general information

Since 02/18/2008, the issuance of confirmation of the status of a tax resident of the Russian Federation (hereinafter referred to as the Confirmation) has been carried out by the Interregional Inspectorate of the Federal Tax Service for Centralized Data Processing (hereinafter referred to as the MI of the Federal Tax Service of Russia for Data Centers).

The Confirmation is issued to individuals registered as individual entrepreneurs, registered with the tax authorities and paying taxes and fees on the territory of the Russian Federation under treaties (agreements, conventions) on the avoidance of double taxation (hereinafter referred to as the Agreements).

List of required documents for legal entities

For Russian organizations and separate divisions of foreign organizations:

• full name of the organization, address (location) of the organization, INN, KPP, OGRN;

The application must be signed by the head of the organization or his authorized representative.

For reference. If the application is signed by an authorized representative of the organization (in accordance with Articles 27 and 29 of the Tax Code of the Russian Federation), it is necessary to additionally submit the original document confirming the authority of this person to represent the interests of the organization on this issue.

b) copies of documents indicating the possibility or fact of receiving income in a foreign country. Such documents include:

• • • agreement (contract);
    • statutory documents (for the purpose of exempting funds sent by an organization to its separate division in a foreign state from taxation in that state).

  Copies of these documents must be signed by the head and certified by the seal of the organization.

For reference. If a copy of an agreement (contract) valid for more than one year has already been previously submitted to the MI of the Federal Tax Service of Russia for the data center for the purpose of issuing a confirmation, it is not required to be submitted again. To do this, the organization’s application must contain a reference to the letter with which a copy of the mentioned agreement (contract) was sent earlier.

For Russian organizations and separate divisions of foreign organizations for the purpose of refunding the value added tax included in the cost of services by residents of foreign countries of the European Union:

a) an application on the organization’s letterhead indicating:

• the name of the foreign state that is part of the European Union, to whose tax authority the Confirmation is submitted for the VAT refund;
• list of attached documents.

For reference. If the application is signed by an authorized representative of the organization (in accordance with Articles 27 and 29 of the Tax Code of the Russian Federation), it is necessary to additionally submit a copy of the document confirming the authority of this person to represent the interests of the organization, in particular, in relations with the tax authorities.

b) a copy of the organization’s Charter, including an extract containing general information about the organization (name, address (location) and types of activities carried out in the Russian Federation, with translation into English).

e) a copy of the agreement (contract) for the provision of VAT refund services from a foreign state.

f) a copy of the agreement (contract) for the provision of services, in accordance with which a VAT refund is expected from a foreign state.

For reference. Please note that Confirmation for the purposes of applying the Agreements is carried out only for organizations that are payers of value added tax in accordance with the legislation of the Russian Federation.

List of required documents for Russian and foreign individuals

To obtain confirmation of tax resident status, Russian and foreign individuals need the following documents:

a) a statement in any form indicating:

• calendar year for which Confirmation is required;
• the name of the foreign state to whose tax authority the Confirmation is submitted;
• surname, name, patronymic of the applicant and his address;
• OGRNIP - only for individual entrepreneurs;
• list of attached documents and contact phone number.

b) copies of documents justifying receipt of income in a foreign country. Such documents include:

• agreement (contract);
• decision of the general meeting of shareholders on the payment of dividends;
• documents confirming the right to receive a pension from abroad;
• other documents.

For reference. If a copy of an agreement (contract) valid for more than one year has already been submitted for the purpose of issuing a Confirmation, it is not required to be submitted again. To do this, the application must contain a reference to the letter with which a copy of the mentioned agreement (contract) was sent earlier.

• copies of an identity document;
• copies of all pages of a foreign passport (if available) - by citizens of the Russian Federation;
• a table for calculating the time spent on the territory of the Russian Federation (except for individual entrepreneurs) in the form given in the Appendix to this Procedure;
• documents justifying the actual presence of a person (except for individual entrepreneurs) on the territory of the Russian Federation of at least 183 calendar days during the tax period - calendar year, individuals who are citizens of foreign states (stateless persons arriving from the territory of foreign states), with whom the Russian Federation has valid agreements on a visa-free regime (certificate from the place of work in the Russian Federation, worker's report card time, copies of air and train tickets, etc.).

