What is the personal income tax rate of a non-resident taxpayer who received income. Taxation of foreign workers. ZN \u003d Kst x D x St x Kv, where

personal income tax and the collection of the correct documents.

How to determine taxpayer status

To determine the status, it is necessary to set the time of the employee's stay in Russia. To do this, request documents that record the date of crossing the border or confirm the period during which he stayed in Russia. A tax resident is an employee who, within 12 consecutive months, actually stays in Russia for 183 calendar days or more.

The period of stay in the country is counted from the day of arrival (entry) of the employee to Russia. Also include the days of departure and return in the number of days of stay in the country. This calculation procedure is confirmed by the regulatory authorities (letters dated October 7, 2010 No. 03-04-06 / 6-245, dated April 24, 2015 No. ОА-3-17 / 1702).

Since the tax status of an employee may change during the year, it is necessary to control the actual duration of his stay in Russia as of the date of receipt of income (Article 223 of the Tax Code of the Russian Federation). If during the calendar year (for example, for January-July) the duration of an employee's stay in Russia has reached 183 days, then by the end of the year his tax status will not change.

Please note that the period of an employee's stay in Russia is not interrupted by periods of his travel abroad:

• for short-term (less than six months) treatment or education;
• for the performance of labor or other duties related to the performance of work (provision of services) at offshore hydrocarbon fields.

What Documents Should an Accountant Check?

The list of documents by which it is possible to establish how many days an employee spent in Russia is not defined by law. Therefore, it can be any documents confirming the fact that an employee is in the country. So, the dates of entry into and exit from Russia can be established according to the marks of the Russian border service:

• in the passport;
• in a diplomatic passport;
• in the official passport;
• in the sailor's passport (sailor's identity card);
• in the migration card;
• in the refugee's travel document, etc.

Marks made in documents by the border services of foreign states (including the states - members of the Customs Union) do not need to be taken into account when determining the tax status: they cannot confirm the length of stay on the territory of Russia (letter of the Ministry of Finance of Russia dated April 26, 2012 No. 03-04-05/6-557).

For example, an employee got a job, but there is no mark in the passport, then other documents can be accepted as proof of stay in Russia. For example, receipts of accommodation in a hotel, documents with a mark of registration at the place of residence. For working employees, proof of their stay in Russia can be timesheets or certificates of employment issued on the basis of these timesheets (letters of the Ministry of Finance of Russia dated June 27, 2012 No. 03-04-05 / 6-782, the Federal Tax Service of Russia dated September 6 2016 No. ОА-3-17/4086).

In addition, regarding the marks of registration at the place of residence, the tax authorities came to different opinions. So the inspectors believe that documents with registration marks at the place of residence (place of stay) can be accepted and counted as the time spent on the territory of Russia (letter of the Federal Tax Service of Russia dated September 6, 2016 No. ОА-3-17 / 4086), and financiers came to Another conclusion is that documents with a registration mark alone cannot confirm how long an employee has been in Russia (letter of the Ministry of Finance of Russia dated June 27, 2012 No. 03-04-05 / 6-782). To avoid disagreements with the inspectors, additionally ask the employee for other documents that can confirm the time of his stay in Russia.

If for some reason an employee does not submit documents confirming the length of his stay in Russia, then you can withhold tax from his income at the rates established for non-residents.

Question from the accountant: “Due to the expiration of the permit to stay in Russia, he quits and leaves the country. The following year, he again enters Russia and gets a job. Is the 12-month period interrupted to determine the tax status of a foreigner? » .

Answer: No, it does not stop. The legislation establishes a unified procedure for determining the tax status of personal income tax payers. The use of a 12-month period to determine the tax status of a personal income tax payer is mandatory. This rule applies regardless of the existence (termination, re-conclusion) of an employment contract with an employee or the reasons why the employee left the territory of Russia.

Question from an accountant: “When determining the status of an employee (resident or non-resident), is it necessary to take into account the days of his stay on business trips and vacations abroad? » .

Answer: No, you don't need to. When traveling abroad for official (personal) reasons, an employee leaves the territory of Russia. And when determining the status of a tax resident, only the days of actual stay in Russia should be taken into account.

Situation from practice: how to determine the tax status of an employee who was sent on a business trip abroad. For example, the work of a citizen of Latvia A.S. Pavlova is associated with business trips. During the year (365 days) he was sent on business trips abroad three times for a period of 100, 20 and 40 days (excluding the day of departure from Russia and return to Russia). In total, the duration of business trips abroad amounted to 160 days. In addition, the employee went on vacation abroad for 24 days (excluding the day of departure from Russia and return to Russia). In total, over the past 12 months, Kondratiev spent 184 days abroad (160 days + 24 days), in Russia - 181 days (365 days - 184 days), that is, less than 183 days. Such an employee cannot be recognized as a Russian tax resident. Therefore, in the reporting year, personal income tax at a rate of 30 percent must be withheld from his income.

What personal income tax rates apply for foreign citizens

The tax rate depends on whether the foreign worker is a Russian tax resident or not. The basic tax rate for income received by tax residents of the Russian Federation from sources in the territory of the Russian Federation and abroad is 13% (clause 1, article 224 of the Tax Code of the Russian Federation). The same rate applies to income received by some non-residents (clause 3 of article 224 of the Tax Code of the Russian Federation). What rates should be applied to foreign citizens are shown in the table: The exception is cases provided for by international treaties on the avoidance of double taxation (Article 7 of the Tax Code of the Russian Federation). For example, from income from the use received by citizens of Ukraine, withhold personal income tax at a rate of 10 percent (Article 12 of the Agreement between the Government of the Russian Federation and the Government of Ukraine dated February 8, 1995). In this case, the recipient of income must submit documents confirming his permanent residence in Ukraine (tax resident status) (letter of the Federal Tax Service of Russia dated April 17, 2006 No. 04-1-04 / 215).

In addition, when calculating personal income tax on the remuneration of foreign workers, it is important to take into account that standard tax deductions apply only to the income of tax residents. That is, if the employee is not a tax resident, then the specified deductions are not due to him.

Personal income tax on foreigners working under patents

Employers can hire visa-free foreigners who have reached the age of 18, if they have (clause 1, article 13.3 of the Federal Law of July 25, 2002 No. 115-FZ). To obtain a patent and work on it, within 12 months, a foreigner needs to pay monthly fixed advance payments for personal income tax (clause 2, article 227.1 of the Tax Code of the Russian Federation). The term of the patent is considered extended for the period for which personal income tax is paid in the form of a fixed advance payment. In this case, an appeal to the territorial bodies of the FMS is not required. Otherwise, the term of the patent expires from the next in which personal income tax is paid in the form of a fixed advance payment.

The amount of fixed advance payments is 1,200 rubles per month (clause 2, article 227.1 of the Tax Code of the Russian Federation). The amount of payments is subject to indexation by the deflator coefficient established for the next financial year. For 2017, the deflator coefficient is set at 1.623 (Order of the Ministry of Economic Development of Russia dated November 03, 2016 No. 698), so in 2017 apply an advance payment in the amount of 1947.6 rubles. (1200 rubles x 1.623).

In practice, there are cases when the payment of personal income tax in the form of advance payments to obtain (renew) a patent is made in different tax periods, in such cases, apply the deflator coefficients established on the date of payment (letter of the Ministry of Finance of the Russian Federation dated February 02, 2016 No. 03- 04-06/4981).

For example, in 2016, advance payments for personal income tax were paid to a foreign citizen using the deflator coefficient established for 2016, the patent expires in 2017. In this case, it is not necessary to recalculate the amount of advance payments for personal income tax, taking into account the deflator coefficient established for 2017.

To offset advances on personal income tax, an employee needs to write an application. There is no approved or recommended form for such a declaration. The employee writes it in any form. The employee attaches a copy of the document on the payment of an advance on personal income tax to the application. Until the employee submits an application, the accountant cannot set off the paid advance on personal income tax; the paid advance cannot be. An example application form is provided below.

To offset the advance on personal income tax, you need to have not only an employee application. The organization must receive a special notice from its own. To do this, you need to send an application to the tax office. The recommended application form is given in Appendix No. 1 to the letter of the Federal Tax Service of Russia dated February 19, 2015 No. BS-4-11 / 2622. In the application, the employer may indicate one employee or attach a list of employees to the application. Such an application can be submitted once during the tax period, that is, during the year. The inspection is obliged to issue a notice to the company within a period not exceeding 10 working days from the date of receipt of an application from it (paragraph 4, clause 6, article 227.1 and clause 6, article 6.1 of the Tax Code of the Russian Federation).

Please note that if on the last day of the month for which the employee is paid income, the company has not received a notification from the tax office, withhold and transfer the entire amount of personal income tax from the employee's earnings.

Personal income tax from the income of citizens of the Eurasian Union

Members of the Eurasian Union should include workers from the following republics: the Republic of Belarus, the Republic of the Republic of Armenia, the Kyrgyz Republic (Treaty on the Eurasian Economic Union of May 29, 2014). Income received from work in Russian Federation, received by individuals - tax residents of these republics, tax at a tax rate of 13 percent, starting from the first day of their work (Article 72 of the Treaty on the Eurasian Economic Union of May 29, 2014). When employed from these republics, it does not mean that these citizens are automatically recognized as tax residents of the Russian Federation. That is, the employee must be not just a citizen of a member state of the EAEU, but a tax resident of this member state (a person with permanent residence), in this case, apply the rate of 13% (letter of the Ministry of Finance of Russia dated March 21, 2017 No. 03-04-05 /16283).

As for the standard tax deductions, then citizens of the member states of the agreement will be able to receive them only after they become tax residents of the Russian Federation (letter of the Ministry of Finance of April 9, 2015 No. 03-04-06 / 20223).

Example. A citizen of the Republic of Kazakhstan A.S. Spirin arrived in Russia on March 1, 2017, immediately got a job in the organization. Starting March 1, 2017, his income is taxed at a rate of 13%. At the same time, he is not entitled to receive tax deductions, since he is not a tax resident of Russia. A.S. Spirin has a baby. From April 25 (provided that the employee does not leave Russia) A.S. Spirin becomes a tax resident of the Russian Federation. Thus, starting from April, A.S. Spirin is entitled to receive a standard tax deduction for a child in the amount of 1.4 thousand rubles. monthly.

Controversial situations from practice

How to recalculate personal income tax when an employee received the status of a resident of Russia

Citizen of Abkhazia A.S. Zakharov works in the Elbrus budgetary institution. From January to March 2017 A.S. Zakharov was a non-resident of the Russian Federation. During this period, he received a salary of 100,000 rubles. From this income, the accountant withheld and transferred to the personal income tax budget at a rate of 30 percent - 30,000 rubles. In April 2017 A.S. Zakharov received the status of a resident. In April, he received a salary in the total amount of 50,000 rubles, personal income tax at a rate of 13 percent - 6,500 rubles. The accountant offset the entire tax from the overpayment, which was formed after the recalculation. The balance of the overpayment in the amount of 23,500 rubles. (30,000 rubles - 6,500 rubles) A.S. Zakharov will return through the tax office, submitting a declaration in the form of 3-NDFL and documents confirming that he has received the status of a resident of the Russian Federation (letter of the Ministry of Finance of Russia dated October 3, 2013 No. 03-04-05 / 41061).

Whether it is necessary to inform the tax office about income paid to foreigners. under the terms of an international treaty. No income tax was withheld from payments.

Yes need. Moreover, the inspection must be informed separately about each payment. Having paid tax-free income to a foreigner, the organization must submit information about this to the tax office at its location. This must be done within 30 working days after the payment of income. There is no standard sample for such information, so the information can be submitted in any form. Or use Form 2-NDFL as a template. In the certificate, be sure to indicate the passport data of the foreigner and attach to it the official confirmation of the status of a tax resident of a foreign state (if any). For example, a resident of Azerbaijan K.M. Sergeev received income from the organization, which, in accordance with an international agreement, is not subject to personal income tax in Russia. The income payment dates are February 29 and March 31, 2016. The organization must submit information about the paid income to the tax office no later than April 13 and May 17, 2016, respectively (paragraphs 7-8 of Article 232 of the Tax Code of the Russian Federation).

At what rate to withhold personal income tax from vacation pay paid to a foreign highly qualified specialist. The employee is not a tax resident.

