Obligation for Russian tax residents to declare and pay personal income tax
The deadline for submitting personal income tax returns for 2022 on 3-NDFL form is May 2, 2023. Our tax consultants let you know to whom and when personal income tax returns should be submitted and describe the possible penalties for unintentional and deliberate failure to declare income and pay personal income tax.
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Possibility of remote work abroad, procedure for paying personal income tax and insurance premiums
In the remote work mode, the employee performs work outside the office, and interacts with the employer via the Internet. It does not matter how far from the location of the employer the place of work of the remote employee is located. There are no restrictions in this case, suggesting that the employee can work remotely while abroad.Read more
Ratification of OECD Multilateral Convention (MLI)
The President of the Russian Federation signed on May 01, 2019 Federal Law No. 79-FZ Ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Tax Base Erosion and Profit Shifting.
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Personal income tax declaration for foreigners in Russia
We would like to remind you that the deadline for declaring personal income tax is April 15. Foreigners who have derived incomes for the work in Russia have to make sure that they make their declaration in a timely manner.
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Personal income tax for foreign employees in Russia
When foreign nationals start working in Russia, they are often baffled by the calculation of income tax because it is dependent on criteria such as the type of work permit (work permit for highly qualified specialists or regular work permit), tax status in Russia and tax status in foreign nationals’ country of origin. We have outlined below the particularities of personal income tax for foreign employees in Russia.Read more