Who is a resident and where else is this word found? Tax resident of the Russian Federation. Russian tax resident status

In official documents of Russian legislation, the words "resident" and "non-resident" are often used. Some mistakenly believe that the terms "resident" and "citizen" mean the same thing. This is not true. It is possible to be a citizen of a country and not be its tax resident. And vice versa - a resident may not be a citizen of Russia.

Article 11 of the Tax Code of Russia defines that a tax resident of the Russian Federation is an individual who complies with all the requirements of the tax legislation of our country. The tax residents include the following categories of taxpayers:

• citizens of the Russian Federation registered at the place of residence or place of stay in our country (except for those permanently living abroad);
• foreigners who have a permit for permanent residence in Russia (issued by employees of the Ministry of Internal Affairs);
• foreign citizens with a residence permit in the Russian Federation;
• foreign workers who have concluded a fixed-term employment contract with an organization operating in Russia. The term of this contract must exceed 183 days.

Thus, we can conclude that any individual who lives and receives income in Russia for 183 days within 12 months becomes a resident. There is an exception where this period can be interrupted without loss of resident status:

• if the resident leaves our country for treatment for a period not exceeding 6 months;
• travel abroad for study for a period of not more than six months.

A citizen of Russia can also become a non-resident if he permanently resides in another state.

Taxation of residents of the Russian Federation

Russian tax legislation provides for a single tax rate on personal income:

• for residents it is 13 percent;
• non-residents pay 30 percent of income.

The difference in percentages is significant, but in numbers it looks very impressive.

Example 1 The monthly income of an individual amounted to 25,000 rubles per month. A resident of the Russian Federation will pay 3,250 rubles from this amount to the budget (25,000 * 0.13 = 3,250). And this is the case if he does not have any tax benefits. If there are standard tax deductions, the amount will be even less.

The tax for a non-resident will amount to 7,500 rubles from the same amount of income (25,000 * 0.3 = 7,500). And he doesn't get any discounts. The difference in the amount of tax was 4,250 rubles (7,500 - 3,250 = 4,250) per month. A very decent amount accumulates in a year.

Russian citizens permanently residing and registered in the country are tax residents if their employer's company is also a resident - registered in the Russian Federation. Personal income tax of residents of the Russian Federation provides for a number of benefits:

• standard tax deductions for the taxpayer himself;
• deductions for the taxpayer's children: for the first and second child - 1,400 rubles per month, for the third and subsequent ones - 3,000 rubles per month.

Example 2. Sinitsina Irina Sergeevna works permanently at a factory in the Moscow region. She is a citizen of Russia, registered at the place of residence in the village where her factory is located. She has two minor children. For a month, Irina Sergeevna earned 50,000 rubles.

It is subject to the taxation of residents of the Russian Federation: 50,000 - 1,400 (deduction for the first child) - 1400 (deduction for the second child) \u003d 47,200 * 0.13 (percentage of income tax for residents) \u003d 6,136 rubles (tax on income from a resident RF). Individuals who are not residents of the Russian Federation will pay 15,000 rubles of tax on the same income: 50,000 * 0.30 (percentage of income tax for non-residents) = 15,000.

Confirmation of the status of a resident of the Russian Federation

In order to enjoy tax benefits, you need to make sure whether you are a tax resident of the Russian Federation, whether your status meets all the conditions that are necessary for a resident. A tax resident of the Russian Federation is a law-abiding payer of income tax to the treasury of our country.

If you work under an employment contract, then the accountant, when issuing a certificate, confirms that during the reporting period you were a resident of the Russian Federation, therefore the personal income tax rate is 13%. That is, in most cases, when receiving tax deductions, you do not need to independently request proof of resident status.

Taxpayers who are not citizens of Russia, as well as certain categories of employees with Russian citizenship, have to obtain confirmation of the status of a resident of the Russian Federation.

To confirm the status of a tax resident of the Russian Federation, you must contact the tax service. To do this, you need to make an application. The law does not provide for a special form for such an application, but the list of basic data that must be displayed in this document is still available:

• who asks to issue a confirmation (last name, first name, patronymic in full);
• the exact address of the applicant;
• the year for which the confirmation is required;
• TIN of the applicant;
• list of documents attached to the application;
• method of contact (phone, e-mail).