Procedure for issuing Confirmation

Issuance of Confirmation is carried out by:

• issuing a certificate of the established form;
• certification by the signature of an official and the seal of an authorized tax authority of the form established by the legislation of a foreign state, if the competent authorities of that state in the prescribed manner notified the Federal Tax Service of the availability of such forms, or if information about them is posted on the official websites of the competent authorities of a foreign state.

The confirmation is issued in one copy except for the following cases:

• if, in accordance with the legislation of a foreign state, the simultaneous submission of two or more copies of the Confirmation to the tax authority of a foreign state is required, then provided that the competent authorities of the specified state in the prescribed manner notified the Federal Tax Service about the specified provisions of the legislation, the corresponding number of copies of the Confirmation is issued;
• If a taxpayer needs two or more copies of the Confirmation for one calendar year to be sent to several counterparties, if there is an appropriate package of documents for each of the counterparties, one copy of the Confirmation is issued for each counterparty.

Issuance of Confirmation for previous years

Confirmation can be issued not only for the current calendar year, but also for previous years, subject to the availability of all necessary documents corresponding to the requested period.
If Confirmation is required for tax periods earlier than three years preceding the year of filing the application, then the taxpayer must submit additional documents to confirm the fact of payment of the relevant taxes for a certain tax period. Such documents in relation to organizations may be:

• copies of tax returns with a mark from the tax authority;
• bank statements;
• memorial orders;
• tax accounting registers;
• other documents on transactions in respect of which the taxpayer intends to apply the relevant Agreement for a certain tax period.

This provision applies to organizations that, according to the legislation of the Russian Federation, are payers of corporate income tax, tax paid in connection with the application of the simplified taxation system, as well as the unified tax on imputed income for certain types of activities, the unified agricultural tax. Such documents apply to individual entrepreneurs can be:

• copies of income and expense books;
• bank statements;
• payment orders (receipts, notices) with bank marks;
• memorial orders;
• other documents on transactions in respect of which the taxpayer intends to apply the relevant Agreement for a certain tax period.

This provision applies to individual entrepreneurs who, according to the legislation of the Russian Federation, are payers of personal income tax, tax paid in connection with the application of the simplified taxation system, as well as the unified tax on imputed income for certain types of activities, and the unified agricultural tax.

Such documents in relation to individuals may be copies of personal income tax declarations (form 3-NDFL) with a mark from the tax authority and payment documents confirming the payment of taxes on transactions in respect of which the applicant intends to apply the relevant Agreement.

Deadlines for issuing Confirmation

The issuance of Confirmation to citizens of the Russian Federation, foreign citizens and stateless persons is carried out taking into account their actual presence in the Russian Federation, which must be at least 183 calendar days during the tax period – calendar year. Thus, Confirmation for the specified taxpayers is issued for the current year no earlier than 3 July
The period for consideration of applications for issuance of Confirmation is 30 calendar days from the date of receipt of all necessary documents at the MI of the Federal Tax Service of Russia for the data center.

Applications from taxpayers regarding the issue of Confirmation can be sent to the MI of the Federal Tax Service of Russia via the data center by mail or transferred directly to the expedition of the Federal Tax Service of Russia.

In relation to Russian organizations and separate divisions of foreign organizations, the Confirmation is sent by mail to the address (location) of the legal entity.

For individuals, Confirmation is sent by mail to the address specified in the application.

Since February 18, 2008, confirmation of the status of a tax resident of the Russian Federation (hereinafter referred to as the Confirmation) has been issued by the Interregional Inspectorate of the Federal Tax Service for Centralized Data Processing (hereinafter referred to as the MI of the Federal Tax Service of Russia for Data Centers).

The Confirmation is issued to individuals (Russian and foreign) who have tax resident status in accordance with the legislation of the Russian Federation, for the purpose of applying the provisions of treaties (agreements, conventions) of the Russian Federation on the avoidance of double taxation (hereinafter referred to as the Agreements).

S.V. Razgulin,

Active State Councilor of the Russian Federation 3rd class

The taxation of an individual's income is determined by his tax status. The types of income subject to taxation, the size of the applied rate, and the possibility of using tax deductions depend on the tax status. This interview is devoted to the issues of determining tax residency and calculating tax in the event of a change in this status during the year.