Withhold personal income tax at a rate of 13 percent. All income of highly qualified specialists from labor activity is subject to personal income tax at a rate of 13 percent. Moreover, regardless of their tax status (resident or non-resident). Employment-related income is not only wages, but also other payments stipulated by an employment contract. Thus, vacation pay, although not a remuneration for labor, is directly related to the performance of labor duties. Therefore, personal income tax from vacation pay must be withheld at a rate of 13 percent, regardless of the tax status of a highly qualified specialist. Use the same rate when calculating personal income tax from compensation for unused vacation, which you pay to a highly qualified specialist upon dismissal. letters of the Ministry of Finance of Russia dated May 23, 2016 No. 03-04-06 / 29406, No. 03-04-06 / 29401).

Previously, the position of financiers was different. Vacation pay does not count as income from employment. So, personal income tax from these incomes must be withheld at a rate of 30 percent. However, with the release of new letters, the previous clarifications are no longer relevant. (Letter of the Ministry of Finance of Russia dated July 4, 2014 No. 03-04-06 / 32423, dated June 8, 2012 No. 03-04-06 / 6-158).

At what rate to withhold personal income tax from royalties to non-residents - foreign citizens who are highly qualified specialists. There is no agreement on the avoidance of double taxation between Russia and the country of residence of the specialist.

Withhold personal income tax at a rate of 30 percent. By general rule payments to foreign citizens who are recognized as highly qualified specialists are subject to personal income tax at a rate of 13 percent, regardless of their tax status. The rate of 13 percent is applied to the income that the employee receives from work on the basis of an employment contract. The copyright transfer agreement is a civil law agreement for the transfer of property rights (Articles 1226, 1234, 1235, 1285, 1286, 1288 of the Civil Code of the Russian Federation). It does not apply to either an employment contract or a civil law contract for the performance of work (provision of services). Therefore, from the royalties of such non-resident citizens, withhold personal income tax at a rate of 30 percent (letter of the Ministry of Finance of Russia dated June 29, 2011 No. 03-04-06 / 6-154).

In all other cases (including when on a business trip or vacation abroad), the period of stay abroad is not included in the number of days of stay in Russia.

This procedure follows from paragraph 2 of Article 207 of the Tax Code of the Russian Federation. This conclusion is also confirmed by the Ministry of Finance of Russia in a letter dated July 26, 2007 No. 03-04-06-01 / 268.

An example of determining the tax status of a person (resident or non-resident) for personal income tax purposes. During the year, the person repeatedly went on business trips abroad for work

The work of a citizen of Moldova A.S. Kondratiev is associated with business trips. During 2015 (365 days), he was sent on business trips abroad three times for a period of 100, 20 and 40 days (excluding the day of departure from Russia and return to Russia). In total, the duration of business trips abroad amounted to 160 days.

In addition, Kondratiev went on vacation abroad for 24 days (excluding the day of departure from Russia and return to Russia).

In total, over the past 12 months, Kondratiev has spent:

• abroad - 184 days (160 days + 24 days);
• on the territory of Russia 181 days (365 days - 184 days), that is, less than 183 days.

Kondratiev is recognized as a tax non-resident.

Situation: Is the 12-month period interrupted when determining the tax status of a foreigner who leaves the country due to the expiration of a residence permit in Russia? Next year he again enters the Russian Federation.

No, it doesn't stop.

The legislation establishes a single procedure by which the tax status of a person is determined when calculating personal income tax for non-residents.

If within 12 consecutive months a person has been in Russia for 183 calendar days or more, he is recognized as a taxable person. .

If during the next 12 consecutive months a person has been in Russia for less than 183 calendar days, he is a tax .

This follows from the provisions of paragraph 2 of Article 207 of the Tax Code of the Russian Federation. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 5, 2008 No. 03-04-06-01 / 115.

The use of a 12-month period to determine the tax status of a personal income tax payer is mandatory. Moreover, if a person pays personal income tax from his income on his own, then the 12-month period is equal to the calendar year in which the income was received (clause 2, article 207, articles 216 and 228 of the Tax Code of the Russian Federation). The legislation does not provide for interruption of this period (including for reasons, for example, termination or re-conclusion of an employment contract, departure and re-entry into the territory of Russia). At the same time, the number of days a person stays in Russia (less than or more than 183 days) during a 12-month period may be interrupted. This is confirmed by the provisions of paragraph 2 of Article 207 of the Tax Code of the Russian Federation.

If a person traveled abroad for treatment or training (for a period not exceeding six months), then the 12-month period is not interrupted. The duration of trips is included in the calculation of 183 days (clause 2, article 207 of the Tax Code of the Russian Federation). At the same time, the purpose of the trip must be documented (for example, when undergoing treatment - by an agreement with a medical institution, a certificate indicating the time of its implementation and a copy of the passport with a border control mark) (letter of the Ministry of Finance of Russia dated June 26, 2008 No. 03-04-06- 01/182).

If a person left the Russian Federation for other reasons (including in connection with the reissuance of migration documents, the termination of an employment contract), then the 12-month period for determining the tax status of a person is also not interrupted. However, days spent abroad should be excluded from the calculation of 183 days (letter of the Ministry of Finance of Russia dated May 26, 2011 No. 03-04-06 / 6-123).

Documents confirming a short stay abroad

Documents confirming that a person is outside Russia for short-term treatment or education include:

• contracts with medical (educational) institutions for treatment (training);

• certificates issued by medical (educational) institutions, indicating the treatment (training) with an indication of its time;

• copies of passport pages with special visas and border control marks on crossing the border.

At the same time, there are no restrictions on age, types of educational institutions and disciplines studied, medical institutions and diseases, the list of countries in which one undergoes training or treatment.

This is stated in the letters of the Ministry of Finance of the Russian Federation of June 26, 2008 No. 03-04-06-01 / 182, the Federal Tax Service of Russia of October 15, 2015 No. OA-3-17 / 3850 and of July 20, 2012 No. OA3- 13/2525.

Traveling abroad matters only for counting the number of days spent in Russia (less than or more than 183 days). It does not interrupt the flow of the 12 month period.

This procedure follows from paragraph 2 of Article 207 of the Tax Code of the Russian Federation.

It is possible that during the year (for example, seven months) the number of days a person stays in Russia will reach 183 days. In this case, it becomes . And this status cannot change until the end of the year. This is confirmed by the letters of the Ministry of Finance of Russia dated March 29, 2007 No. 03-04-06-01/94 and dated March 29, 2007 No. 03-04-06-01/95.

An example of determining the tax status of a person (resident or non-resident) for personal income tax purposes

In June 2014 A.V. Lviv received income from the sale of the car.

Lviv must calculate and transfer personal income tax from the amount received to the budget on their own (subparagraph 2, paragraph 1, article 228 of the Tax Code of the Russian Federation).

To find out what rate to take for calculating personal income tax, Lviv must determine its tax status (resident or non-resident).

The tax period for personal income tax is a year (Article 216 of the Tax Code of the Russian Federation). Lviv must calculate and transfer the tax to the budget based on its results - when the year ends (clause 4, article 228 of the Tax Code of the Russian Federation). Therefore, Lvov determined his tax status as of January 1, 2015 (when 2014 ended, in which he received income from the sale of a car).

The 12 months preceding this date is the period from January 1 to December 31, 2014 (365 days).

During this period, Lvov left Russia only once - for 28 days during his vacation (excluding the day of departure from Russia and return to Russia). During this time, the course of the 12-month period for which Lviv must determine his time in Russia (more or less than 183 days) is not interrupted. However, the 28 days that Lvov rested abroad are not included in the calculation of the time spent in Russia (more or less than 183 days).

Thus, for the next 12 consecutive months of 2014, Lvov spent in the Russian Federation:
365 days – 28 days = 337 days

Since Lvov spent more than 183 days in Russia (337 days > 183 days) in the 12 consecutive months of 2014, he is a Russian tax resident.

Situation: Does a residence permit confirm the time of a person's actual stay in Russia? The actual time of stay in the Russian Federation must be calculated in order to determine the tax status of a person (resident or non-resident) for the purposes of calculating personal income tax

No, it doesn't confirm.

The legislation does not contain a list of documents by which it is possible to establish the number of days spent in Russia to determine the tax status. It can be any documents confirming the fact that a person is in the country. So, the dates of entry into and departure from Russia can be set by the marks:

• in the passport;

• in a diplomatic passport;

• in the official passport;

• in the sailor's passport (sailor's identity card);

• in the migration card;

• in the refugee's travel document, etc.

If there is no mark in the passport (for example, a person came from Ukraine or the Republic of Belarus), then other documents may be proof of their stay in Russia. For example, documents on registration at the place of residence, receipts for accommodation in a hotel. For working people - timesheets or certificates from the place of work, issued on the basis of these timesheets. For students - a certificate from the place of study, which confirms the actual attendance of the educational institution.

This follows from the letters of the Ministry of Finance of Russia dated January 13, 2015 No. 03-04-05 / 69536, the Federal Tax Service of Russia dated May 25, 2011 No. AC-3-3 / 1855.

A residence permit confirms only the right of a foreign citizen (stateless person) to permanent residence in Russia, as well as to free entry into Russia and exit from the country. For stateless persons, a residence permit is also an identity document. This is stated in paragraph 1 of Article 2 of the Law of July 25, 2002 No. 115-FZ.

Thus, a residence permit confirms the right of a citizen to reside in the Russian Federation (certifies his identity), but is not a document confirming the actual time a person has been in the country.

In Russia, the taxation of foreigners is regulated by the Tax Code of the Russian Federation and current international agreements. These persons, like the Russians, are obliged to pay all established taxes in a timely manner. The lion's share of tax payments is income tax for foreign citizens (PIT), which is withheld from income received in the Russian Federation. In addition, if a migrant owns an apartment or a car, then it is his responsibility to pay property and transport taxes. When selling a house or apartment, you will also have to pay tax. Visa-free foreigners who have received for employment in the Russian Federation independently transfer advance payments for personal income tax.

personal income tax

In recent years, there has been a constant flow of labor migrants in the Russian Federation, the situation was complicated by the difficult situation in Ukraine, which led to the arrival of a large number of refugees. When hiring foreigners, a company must take into account many nuances, especially in the part that concerns taxation, and migrants should not forget that after receiving income, taxes must be paid.

It is generally accepted that income tax is paid to the country where a person spent most of the time. When calculating the tax, it is not citizenship that is taken into account, but residency - the actual residence of a migrant in the Russian Federation for a certain time. As a general rule, a person is recognized as a resident if he lives in Russia for more than 183 days a year for 12 months. If a foreigner lives in the Russian Federation for less than this period, then he is considered a non-resident. Here we do not mean the calendar year, which begins in January, but precisely the period of 12 months, the countdown can be carried out from the middle of one year, but will end in the middle of another. For example, if an employee arrived in the Russian Federation in July, then this period will end in June of the next year. It is on this status that the applicable rate depends, and hence the amount of personal income tax - a tax on income from individuals.

income tax from wages

Personal income tax is one of the main sources of replenishment of the country's budget, it is paid by all individuals who have received income in the Russian Federation. There are many nuances in the taxation of foreigners, which depend on their migration status and length of residence in the Russian Federation, as well as a number of factors:

• The employee is a HQS or a refugee;
• The migrant arrived in a visa-free manner;
• The foreigner is a citizen of one of the countries of the Eurasian Union.

The obligation to accrue, withhold from wages and transfer tax on the income of foreign citizens (PIT) to the budget is the responsibility of the employer, who in this case acts as a tax agent. Some exception to this case is a foreigner with a patent. In a certain proportion, he pays personal income tax on his own in the form of an advance payment, and the employer takes these amounts into account in the final calculation of personal income tax.

If the income was received by a migrant not as a result of fulfilling his obligations enshrined in an employment contract, but, for example, after selling a car, then the foreigner must declare this on his own by submitting a 3-NDFL declaration to the tax authorities.

personal income tax rates

The legislation of the Russian Federation establishes a fixed amount of personal income tax rates:

• 30% - for non-residents;
• 13% - from the income of the HQS;
• 13% - from the income received by the participants of the State Resettlement Program;
• 13% - for resident foreigners.

Obviously, the rate depends on the length of stay of a foreigner in the Russian Federation, that is, whether he is a resident or not. Non-residents pay personal income tax at a 30% rate if their period of residence in the Russian Federation was less than 183 days. But there are a number of foreigners who, not being tax residents, pay personal income tax at special rates:

1. Highly qualified specialists (HQS);
2. Foreigners with patents;
3. Refugees;
4. Citizens of the Eurasian Union.

Highly qualified specialists

A foreigner receives the status of an HQS if one main condition is met - his salary is over 2 million per year (or 1 million per year for scientific and teaching staff). Hiring an HQS imposes additional responsibilities on the company. For example, the employer is obliged to confirm on a monthly basis that the salary of a valuable employee has remained at the required level.

