Main » 2011 » September » 26 » Tax status of an individual is determined on the basis of the tax period
15:08 Tax status of an individual is determined on the basis of the tax period |
On
the issue of determining the tax status of an individual recently gave
an explanation of the Russian Federation Ministry of Finance. In its letter № 03-04-05/6-618 on August 31, 2011 Office clarifies how to determine the final tax status.The
Ministry reminds that to determine the tax status of an individual
should take into account the annual continuous seniority. In this case noted that the length of time it may begin in one year and fiscal period end are as follows.Russian
tax residents will recognize those individuals who in our country are
not less than 183 calendar days during the 12 months following each
other. The final tax status of physical persons determined on the basis of the tax period. He depends on the time spent by physical persons in the territory of our state in this tax period.Office
in a letter also specified that the tax status of a person, after its
final definition, can not change and does not depend on the duration of
the person in Russia in the next tax period. In
the case on the basis of the annual tax period, the person did not
receive resident status, the tax on individual income, withholding at a
rate of 30 percent, the tax agent should not be recalculated.
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