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Salary highly qualified specialist subject of a foreign individual income tax rate of 13 percent, regardless of source of payment
Russian organization has entered into an employment contract with a foreign qualified technician. His remuneration consists of two parts. The first is paid in Russia (more than 2 million rubles per year), the other comes from abroad. Is
it possible in respect of income received from abroad for carrying out
work in Russia, to apply the tax rate on personal income tax rate of 13
percent? Yes, you can believe in the Finance Ministry. Clarification - in a letter dated 08.09.11 № 03-04-06/6-212.
As you know, employees are not tax residents of Russia, paid a tax on personal income at a rate of 30 percent. This is stated in paragraph 3 of Article 224 of the Tax Code. The exceptions are foreign qualified specialists, whose incomes are taxed at a rate of 13 percent.
The
conditions under which the foreign worker can be considered highly
qualified specialist, given in Article 13.2 of the Federal Law of
25.07.02 № 115-FZ "On Legal Status of Foreign Citizens in the Russian
Federation" (see "How to change the employment relationship with
foreigners.") They are:
- Availability of inmate employment or civil contract;
- Remuneration for carrying out activities in Russia - at least 2 million rubles per one year.
The
letter noted that the procedure for remuneration of foreign experts in
order to apply to his income in personal income tax rate of 13 per cent,
has no meaning. Therefore,
remuneration derived by a qualified technician for carrying out work in
Russia is subject to personal income tax rate of 13 percent, regardless
of source of payment.
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Category: My articles | Added by: AleksandroVSD (23.09.2011)
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