For a HQS, the personal income tax rate is 13%, regardless of whether he achieves the status of a tax resident. But this applies only to the salary of a highly qualified specialist, which is a reward for the performance of his labor functions. If we are talking about a number of other payments, for example, compensation for rental housing, cellular communications, food supplements, one-time bonuses, then the rate will be 30% until VSK reaches resident status.

Refugees

The status of a refugee is assigned by the FMS (renamed to the Main Department of Internal Affairs of the Ministry of Internal Affairs) after the foreigner or stateless person provides the necessary documentation. The main condition for obtaining such a status is personal persecution in the homeland, a threat to life and health. The status is assigned for 3 years, if after this time the threat to a person does not disappear, then the period is extended.

Refugees have a number of privileges compared to other foreigners (for example, those who have received temporary asylum or TRP): they are almost completely equal in rights with Russians, they can receive benefits and pensions, have social benefits, and use free medicine. The tax rate for personal income tax for such persons is 13 % . But as soon as a person loses his status, personal income tax is calculated on a general basis.

Citizens of the EAEU countries

Citizens of Armenia, Kazakhstan and Belarus have the same rate as the Russians, - 13 % . This is established by international agreements.

Foreigners with patents

To work in the Russian Federation, a visa-free foreigner must independently obtain. For the period of validity of the patent, the migrant pays fixed advance payments for personal income tax. Their size is different for each region, for example, for Moscow, the monthly payment amount for 2019 is 5000 rubles. The employer also calculates personal income tax on the migrant's wages and reduces its amount by the amount of advance payments independently transferred by the foreigner.

Salary insurance premiums

In addition to personal income tax, the employer is obliged to accrue and pay insurance premiums to the FSS, PF and FFOMS from wages. That is, payroll taxes include: personal income tax and contributions to state funds. But if in the case of income tax, its amount is withheld from the employee's salary, the employer pays insurance premiums at his own expense.

There are three statuses of foreigners:

• Temporarily staying (a foreigner in a visa or visa-free manner, does not have a TRP or residence permit);
• Temporarily residing (has);
• Permanent residents (has).

Refugees and highly qualified specialists (HQS) are classified into separate groups. Foreigners from the listed categories can be both ordinary workers and HQS. For the latter, special rules for calculating personal income tax and insurance premiums are established.

1. Insurance contributions to the PF are accrued to all foreigners, with the exception of HQS in the status of temporary residence. The employer is obliged to make standard transfers at the established rate of the company.
2. Contributions to the FSS are also accrued to all foreigners, except for HQS-temporarily staying.
3. Contributions to the FFOMS are accrued for payments only to foreigners with RVP and residence permit.
4. Payments to refugees are accrued in the same manner as for ordinary employees.
5. Contributions to citizens of Belarus, Armenia and Kazakhstan are accrued in the same way as to Russian employees, regardless of their status. These persons are recognized as insured in the compulsory pension insurance system. According to the HQS from these countries, accruals are not made to the PF, only to the FSS and FFOMS at general rates.

Video: how to pay taxes for foreigners

Property tax

The same tax is charged on the real estate of foreign citizens (house, apartment, room, dacha) as on the housing of Russians. The tax base is the total inventory value of all buildings as of January 1 of the current year.

Property tax rate:

• If, according to BTI estimates, an object costs less than 300,000 rubles, then the tax rate cannot be lower than 0.1% of the tax base;
• If the inventory value is from 300,000 to 500,000 rubles, then the maximum amount of tax deductions cannot be higher than 0.3% and lower than 0.1%;
• When an object costs more than 500,000 rubles, the maximum bid is limited to 2%, but it cannot be lower than 0.3%.

Each regional entity has its own rates. Local authorities have the right to differentiate them, but only within the above ranges.

Land tax

Foreigners have the right to register real estate as their property, which means an apartment, room, house or cottage. But the legislation of the Russian Federation establishes certain restrictions on the transfer of ownership of land. Foreigners can only rent them, even if a house is bought on this land. However, migrants will still be able to become owners of land if inheritance or donation becomes the basis for acquiring such property.

The land tax, like the property tax, is regional, that is, the rates for it are set by local governments (but within the approved limits). Land tax (TL) is calculated using the following formula:

ZN \u003d Kst x D x St x Kv, where

1. Kst - cadastral value of land (can be found on the Rosreestr website - rosreestr.ru/wps/portal/);
2. D - the size of the share;
3. St - regional tax rate (the exact figure for your region can be found at the link: nalog.ru/rn77/service/tax/);
4. Kv - the coefficient of ownership (used only if the land was owned for an incomplete year, gentle for tax adjustments).

The Federal Tax Service is responsible for calculating land and property taxes, after which the owner receives a notification about the need to pay the tax, indicating its amount.

Sale of property

According to tax legislation, foreigners, like Russians, are required to pay tax on any income received in the Russian Federation, including the sale of real estate, land plots, and vehicles. When selling a house or apartment, citizenship does not matter; tax residency is important here, since personal income tax rates are associated with this: for residents - 13%, for non-residents - 30% of the amount for which the property was sold. To sell real estate at a lower cost, you need to become a resident of the Russian Federation, that is, live in the country legally for more than 183 days without interruption.

There is one important point regarding the sale of property. If it has been owned for more than 3 years, then the obligation to pay personal income tax in the event of its sale does not arise. But this applies only to residents, non-residents pay the tax in full. At the same time, non-residents cannot use the tax deductions that are provided to residents of the Russian Federation.

After the sale of real estate or a car, the former owner is obliged to submit a declaration in the form of 3-NDFL to the Federal Tax Service and pay tax. This must be done before April 30 of the year following the tax period. For late submission of the declaration, penalties are imposed in the amount of.

1. What insurance premiums should be charged from the wages of foreign workers, and what social benefits they are entitled to.

3. What are the features of the calculation of insurance premiums and the calculation of personal income tax from the wages of foreigners with refugee status in the Russian Federation.

If there are citizens of other countries among your employees, it is better to single them out in a separate category and keep them on a “special account”. Special for foreign citizens are the rules for the implementation of labor activities in the Russian Federation, as well as the procedure for hiring and dismissal, which are described in detail in previous articles. In addition, in relation to payments to foreign employees, the legislation provides for a special procedure for taxing personal income tax and insurance premiums. We will understand the intricacies of taxation and the calculation of insurance premiums from the remuneration of foreign citizens in this article.

Insurance premiums

The calculation of insurance premiums for compulsory pension, medical and social insurance from the remuneration of foreign workers is regulated by the same laws that apply to Russian workers:

• Federal Law No. 167-FZ dated December 15, 2001 “On Compulsory Pension Insurance in the Russian Federation”;
• Federal Law No. 326-FZ dated November 29, 2010 “On Compulsory Medical Insurance in the Russian Federation”;
• Federal Law No. 255-FZ of December 29, 2006 “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood”;
• Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”.

However, for foreign citizens, the legislation provides for “exceptional provisions”, separate paragraphs and subparagraphs - therefore, read carefully! The main thing to pay attention to is that not all foreign workers are recognized as insured persons for certain types of insurance, and, depending on this, insurance premiums from the remuneration of a foreigner may or may not be charged. The main criterion by which foreign citizens are included or not included in the number of insured persons is. To make it easier for you to understand the procedure for calculating insurance premiums from payments to foreigners, look at the table below, from which it is immediately clear what types of insurance premiums need to be charged for a particular category of foreign citizens.

Foreign worker status	Contributions to the FIU (Article 7 of the Law of December 15, 2001 No. 167-FZ)	Contributions to the FFOMS (Article 10 of the Law of November 29, 2010 No. 326-FZ)	Contributions to the FSS (Article 2 of the Law of December 29, 2006 No. 255-FZ)
Permanently residing in the territory of the Russian Federation	Are accrued	Are accrued	Are accrued
Temporarily residing in the territory of the Russian Federation	Are accrued	Are accrued	Are accrued
Temporarily staying on the territory of the Russian Federation	Until 01.01.2015 Contributions are subject to: the employment contract is concluded for an indefinite period; if a fixed-term employment contract is concluded, then the total duration of such contracts must be at least 6 months during the calendar year ! From 01.01.2015 contributions are accrued regardless of the duration of the employment contract (Federal Law of June 28, 2014 No. 188-FZ).	Not charged	Until 01.01.2015 not charged ! From 01.01.2015
Foreign citizens who have received refugee status in the Russian Federation		Are accrued	Until 01.01.2015 not charged ! From 01.01.2015 accrued (Federal Law No. 407-FZ dated December 1, 2014)
Highly qualified cited specialists (the conditions for classifying a foreign worker as a HQS are listed in paragraph 1 of Article 13.2 of Federal Law No. 115-FZ)	Not charged (regardless of status)	Not charged (regardless of status)	Until 01.01.2015 are charged only if the HQS is permanently or temporarily residing in the Russian Federation From 01.01.2015 charged anyway.

Contributions to the FSS of the Russian Federation for accident insurance at work and occupational diseases are accrued from the wages of all employees, including foreign ones, regardless of their status (Article 5 of Law No. 125-FZ)

! Note: IN certain cases insurance contributions from the remuneration of a foreign citizen are not charged, regardless of the legal status (Article 7, clause 4 of the Federal Law of July 24, 2009 No. medical insurance"):

• if he is an employee of a separate subdivision of a Russian organization, which is located on the territory of a foreign state;
• if he performs work, provides services under a civil law contract outside the Russian Federation.

Rates, procedure for calculating and paying insurance premiums from the wages of foreign workers exactly the same as for all other employees, it is also necessary to take into account the maximum value of the base for calculating insurance premiums. In general, for all employees, including foreigners, Art. 58.2 of Federal Law No. 212-FZ:

The amount of payments to a foreign worker included in the base for calculating insurance premiums	FIU	FFOMS RF	FSS RF for temporary disability and maternity insurance	FSS RF for insurance against accidents at work and occupational diseases
Not more than the maximum value of the base for calculating insurance premiums	22 %	5,1 %	2.9% 1.8% - in relation to payments to temporarily staying foreigners from 01.01.2015	Depending on the class of professional risk of the organization
Above the maximum value of the base for calculating insurance premiums	10 %	0 % until 01.01.2015 5,1 % from 01.01.2015(The marginal base for contributions to the FFOMS has been canceled)	0 %

If an organization (IE) calculates insurance premiums at reduced rates, then the corresponding reduced rates should also be applied to payments to foreign workers. Which organizations and individual entrepreneurs are entitled to apply reduced rates of insurance premiums, their specific values, you can see in the section. More information about the features of the application and confirmation of reduced rates of insurance premiums is written in.

Benefits for foreign workers

As can be seen from the first table, from the remuneration of foreign citizens temporarily staying in the Russian Federation, insurance premiums to the Social Insurance Fund in case of temporary disability and in connection with motherhood were not charged until 2015. In this regard, foreigners temporarily staying in the Russian Federation were not paid benefits at the expense of the FSS for temporary disability, for pregnancy and childbirth, for child care, and no certificate of incapacity for work was issued. An exception to the payment of benefits is provided only for temporarily staying foreign workers who are recognized as refugees.

! Note: Foreign workers with refugee status are entitled to receive social benefits related to the birth of children: maternity allowance; a one-time allowance for women registered in medical institutions in early dates pregnancy; a one-time allowance at the birth of a child; monthly allowance for child care, etc. (clause “c”, clause 3 of the Procedure and conditions for the appointment and payment of benefits, approved by Order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n).

From 01.01.2015 from payments in favor of temporarily staying foreign workers, it is necessary to accrue insurance premiums to the Social Insurance Fund in case of temporary disability and in connection with motherhood (Federal Law No. 407-FZ of December 1, 2014). At the same time, if the period for accruing insurance premiums to the FSS for such employees exceeds six months, they can count on receiving temporary disability benefits.

Without exception, all foreign workers are insured persons under compulsory social insurance against industrial accidents and occupational diseases, therefore, temporary disability benefits due to industrial injuries and diseases are paid to them in the general manner.

personal income tax

If everything is quite transparent with the procedure for calculating insurance premiums from wages to foreign workers, it directly depends on the legal status, then the calculation and deduction of personal income tax from payments to foreign workers will require closer attention from the accountant. The fact is that the personal income tax rate does not depend on the citizenship of the employee, but on his tax status - a resident or non-resident of the Russian Federation. Who are tax residents and non-residents? A tax resident is an individual who stays in the territory of the Russian Federation for at least 183 calendar days within 12 consecutive months (clause 2 of article 207 of the Tax Code of the Russian Federation). Accordingly, if these conditions are not met in relation to an individual, he is a tax non-resident of the Russian Federation.