Together with the application it is necessary to submit copies of the employment contract, an identity document of the applicant. A table is also provided for calculating the time the applicant spent in Russia (at least 183 days) with supporting documents:

• time sheet;
• copies of air tickets or other travel documents;
• certificate of employment and some other documents.

The law has 30 calendar days for consideration of an application for issuing a confirmation. But keep in mind that the tax service can issue a supporting document for the current year no earlier than July 3 of the same year, when the 183-day period of the applicant's stay in Russia is confirmed.

Resident is

non-resident- this is legal, natural person operating in one state

states

In individual states residents

Individuals who are citizens Russia, with the exception of citizens Russia recognized as permanently residing in a foreign state in accordance with the legislation of that state;

permanently residing in Russia on the basis of a residence permit provided for by the legislation of Russia, foreign citizens and stateless persons;

Legal entities created in accordance with the legislation of Russia;

legal persons created in accordance with the legislation of Russia;

diplomatic missions, consular offices of Russia and other official representations of Russia located outside the territory of Russia, as well as permanent missions of Russia at interstate or intergovernmental organizations;

Individuals permanently residing outside the Russian Federation, incl. temporarily located on its territory;

Legal entities established in accordance with the laws of foreign states and located outside the Russian Federation;

Enterprises and organizations that are not legal entities, created in accordance with the legislation of foreign states and located outside the Russian Federation;

diplomatic and other representations located in the Russian Federation;

citizenship. Residency companies

Sources

Wikipedia - The Free Encyclopedia, WikiPedia

mabico.com - Mabico

inventech.ru - Library

investments.academic.ru

Residents

Non-residents

Exceptions:

Currency resident / non-resident

ipoteka.finance

Determining the status of a resident and non-resident of the Russian Federation

An economic entity is a resident of the country where its main place of residence is located, regardless of its citizenship

Resident is legal or physical a person registered in a given country who is fully subject to national law.

non-resident- this is legal, natural person operating in one state, but permanently registered and residing in another.

It can also be organizations and organizations that are not legal entities. persons created in accordance with the laws of foreign states, or foreign diplomatic and other official representations located in the country, as well as international organizations, their branches and representative offices.

As a rule, the term is used in relation to the rights and obligations of persons in financial and tax legal relations.

In individual states residents name only foreign citizens and foreign organizations that have full rights and obligations within their country of residence.

Residents of Russia include:

Individuals who are citizens Russia, with the exception of citizens Russia recognized as permanently residing in a foreign state in accordance with the legislation of that state,

permanently residing in Russia on the basis of a residence permit provided for by the legislation of Russia, foreign citizens and stateless persons,

Legal entities created in accordance with the legislation of Russia,

branches, representative offices and other subdivisions located outside the territory of Russia legal persons created in accordance with the legislation of Russia,

diplomatic missions, consular offices of Russia and other official representations of Russia located outside the territory of Russia, as well as permanent missions of Russia at interstate or intergovernmental organizations,

the Russian Federation itself, subjects of Russia, Russian municipalities.

Non-residents include:

Individuals permanently residing outside the Russian Federation, incl. temporarily located on its territory,

Legal entities established in accordance with the legislation of foreign states and located outside the Russian Federation,

Enterprises and organizations that are not legal entities, created in accordance with the legislation of foreign states and located outside the Russian Federation,

diplomatic and other missions located in the Russian Federation,

branches and representative offices of non-residents located in the Russian Federation.

An economic entity is a resident of the country where its main place of residence is located, regardless of its citizenship. Residency companies is determined by the place of registration and location, and not by the place of operations.

Wikipedia - The Free Encyclopedia, WikiPedia

tradesmarter.ru

Residency - what is it

In a broad sense, the residence of a legal entity is understood as its belonging to the tax system of a certain state, being registered and paying taxes. The “tax residency” regime for legal entities in the Tax Code of the Russian Federation was introduced in 2014 with the adoption of Law No. 376-FZ on December 24.

According to Russian legislation (Article 246.2 of the Tax Code of the Russian Federation), tax residents of the Russian Federation are companies:

• Russian (registered in Russia by Russian citizens in accordance with Russian laws);
• foreigners who are recognized as residents in accordance with international treaties (the Russian Federation has concluded more than 100 such treaties);
• foreign companies that are managed from the territory of Russia.

In world practice, there are several criteria for determining the residency of a legal entity:

• place of registration of the company or firm (regardless of where it operates);
• location of the body of real management of the legal entity (board of directors, main office, central accounting);
• place of activity.

