The Russian Tax Authority Clarified the Procedure for Tax Residence Confirmation for Individuals

The Russian Tax Authority Clarified the Procedure for Tax Residence Confirmation for Individuals

In the Letter as of 24.08.2012 № OA-3-13/3067@ the Federal Tax Authority of Russia has clarified how individuals can obtain the certificate confirming the status of the Russian Federation’s tax resident.

In order to obtain such a certificate an individual should file the following documents to the Russian tax authority:

• an application in a free form indicating the applicant’s particulars, the year for which the tax residence confirmation is requested, the foreign country to which tax authority the certificate will be submitted and the list of the attached documents;

• copies of the documents confirming applicant’s income sourced abroad (contract, resolution on dividends distribution, etc.);

• calculation table of the time spent in Russia by applicant;

• copies of all pages of applicants’ Russian (internal national) and foreign passports.

It should be taken into account that in accordance with clause 2, Article 207 of the Russian Tax Code, individuals are treated as tax residents if they actually spend in Russian Federation at least 183 days during 12 consequent months.

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