Since the issue of tax residency is decisive for calculating personal income tax on employee income, you need to clearly understand criteria for recognizing an individual as a tax resident specified in the Tax Code of the Russian Federation. Let's take a closer look at them:

• to determine the tax status, a period is taken equal to 12 consecutive months, which may refer to different calendar years and do not have to be calendar months from the 1st to the 30th (31st) day (Letters of the Ministry of Finance of Russia dated April 26, 2012 No. 03-04-06/6-123, dated 04/05/2012 No. 03-04-05/6-444, dated 03/26/2010 No. 03-04-06/51, dated 10/29/2009).
• to calculate the period of stay in the territory of the Russian Federation, it is necessary to sum up all the days when the employee was actually in the Russian Federation, the days of entry into the Russian Federation and departure (Letters of the Ministry of Finance of Russia dated 04/20/2012 No. -04-05/6-157, dated December 29, 2010 No. 03-04-06/6-324), as well as days of short-term (less than 6 months) treatment and study abroad. The days of stay in the Russian Federation do not have to follow one after another (Letters of the Ministry of Finance of Russia dated 04/06/2011 No. 03-04-05 / 6-228, dated 04/01/2009 No. 03-04-06-01/72).
• an individual is recognized as a tax resident in the month in which the period of his continuous stay in the Russian Federation exceeds 183 days within 12 months.

Obviously, in order to correctly determine the period of an employee's stay in the Russian Federation and the corresponding personal income tax rate, one needs supporting documents. However, the list of such documents is not established by law, therefore, depending on the situation, for example, whether the employee is new or has been working for a particular employer for a long time, supporting documents may be different:

• For a new foreign employee, as confirmation of the period of stay in the Russian Federation, the checkpoint marks in the identity document, the certificate of registration at the place of temporary residence, the original (certified copy) of the registration slip and an extract from the register of the passport and visa department (Letter dated 22.07.2008 No. 28-11/070040).
• If a foreign citizen has been working for you for a long time (more than six months), then it is easier to determine his tax status, for this you can use the following documents: an employment contract, a time sheet, travel certificates, hotel accommodation receipts, travel tickets, orders for business trips, waybills, etc. (if the employee is often sent on business trips).

! Note: The tax status of a foreign employee is the object of increased attention from the tax authorities, as it affects the amount of personal income tax, so it is better to request supporting documents from the employee immediately upon employment and in writing.

So, we figured out what tax status is and how it is confirmed, now it's time to go directly to the calculation of personal income tax on the income of foreign employees. First of all, you need to decide on personal income tax rate:

! Note: from 06.10.2014 Income from employment of foreign workers recognized as refugees or granted temporary asylum on the territory of the Russian Federation is subject to personal income tax at the rate of 13% ). Previously, the income of such employees was taxed according to the general rule, that is, at a rate of 30% if a foreign citizen was not recognized as a tax resident of the Russian Federation, and at a rate of 13% if he was recognized. This change applies to legal relations that arose from 01/01/2014, that is, if personal income tax on the income of a foreign employee who is a refugee or received temporary asylum in the Russian Federation was calculated at a rate of 30% during 2014, then at the end of the tax period for such an employee there will be an overpayment of income tax.

When calculating personal income tax on the remuneration of foreign workers, it is important to consider that standard tax deductions apply only to the income of tax residents. That is, if the employee is not a tax resident, then the specified deductions are not due to him.

Recalculation of personal income tax from the income of a foreign worker

The tax status of a foreign worker and, accordingly, the personal income tax rate is determined every month on the date of payment of income. It is not surprising that during the tax period (calendar year) the status of an employee may change. Accordingly, the personal income tax rate may also change - 13% or 30%. The procedure for recalculating personal income tax in this case depends on specific situation. Let's look at the most common ones.

1. The tax status of a foreign worker has changed during the calendar year, but it may also change in subsequent months.

In this case it is not necessary to recalculate the personal income tax withheld by the tax agent from the beginning of the year every month(Letter of the Ministry of Finance of Russia dated October 28, 2011 No. 03-04-06 / 6-293). This is due to the fact that the final status of an individual is determined based on the results of the tax period, that is, at the end of the year. At the same time, the obligation to recalculate personal income tax and return the excess withheld tax lies with the tax authority, and not with the employer as a tax agent (clause 1.1 of article 231 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 05.16.2011 No. 03-04-05 / 6-353 ). To return personal income tax, an employee needs to contact the tax office at the place of residence (stay) with a 3-personal income tax declaration, an application and documents confirming his tax status.

1. The tax status of an employee has changed during the calendar year (a non-resident has become a resident) and until the end of the year the acquired status will remain unchanged.

This situation is possible when the period of stay of a foreigner in the Russian Federation since the beginning of the calendar year has exceeded 183 days, that is, regardless of location in the following months, at the end of the year, a foreign citizen will be a tax resident of the Russian Federation. In this case, starting from the month in which the foreign worker acquired the status of a resident of the Russian Federation, the employer must calculate personal income tax on his income at a rate of 13%, taking into account the overpayment of personal income tax for previous months, calculated at a rate of 30% (Letters of the Ministry of Finance of Russia dated 03.10.2013 No. 03-04-05/41061, dated 11/15/2012 No. 03-04-05/6-1301, dated 04/16/2012 No. 03-04-06/6-113). I propose to consider this case in more detail with an example.

An example of recalculation of personal income tax when changing the tax status of a foreign worker

Citizen of Tajikistan Aliev T.A. arrived in Russia on February 20, 2014, all the subsequent time he did not leave the country. 03/01/2014 Aliyev T.A. got a job at Delta LLC with a monthly salary of 20,000 rubles. Let's calculate the personal income tax from the salary of a foreigner for 2014.

For the period from 03/01/2014 to 07/31/2014, personal income tax on Aliyev's income was calculated at a rate of 30%, since he was a non-resident of the Russian Federation.

The amount of personal income tax withheld for the period 03/01/2014-07/31/2014 amounted to: 20,000 x 30% x 5 months = 30,000 rubles.

From 22.08.2014 the total period of stay of Aliyev T.A. in the Russian Federation exceeded 183 days (08/21/2014 - the 183rd day). Thus, in August, the employee acquired the status of a tax resident of the Russian Federation, and this status will remain with him at the end of the tax period, even if he leaves Russia before the end of the year (since he has already been in the Russian Federation for more than 183 days from the beginning of the year). This means that starting from August, the income of Aliyev T.A. are subject to personal income tax at a rate of 13%, in addition, it is necessary to recalculate the previously withheld personal income tax at a rate of 30%.

The recalculated personal income tax for the period 03/01/2014-07/31/2014 will be: 20,000 x 13% x 5 months = 13,000 rubles.

The difference between personal income tax calculated at a rate of 13% and personal income tax withheld at a rate of 30% for the period 03/01/2014-07/31/2014 will be: 30,000 - 13,000 = 17,000 rubles.

That is 17,000 rubles. - excessively withheld personal income tax, which is subject to offset in the remaining months of income generation until the end of 2014. The tax return is done in the following order:

• Personal income tax withheld for August 0 rub. (20,000 x 13% - 17,000 = - 14,400 rubles)
• Personal income tax withheld for September 0 rub. (20,000 x 13% - 14,400 = - 11,800 rubles)
• Personal income tax withheld for October 0 rub. (20,000 x 13% - 11,800 = - 9,200 rubles)
• Personal income tax withheld for November 0 rub. (20,000 x 13% - 9,200 = - 6,600 rubles)
• Personal income tax withheld for December 0 rub. (20,000 x 13% - 6,600 = - 4,000 rubles)

Thus, at the end of 2014 Aliyev T.A. there is an excessively withheld, not offset, amount of personal income tax in the amount of 4,000 rubles, for the return of which he must apply to the tax authority (clause 1.1, article 231 of the Tax Code of the Russian Federation).

So, we have considered how to correctly calculate insurance premiums from the remuneration of foreign workers, as well as how to calculate personal income tax from these payments. This article, together with the previous two, is practically a manual on labor relations with foreign citizens. I tried to reveal the most important points: what it is and how it is confirmed, what, how personal income tax and insurance premiums are subject to the amount of wages of foreign workers. I hope this information will be useful to you.

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There are comments and questions - write, we will discuss!

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Normative base

1. Tax Code of the Russian Federation
2. Federal Law No. 212-FZ of July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
3. Federal Law No. 167-FZ dated December 15, 2001 “On Compulsory Pension Insurance in the Russian Federation”
4. Federal Law No. 255-FZ of December 29, 2006 “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood”
5. Federal Law No. 326-FZ dated November 29, 2010 “On Compulsory Medical Insurance in the Russian Federation”
6. Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”
7. Federal Law No. 188-FZ dated June 28, 2014 “On Amendments to Certain Legislative Acts of the Russian Federation on Compulsory Social Insurance Issues”
8. Federal Law No. 115-FZ of July 25, 2002 “On the Legal Status of Foreign Citizens in the Russian Federation”
9. Letters from the Ministry of Finance of the Russian Federation

Codes and Federal laws are presented at http://pravo.gov.ru/

Letters from the Ministry of Finance of the Russian Federation can be found on the official http://mfportal.garant.ru/

Sharonova E.A.
Martynova I.N.

Many organizations employ not only citizens of the Russian Federation, but also foreigners (most often, citizens of neighboring countries - Ukraine, Moldova, Tajikistan, Uzbekistan, Belarus, etc.). Although the new procedure for determining the status of a resident of the Russian Federation for the purpose of calculating personal income tax has been in force for more than a year, its application in practice still raises questions from accountants, the answers to which are given in our article.

The procedure for paying personal income tax

The payroll accountant needs to remember that Ch. 23 of the Tax Code of the Russian Federation establishes a different procedure for paying personal income tax on the income of residents of the Russian Federation and on the income of non-residents of the Russian Federation (for who they are, see below). These differences are shown in the table.

Residents of the Russian Federation	Non-residents of the Russian Federation
Object of taxation
Income from sources in the Russian Federation and (or) income from sources outside it<1>	Income from sources in the Russian Federation<2>
The tax base
Determined by the cumulative total from the beginning of the year at the end of each month for all income<3>	Defined as the sum of all income received in a month (not cumulatively)<4>
tax deductions
Provided<5>	Not provided<6>
tax rate<*>
Tax amount
Calculated on an accrual basis from the beginning of the year based on the results of each month for all accrued income<9>	Calculated separately for each amount of accrued income<10>
CBC on which the tax is transferred
182 1 01 02021 01 1000 110 <11>	182 1 01 02030 01 1000 110 <11>

<*>We give the usual tax rates. We do not consider income taxation at other rates in this article.

We also note that on the basis of international agreements on the avoidance of double taxation concluded by Russia with different states, reduced personal income tax rates can be applied to the income of non-residents (as of January 1, 2008, 68 international agreements are in force)<12>. Therefore, before taxing the income of a non-resident according to the norms of the Tax Code of the Russian Federation, look into the agreement with the country of which your employee is a resident.

Resident or non-resident - that is the question

Individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months are recognized as tax residents.<13>.

At the same time, short-term (less than 6 months) periods of travel abroad for treatment or training do not interrupt the time spent by an individual in the Russian Federation<13>.

As for non-residents, they are determined by the method "on the contrary" - these are individuals (including citizens of the Russian Federation) residing in the Russian Federation for less than six months during the next 12 months in a row.

In practice, when calculating personal income tax, accountants often experience difficulties in determining the status of their employees - whether they are residents or not, especially if foreign citizens and (or) Russians work in the organization, whose work is associated with constant business trips, let's call them "risk group". Well, let's figure it out.

From the concept of "resident" it follows that the past period of the next 12 months should be taken into account. At the same time, it is not at all necessary that these months be strictly calendar months (from the 1st to the 30th or 31st). For example, a 12-month period could start on February 12, 2007 and end on February 11, 2008, respectively.<14>. Thus, to determine the status of an individual, any continuous 12-month period is taken into account, including those that begin in one calendar year and continue in another<15>.

From the explanations of the Ministry of Finance, we can conclude that the organization must determine the status of the employee (resident or non-resident) on each date of payment of income<16>. If we talk about salary, it turns out that the status of an employee must be determined monthly<17>. But the Ministry of Finance warns that the Tax Code of the Russian Federation does not allow determining the status of an employee based on the estimated time spent in the Russian Federation<18>. For example, if an employment contract with a foreigner is concluded for an indefinite period and the employer knows in advance that he will work more than 183 days a year, it is impossible to immediately consider him a resident and tax income at a rate of 13%. This is possible only for citizens of Belarus (see below for more details).