A non-resident company is a legal entity that:

• created and registered outside the Russian Federation in accordance with the requirements of the legislation of the relevant foreign state, but whose activities extend to the territory of Russia, including through representative offices and branches;
• is located abroad.

What is the difference between tax statuses in the Russian Federation

The status of tax residence determines the country in which the legal entity will pay taxes on all its income and taxation rules, which are different for residents and non-residents.

Considering what is the difference between a resident legal entity and a non-resident, one should point out the main thing: non-residents in the Russian Federation pay taxes only for those incomes that are received from business activities in Russia, while everything that they earn outside the Russian state is taxed not taxable. Residents of the Russian Federation declare all their income and pay taxes on them to the Russian treasury.

Is it possible to determine residency by bank account number

A legal entity that operates on the territory of the Russian Federation must have at least one personal bank account. Non-resident legal entities, as well as residents, have the right to open currency and ruble accounts in banks that have received permission from the Central Bank of the Russian Federation for this (Article 13 of the Law of December 10, 2003 No. 173-FZ “On currency regulation and currency control ”).

Bank accounts differ in their ownership (Regulation of the Bank of Russia No. 579-P dated February 27, 2017) and contain the sign of a resident or non-resident company. According to the bank account number (consists of 20 digits), it is possible to determine the residency of a legal entity.

Chapter "A" of Regulation No. 579-P clearly defines that settlement accounts of non-resident legal entities begin with numbers:

• 40804 (ruble account type "T");
• 40805 (ruble account type "I");
• 40806 (conversion account "C");
• 40807 (non-resident account);
• 40809 (investment account);
• 40812 (project account);
• 40814 (convertible account "K");
• 40815 (non-convertible account "H");
• 40818 (currency account).

In these numbers, the numbers after register 408 indicate the type of person and account. All other numbers indicate resident legal entities.

Thus, knowing the bank number of the organization, it is possible to determine its residency with absolute accuracy.

Is it possible to determine residency by TIN

The taxpayer identification number (it is often called the TIN) is mandatory for all business entities in the territory of the Russian Federation. It represents ten digits:

• 4 digits - place of registration: the first 2 - the code of the subject of the Russian Federation, the other 2 - the code of local tax authorities;
• 5 digits - the so-called OGRN or the main state registration number;
• 1 check digit.

By the TIN code, you can easily identify a foreign organization or company - from 01/01/2015, the individual number of such organizations begins with "9909" (Interregional Inspectorate of the Federal Tax Service), then - 5 digits of the foreign organization code and at the end of the check digit.

Determining residency by TIN number is difficult and easy to make a mistake. So, a company that is foreign by code may turn out to be a resident of the Russian Federation. Therefore, the data must be additionally checked against other sources.

Will the checkpoint help determine tax status

KPP is an additional nine-digit code that legal entities receive at the tax office when registering. This applies to both residents and non-residents of the Russian Federation. Its main purpose is to show the reason why this organization was registered with a certain tax office. A legal entity may have several such checkpoints and they may change over time: for example, when changing the address.

The first two digits of the checkpoint represent the region of the Russian Federation, the third and fourth - the number of the tax office. The following two indicate why the organization was registered:

• 01 - at the location of the central body;
• 02-05, 31 and 32 - at the location of the organization's division (this may be a representative office or branch of a foreign company);
• 06–08 – on finding real estate. Foreign organizations are designated by numbers from 51 to 99.
• The last digits are the serial account number (for the specified reason).

Information on the residence of a legal entity is not contained in the CPT.

How to find out the residence of a legal entity on the website of the Federal Tax Service of the Russian Federation

The easiest and fastest way to get the necessary information about residency is to visit the website of the Federal Tax Service of the Russian Federation. The algorithm of actions is simple:

Another variant:

After entering the initial information in the search field, you should enter the captcha and click "Find". After that, it will be possible to get acquainted with detailed information about the required legal entity, including its residence in the Russian Federation.

100migrantov.ru

In what area are these terms used, and for what reason?

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.

grazhdaninu.com

Tax residents and non-residents

Residents- These are citizens of the Russian Federation or citizens of other states staying on the territory of the Russian Federation for more than 183 days in the last 12 months.

However, the period of 183 days does not have to be consecutive. The main thing is that the total number of days during the year should be at least 183.

