Tax Residency in 90 Days

August 10, 2020

At the beginning of the pandemic, the Organization for economic cooperation and development recommended that countries change their legislation so that isolation does not affect tax residency.

Following the recommendations, on July 31, 2020, the President of the Russian Federation signed amendments to the Tax code, which establish, among other things, new rules for obtaining tax resident status in Russia in 2020.

Thus, an individual who is actually located in the Russian Federation from 90 to 182 calendar days inclusive during the period from January 1 to December 31, 2020, can be recognized as a tax resident of the Russian Federation in the tax period of 2020.

A condition for recognition is that such an individual submits an application drawn up in any form to the tax authority at their place of residence.

The specified application must contain the surname, first name, middle name and taxpayer identification number, and must be submitted to the tax authority within the deadline for submitting the personal income tax return for the period 2020.

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