The starting point for determining the period of stay on the territory of the Russian Federation is the day following the day of arrival of a foreign citizen on the territory of the Russian Federation. That is, the date of arrival on the days of stay in the territory of the Russian Federation is not included, and the date of departure is included<19>.

Note. According to the same principle, the period of stay in the territory of the Russian Federation of an employee - a resident of the Russian Federation, who often travels abroad: the date of departure on the days of stay in the territory of the Russian Federation is included, but the date of arrival is not.

Unlike the 12-month period, the 183 days required to acquire resident status do not have to be sequential. This period can be made up of several periods of time. For example, in the first month of a 12-month period, an employee spent 21 days in the Russian Federation (abroad - 10 days), in the second - 28 days, in the third - 16 days, in the fourth - 30 days, in the fifth - 31 days, in the sixth - 23 days, the seventh - 20 days, the eighth - 15 days. It turns out that he has been in Russia for more than 183 days over the past 12 months, which means he is a resident of the Russian Federation.

Thus, in order to recognize an employee as a resident of the Russian Federation and apply the personal income tax rate of 13%, it is necessary that during the 12-month period preceding the date of payment of income, he was in the territory of the Russian Federation for a total of at least 183 calendar days<20>.

Do we track the status of an employee on a monthly basis?

And now the most pressing question arises: is it really necessary to monitor the status of an employee every month during the year and immediately recalculate personal income tax when it is changed, or can this be avoided?

On the one hand, the regulatory authorities explain that if the tax status of an employee changes during the current tax period, then the appropriate personal income tax rates must be applied - 30% or 13% (to adjust the amount of personal income tax payable)<21>. This means that if an employee is from the so-called risk group, then his status will have to be monitored monthly so as not to miss the moment of its change. And since the 12-month period preceding the date of payment of income is floating and not tied to the tax period, it is possible that the recalculation of personal income tax will have to be done several times a year. Of course, this is only a headache for an accountant.

On the other hand, the Ministry of Finance explains that if the status of an employee changes during the current tax period, then the recalculation of personal income tax amounts can not be done immediately, but<22>:

[or] after the date from which the tax status of the employee in the current year (tax period) cannot change (for example, if the employee has been in the Russian Federation since January 1, 2008, then this date will be July 1 (31 days in January + 29 days in February + 31 days in March + 30 days in April + 31 days in May + 30 days in June + 1 day in July = 183 days);

[or] on the date the employee leaves.

But in this case, dissatisfaction is possible on the part of an employee who, for example, becomes a resident in February of the current year, and is offered to pay tax at a rate of 30% instead of 13% before July (or before the end of the year). In addition, it follows from the norms of the Code that as soon as an employee has acquired the status of a resident of the Russian Federation, the tax agent does not have the right to withhold tax at a higher rate<23>.

The logic of the financiers is as follows. Although the procedure for determining residency has changed (the 12-month period is now in no way linked to the calendar year, but is floating), the tax period for personal income tax still remains the calendar year<24>. Therefore, the calculation of tax is made for the calendar year.<25>. Accordingly, it is necessary to recalculate the amount of personal income tax in connection with a change in the status of an employee in the direction of increase or decrease from the beginning of the tax period (calendar year) in which the status of the employee changed<26>. For example, if a foreigner has been working in an organization since September 2007, and in April 2008 the period of his stay in the territory of the Russian Federation reached 183 days, then he becomes a resident of the Russian Federation. But there is no reason to recalculate the tax for the period from September to December 2007, since in the last tax period (calendar year) a foreigner has not yet received the status of a resident of the Russian Federation and therefore his income was legally taxed at a rate of 30%. The fact that the procedure for determining residency has changed does not mean at all that it is necessary to recalculate the tax from the beginning of the work of a foreigner in an organization, that is, from September 2007.<27>.

Since the regulatory authorities express different positions, in this situation, in order to take into account both the norms of the law and the interests of the employee and the employer, one can act as follows.

1. For those employees (citizens of the Russian Federation and foreigners) whose work is associated with frequent business trips abroad, it is possible to determine the status of employees as of January 1 of the current tax period, and recalculate the tax at the end of the year. This is due to the fact that such employees, for example, on July 1 of the current calendar year may have the status of a resident, and already on September 1, this status will be lost, and acquired again at the end of the year. After all, the 12 months preceding the date of payment of income are taken into account, and in this period we consider 183 days.

At the same time, during the year, the employee’s income will be taxed:

The final status of the employee is determined at the end of the year (December 31). With this approach, you get rid of the monthly recalculation of personal income tax.

2. For those foreigners who have just arrived in the Russian Federation (or have not confirmed that they lived here) and for whom your organization is the first place of work in Russia (and this work is not related to business trips), the status is determined on the date of payment of the first salary. At the same time, the income of such an employee is taxed at a rate of 30%.

If this foreigner is hired in the second half of the year, then his status can not be specified. At the end of the year, he will remain a non-resident of the Russian Federation.

If this foreigner is hired in the first half of the year, then his status is specified six months after being hired. If he was on the territory of the Russian Federation all the time, then the tax is recalculated at a rate of 13% from the date of employment. At the end of the year, there is no need to clarify the status, it cannot change.

3. For those foreigners whose work is not related to business trips, but who have already worked in Russia (or lived and confirmed it), the status is also determined on the date of payment of the first salary.

But at the same time, in your organization, his income is taxed:

[or] at the rate of 13% if he was in the territory of the Russian Federation for 183 days (or more) during the 12 months preceding the date of payment of the first salary (that is, he was a resident of the Russian Federation);

[or] at the rate of 30% if he was in the territory of the Russian Federation for less than 183 days during the 12 months preceding the date of payment of the first salary.

At the same time, it is necessary to monitor the change in the status of such an employee on a monthly basis. And as soon as the status changes, recalculate the tax (either downward or upward).

Note. The accountant may ask the employee to monitor his status himself, since he is an interested person. Rather, an employee who has been a non-resident since the beginning of the year and pays tax at a rate of 30% will agree to this. After all, he is interested in having the tax at a rate of 13% recalculated for him as soon as he becomes a resident. And besides, they also returned the excess withheld tax.

In all of the above situations, it will be necessary to clarify the status and date of dismissal of the employee<28>. After all, after the dismissal, the employer can no longer control the length of stay of the former employee in the Russian Federation. At the same time, in clause 2.3 of the certificate of income of an individual (form N 2-NDFL)<29>you must indicate the status of the employee on the date of the last payment of income. If he is a resident of the Russian Federation, the number 1 is indicated, and if not, the number 2.

If on the date of the last payment of income the status of the employee changes - he was a resident, and became a non-resident or vice versa, then in this case the tax is recalculated. At the same time, the overpaid tax is returned to the employee (for more details, see the section "Dealing with the budget"), and the underpaid "gets" from the employee, and if this is not possible, it is transferred to the tax authority for collection (for more details, see the section "Change of status before and after layoffs").

How to confirm the days of stay in the Russian Federation?

The date of arrival on the territory of the Russian Federation and the date of departure abroad of a foreigner are established according to the border control marks in the passport, as well as according to the marks in the migration card<30>.

The foreigner must submit to the employer a copy of the passport with marks from the border control authorities on crossing the border and a migration card. At the same time, notarization of a copy of the passport, as well as notarization of its translation into Russian, is not required.<31>.

For Russians, marks on entry into the Russian Federation and exit from the Russian Federation are made in the passport.

Also, documents confirming the time spent on the territory of the Russian Federation are (for example, in the absence of marks in the passport of citizens of Belarus)<32>:

Hotel receipts;

Travel tickets (air and railway);

A certificate drawn up by the previous employer on the basis of information from the time sheet;

Other documents drawn up in accordance with the legislation of the Russian Federation, allowing to determine the time the employee spent on the territory of the Russian Federation and abroad, for example, business trip orders (if the employee’s work involves frequent trips abroad), travel certificates.

At the same time, a residence permit in itself is not a document confirming the actual time spent on the territory of the Russian Federation.<33>. This document only confirms the right of a foreign citizen (or stateless person) to permanent residence in the Russian Federation, as well as the right to freely leave the country and enter it<34>.

Was a non-resident - became a resident

When an employee becomes a resident, he not only pays personal income tax at a rate of 13% with the use of standard deductions, but also receives the right to return to him the amount of tax excessively withheld in the current calendar year. To do this, he must submit to the accounting department of the organization (tax agent):

Documents confirming the 183-day period of stay on the territory of the Russian Federation;

Two free-form statements:

[and] about providing standard deductions, if he is entitled to them (for himself, for a child)<35>;

[and] for the refund of excess tax withheld<36>.

The tax recalculation from 30% to 13% is done by the accountant in section 3 of the tax card in the form N 1-NDFL, which is a form of tax accounting. Let's look at this with an example.

Example. Recalculation of personal income tax upon obtaining the status of a resident of the Russian Federation

On October 22, 2007, the organization hired D.A., a citizen of Ukraine, as a driver. Borisenko and concluded an employment contract with him for an indefinite period. The activity of the driver is not related to foreign business trips. At the time of employment, he was in Russia for 14 calendar days, he has a migration card with a period of stay from October 7, 2007 to December 31, 2007, which was later extended in accordance with the procedure established by law<37>. The worker is single and has no children. Since January 2008, the employee's salary is 20,000 rubles. per month.

In 2007, the employee was a non-resident and personal income tax was withheld from him at a rate of 30%.

Since our employee is not allowed to travel abroad, we monitor his status on a monthly basis from the moment of hiring. The 183rd day of his stay in the Russian Federation falls on April 7, 2008. This means that from April 2008 his income must be taxed at a rate of 13%, not 30%, and personal income tax for January - March 2008 must be recalculated.

Note that the principle of filling out section 3 of the 1-NDFL card differs depending on the status of the employee.

Since accounting is automated in almost all organizations (accounting programs of various developers are installed), the 1-NDFL card is also generated automatically. After the organization enters into the database the data on the newly hired employee, the salary set for him, indicates the status of this employee (in clause 2.9 of section 2 of the 1-NDFL card, the number 1 is indicated if the employee is a resident, and the number 2 - if a non-resident), the organization will monthly accrue and issue a salary to the employee.

If an accountant needs to see the 1-NDFL card for a specific employee, then you need to go to it in the on-screen menu through the options and select the "generate" command or another similar command.

Note that if the employee is a non-resident, then the program calculates personal income tax at a rate of 30% on a monthly basis from the income received by the employee, without providing standard deductions.

If the employee's status changes - he became a resident, then we indicate this in the program and again select the "form" command. After that, the program will again automatically recalculate the tax at a rate of 13%, providing the due standard deduction.

In our example, the employee is given a standard deduction of 400 rubles. (at the request of the employee) only for January, since already from February his income, calculated on an accrual basis for January - February 2008, will exceed 20,000 rubles.<38>.

At the same time, after recalculation, the line "Tax withheld" will indicate the monthly cumulative total of the tax that was withheld from the employee when he was a non-resident of the Russian Federation. In our example, the line "Tax withheld" will indicate:

In January - 6000 rubles. (20,000 rubles x 30%);

In February - 12,000 rubles. ((20,000 RUB + 20,000 RUB) x 30%);

In March - 18,000 rubles. ((20,000 rubles + 20,000 rubles + 20,000 rubles) x 30%).

The line "Tax calculated" will indicate the amount of tax calculated already at a rate of 13% on an accrual basis from the beginning of the year.

And on the line "Tax debt for the tax agent" the difference between the calculated and withheld tax will be indicated<39>. This is the amount of personal income tax that is excessively withheld from the employee's income and paid to the budget. Now it must be returned to the employee.

Thus, as can be seen from the example, after the recalculation of personal income tax at a rate of 13%, it turned out that a tax in the amount of 10,252 rubles was excessively withheld from an employee for January - March 2008.

In accounting on the date the employee acquired the status of a resident of the Russian Federation (as of April 7, 2008), the following entries must be made:

1) Dt 70 - Kt 68, sub-account "Calculations for personal income tax at a rate of 30%", - 18,000 rubles. (posting in red) - personal income tax has been reversed, accrued at a rate of 30%;

2) Dt 70 - Kt 68, sub-account "Calculations for personal income tax at a rate of 13%", - 7748 rubles. - personal income tax is charged at a rate of 13%.

The result is:

For personal income tax 30% - an overpayment of 18,000 rubles;

For personal income tax 13% - arrears of 7748 rubles;

On account 70 - we owe the employee 10,252 rubles.