Non-residents- Russian and other citizens staying on Russian territory for less than 183 days in consecutive 12 months.

1. Russian military serving abroad.
2. Civil servants who are on business trips abroad.

For employees of consulates and trade missions, the status is determined in accordance with the generally established procedure.

Obtaining the status of "tax resident"

How and who becomes a tax resident:

• citizens of Russia automatically, unless proven otherwise (the fact of residence in the Russian Federation is less than 183 days);
• foreign citizens are automatically recognized as non-residents, unless they prove that they have lived in the territory of the Russian Federation for more than 183 days.

Only a residence permit in the Russian Federation of a foreign citizen does not confirm his recognition as a tax resident.

Determining this status is important. For example, for residents of the Russian Federation, personal income tax (PIT) is levied at a rate of 13%, for non-residents - 30%.

All Russian citizens are currency residents, as well as foreign citizens with a residence permit and stateless persons permanently residing in the Russian Federation.

At the same time, the legislation provides for the obligations of currency residents that arise when opening and maintaining accounts abroad:

• inform the tax authorities about opening, changing details or closing accounts in foreign banks (within a month);
• send reports on transactions on these accounts once a year (not later than June 1 of the year following the reporting one);
• carry out only those operations that are listed in Art. 12 of the Law of the Russian Federation "On currency regulation and currency control".

Until 2018, citizens living outside the Russian Federation for more than 12 months were recognized as foreign currency non-residents.

However, when entering the territory of Russia even for a day, they again became currency residents with the renewal of the need to comply with all legal requirements, which is extremely inconvenient for citizens permanently residing and working abroad, but periodically coming to Russia to visit relatives or on vacation.

On January 1, 2018, amendments to the law came into force, according to which all Russian citizens, regardless of the length of stay abroad, are currency residents. But at the same time, individuals permanently residing abroad for more than 183 days within 12 months are exempted from the restrictions of currency legislation and are not required to inform the tax authorities about their accounts in foreign banks.

Thus, tax and currency residents have actually become equated concepts.

To confirm the status of a non-resident (currency!), You must provide the following documents:

1. A scanned copy of a foreign passport with marks on crossing the state border of Russia.
2. A scanned copy of a residence permit or other document proving the permanent presence of a Russian citizen in the territory of another country.

The status of a currency resident/non-resident is also important when making transfers in foreign currencies to accounts in foreign banks.

Attention, only TODAY!

amvtrade.ru

Dictionary Ushakov

Resident

resident nt, resident, husband.(from lat. residens - remaining to sit, sitting) ( official).

1. Plenipotentiary representative of the metropolitan state to the government of the dependent state. French resident in Tunisia.

2. A diplomatic representative in a small state, below the rank of an envoy, the same as a resident minister.

3. Citizen of some country permanently residing in some foreign country. Japanese residents in China.

4. The secret leader of espionage in some area of ​​a foreign state. The fascist residents are recruiting spies among the Trotskyites, Bukharinites, Zinovievites - those worst enemies of the Soviet people.

Political Science: Dictionary-Reference

Resident

(from lat. residences, genus. P. residentis sitting, remaining in place)

1) a legal or natural person registered in a given country, which is fully subject to national legislation;

2) representative of the colonial power in the protectorate;

3) intelligence representative of one country in another state, directing the work of the intelligence network;

4) in the Middle Ages, a foreign diplomatic representative who was permanently in a given country.

Modern economic dictionary. 1999

RESIDENT

(from lat. residens - sitting, remaining in place)

Dictionary of the gold industry of the Russian Empire

Resident

m. The representative of the gold mining company, engaged in its material supply. - The dispatch of supplies to the taiga, the sending of salaries to employees and workers, and various parcels to the mines is handled by a resident lodging in the city, in the so-called residence of the company. Um., 1888: 92.

Counterintelligence Dictionary

Resident

1) freelance secret agent of state security agencies, leading a group of agents or proxies. As a resident, members of the CPSU and Komsomol are recruited who do not occupy a leading position in party and Komsomol organizations, former employees of the KGB and some other persons. Agents of the KGB bodies who have proven themselves to be positively qualified can also be transferred to the category of residents if they meet the requirements for residents;

2) a career officer or intelligence agent who directs the work of agents in a particular area of ​​the intelligence state. A resident may be a diplomatic or other representative of a foreign state (agencies, etc.) accredited in the country being explored, a citizen of a foreign state or a stateless person permanently residing in the country being explored, a citizen of this country, as well as a person who is in the country being explored for illegal position.

