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How to get a residence cetificate?

Information statement concerning confirmation procedure of a Russian tax resident status

Since 18.02.2008 issuance of confirmation certificates of a Russian tax resident status (hereinafter – the Confirmation) is performed by the Interregional Inspectorate of the Federal Tax Service of Russia for centralized data processing (hereinafter - Inspectorate).

The Confirmation can be issued to Russian legal entities, branch offices, representation offices and other separate subdivisions of foreign legal entities operating in Russia Federation (hereinafter separate subdivisions of foreign legal entities), citizens of Russian Federation, foreign citizens and apatrides as well as to individual entrepreneurs, registered with tax authorities and paying taxes and duties covered by treaties (agreements, conventions) for the avoidance of double taxation (hereinafter the Agreements).

Issuance of Confirmation is exercised in the following way:
  • issuance of official standard form document;
  • verification of the form set by the legislation of a foreign country with the signature of the responsible official provided that the competent authorities notified the FTS of Russia concerning existence of such forms or if the relevant information is posted on the official web-site of the competent foreign state.

Confirmation is issued in a single copy unless:
  • foreign country legislation requires submission of two or more copies of the Confirmation. In this case provided that the competent authorities of such a country duly notified the FTS of Russia concerning relevant legislative requirements the corresponding number of copies of the Confirmation is issued.
  • taxpayer demands two or more copies of the Confirmation for one tax year in order to address them to several contractors given that the certain list of documents is available in relation to each of contractor. One copy of the certification is issued for each contractor.
Certification may be issued for the previous calendar years as well as for the current calendar year, given that the certain list of documents for each of the period requested is available.

Reference
 
In case if Confirmation is required for the tax period over 3 years prior to the day of filling of an application the taxpayer should present additional documents to confirm the payment of certain taxes for the corresponding tax period.

In relation to legal entities the list of documents is as follows:
  • copies of tax returns stamped by the tax authorities.
  • bank statements
  • payment orders(receipt or notification) stamped by the bank
  • transaction memo
  • other documentation concerning operations with relation to which the taxpayer wants to apply double taxation treaty for the certain tax period

The mentioned above provision relates to legal entities-payers of corporate profit tax, tax paid due to application of the Simplified taxation system, a single tax on imputed income for individual activities and a single agricultural tax in confirmation with the Russian law

In relation to individual entrepreneur the list of documents is as follows:
  • copy of a ledger
  • bank statements
  • payment orders(receipt or notification) stamped by the bank
  • transaction memo
  • other documentation concerning operations with relation to which the taxpayer wants to apply double taxation treaty for the certain tax period.

The mentioned above provision relates to individual entrepreneurs-payers of personal income tax, tax that is paid in accordance to the Simplified taxation system, a single tax on imputed income for individual activities and a single agricultural tax in confirmation with the Russian law

In relation to individuals it can be copies of individual tax returns (form 3-НДФЛ) stamped by the tax authorities and billing documents confirming payment of operations in relation to which the taxpayer wants to apply double tax treaty.

The issuance of the Confirmation to the citizens of the Russian Federation, foreign citizens and apatridies is performed in accordance to their factual presence on the territory of the Russian Federation which must not be less than 183 calendar days for the tax period – calendar year. Thus the Confirmation is issued to the corresponding taxpayers not earlier than 3 of July.

The procedure of the Confirmation issuence to Individual entrepreneurs for the purposes of application of a double taxation treaty for operating income, obtained in the course of their business activities on the territory of foreign state or with regards to property located in a foreign country, belonging to them on the right of possession and/or ownership and used for business purposes is executed in the order similar to issuance of the Confirmation to companies, i.e. without taking into account the fact of their presence on the territory of the Russian Federation for 183 days.
 
In case if taxpayers requisites change the issued Confirmation includes actual taxpayers requisites.

When filing such confirmation to foreign tax authority taxpayer should enclose documents representing changes in requisites of a taxpayer and documents confirming validity of new requisites.

In case if foreign tax authority denies to accept such Confirmation taxpayer should send a claim to Ministry of Finance of the Russian Federation. Claim should be supported with documents confirming existing situation for purposes of resolving it within frames of article which regulates execution of mutual agreement procedure of relevant Agreement.

Application processing is executed within 30 calendar days after all necessary documents are filed to Inspectorate.

Taxpayers claims regarding Confirmation issuance may be filed to Inspectorate via mail or direct to FTS of Russia.

Confirmations are sent via mail to Russian legal entities or separate subdivisions of foreign legal entities.

Confirmation for individuals is sent via mail to address mentioned in claim.

Inspectorates correspondence address: 125373, г. Москва, Походный проезд, домовладение 3, строение 2. Tel. 913-07-60

Receiving office of Federal Tax Service of Russia: г. Москва, Неглинная ул., д. 23. Working hours: Monday – Thursday 09.00 – 18.00, Friday 09.00 – 16.45. Lunch break: 12.30 – 13.15

List of documents required for Confirmation issuance

For Russian legal entities and separate subdivisions of foreign legal entities:
a) Claim printed on organizations letter form which should include:
  • organizations full name, companies registered address, taxpayers identification number, principle state registration number, tax registration reason code;
  • calendar year for which Confirmation is required;
  • tax authority of foreign state which will receive Confirmation;
  • list of enclosed documentation.
Claim must be signed by head of organization or by his authorized representative.
b) copies of documents confirming the possibility or a fact of income acquisition in foreign state. List of such documents:
  • contract;
  • decision of general meeting of shareholders;
  • incorporation documents
Copies of above mentioned documents must be signed by head of organization and verified with organizations stamp.

For Russian organizations and separate subdivisions of foreign legal entities for purposes of VAT refund which was included in value of services by residents of EU states:
a) Claim printed on organizations letter form which should include:
  • tax authority of foreign state member of EU which will receive Confirmation for VAT refund.
  • list of enclosed documents.
b) Copy of organization charter i.a. extract containing general information regarding organization (organization name, address and types of activities performed in Russian Federation (with interpretation in English)).
c) Copy of a contract for rendering VAT refund services from foreign state.
d) Copy of a contract for rendering services which according to which.
d) Rendering service contact copy on terms of which VAT refund from foreign state is expected.


For Russian and foreign individuals:
a) Claim prepared in any form which must outline:
  • calendar year for which Confirmation is required.
  • foreign state tax authority which will receive a Confirmation.
  • Applicants name, surname and his/her address.
  • Taxpayers individual identification number.
  • Primary State Registration Number of the Sole Proprietor – only for
  • individual entrepreneurs;
  • List of enclosed documents and contact phone number.
b) copies of documents validating income in foreign state. Following list documents may be attributed to such a category:
  • contract;
  • decision of general shareholders meeting for dividend payout.
  • documents verifying right for receiving pension from foreign states;
  • other documents.
  • Copy of ID document;
  • Table consisting information regarding time (number of days) spent at Russian Federation (not necessary for individual entrepreneurs) in accordance with the form which may be found in appendix.
  • Documents justifying factual location of entities (for the exception of individual entrepreneurs) in Russian Federation for the period not less than 183 calendar days during tax period – calendar year
  • Foreign individuals who are citizens of countries (apatridies who arrived from foreign states) which have agreements regarding visa free regime (confirmation of employment in Russian Federation, working time report, copies of air ticket or railway ticket and other).
Apendix

Table: information regarding time spent in the Russian Federation

Date of arrival

Date of departure

Number of days spent in the Russian Federation

 

 

 

 

 

 

 

 

 

 

 

Total: