What threatens the loss of tax residency

What is tax residency

Tax residency is a status that defines the relationship between a person and the state in the field of taxes. It depends on how much taxes you pay, when and at what rate. In short, non-residents make deductions only from money received from sources in the Russian Federation, but at a higher rate.

Tax resident The Russian Federation is considered to be one who has been in the country for 183 days or more within 12 months, and not necessarily in a row. If someone has been outside Russia for 183 days or more, he loses this status.

A person retains residency if he or she is studying or receiving medical treatment abroad for less than six months. The status remains with military personnel and officials who go on a business trip, as well as those working in offshore hydrocarbon deposits.

What will change after the loss of tax residency

There are several important implications to be aware of.

Increasing the tax rate

The personal income tax rate for residents is 13%, for non-residents - 30%. But it is worth discussing separately the features of deductions for different sources of income.

Salary

The main type of income from which Russians pay personal income tax, - salary. Usually, tax withholding goes unnoticed, as the employer does it. However, if the fee increases more than twice, then it is impossible to miss it. But there is a nuance here.

If a person has lost his resident status, but continues to receive a salary in a Russian company, it is important what is indicated in his employment contract. If a city in Russia is defined as the place of work, then the news is disappointing: the tax rate will increase.

Moreover, there are situations when a person lost his residence within a year - for example, he left the country in January and lost his status in July. The employer these months paid tax at a rate of 13%. However, the amount will be recalculated retroactively at the new rate from the beginning of the year. This obligation will also fall on the manager, who will deduct the missing amount from future payments. True, you will not lose all the following income entirely. Can only keep 20% from earnings. But in the amount of 30% personal income tax, the shortcoming will be significant.

To make it clearer, let's look at an example. Let's say that the programmer Oleg in the Russian Federation received 150 thousand rubles in his hands, that is, he was charged 172,414 rubles and 13% went in the form of personal income tax. The man left the country on January 9 and has no plans to return. On July 9, he will lose his tax residency. From that day on, his salary in hand will be 120,690 rubles - 70% of the salary. And he will also have to pay 29,310 rubles of underpaid tax for each of the previous six months.

However, if the place of work in employment contract another country is indicated, the employer should not deduct anything else from the salary at all. It is assumed that the employee received the status of a resident in this place and already pays taxes there.

Income from the sale and rental of property

They are also subject to personal income tax at 13% for residents and 30% for non-residents. For example, proceeds from the sale of an apartment or car, if you own them for less than a certain period. But here you can’t get away from the increased rate. If you rented an apartment legally without a status self-employed, you will have to deduct 30%. The self-employed do not pay personal income tax, but tax on professional income, so for them the rate with the loss of residence does not change.

Income earned in the stock market

If you are trading through a Russian broker and have lost your resident status, the rate will increase also from 13 to 30%. But there is an exception: dividends only 15% will be kept from Russian companies.

You will not be able to claim tax deductions

Residents are allowed return part of the personal income taxif they studied, were treated, went in for sports, bought a house, invested, and so on. For example, if a person bought an apartment for 2 million, he could get back 260 thousand of transferred taxes.

Non-residents do not have this option. Moreover, if a person made a deduction in the year when he lost his status, the amount paid will have to be returned.

You do not have to report to the tax office about opening an account abroad

Residents obliged report to the tax office if you opened or closed an account in another country or the account details have changed. Not later than July 1 submit a report to the FTS on the movement of funds on accounts for the previous year.

Non-residents do not need to do this.

How do the tax authorities know that a person is no longer a resident

This is a slippery question, the discussion of which can lead to conclusions from the gray area. Adults decide for themselves what to do. But it is worth calculating the consequences for a longer period. It's just that life is long, and the term for bringing to responsibility for tax offenses is three years.

In fact, there is no norm in the legislation that obliges you to report your residency to the tax office. But in fact, a person must notify his tax agents - the employer, the broker, so that they withhold taxes at the new rate. The service itself learns about your status through tax agents. But he can also ask specifically for the duration of his stay abroad if you reported that you opened an account there or did something else suspicious. The Federal Tax Service has the right to request information from the border service, but so far it is doing it targeted, and not automatically. So there are risks of getting into the focus of attention of the tax authorities.

If this happens, the arrears will be taken from penalties. Additionally, they can be fined, and if the underpayment for the last three years is over 2.7 million, then they can be imprisoned for up to a year.