- Who are individuals – tax residents of the Russian Federation?
Clause 2 of Article 207 of the Tax Code of the Russian Federation recognizes as tax residents individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months.
At the same time, military personnel and civil servants sent to work abroad are considered for the purposes of the Tax Code of the Russian Federation as tax residents of the Russian Federation.
In addition, in 2015, features are provided for the recognition as tax residents of individuals who were in the Republic of Crimea and Sevastopol in 2014.

- Does tax residency depend on citizenship?
According to the Tax Code of the Russian Federation, no. A Russian citizen may not be a tax resident of the Russian Federation. The following can be recognized as tax residents of the Russian Federation: a foreign citizen, a stateless person.
At the same time, it is necessary to take into account the agreements the Russian Federation has with foreign countries. An international agreement may establish a different procedure for determining residence. In particular, provide options for resolving situations where an individual is a resident of both Contracting States. For example, in such a situation, recognize a person as a resident of the Contracting State in which he has permanent residence.
On January 1, 2015, the Treaty on the Eurasian Economic Union dated May 29, 2014 came into force. Taking into account Article 73 of the Treaty, personal income tax is imposed on the income of a resident of a state party to the Treaty (Republic of Belarus, Republic of Kazakhstan) from employment on the territory of the Russian Federation from the first day of work under an employment contract at a rate of 13%. That is, at the rate provided for in Article 224 of the Tax Code of the Russian Federation for residents.
From January 2, 2015, this procedure also applies to residents of the Republic of Armenia. In the near future, it will extend to residents of the Kyrgyz Republic.
It seems that the application of a 13% rate to income from employment in the Russian Federation does not mean automatic recognition of persons from the above states as tax residents of the Russian Federation. Their tax status is determined in a general manner - depending on the time spent in the Russian Federation. Therefore, if at the end of the tax period they are not recognized as tax residents of the Russian Federation, their income is subject to taxation at a rate of 30%. Information about the impossibility of withholding the taxpayer's debt must be submitted to the tax authority in the manner established by paragraph 5 of Article 226 of the Tax Code of the Russian Federation.

- What period for determining the time of stay is taken as 12 months?
When determining an individual's status, any continuous 12-month period must be taken into account. The specified period may begin in one tax period and end in another (for example, from April 15, 2014 to April 14, 2015). Moreover, during the specified period, 183 days themselves can be accumulated in the aggregate (summed up) - it is not necessary that they be spent in the Russian Federation continuously.
Dates of entry and exit are taken into account when calculating the days of stay in Russia.
At the same time, treatment, training (no more than 6 months) outside the Russian Federation, and since 2015, also performing work (providing services) in offshore hydrocarbon fields (regardless of the duration of work) does not interrupt the period of stay in the Russian Federation

Is it possible to immediately apply a 13% rate if the organization is sure that the individual will work in the Russian Federation for more than six months in the current tax period?
No, the expected period of stay of an individual in the Russian Federation is not taken into account (letter of the Ministry of Finance of Russia dated November 15, 2007 No. 03-04-06-01/394). If the tax authority reveals untimely withholding of tax, the fine under Article 123 of the Tax Code of the Russian Federation will be 20% of the unwithheld amount.
Before the expiration of 183 days of stay in the Russian Federation, the income of an individual must be taxed as the income of a non-resident - as a general rule, at a rate of 30%. Only for dividends and labor income of certain categories of non-residents, paragraph 3 of Article 224 of the Tax Code of the Russian Federation establishes reduced rates.

- How to confirm tax residency for personal income tax?
The Tax Code of the Russian Federation does not establish a list of documents confirming the actual presence of individuals in the Russian Federation. Responsibility for the calculation, withholding and transfer of tax, including the correct determination of the tax status of the income recipient, lies with the tax agent.
Law enforcement practice is based on the right of a tax agent to demand from the taxpayer any documents drawn up in accordance with the law, allowing to establish the number of calendar days of a given person’s stay on the territory of Russia. Such documents include certificates from the place of work, issued on the basis of a work time sheet, copies of a passport with marks from border control authorities about crossing the border, and a certificate of registration at the place of temporary stay.
It is advisable for the tax agent to retain documents submitted by an individual that relate only to confirmation of tax status at least until the end of the relevant current tax period.

What if the taxpayer reports that in the period preceding the payment of income, he was abroad for treatment?
The period of treatment up to 6 months inclusive is counted towards the period of stay in Russia. Treatment (receipt of medical services) can be confirmed by an individual by an agreement with a foreign medical organization, certificates of the time spent on treatment, or marks in a foreign passport.

