Who is a resident of the Russian Federation?

A resident of the Russian Federation is a natural or legal entity that has a registration in Russia and is fully subordinate to its national legislation. Basically this term is used in tax and financial relations.

In some countries, foreign citizens or organizations that have all the rights and duties in the country of their functioning or residence are accepted as residents.

A resident of the Russian Federation is:

- Individuals are citizens of Russia. The exception is those citizens of the Russian Federation who are recognized as permanently residing in another foreign country in accordance with the current legislation of the latter.

- Foreign citizens or stateless persons who live permanently in the territory of Russia in accordance with the residence permit, which is stipulated by the legislation of the Russian Federation.

- Legal entities that are established in accordance with the legislation of the Russian Federation.

- Established on the basis of the legislation of the Russian Federation, branches, as well as representatives of legal entities, while located outside the Russian territory.

- Consular offices and diplomatic missions of the Russian Federation, as well as other official Russian missions that are outside its borders. The permanent representative offices of the Russian Federation under intergovernmental and interstate organizations can also be included here.

As mentioned above, the concept in question is most widely used in tax relations. So let's try to figure out who the Russian resident is, how the taxation of his income differs from that for people who do not have this status.

In general, there is an opinion that a person in the presence of Russian citizenship is already its resident. However, it is not. The corresponding status is assigned only on the basis of the period of stay of this citizen in the Russian territory.

So, a resident of the Russian Federation is a citizen of Russia, or maybe a citizen of another state, who is on Russian territory for more than 183 days for consecutive 12 months (calendar). It should be noted that the Russian location is not interrupted if the trips abroad were short-term (up to six months) for the purpose of training or treatment. Otherwise, this citizen is a non-resident.

As in any rule, there are exceptions here. Regardless of the length of stay in the territory, a resident of the Russian Federation can be represented by the following categories of citizens:

- Russian servicemen who serve in foreign countries;

- civil servants who are on business trips outside the Russian territory.

But to persons who are employees of trade missions or consulates, their status is determined in the general order.

A resident of the Russian Federation undergoes a standard taxation in accordance with the current legislation. The definition of the tax base, which collects taxes, as well as the established tax rates allow the taxpayer to take advantage of certain social, standard and certain property deductions.