Dictionary of economic terms

Resident

(from lat. residencies- sitting, remaining in place)

a legal or natural person permanently registered or permanently residing in a given country. Residents are obliged in their economic activities to adhere to the laws of this country, pay taxes in accordance with the laws and regulations of this country.

Thesaurus of Russian business vocabulary

Resident

Syn: scout, agent (of.), spy (neod.), spy (obst.)

encyclopedic Dictionary

Resident

(from lat. residens, genus p. residentis - sitting, remaining in place),

1. representative of the colonial power in the protectorate.
2. A representative of the intelligence of one country in another state, directing the work of the intelligence network.
3. In the Middle Ages, a foreign diplomatic representative who was permanently in a given country.
4. A legal or natural person registered in a given country, which is fully subject to national legislation.

The article clarifies the concept of "non-resident" in terms of tax and currency legislation. The criteria for classifying a subject as non-residents in accordance with the Tax Code are determined, and the signs of a foreign currency non-resident are also listed.

Why is it often argued who is considered a "non-resident"?

Quite often there are discrepancies in the circumstances under which the concept of “non-resident” can be applied to the subject. For example, it is surprising to observe when a foreign citizen is opened a bank account of a non-resident, but at the same time withholding income tax at the resident rate.

Or another example that introduces ambiguity: a person who has a passport of a citizen of the Russian Federation is suddenly registered in a tax return as a “non-resident”. Such ambiguity arises due to the difference in the criteria for determining "non-resident" in tax and currency legislation.

Who is a tax non-resident?

Within the framework of the Tax Code, a non-resident is an entity that has stayed in Russia for less than 183 days within 12 consecutive months. As we can see, when establishing the status of a tax resident, the citizenship of the subject is not a determining criterion.

A citizen of the Russian Federation may lose the status of a resident if he has been abroad for more than six months in total within 12 months. Then he will pay taxes only on income received in Russia, while earlier tax liabilities also arose on foreign income. For example, the Russian budget suffers significant losses when local oligarchs travel abroad for a significant time, as a result of which they lose their resident status, and with it part of their tax liability.

It should be understood that foreign citizens will be considered non-residents by default. This is unprofitable for them, since the personal income tax rate of a non-resident is significantly higher (30%, not 13%). To confirm the status of a resident, a foreigner must provide the inspection with proof of the fact of being in the country for more than 183 days. As a rule, this is a copy of the passport page, where customs marks are affixed, and a migration card form. It turns out that it is necessary to carefully monitor the status of a foreigner, to determine each time the tax is charged and to check whether the period of stay of a person in the country has reached the required number of days or not.

Features of calculating non-resident tax

As already noted, tax requirements are higher for a non-resident than for a resident. The generally applicable tax rate on non-resident income is 30%. However, as always, there are exceptions to all rules that allow you to apply a reduced rate of 13%. These exceptions include the following cases:

• A non-resident has the status of a highly qualified specialist.
• A non-resident has a patent for employment.
• The income of a non-resident is received from activities on ships under the flag of Russia.
• A non-resident is a refugee, a person who has received political asylum, a participant in a certain state program.
• A non-resident is a citizen of an EAEU country.

A separate rate is provided for the income of a non-resident in the case when he is the founder of the enterprise. If a non-resident receives dividends from the company's profits, then the non-resident's tax will be more than the usual resident rate of 13% and will be 15%.

Who is a currency non-resident?

Simultaneously with the existing tax concept, there is another definition of a non-resident, which follows from the provisions of the currency legislation. According to the principles of currency regulation, residents include citizens of the Russian Federation, except for those who have citizenship or a residence permit in another state or stay abroad for at least one year, working or studying with an appropriate visa; foreign citizens with a residence permit. Therefore, a non-resident is an entity that does not meet the above requirements.

It will not be the fact of permanent residence that is important here, but rather the type of documents presented. For example, when opening an account, a bank employee will a priori consider a person who has presented a Russian passport as a resident. Even if this client meets the criteria of a non-resident, for example, has a residence permit in another country, it will still be difficult for the bank to determine this without providing additional documents that the client may not show.