What should a tax agent do if an individual refuses to provide documents confirming his residence?
When there are no supporting documents, and there are reasonable doubts that a person is a resident, the tax agent is recommended to apply a rate of 30% rather than 13%. At least until mid-July (if the person started working in January). If the taxpayer subsequently provides the tax agent with documents indicating that at the time of payment of income he was a tax resident of the Russian Federation, the tax amounts withheld at the rate of 30% turn out to be overpaid.

Let's assume that the employee is recognized as a tax resident. Is it necessary to check his status as a resident in the future?

Tax status is determined on each date the income is paid. This rule should be followed if there is reason to believe that the residence of an individual may change during the year.
The final tax status of an individual, which determines the taxation of income received by him during the tax period, is established based on the results of the tax period (calendar year). But in most cases, before the end of the tax period, one can conclude that the status of an individual will not change, and accordingly choose the rate to be applied to his income: 13% or 30%.
It should be borne in mind that the tax status changed at the end of the year applies to income received from January 1 of the year, and not from the moment of such change.
Please note that recalculation is made only for the tax period in which the person’s status has changed. For the previous tax period, tax obligations are not revised.

It may happen that a person recognized as a tax resident on the dates of payment of income terminates relations with the tax agent until his final status is determined based on the results of the current tax period. In this case, a possible subsequent change in the tax status of an individual does not affect the duties of the tax agent.

- Is it necessary to check the tax status when concluding civil contracts?
Of course it is necessary. At the same time, difficulties arise for the tax agent, especially when a long-term civil law agreement has been concluded with an individual, and the opportunity to verify the individual’s presence at the workplace is absent or not intended at all (for example, in a transaction to lease non-residential premises from an individual who is not a individual entrepreneur). Therefore, recommendations for a tax agent to check the status of the income recipient are relevant for each payment of income before the individual’s final tax status is formed in the tax period.

- What if an individual sells his apartment in the Russian Federation and at the same time permanently resides abroad?

Income from the sale of property located in Russia is subject to taxation in the Russian Federation.
Clause 17.1 of Article 217 of the Tax Code of the Russian Federation exempts from taxation income received by tax residents of the Russian Federation for the corresponding tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the said property located in taxpayer's property for 3 years or more.
If an individual stays in the Russian Federation for less than 183 days in a tax period, such person is not recognized as a tax resident of the Russian Federation. Income from the sale of real estate owned by him in a given tax period will be subject to taxation in full. For such income, an individual must submit a declaration and pay tax on his own.

Tax authorities will be interested in fulfilling the obligation to pay tax by receiving information from Rosreestr authorities about the transfer of ownership of real estate.

The employee became a tax resident during the tax period. How can he return the amount of tax withheld at a rate of 30%?
If the employee continues to work for a tax agent, then during the remaining time until the end of the tax period, the amount of excess tax withheld will be counted towards the payment of tax at a rate of 13% (no tax will be charged). This approach is reflected in the letter of the Ministry of Finance of Russia dated August 12, 2011 No. 03-04-08/4-146.
The Tax Agent of the Russian Federation does not provide for the ability of a tax agent to offset taxes excessively withheld from the income of an individual in one period against the fulfillment of his obligation to pay tax in another period.
The return of the tax amount to the taxpayer, in connection with the recalculation at the end of the tax period in accordance with his acquired status of tax resident of the Russian Federation, is made by the tax authority in the manner specified in paragraph 1.1 of Article 231 of the Tax Code of the Russian Federation and Article 78 of the Tax Code of the Russian Federation.
An individual must submit to the tax office a declaration, documents on overpaid tax, and confirmation of his tax status.

- What actions should be taken if an employee changes from a resident to a non-resident?

In this case, personal income tax must be recalculated upward - from 13 to 30% and without providing the employee with tax deductions (standard, social, property). The recalculation is done from the beginning of the calendar year in the month in which it became clear that the employee’s tax status for the current year can no longer change.
Personal income tax amounts calculated from the beginning of the year at a rate of 13% are sent to offset the tax calculated at a rate of 30% (clause 3 of Article 226 of the Tax Code of the Russian Federation).

If the organization was unable to withhold the entire amount of personal income tax recalculated at a rate of 30%, then no later than January 31 of the following year it is obliged to notify the inspectorate and the employee about this fact and the amount of debt.