Was a resident - became a non-resident

If an employee becomes a non-resident in the current calendar year, then he needs to recalculate the tax upwards from 13% to 30% and, of course, without providing standard tax deductions.

If an employee becomes a non-resident while continuing to work in an organization, for example, on July 1 of the current year (183 days from the beginning of the tax period), when it is already clear that he did not stay on the territory of the Russian Federation for 183 days in the current year, then it is necessary to withhold additional accrued amounts from him personal income tax<40>.

It is clear that the amount of tax calculated at a rate of 30% from the beginning of the year will significantly exceed the amount of tax calculated at a rate of 13%. In this case, on a monthly basis, not only the amount of personal income tax for the current month, but also the amount of the previously underdeducted tax must be deducted from the employee’s salary. In this case, the total amount of tax withheld should not exceed 50% of the payment amount.<41>.

The employer also recalculates the employee's tax liabilities upwards due to the loss of resident status in the 1-NDFL card. After recalculation, it will indicate:

On the line "Tax base (since the beginning of the year)" - the monthly amount of the employee's income without standard tax deductions (not on an accrual basis);

On the line "Tax calculated" - monthly the amount of tax calculated at a rate of 30% (not on an accrual basis);

On the line "Tax withheld" - monthly the amount of tax that was withheld from the employee when he was a resident of the Russian Federation, that is, at a rate of 13% (not on an accrual basis);

On the line "Tax debt for the taxpayer" - monthly the difference between the calculated (at a rate of 30%) and withheld (at a rate of 13%) tax. It will be displayed until the employee repays his debt to the budget<42>:

Or by depositing money into the cash desk of the organization;

Or by deducting a larger amount of tax from the salary (both for the current month and the debt). At the same time, on a monthly basis, as the tax is withheld from the employee's income, the amount will increase on the line "Tax withheld" and decrease on the line "Tax debt for the taxpayer".

Change of status before and after dismissal

If an employee quit shortly after he became a non-resident, then the accountant most likely will not be able to withhold from the income due to the employee upon dismissal the entire amount of the additional tax. In this case, from the payments due to the employee, the accountant can withhold tax in an amount not exceeding 50% of the amount of the payment, and the employee will have to pay the rest of the amount. Your duty as a tax agent in this situation is to inform the tax authority about the impossibility of withholding personal income tax from a non-resident employee and the amount of his debt, indicating it in paragraphs. 5.8 and 5.10 certificates of income of an individual (form 2-NDFL)<43>.

If an employee quit shortly after he became a resident, then at the request of the employee, the organization is obliged to return to him the entire amount of excess tax withheld (for more details, see the section "Dealing with the budget"). When, after a year, the organization submits to the tax office a certificate of income of this employee in the form of 2-NDFL, then in paragraphs 5.3 "Tax amount calculated" and 5.4 "Tax amount withheld" of this certificate, the amounts will be the same, since the organization and the employee have fully paid .

Please note that the organization no longer has to control the status of an employee after his dismissal, since it does not make any payments and is not a tax agent. So all changes in status after the dismissal of an employee do not affect the duties of a tax agent.<44>.

Dealing with the budget

So, after the recalculation of personal income tax in connection with a change in the status of an employee, he or she has a debt to the budget (they paid 13%, but they need 30%), or an overpayment (they paid 30%, but they need 13%). And in these situations, the accountant, respectively, either withholds the tax from the employee and transfers it to the budget, or returns the tax to the employee at his request. It would seem, what is easier?

But the accountant will still have to deal with the budget, or rather, with the tax authorities. The fact is that in the tax authorities, settlement cards with the tax budget are maintained for each CBC<45>. And as we said at the beginning of the article, personal income tax withheld from non-residents and personal income tax withheld from residents are transferred to different CBCs. Therefore, after recalculating the tax, two situations are possible.

And as a result, despite the fact that personal income tax at a rate of 30% and at a rate of 13% goes to the same budget, the accountant will still have to ask the tax office to transfer from the CBC for which the tax was paid initially to the one for to which it must be paid after a change in the status of the employee (for example, from a resident CCC to a non-resident CCC).

Regulatory authorities believe that it is necessary to offset the overpayment of personal income tax from one CBC to another<46>. At the same time, the Ministry of Finance noted that in this case, the tax authorities cannot fine the tax agent organization for the fact that, as a result of the recalculation, there was an arrears on the CBC, to which the tax from residents is transferred, since in this case the organization fulfilled its duty as a tax agent to transfer personal income tax to corresponding budget<47>. In this case, there should be no penalties, since the tax agent listed everything correctly and on time and applied the tax rate that corresponded to the status of the employee.

How to return the tax?

After the employee has written an application addressed to the head of the organization for the return of excessively withheld personal income tax, the accountant must return this tax. The question immediately arises: at what expense?

Since the tax is already in the budget, the organization can return the excess tax withheld to the employee through current payments to the budget for personal income tax. By the way, the tax authorities have nothing against such a return.<48>. That is, the return of personal income tax to a particular employee is actually made at the expense of the amounts of personal income tax withheld in the current month not only from him, but also from other employees.

In accounting, the following entry is made: Dt 70 - Kt 50 - personal income tax is returned to the employee (in our example, in the amount of 10,252 rubles). In this case, the amount of the tax refund is reflected in the 1-NDFL card on the line "Excessively withheld tax amount returned by the tax agent" in the month in which the tax was returned to the employee (issued from the cash desk, transferred to the salary card).

So, if the employee was a non-resident, and then became a resident, then the organization can:

If there are other employees from whom personal income tax is paid at a rate of 30%, reduce the amount of calculated tax payable to the budget for the current month at a rate of 30% for all non-resident employees by the amount of tax withheld from an employee at a rate of 30%. In this case, it is not necessary to submit an application for offset to the tax authority;

In the absence of employees from whom personal income tax is withheld at a rate of 30%, reduce the amount of calculated tax payable to the budget for the current month at a rate of 13% for all employees of the organization by the amount of tax withheld from an employee at a rate of 30%. At the same time, the amount of tax transferred to the budget at a rate of 30% must be offset against future tax payments at a rate of 13%.

So that the tax authorities have fewer questions and they do not resort to an on-site audit<49>, copies of the following must be attached to the application:

employee statements;

Documents certifying the period of stay of the employee on the territory of the Russian Federation;

Tax card in the form 1-NDFL, where the tax is recalculated.

However, at the beginning of this year, the Ministry of Finance of Russia for the first time spoke out that a tax agent does not have the right to return the tax withheld in excess by him by carrying out a unilateral offset of counter homogeneous obligations with the budget at the expense of the amount of tax on other individuals, since such a possibility is not provided for by the Code.<50>.

If you follow this explanation, you will have to follow the following procedure<51>.

1. An employee from whom tax has been excessively withheld writes an application to the organization for a tax refund.

2. The organization returns the tax at its own expense. At the same time, the organization must pay the amount of the calculated tax payable to the budget for the current month at a rate of 13% for all employees to the budget. She cannot reduce it by the amount of tax withheld from an employee at a rate of 30%.

3. The organization submits to the tax authority an application for the return of personal income tax returned to the employee (offset against future payments)<52>. Attached to this application is an employee's application, documents certifying the period of the employee's stay on the territory of the Russian Federation, etc. (see above).

4. The tax authority checks the documents submitted by the organization and within 10 days from the date of receipt of the application from the organization issues<53>:

[or] a decision to set off the amount of tax withheld and transferred to the budget against future payments, if an application for a personal income tax offset was submitted;

[or] a decision to refund the amount of tax withheld and transferred to the budget, if an application for the return of personal income tax was submitted.

In addition, within 5 days from the date of the adoption of the relevant decision, the tax authority informs the organization in writing about the offset or refund. This message is either transmitted to the head of the organization personally against receipt, or sent by registered mail with notification<54>.

After that, the amount of the tax excessively transferred to the budget must be returned within 1 month from the date of receipt by the tax authority of the application for a refund.<55>.

5. The organization, after receiving a notification from the tax authority about the offset made, makes an entry in the accounting records about the personal income tax offset: Dt 68, subaccount "Personal income tax settlements at a rate of 13%", - Kt 68, subaccount "Personal income tax settlements at a rate of 30%" ( in our example, in the amount of 18,000 rubles).

6. After receiving money from the budget, the accountant of the organization makes a posting: Dt 51 - Kt 68, subaccount "Personal income tax settlements at a rate of 30%" (in our example, in the amount of 10,252 rubles).

But with this option, it turns out that the employee receives the tax excessively transferred to the budget immediately, but the organization waits for the return of its money for at least a month and a half, in contrast to the case of a return due to current personal income tax payments.

However, it is not at all clear why money should be sent back and forth: transferred to the budget, and then returned from the budget. In such a situation, the organization has a choice:

Pay less to the budget, that is, immediately return tax to the employee from current payments to the budget for personal income tax for all employees;

Pay more to the budget, that is, return the tax to the employee at their own expense, and then ask the tax office to return this money.

I would like to hope that the tax authorities will not adopt this Letter of the Ministry of Finance, as this will complicate life not only for organizations, but also for the employees of the tax authorities themselves.

The purpose of introducing a floating 12-month period for determining residency was to put on equal terms with Russian citizens those foreigners who stayed in the territory of the Russian Federation for 183 days or more during the previous 12 months - so that they pay personal income tax at a rate of 13%. And before these amendments, the status of a tax resident was determined anew every year. And in the first half of the year, foreigners paid personal income tax at a rate of 30% and only in July were entitled to pay tax at a rate of 13% and recalculate tax from the beginning of the year.

But, as with any positive innovation, there is a downside. This benefit for employees has turned into a complication for the accountant, since now it is necessary to monitor the status of employees from the "risk group" on a monthly basis.

<1>Art. 208, paragraph 1 of Art. 209 Tax Code of the Russian Federation

<2>paragraph 1 of Art. 207, paras. 1, 2 art. 208, paragraph 2 of Art. 209 Tax Code of the Russian Federation

<3>par. 1 p. 3 art. 226, Art. 216 Tax Code of the Russian Federation

<4>par. 2 p. 3 art. 226, Art. 216 Tax Code of the Russian Federation

<5>paragraph 3 of Art. 210 Tax Code of the Russian Federation

<6>paragraph 4 of Art. 210 Tax Code of the Russian Federation

<7>paragraph 1 of Art. 224 Tax Code of the Russian Federation

<8>paragraph 3 of Art. 224 Tax Code of the Russian Federation

<9>par. 1 p. 3 art. 226 Tax Code of the Russian Federation

<10>par. 2 p. 3 art. 226 Tax Code of the Russian Federation

<11>Order of the Ministry of Finance of Russia dated August 24, 2007 N 74n

<12>Art. 232 of the Tax Code of the Russian Federation

<13>paragraph 2 of Art. 207 Tax Code of the Russian Federation

<14>paragraph 5 of Art. 6.1 Tax Code of the Russian Federation

<15>Letter of the Ministry of Finance of Russia dated December 25, 2007 N 03-04-06-01 / 453; Letter of the Federal Tax Service of Russia for Moscow dated November 29, 2007 N 28-11 / 113476

<16>Letters of the Ministry of Finance of Russia dated January 24, 2008 N 03-04-06-01/17, dated December 25, 2007 N 03-04-06-01/453, dated December 10, 2007 N 03-04-06-01/435; Letter of the Federal Tax Service of Russia for Moscow dated November 29, 2007 N 28-11 / 113476

<17>paragraph 2 of Art. 223 of the Tax Code of the Russian Federation

<18>Letters of the Ministry of Finance of Russia dated July 3, 2007 N 03-04-06-01/207, dated June 13, 2007 N 03-04-06-01/185; p. 1 Letters of the Ministry of Finance of Russia dated 06/25/2007 N 03-04-06-01 / 200

<19>Art. 6.1 Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated December 28, 2005 N 04-1-04 / 929; Letter of the Federal Tax Service of Russia for Moscow dated September 14, 2007 N 28-11 / 087829

<20>Letter of the Ministry of Finance of Russia dated July 23, 2007 N 03-04-06-01 / 258

<21>Letters of the Ministry of Finance of Russia dated July 26, 2007 N 03-04-06-01 / 268, dated March 29, 2007 N 03-04-06-01 / 94; Letters of the Federal Tax Service of Russia for Moscow dated November 29, 2007 N 28-11 / 113476, dated September 14, 2007 N 28-11 / 087829

<22>Letters of the Ministry of Finance of Russia dated 25.12.2007 N 03-04-06-01 / 453, dated 22.11.2007 N 03-04-06-01 / 409, dated 22.11.2007 N 03-04-06-01 / 406, dated 21.05 .2007 N 03-04-06-01/149

