Moscow: Federal Tax Authority Develops Tax Resident of Russia Requirements
The Russian tax authority have published a corresponding order for public discussion. It should be noted that in accordance with this application and documents, individuals may not be recognised as residents of the Russian Federation regardless of the period of their actual presence in Russia, if during the tax period the sanctions of a foreign state applied to individuals who are residents of another country.
Within 30 days from the date of receipt of the application and documents the tax authorities will notify the physical person of the presence or absence of such an opportunity (as per Clause 4 of Article 207 of the Russian Tax Code). A public discussion of the document ended on March 28th.
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