Let's assume a different situation. The organization sent workers to work abroad, but continued to withhold taxes from their wages...

The income of a non-resident is taxed in the Russian Federation only if it is received from sources in the Russian Federation - from Russian persons.
Income from performing work outside the Russian Federation refers to income from sources outside the Russian Federation. Therefore, such income received by non-residents is not taxed in the Russian Federation, regardless of who made the payment (letter of the Ministry of Finance of Russia dated 02/09/2015 No. 03-04-05/5273). In this case, the organization made a mistake not in determining the status of the employee, but in determining the source of income. Amounts of tax excessively withheld by the organization must be returned to its employees in accordance with paragraph 1 of Article 231 of the Tax Code of the Russian Federation.
A similar refund procedure applies if the organization, upon presentation by an individual of documents confirming his permanent presence on the territory of the Russian Federation, withheld tax at a rate of 30%. This is not a recalculation of amounts due to a change in status, but an excessive collection of tax due to its incorrect determination.

Since 2015, tax resident status has begun to play a big role. The Tax Code of the Russian Federation includes provisions on a controlled foreign company and on the actual recipient of income.
Absolutely right. Since 2015, income received from sources outside the Russian Federation includes the amount of profit of a controlled foreign company. This became income for tax residents of the Russian Federation, recognized in accordance with the Tax Code of the Russian Federation as controlling persons of this company (clause 8 of paragraph 3 of Article 208 of the Tax Code of the Russian Federation).
When paying income to a foreign company from sources in the Russian Federation, it can indicate that the actual recipient of the income (beneficiary) is an individual - a tax resident of the Russian Federation. In this case, taxation of the paid income is carried out in accordance with part two of the Tax Code of the Russian Federation (Article 7 of the Tax Code of the Russian Federation).
The implementation of these provisions of the Tax Code of the Russian Federation will require tax residents of the Russian Federation to submit tax returns and pay tax on the income due to them.

- How to confirm Russian tax residency to offset foreign taxes?
For the purposes of applying agreements on the avoidance of double taxation, including the payment of taxes provided for by these agreements on the territory of the Russian Federation, an individual may obtain confirmation of tax residence of the Russian Federation. To confirm the actual status of a tax resident of the Russian Federation, you should contact the Interregional Inspectorate of the Federal Tax Service for centralized data processing.

The concept of “tax resident” can be applied to Russian organizations, branches, representative offices and other separate divisions of foreign organizations operating in the Russian Federation, Russian and foreign individuals, including individual entrepreneurs. Having the status of a tax resident of the Russian Federation affects the procedure for taxation of persons in accordance with Russian legislation, as well as in accordance with international treaties that the Russian Federation has concluded with foreign states. We will tell you in our material when an organization or individual is a tax resident of the Russian Federation, and we will also provide a sample application for a citizen to confirm the status of a tax resident of the Russian Federation.

Are you a tax resident of the Russian Federation?

We present in the table the conditions under which in 2017 individuals and organizations are tax residents of the Russian Federation.

* The period of stay of an individual in the Russian Federation is not interrupted by periods of his departure for treatment or training for a period of less than 6 months, as well as to perform labor or other duties at offshore hydrocarbon fields.

Confirmation of Russian tax resident status

We talked about confirmation of tax resident status by an organization in.

To receive an official document from the tax department on tax residency, an individual, as well as an organization, must submit an application to the Interregional Inspectorate of the Federal Tax Service for Centralized Data Processing (MI Federal Tax Service of Russia for Data Centers) in accordance with the requirements of the Information message of the Federal Tax Service of the Russian Federation “On the procedure for confirming the status of a tax resident of the Russian Federation”. Federation".

Here's an example of such a statement:

As for confirming the status of a tax resident in cases not related to the payment of taxes and fees on the territory of the Russian Federation provided for by treaties on the avoidance of double taxation, tax legislation does not oblige an individual to confirm the status of a tax resident of the Russian Federation to a tax agent, for example, an employer (Letter of the Federal Tax Service dated 13.03 .2008 No. 04-1-01/0911). At the same time, at his own request or at the request of a tax agent, an individual can provide supporting documents (Letters from the Ministry of Finance

Since January 16, 2018, confirming the status of a tax resident of the Russian Federation, as well as checking its availability, has become much easier. This can be done remotely, almost online, on the official website of the Russian Tax Service, where a new service of the same name has launched. It can be used for tax purposes to confirm their status not only by individuals, but also by individual entrepreneurs and legal entities. We tell you how the new service works.

New procedure for confirming tax residence

Since mid-January 2018, confirmation of the status of a tax resident of the Russian Federation has become possible using a new electronic service on the website of the Federal Tax Service of Russia. It’s called “Confirmation of the status of a tax resident of the Russian Federation”:

Let us recall that from July 1, 2017, tax authorities have a new obligation: upon application, issue to him or his representative an electronic or paper document confirming the status of a tax resident of the Russian Federation (subclause 16, clause 1, article 32 of the Tax Code of the Russian Federation).

The paper form, electronic format and procedure for issuing a certificate confirming the status of a tax resident of Russia are fixed by Order of the Federal Tax Service dated November 7, 2017 No. ММВ-7-17/837.

To be more precise, this order contains a sample application confirming the status of a tax resident of the Russian Federation and the status document itself (it does not have a separate name).

How to register

To begin confirming your status as a tax resident of the Russian Federation, you need to register in the new service. There are several ways:

• via email and password;
• TIN + password from the individual’s personal account on the Federal Tax Service website;
• qualified ES certificate;
• Gosusug website account.

Who is the new service intended for?

It is interesting that this service is addressed not only to ordinary individuals (Article 207 of the Tax Code of the Russian Federation). It also provides confirmation of the status of tax resident of the Russian Federation of a legal entity (Article 246.2 of the Tax Code of the Russian Federation) and an individual entrepreneur.

For this purpose, a special unique verification code is now used, which tax authorities automatically put on each document (see the last line in the figure above).

Absolutely all interested parties can check whether a document confirming the status of a tax resident of the Russian Federation was actually issued on the Federal Tax Service website. No authorizations, passwords, codes, logins, etc. are needed.

It will be possible to obtain a document confirming your Russian tax resident status faster.

Information from the Federal Tax Service dated October 18, 2019 “The Federal Tax Service of Russia has reduced the period for issuing documents confirming the status of a tax resident of the Russian Federation.” From October 22, 2019, the time period for issuing a document confirming the status of a tax resident of Russia has been reduced. The processing time for electronic applications is 10 days, and for paper applications - 20 days.
The procedure for issuing a document has been accelerated and made possible thanks to the service “Confirmation of the status of a tax resident of the Russian Federation.”

From July 1, 2017, tax authorities are required, at the request of a taxpayer, to provide the taxpayer (his representative) with a document in electronic form or on paper, confirming status tax resident RF, in the order, form and format that will be approved by the Federal Tax Service of Russia (clause 16, clause 1, article 32 of the Tax Code of the Russian Federation).

Order of the Federal Tax Service of Russia dated November 7, 2017 N ММВ-7-17/837@ determines the form and procedure for issuing confirming status of the document, as well as the application form for its issuance.

According to the Information of the Federal Tax Service of Russia dated January 16, 2018, form an application and receive a document in PDF format, confirming status tax resident can be found on the official website of the Federal Tax Service of Russia through the electronic service " Confirmation status tax resident RF".

Order of the Federal Tax Service of November 7, 2017 N ММВ-7-17/837@
"On approval of the application form for the submission of a document confirming the status of a tax resident of the Russian Federation, the form of a document confirming the status of a tax resident of the Russian Federation, the procedure and format for its submission in electronic form or on paper"

In accordance with paragraph 4 of Article 31 and subparagraph 16 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 1998, No. 31, Article 3824; 2006, No. 31, Part 1, Article 3436; 2014, No. 45 , Art. 6157; 2015, N 18, Art. 2616; 2016, N 49, Art. 6844; 2017, N 30, Art. 4453) and subclause 5.9.37 of clause 5 of the Regulations on the Federal Tax Service, approved by decree of the Government of the Russian Federation dated September 30, 2004 N 506 “On approval of the Regulations on the Federal Tax Service” (Collected Legislation of the Russian Federation, 2004, N 40, Art. 3961; 2015, N 15, Art. 2286; 2017, N 29, Art. 4375) , I order:

1. Approve:

an application form for the submission of a document confirming the status of a tax resident of the Russian Federation, in accordance with Appendix No. 1 to this order;

the form of a document confirming the status of a tax resident of the Russian Federation, in accordance with Appendix No. 2 to this order;

the procedure for submitting a document confirming the status of a tax resident of the Russian Federation, in accordance with Appendix No. 3 to this order.

