Procedure established for Russian Federation tax resident status confirmation
On December 9, 2017, FTS of Russia Order dated 07.11.2017 No. ММВ-7-17/837@ “On application form approval for submitting a document confirming the Russian Federation tax resident status, form of document confirming the Russian Federation tax resident status, procedure for and format of, its presentation in electronic form or as hard copy” entered into force.
In accordance with the order, the Russian Federation tax resident status confirmation shall be carried out through issuing a document by the FTS of Russia or an authorised territorial tax authority, as will confirm the appropriate status.
Document issuance shall be performed based on taxpayer’s or his/her representative’s application on granting thereof. The application may have documents enclosed as regards facts and circumstances requiring the confirmation of the taxpayer as the Russian Federation tax resident.
Such documents shall include, without limitation:
- agreement (contract);
- documents confirming the right to possess property;
- resolution by the general meeting of shareholders on the payment of dividends or other documents confirming the payment of dividends;
- copies of payment orders or cashier’s checks,
- accounting statements or other source documents.
The application may have also document copies enclosed as shall confirm the individual’s stay within the Russian Federation territory in the period of time the document is necessary to receive for, which shall confirm the Russian Federation tax resident status. If documents in a foreign language are enclosed to the application, such documents must be translated into Russian and certified in accordance with the procedure established by Russian Federation laws.
The application shall be made available as hard copy personally or by mail, or electronically via FTS of Russia official web-site in an online environment. The application consideration period shall be 40 calendar days.
The document confirming the Russian Federation tax resident status shall be issued for 1 calendar year and with respect to each source of revenue, piece of property. Document issuance shall be made, given documents as regards facts and circumstances requiring the Russian Federation tax resident status confirmation and shall be executed as hard copy or as an e-document.
As may be selected by a taxpayer (his/her representative), the document shall be forwarded thereto as hard copy by mail or electronically via FTS of Russia official web-site in the Internet. In the event that no Russian Federation tax resident status is confirmed according to the application consideration results, then the taxpayer (his/her representative) shall be informed thereof by means selected by the taxpayer (his/her representative) for receiving the document confirming the Russian Federation tax resident status.
The following documents have been approved by the order:
- application form for submitting a document confirming the Russian Federation tax resident status;
- document form, as shall confirm the Russian Federation tax resident status;
- rocedure for submitting a document confirming the Russian Federation tax resident status.
This Information Letter has been prepared for the purpose of notifying stakeholders of changes to legislation, as may be of particular interest.
This Information Letter shall constitute no legal opinion, nor may supersede the necessity of legal advice or opinion obtaining in specific practical situations.
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