Spain, a government delegation will send it to your country's consulate and must be shown in your passport. You will need to enter Spain while your visa is valid and once you arrive you can start your business.