<23>pp. 1, 2 art. 207, paras. 1, 3 art. 224 Tax Code of the Russian Federation

<24>Art. 216 Tax Code of the Russian Federation

<25>Art. 52, paras. 1, 4 art. 54, paras. 1 - 4 art. 210, Art. 216, paragraph 3 of Art. 226 Tax Code of the Russian Federation

<26>articles 210, 216, paras. 1, 3 art. 224 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia dated November 22, 2007 N 03-04-06-01 / 409, dated October 5, 2007 N 03-04-06-01 / 342

<27>Letter of the Ministry of Finance of Russia dated July 26, 2007 N 03-04-06-01 / 268

<28>Letter of the Ministry of Finance of Russia dated May 21, 2007 N 03-04-06-01 / 149

<29>approved Order of the Federal Tax Service of Russia dated 13.10.2006 N SAE-3-04/706@

<30>approved Decree of the Government of the Russian Federation of August 16, 2004 N 413; paragraph 1 of Art. 2 of the Federal Law of July 25, 2002 N 115-FZ "On the Legal Status of Foreign Citizens in the Russian Federation"; sub. "a" p. 2 h. 2 art. 22 of the Federal Law of July 18, 2006 N 109-FZ "On Migration Registration of Foreign Citizens and Stateless Persons in the Russian Federation"

<31>

<32>Letters of the Ministry of Finance of Russia dated 05.02.2008 N 03-04-06-01/31, dated 04.02.2008 N 03-04-07-01/20, dated 26.10.2007 N 03-04-06-01/362

<33>Letter of the Ministry of Finance of Russia dated October 26, 2007 N 03-04-06-01 / 362

<34>paragraph 1 of Art. 2 of the Federal Law of July 25, 2002 N 115-FZ

<35>sub. 3, 4 p. 1, p. 3 Art. 218 Tax Code of the Russian Federation

<36>paragraph 1 of Art. 231 of the Tax Code of the Russian Federation

<37>approved Order of the Ministry of Taxation of Russia dated October 31, 2003 N BG-3-04 / 583

<38>Art. 5 of the Federal Law of July 25, 2002 N 115-FZ

<39>sub. 3 p. 1 art. 218 Tax Code of the Russian Federation

<40>section 3 of the Procedure for filling out a tax card for accounting for income ... approved. Order of the Ministry of Taxation of Russia dated October 31, 2003 N BG-3-04 / 583

<41>pp. 3, 4 art. 226 Tax Code of the Russian Federation

<42>paragraph 4 of Art. 226 Tax Code of the Russian Federation

<43>paragraph 2 of Art. 231 of the Tax Code of the Russian Federation

<44>approved Order of the Federal Tax Service of Russia dated October 13, 2006 N5SAE-3-04/706@; paragraph 5 of Art. 226 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated March 19, 2007 N 03-04-06-01 / 74

<45>Letter of the Ministry of Finance of Russia dated March 19, 2007 N 03-04-06-01 / 74

<47>Letters of the Ministry of Finance of Russia dated 26.07.2007 N 03-04-06-01/268, dated 21.06.2006 N 03-05-01-04/173, dated 24.03.2006 N 03-05-01-04/69; Letters of the Federal Tax Service of Russia dated 13.06.2006 N 04-1-02/309@, dated 28.12.2005 N 04-1-04/929

<48>Letter of the Ministry of Finance of Russia dated March 24, 2006 N 03-05-01-04 / 69

<49>Letter of the Federal Tax Service of Russia for Moscow dated November 29, 2007 N 28-11 / 113476

<50>Letter of the Federal Tax Service of Russia dated 13.06.2006 N 04-1-02/309@

<51>Letter of the Ministry of Finance of Russia dated February 22, 2008 N 03-04-06-01 / 41

<52>Letter of the Ministry of Finance of Russia dated February 22, 2008 N 03-04-06-01 / 41; paragraph 1 of Art. 231, Art. 78 Tax Code of the Russian Federation

<53>paragraph 14 of Art. 78 Tax Code of the Russian Federation

<54>pp. 4, 8 art. 78 Tax Code of the Russian Federation

<55>paragraph 9 of Art. 78 Tax Code of the Russian Federation

Read the full text of the article in the magazine "The main book" N 8, 2008
First published in the magazine "The main book" N 8, 2008

"PROFITABLE" PROBLEMS: DIVIDENDS, DECLARATION AND OTHER

Dybov A.I.

On filling out forms N 1-NDFL and N 2-NDFL for dividends

How to fill out forms 1-NDFL and 2-NDFL when paying dividends? Of course, this can be done manually, but in practice, in the vast majority of cases, accounting computer programs are used for this. As a rule, in them the accountant is asked to enter the amount of dividends accrued to an individual in a particular month, as well as the amount of dividends to be reduced.

That is, it is assumed that the income of a participant - a resident of the Russian Federation includes the entire amount accrued by decision, then the dividends received by the tax agent are deducted from it and the amount of dividends subject to personal income tax is withdrawn. Let's call this procedure the first option for entering information about dividends in personal income tax reporting.

However, you may not disclose the entire amount of dividends received up to the date you decide to pay dividends. You need to determine how much of this amount falls on the participant in respect of whose income forms 1-NDFL and 2-NDFL are filled out. The last form calls this amount the deduction. Let's call it that for convenience. The amount is calculated as follows.

The amount of the deduction from income in the form of dividends paid to an individual in a calendar month		The amount of dividends paid in a calendar month to an individual, increased by the amount of personal income tax withheld		The total amount of dividends received up to the date of decision-making, on the basis of which dividends were paid in the calendar month (except for those that have already participated in the calculation and those that are taxed at a rate of 0%)
		The total amount of dividends payable to Russian organizations and individuals - residents of the Russian Federation, accrued on the basis of decisions on the basis of which dividends were paid in the calendar month

After entering data on the amount of the deduction, the program itself calculates taxable income and fills out forms 1-NDFL and 2-NDFL. How does she do it?

In the column of the required month of line 1 of section 4 of the 1-NDFL form, the total amount of dividends paid is entered, and in line 2 - the amount subject to personal income tax (that is, minus the deduction). If suddenly the amount of the deduction turned out to be greater than the amount of dividends paid, then the taxable amount of dividends becomes equal to zero.

By multiplying the indicator of line 2 for a particular month by 9 percent (if the recipient of dividends is a resident), the program receives the indicator of line 3 "Amount of tax calculated" section 4 of form 1-NDFL. If the entire amount of dividends was paid in cash and the tax agent diligently withheld the entire amount of personal income tax calculated, then the indicator of line 3 for a particular month is transferred to line 4 "Amount of tax withheld" for the same month.

At the end of the year, the program calculates the indicators of the "Total" column for the lines of section 4 of the 1-NDFL form, summing up the data by the months of dividend payment.

Now consider the first option for filling out the 2-NDFL form.

If dividends are paid to an individual - a resident of the Russian Federation, then at the beginning of section 3 of the certificate, the rate of 9 percent is indicated. Then, in the table of section 3, the serial number of the calendar month of payment of dividends, the income code (for dividends - 1010) and the amount of dividends accrued for payment in a particular month are indicated. In a word, data is taken from line 1 of section 4 of form 1-NDFL. Next, in the "Deduction Code" column, the program puts 601 - this is the code assigned to the amount that reduces the tax base on income received in the form of dividends. What the program reflects in the column "Amount of deduction", I think, it is not necessary to explain, everything is already clear from the name of the column.

Section 5 of the certificate is filled out in almost the same way as the "Total" column of section 4 of the 1-NDFL form.

Example. Filling out forms N 1-NDFL and N 2-NDFL when paying dividends to an individual - a resident of the Russian Federation (option 1)

Let's continue the example (see p. 31) and fill out forms N 1-NDFL and N 2-NDFL in relation to dividends P.R. Constituent. Recall that he was credited with 40,000 rubles. The total amount of dividends accrued by the decision to Russian recipients amounted to 180,000 rubles, the amount of dividends received before the date of the decision was 81,000 rubles.

Of the amount accrued to the Institutional, 25,000 rubles. paid to him in April 2008, and 15,000 rubles. in May of the same year. The calculated personal income tax is withheld in full and paid to the budget on the day the dividends are paid (paragraphs 4, 6 of article 226 of the Tax Code of the Russian Federation).

1. Calculate the amount of the deduction. For dividends paid in April, it will amount to 11,250 rubles. (25,000 rubles / 180,000 rubles x 81,000 rubles), for dividends paid in May - 6,750 rubles. (15,000 rubles / 180,000 rubles x 81,000 rubles)

Form 1-NDFL

Form 2-NDFL

We have discussed with you the first option for entering into the forms 1-NDFL and 2-NDFL information about dividends paid to a resident and the personal income tax calculated from them. But there is also a second option. What is it?

In the second option, we proceed from the fact that the tax base for income subject to personal income tax at rates other than "standard" is the monetary value of income subject to taxation. Simply put, income in the form of dividends is equal to their taxable amount, and not the entire amount accrued for payment. And we indicate only the taxable amount in the tax reporting for personal income tax. The total amount of dividends under the forms 1-NDFL and 2-NDFL does not pass at all.

Calculating the taxable amount of dividends is simple.

As you can see, the second option does not involve calculating the amount of the deduction requested by the accounting program. And this is more correct from the point of view of Ch. 23 of the Tax Code. After all, it does not provide for a deduction from income in the form of dividends, which is mentioned in the form of 2-personal income tax. As soon as it comes to the calculation of personal income tax on dividends, Ch. 23 refers the tax agent to Art. 275 of the Tax Code. But in it there is not a word about the deduction. It contains a special procedure for calculating the tax base and nothing more. Finally, that the Ministry of Finance and the Federal Tax Service are silent and do not give any explanations about the procedure for calculating and applying the "deduction" with code 601. To find its amount, we have to do additional calculations that are not provided for by law.

And in general, this deduction is another reason for unnecessary questions from inspectors. What's the deduction? And how did it turn out? And confirm to us its amount with other documents.

Therefore, the second option is much simpler than the first.

Example. Filling out forms N 1-NDFL and N 2-NDFL when paying dividends to an individual - a resident of the Russian Federation (option 2)

Let's take as a basis the data of the previous example (p. 36). Personal income tax on dividends paid by P.R. Establishment in April amounted to (before rounding) 1237.5 rubles, and from dividends paid in May - 742.5 rubles.

1. Calculate the taxable amount of dividends. For dividends paid in April, it will amount to 13,750 rubles. (1237.5 rubles / 9%), for dividends paid in May - 8250 rubles. (742.5 rubles / 9%).

2. Fill out forms N 1-NDFL and N 2-NDFL.

Form 1-NDFL

TAX CARD FOR RECORDING INCOME AND TAX ON INCOME OF INDIVIDUALS FOR 2008 N 1

Section 4. CALCULATION OF THE TAX BASE AND TAX ON INCOME OF A INDIVIDUAL FROM SHARE IN THE ACTIVITIES OF THE ORGANIZATION (DIVIDENDS)

Form 2-NDFL

INDIVIDUAL INCOME STATEMENT for 2008 N 1 dated 03/25/09

3. Income taxable at a rate of 9%

The only thing "in common" with the first and second options is the need for additional calculations, which means that in order to confirm the data of forms 1-NDFL and 2-NDFL, you will have to draw up accounting statements. And whichever option you choose, the main thing is to indicate in the forms the correct amount of taxable income and the amount of personal income tax calculated and withheld from dividends. If these amounts are correct, then everything else, as they say, is lyricism. For errors in filling out a certificate that did not lead to personal income tax arrears, no one can punish you.

ABOUT ERRORS IN KBK

Eferova T.V.

Is it legal to charge a penalty if the mistake made by the tax agent when specifying the CCC did not result in the transfer of tax to another budget?

