Many candidates for a residence permit are interested in whether a foreigner with a residence permit is a resident or a non-resident. This issue is also of interest to employers who are going to enroll the bearer of this permit into the lava of their employees. This directly affects the rate at which the income of such a hard worker will be taxed.
What gives a residence permit
- A foreigner with a residence permit has many privileges. We list the main ones:
- The possibility of an unlimited number of times to leave the territory of the Russian Federation and return back, to be abroad up to six months per year. If there is a residence permit, a resident or non-resident of the Russian Federation, its carrier determines the period spent by him abroad.
- The right not to leave the territory of the Russian state during the entire period of validity of the permit.
- The right to choose the place of residence or stay in Russia, not only in the place of obtaining a residence permit.
- The right to take part in voting in elections at the place of registration.
- Ability to work anywhere.
Also, the advantages include the chance to use the services of a bank, including taking a loan (subject to certain conditions).
Who can become a residence permit holder
For a residence permit, the candidate must collect a certain one and draw up an application. With a package of papers, you need to contact the GUVM department. So, the documents that need to be collected:
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Passport, as well as its translation, confirmed by a notary;
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Evidence that there are grounds for a residence permit;
Documents for housing where the grant will be registered;
Statement of payment of the fee;
Documentary evidence of the availability of funds.
The difference between a resident and a non-resident
When determining whether a resident is an individual or not, in Russia the main thing is the presence or absence of citizenship, registration or status, if we are talking about a foreign citizen.
The answer to the question whether the status of a residence permit indicates whether the bearer is a resident or a non-resident depends not only on the meaning of the term.
In translation, the word to reside sounds like “permanently reside”, “Dwell”. And the residence permit seems to be proof of the fact of continuous residence of a foreign citizen.
But in the Tax Code of the Russian Federation, in the first place is not the status, but the actual things, often not the same.
To determine if a certain person is a resident, you need to calculate what period in the year preceding the current date he was in the Russian Federation. If 183 days or more - the answer is yes, otherwise - no.
For example, you need to find out whether a particular person will be a resident at the end of the current month. In this case, from this number you need to count 1 calendar year ago and see how many days during this time he was on Russian territory, and how many - abroad. If you managed to count that a person was in the Russian Federation for 183 days, then this indicates residency.
Taxation
The difference between the status of a resident and a non-resident initially lies in the tax rates that they pay on their own income. The Tax Code, or rather, part 3 of Article 224 states that non-residents pay 30% of their own income. There are some exceptions that are defined in the same article, in the same part.
The exception includes foreigners who are highly qualified specialists, as well as persons who participate in the state resettlement program. Taxation for them is similar to that for residents - 13%. There are some exceptions:
- Persons who won the lottery - 35% of the amount;
- From dividends - 15%.
But the usual rates are:
- For non-residents - 30%;
- For residents - 13%.
If a foreign citizen with a residence permit is hired, whether he is a resident is an important issue for the manager. From a legislative point of view, it is possible to draw up an employment contract with such an employee, valid for six months, and pay taxes as for a resident.
However, on the other hand, no one can guarantee that a migrant will not leave work and leave before the end of the six-month period. If this happens, it turns out that the tax for it has not been paid, the employer will have to answer.
In order to avoid such troubles, the option is usually applied when initially taxes are paid as for a non-resident. But after all doubtful thoughts about whether a resident employee is a migrant disappear, 13% will be calculated from the RFP.
It should also be answered - if a resident pays taxes excessively, then they must be paid back by the state. For example, if he worked for 181 days without leaving the Russian Federation during this period, all doubts that he is a resident should dissipate. And if he paid 30% of taxes during his work, then the state should return 17% of his total earnings for this entire period.
The countdown of the year does not start from January 1 to December 3, but from the last day of the month in which the foreign citizen received the status of a resident. If this happened, for example, in March, then you need to start counting from March 30 to April 1 of the previous year.
Video:
Ed Sheeran