2. Establish that in electronic form a document confirming the status of a tax resident of the Russian Federation is sent in PDF format.

3. The heads (acting heads) of the departments of the Federal Tax Service for the constituent entities of the Russian Federation should bring this order to the attention of lower tax authorities and ensure its application.

4. Control over the implementation of this order is entrusted to the deputy head of the Federal Tax Service, who coordinates the work on methodological and organizational support for the work of the Federal Tax Service of Russia and territorial tax authorities on the application of international treaties of the Russian Federation on the avoidance of double taxation.

Appendix No. 3
to the order of the Federal Tax Service of Russia
from 07.11.17 N ММВ-7-17/837@

Order
submission of a document confirming the status of a tax resident of the Russian Federation

1. This Procedure establishes the procedure for submitting a document confirming the status of a tax resident of the Russian Federation, in accordance with subparagraph 16 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 2006 , No. 31 (part 1), Article 3436; 2016, No. 49, Article 6844; 2017, No. 30, Article 4453) and subclause 5.9.37 of clause 5 of the Regulations on the Federal Tax Service, approved by the Decree of the Government of the Russian Federation dated September 30, 2004 N 506 “On approval of the Regulations on the Federal Tax Service” (Collection of Legislation of the Russian Federation, 2004, N 40, Art. 3961; 2015, N 15, Art. 2286; 2017, N 29, Art. 4375) for organizations, individuals who are individual entrepreneurs, individuals who are not individual entrepreneurs (hereinafter referred to as taxpayers).

2. The status of a tax resident of the Russian Federation is determined in accordance with Articles 207 and 246.2 of the Code (Collected Legislation of the Russian Federation, 1998, No. 31, Article 3824; 2001, No. 1 (Part 2), Article 18; 2006, No. 31 ( Part 1), Article 3436; 2013, No. 40 (Part 3), Article 5038; 2014, No. 48, Article 6660; 2015, No. 24, Article 3377; 2016, No. 7, Article 920; 2017, N 15 (part 1), article 2133; N 30, article 4453).

3. Confirmation of the status of a tax resident of the Russian Federation is carried out by issuing the Federal Tax Service of Russia or the territorial tax authority authorized by it (hereinafter referred to as the authorized tax authority) of a document confirming the status of a tax resident of the Russian Federation, in the form according to Appendix No. 2 to this order.

4. A document confirming the status of a tax resident of the Russian Federation is issued to the taxpayer (his representative(1)) on the basis of an application for the submission of a document confirming the status of a tax resident of the Russian Federation (hereinafter referred to as the Application). Documents on facts and circumstances requiring confirmation of the taxpayer’s status as a tax resident of the Russian Federation may be attached to the Application.

5. Application (2) is submitted to the Federal Tax Service of Russia or the authorized tax authority by the taxpayer or his representative on paper in the form in accordance with Appendix No. 1 to this order in one of the following ways chosen by him:

by mail;

https://www.nalog.ru.

6. The period for consideration of the Application is 40 calendar days from the date of its receipt by the Federal Tax Service of Russia or the authorized tax authority.

7. A document confirming the status of a tax resident of the Russian Federation is issued for one calendar year (preceding the day of submission of the Application to the tax authority or the current calendar year).

For the purposes of applying international treaties of the Russian Federation on the avoidance of double taxation, a document confirming the status of a tax resident of the Russian Federation is issued for each source of income and property.

8. The issuance of a document confirming the status of a tax resident of the Russian Federation is made based on the results of consideration of the Application if there are documents on facts and circumstances requiring confirmation of the status of a tax resident of the Russian Federation and is issued on paper in the form according to Appendix No. 2 to this order or in electronic form in PDF format.

A document confirming the status of a tax resident of the Russian Federation is sent to the taxpayer or his representative depending on the method of receiving the document chosen by him:

on paper by mail;

in electronic form through the official website of the Federal Tax Service of Russia on the Internet information and telecommunications network https://www.nalog.ru.