Features of the bank's requirements for foreign currency non-residents

Currency non-residents have significant privileges over residents when performing foreign exchange transactions.

An indisputable advantage owned by a non-resident is the absence of the obligation to submit reports to the tax authorities on opening a foreign account and cash flow on this account. Also, non-residents have no restrictions on the amount of crediting to foreign accounts.

In addition, unlike a resident, a foreign currency non-resident can make currency transfers to a resident (as well as to a non-resident) without restrictions on the territory and outside the Russian Federation.

You only need to remember about the additional requirements for the list of documents for opening an account. If an individual is a foreigner, then, in addition to the passport, it is necessary to provide its notarized translation, visa or temporary residence permit, migration card, statement that the account will not be used for business activities. If you open an account for a non-resident entrepreneur, you will additionally need a certificate of registration, an extract from the state register, and a sample signature of the owner.

conclusions

There is an established opinion that a non-resident is a person who has a passport of a foreign citizen, and all Russians are considered residents. However, Russian legislation, of course, did not treat these definitions so lightly, established additional criteria, and, moreover, even delimited the application of the concept. Before deciding what status an individual has, you should understand for what purposes you need to know this. If for the calculation of tax, then the definition is taken from the Tax Code, and the decisive factor will be the length of the period of stay in the territory of the Russian Federation. If determination of status is needed to open a bank account and regulate foreign exchange transactions, then one should refer to foreign exchange legislation, which imposes its own requirements for residency.

The word "resident" sounds both solid and mysterious. Sometimes it is used in situations that are completely different from each other. And so a legitimate question arises as to what this word actually means.

A resident is not almost a president

First of all, a resident is defined as an individual or legal entity that has official registration in a particular country, in which he currently resides for at least six months. For example: we, citizens of Russia, who have an official residence permit, are residents for our country. At the same time, the prerequisite is that at the moment we are on the territory of Russia, and not somewhere visiting in a neighboring state, that is, the opportunity to visit, of course, is provided, but the main condition is that out of the last 12 calendar months 183 days a resident lived in his own country.

To the concept of who a resident is, it should be added that each representative of the country in which he is resident is fully subject to national legislation. This means that a person is fully responsible for his actions and deeds, as well as for any illegal activity, before his country.

Who is not considered a resident?

Having dealt with the concept of who a resident is, you should immediately clarify who is a non-resident. A non-resident is a person who can be either an individual or a legal entity, operating or working in one state, while being permanently registered and registered at a permanent place of residence in another.

In addition, these may be organizations established in accordance with an agreement with the legislation of foreign states, or foreign diplomatic and other official representations located in our country.

tax resident. Meaning

The issue concerning the taxation of citizens has its own nuances, since it absolutely does not depend on the citizenship of an individual. The main criterion here is the tax status of a citizen and the type of income received by him. This means that any person who has stayed in Russia for at least 183 days over the past year is considered a tax resident.

That is, a person may not be a resident of our country, but nevertheless he will be a tax resident. Regardless of the sources of income received, such persons are subject to personal income tax. As an example, one can cite the performance of his labor duties in the Russian Federation, the sale of housing, etc. That is, in whatever other country you are listed as a resident, and where you receive income, pay tax to that treasury.

In order for a non-resident comrade not to be taxed again in his own country, he needs to take confirmation of the payment already made from the Federal Tax Service. The confirmation is issued one month from the date of submission of the application and relevant documents.

Secret face. Resident and its additional meanings

Another interesting meaning is the concept of a resident. It turns out that secret commissioners of foreign intelligence are called residents, and not just authorized agents, but, take it higher, the heads of intelligence networks. Perhaps this meaning would have been forgotten due to the rare use. However, the popular feature films "Mistake of the Resident" and "The Fate of the Resident" with Georgy Zhzhenov, the beloved actor in the title role, rooted this meaning in the minds of the Soviet people.

From Latin, “resident” literally translates as “sitting, remaining in place”, in English this concept means the phrase “non-migratory bird”. In addition, a resident is a person representing a colonial power in the protectorate. In the Middle Ages, when asked who a resident is, they would answer that he is a foreigner, a diplomatic representative of his country, who is currently carrying out his political mission in their state.

Who is the resident - no more secret

In further extrapolation, this term is sometimes used in Russian in relation to foreign special agencies. As we can see, the word "resident" has many different meanings, and it can be found both in official legislative regulations and in the film industry.