HSB A&A Bureau, Inc assists foreign nationals with filing their personal tax declarations in Russia.

When required

According to Russian Federal Law No.1998-1 of 07.12.91 "On income tax for individuals" and State Tax Service Instruction No.35 of 29.06.95 foreign nationals are taxed on incomes of Russian origin (with due regard to appropriate international laws and double tax treaties), while those ones who have been present on the same territory during 183 days or more in a calendar year are considered to be residents for tax purposes (though unfortunately not for the purposes of currency exchange control in respect to taking cash earnings out of Russia) and are to file personal tax declarations with information about their worldwide income.

Procedures

Within one month upon arrival to Russia with plans to earn money a foreign national is to file a declaration of prospective incomes, on the basis of which a tax inspector shall issue an invoice and instructions for advance tax payments (usually 75% of prospective amount of taxes should be paid in three installments - by May 15th, August 15th and November 15th).

Further, personal declarations about actual incomes are to be filed one month prior to departure but not later than by April 30th of every year following the reporting period, together with proofs of made advance tax payments.

On the basis of the said documents a tax inspector shall recalculate taxes to be paid for this or future period and issue further invoices or give instructions for refunds.

At the same time a further declaration of prospective incomes, if any are planned, should be filed.

HSB A&A Bureau, Inc' fee for assistance with completion and filing of personal tax declaration for one year is 250$.

Notes to pay attention to:

May we please remind you that foreign nationals are to receive work permits and working visas if planning to work in Russia.

The Russian Migration Service in association with the Russian tax authorities intend to invent a computer control of fulfilment by foreign nationals of their obligations in respect to filing of personal tax declarations, on departure from international airports.

It might be reasonable to take care of formalities in advance to avoid disappointing surprises when checking in for a flight.

One might have missed filing of personal declarations in previous years. This may come on surface with invention of computer control. We shall help with covering existing gaps in filings.