9. The fact of issuing a document confirming the status of a tax resident of the Russian Federation can be confirmed by entering the verification code contained in the document specified in paragraph 7 of this Procedure in the service on the official website of the Federal Tax Service of Russia on the Internet information and telecommunications network https:/ /www.nalog.ru.

10. If, based on the results of consideration of the Application, the status of a tax resident of the Russian Federation is not confirmed, the taxpayer (his representative) is informed about this in the method chosen by the taxpayer (his representative) to receive a document confirming the status of a tax resident of the Russian Federation.

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(1) Hereinafter, the powers of the taxpayer’s representative are documented in accordance with Articles 27 and 29 of the Code (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 27 (Part. 1), Article 2700; 2009, No. 30, Article 3739; 2011, No. 47, Article 6611; 2017, No. 30, Article 4453), as well as Articles 182 and 185 of the Civil Code of the Russian Federation (Collection of Legislation of the Russian Federation , 1994, No. 32, Article 3301; 2013, No. 19, Article 2327; 2017, No. 31 (Part 1), Article 4808).

(2) The taxpayer has the right to attach to the Application documents confirming his status as a tax resident of the Russian Federation.

Information from the Federal Tax Service dated January 16, 2018.
" You can now confirm your status as a tax resident of the Russian Federation in an electronic service"

From January 16, 2018 The electronic service of the Federal Tax Service of Russia “Confirm the status of a tax resident of the Russian Federation” was launched.

You can register in the service using email or TIN with a password from the personal account of an individual.

The service allows individuals and individual entrepreneurs and legal entities to quickly submit an application and receive a document in PDF format confirming the status of a tax resident of the Russian Federation. In this case, the user only needs to send an application; additional documents are optional. To receive a document confirming the status of a tax resident of the Russian Federation on paper when creating an application, you must check the “send document on paper” box.

Using the service, you can also track in real time the status of consideration of an application from the moment of its registration with the Federal Tax Service of Russia.

A document confirming the status of a tax resident of the Russian Federation now has a unique verification code, which is generated automatically for each document. With its help, in a special section of the service “To all interested parties” you can check whether a document confirming your tax resident status was actually issued.

In 2017, the Federal Tax Service of Russia issued more than 32 thousand documents confirming the status of a tax resident of the Russian Federation, which is 6% more than in 2016 and 14% than in 2015. The electronic service will significantly simplify the procedure for taxpayers to confirm their tax status. In addition, tax agents and competent authorities of foreign countries will now be able to check confirmation of the status of a tax resident of the Russian Federation on the Internet using a verification code.

The service was developed in accordance with subparagraph 16 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation and Order of the Federal Tax Service of Russia dated November 7, 2017 N ММВ-7-17/837@ "On approval of the application form for the submission of a document confirming the status of a tax resident of the Russian Federation, document form , confirming the status of a tax resident of the Russian Federation, the procedure and format for its submission in electronic form or on paper."

Order of the Federal Tax Service of December 26, 2017 N ММВ-7-17/1093
"On the transfer of powers to the Interregional Inspectorate of the Federal Tax Service of Russia for centralized data processing to issue documents confirming the status of a tax resident of the Russian Federation, in electronic form or on paper"

In accordance with subparagraph 16 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 1998, N 31, Art. 3824; 2017, N 49, Art. 7315), as well as the order of the Federal Tax Service of Russia dated November 7, 2017 N MMV- 7-17/837@ "On approval of the application form for the submission of a document confirming the status of a tax resident of the Russian Federation, the form of a document confirming the status of a tax resident of the Russian Federation, the procedure and format for its submission in electronic form or on paper" (registered by the Ministry of Justice of the Russian Federation Federation 09.12.2017, registration number 49015) I order:

1. Establish that the authorized territorial tax authority of the Federal Tax Service for issuing documents confirming the status of a tax resident of the Russian Federation, in electronic form or on paper, is the Interregional Inspectorate of the Federal Tax Service of Russia for centralized data processing.

2. Entrust control over the implementation of this order to the deputy head of the Federal Tax Service, who coordinates the work on methodological and organizational support for the work of the Federal Tax Service of Russia and territorial tax authorities on the application of international treaties of the Russian Federation on the avoidance of double taxation.

Electronic service address: https://service.nalog.ru/nrez/

Interregional Inspectorate of the Federal Tax Service of Russia for centralized data processing

Contacts

Physical adress:

Legal address:

125373, Moscow, Pokhodny proezd, building 3