Penalty is accrued for each calendar day of delay in the fulfillment by the tax agent of the obligation to transfer income tax (PIT) to the budget<1>.
The obligation to transfer tax to the budget is considered fulfilled upon presentation to the bank of a payment order to the appropriate account of the Federal Treasury<2>. The procedure for accounting for budget revenues and distribution between budgets is carried out in accordance with the BCC specified in the settlement document for crediting funds to the account of the Federal Treasury<3>. Receipts on settlement documents, which indicate the CCC, which do not meet the requirements of the law, are classified as unexplained receipts<4>.	The penalty is a compensation for the losses of the state treasury as a result of non-receipt of taxes on time and is charged on arrears<5>. Incorrect indication of the BCC in the case of real tax receipts in the relevant budget does not entail the formation of arrears.
PRACTICE	PRACTICE
Federal Antimonopoly Service of the Volga-Vyatka District
	2 solutions<6>
FAS of the East Siberian District
	No. А33-32045/04-С6-Ф02-487/06-С1 dated 26.02.2006
FAS Far Eastern District
	No. Ф03-А73/07-2/6284 dated 27.02.2008
FAS of the West Siberian District
	3 solutions<7>
FAS of the Moscow District
	9 solutions<8>
Federal Antimonopoly Service of the Volga District
	5 solutions<9>
Federal Antimonopoly Service of the Northwestern District
	4 solutions<10>
Federal Antimonopoly Service of the North Caucasian District
	2 solutions<11>
FAS Ural District
	4 solutions<12>
FAS of the Central District
	dated 30.08.2005 N A09-2607 / 04-12
Thirteenth Arbitration Court of Appeal
	3 solutions<13>

<1>paragraph 3 of Art. 75 Tax Code of the Russian Federation

<2>sub. 1 p. 3 art. 45 Tax Code of the Russian Federation

<3>paragraph 1 of Art. 40 BC RF

<4>Clause 9 of the Procedure for Accounting by the Federal Treasury of Revenues to the Budgetary System of the Russian Federation and Their Distribution among the Budgets of the Budgetary System of the Russian Federation, approved. Order of the Ministry of Finance of Russia dated December 16, 2004 N 116n

<5>pp. 1, 3, 4 st. 75 of the Tax Code of the Russian Federation; Determination of the Constitutional Court of the Russian Federation of 04.07.2002 N 202-O

<6>see Resolutions of December 21, 2006 N A17-2058 / 5-2006, of August 31, 2006 N A11-396 / 2006-K2-18 / 128

<7>see Resolutions of 15.02.2007 N F04-244/2007(31216-A46-7), of 19.09.2006 N F04-6037/2006(26450-A27-29), of 01.11.2005 N F04-7644/2005( 16295-A27-19)

<8>See Resolutions No. KA-A40/13068-06 of 17.01.2007, No. KA-A40/8859-06 of 25.09.2006, No. KA-A40/3976-06 of 16.05.2006, No. KA-A40 of 02.05.2006 /3393-06, dated 14.03.2006 N KA-A40/1414-06, dated 12.12.2005 N KA-A40/12192-05, dated 10/27/2005 N KA-A41/10358-05, dated 30.08.2005 N KA -А40/8071-05, dated 12/16/2004 No. КА-А40/11811-04

<9>see Resolutions of 06.09.2007 N A57-965 / 07-26, of 21.02.2007 N A55-6673 / 2006, of 13.12.2006 N A12-11935 / 06-C51, of 08.29.2006 N A55-35429 / 2005 , dated 10.03.2006 N A12-17689 / 05-C21

<10>see Resolutions of 09.10.2007 N A56-40864 / 2006, of 06.09.2007 N A56-48097 / 2006, of 01.22.2007 N A56-57775 / 2005, of 27.12.2006 N A56-55898 / 2005, of 09. 11. 2006 N A56-58303/2005

<11>see Resolutions of 08/01/2007 N F08-4720 / 2007-1833A, of 04/28/2006 N F08-1521 / 2006-644A

<12>see Resolutions of 07.11.2007 N F09-9071/07-S2, of 18.01.2007 N F09-11961/06-S2, of 15.08.2005 N F09-3431/05-S1, of 07.12.2004 N F09-5188 /04-AK

<13>see Resolutions of 24.08.2007 in case N A56-28505/2006, of 19.07.2007 in case N A56-41870/2006, of 02.07.2007 in case N A56-944/2007

ON CONCLUSION OF AGREEMENTS WITH CITIZENS

Krasnopeeva A.N.

Question. The lecturer spoke very well about what you need to pay attention to when concluding an agreement between legal entities. However, quite often organizations enter into civil law contracts with individuals. Are there any features here?

А.К.: Indeed, organizations quite often conclude civil law contracts with individuals. An organization can conclude such an agreement both with an entrepreneur and with a citizen who is not registered as an entrepreneur.

Question. And how to confirm the status of your counterparty - an individual?

A.K.: It is extremely important for an organization that the status of an individual as an individual entrepreneur is confirmed before concluding an agreement<1>.

To do this, you need to ask an individual to submit a set of documents:

Passport, which is the main document proving the identity of a citizen of the Russian Federation<2>;

Certificates of state registration<3>and on registration with the tax authority<4>;

Extract from EGRIP<5>. It is not necessary to require this document, but it is they who can confirm that the citizen really did not cease to be an individual entrepreneur.

If the transaction is made within the framework of a licensed activity, then it is necessary to make sure that the entrepreneur has the appropriate license. To do this, you need to request a copy of it.

And if this set of organization is presented, then there is nothing to worry about. Just remember to make copies of documents. They will come in handy if you have questions from the tax authorities.

Question. And if an individual cannot submit these documents?

A.K .: If an individual cannot even present you with his passport, then it is not worth concluding an agreement, since it is simply not known who it is.

If there is no certificate of state registration as an individual entrepreneur, then this is just a citizen, which means that you become a personal income tax agent<6>.

In addition, remuneration paid to an individual under civil law contracts providing for the performance of work, the provision of services, or copyright agreements is subject to UST taxation.<7>. However, let me remind you that only in the part to be credited to the federal budget and compulsory medical insurance funds<8>.

In addition, remuneration paid to an individual is subject to mandatory pension insurance contributions.<9>.

And all these taxes and contributions must be calculated and paid by the organization. Therefore, the citizen with whom the organization enters into an agreement must be asked for an insurance certificate of compulsory pension insurance<10>and, if available, a certificate of registration with the tax authority<11>.

The entrepreneur pays taxes and contributions from the remuneration paid to him by the organization.

Question. You spoke about the tax aspects of a transaction concluded with an entrepreneur. Are there any particularities from the point of view of civil law?

А.К.: In general, no. However, in my opinion, in such cases it is necessary to actively use methods to ensure obligations under the contract.

This is due to the fact that, being an individual entrepreneur, a citizen continues to be an individual. And in case of default by him of his obligations and collection of debts or losses through the court at the expense of the property of an individual entrepreneur, the restrictions established by law will apply<12>. And the list of property that cannot be levied under executive documents is quite extensive.<13>. In addition, the possibility of recovery may be limited by the regime of joint property of the spouses.<14>. It is also necessary to remember about limiting the amount of deductions from the income of individuals and individual entrepreneurs.<15>.

Question. What security measures can you recommend to avoid such consequences?

А.К.: Pledge, deposit, bank guarantee and guarantee - these are the ways to ensure the fulfillment of obligations that I would recommend organizations use to avoid adverse consequences<16>. Also, the retention of property transferred to the creditor will be security for the fulfillment of obligations.

<1>paragraph 2 of Art. 11 of the Tax Code of the Russian Federation; Part 1 Art. 23 of the Civil Code of the Russian Federation

<2>Clause 1 of the Decree of the President of the Russian Federation of March 13, 1997 N 232

<3>form N P61001 (Appendix N 22 to the Decree of the Government of the Russian Federation of 19.06.2002 N 439)

<5>paragraph 2 of Art. 6 of the Federal Law of 08.08.2001 N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs"

<6>p. 1, sub. 1 p. 3 art. 24, art. 226 Tax Code of the Russian Federation

<7>paragraph 1 of Art. 236 Tax Code of the Russian Federation

<8>paragraph 3 of Art. 238 Tax Code of the Russian Federation

<9>paragraph 2 of Art. 10 of the Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation"

<10>form ADI-7, approved. Resolution of the Board of the PFR of July 31, 2006 N 192p

<11>form N 2-1-Accounting, approved. Order of the Federal Tax Service of Russia dated 01.12.2006 N SAE-3-09 / 826@

<12>Art. 24 of the Civil Code of the Russian Federation

<13>paragraph 1 of Art. 79 of the Federal Law of 02.10.2007 N 229-FZ "On Enforcement Proceedings"; Art. 446 Code of Civil Procedure of the Russian Federation

<14>Part 1 Art. 34, Art. 45 RF IC

<15>Part 2 Art. 99 of the Federal Law "On Enforcement Proceedings"

ON A SIGNIFICANT CHANGE OF CIRCUMSTANCES

Koshelev A.P.

Question. Vladimir Yakovlevich, when he spoke about the possibility of changing or terminating the contract due to changing circumstances, said that, for example, an increase in the price of goods cannot be attributed to such circumstances, since the parties must take this risk into account when concluding the contract. But what then can be attributed to significant changes in circumstances? Could you give specific examples?

A.K.: First of all, it must be said that the same circumstance may or may not be recognized as significant, depending on the existence of the conditions provided for by Article 451 of the Civil Code. For example, the increase in market prices for goods or services that are the subject of the contract mentioned by the lecturer, in principle, can also be recognized as a significant change in circumstances if the court considers it as such.

If we talk about other circumstances referred to by organizations that tried to terminate the contract or change its terms on the basis of Article 451, then there are quite a lot of them. Moreover, both the circumstances themselves and the court decisions related to them vary quite a lot depending on the type of contract. We analyzed the jurisprudence on Article 451 in relation to two types of contracts, to which its provisions are applied most often. These are the most common lease and supply contracts in business. Below is information about the change in which particular circumstances was recognized by the courts as sufficient or insufficient for changing or terminating the contract.

Circumstances/Requirements	Practice
	Confess	Not recognized
Changes in the provisions of federal legislation on payment for land The tenant demanded to reduce the rent due to the fact that the law established a limit on its size<1> In another case, due to the fact that the amount of rent was established in accordance with the Law "On Payment for Land", which has become invalid	2 solutions<2>
Amendment of the federal legislation on the lease of state property (adoption of the Law on appraisal activities, according to which, when transferring state property for rent, it is mandatory to evaluate it<3>)	4 solutions<4>	1 solution<5> According to the court, the law does not provide for the obligatory value of the property determined by the appraiser for the parties to the lease agreement
Changes in legislation that prevent the tenant from continuing to use the leased space for its previously intended purpose The tenant demanded amendments to the agreement on his right to sublease the premises to the organization he created		1 solution<6> The court justified the decision by the fact that the directions for the use of property were not indicated in the contract
Changes in regional or local legislation on the procedure for leasing state or municipal property The landlord asked for a rent increase	1 solution<7>	1 solution<8>
Significant increase in the number of employees of the lessor The landlord demanded the termination of the contract	1 solution<9>
Emergency condition of the leased premises and its recognition as a monument of history and architecture The landlord demanded the termination of the contract	1 solution<10>
Increase in market prices for rent The landlord demanded an increase in the rent, in some cases (noted<*>) - termination of the contract	9 solutions, including: FAS MO - 3 solutions<11>; FAS PO - 2 solutions<12>; FAS SZO - 1 solution<*> <13>; FAS SKO - 2 solutions<14>; FAS UO - 1 solution<15> In four of the above decisions, the court came to the conclusion that the performance of the contract on the same terms leads to a violation of the balance of property interests of the parties	9 decisions, including: FAS VVO - 1 decision<*> <16>; FAS VSO - 1 solution<17>; FAS DVO - 1 solution<18>; FAS MO - 2 solutions<19>; FAS SZO - 1 solution<20>; FAS SKO - 2 solutions<21>; FAS UO - 1 solution<*> <22>
Change of ownership of the leased property The new landlord demanded a rent increase		4 solutions<23> The absence of grounds for changing or terminating the contract in this case is expressly provided for by law<24>
The decision of the regional authorities on the need to reconstruct the leased object The landlord demanded the termination of the contract	1 solution<25>	1 solution<26>
The decision of the authorities on the transfer of retail outlets from the territory of the leased facility The landlord demanded the termination of the contract		3 solutions<27>
The decision of the local government body (lessor) that the leased land is required by it for other purposes The landlord demanded the termination of the contract		1 solution<28>
Change in the demographic situation and the emergence of the municipality's need for premises for preschool institutions The landlord-municipality demanded the termination of the contract		1 solution<29>
Location of gas pipelines under the leased land plot and violation of the rules for their operation The landlord demanded the termination of the contract		1 solution<30> The court indicated that the communications were located on the territory of the site at the time of the conclusion of the contract and the landlord knew about a possible violation of safety rules
Termination of cooperation, deterioration of relations between the parties to the contract The landlord demanded the termination of the contract		1 solution<31>
Supply
Ban on the distribution of purchased goods (Moldovan wine)<32>The buyer demanded termination of the contract	1 solution<33>
Termination of the contractual relationship between the seller and its suppliers	1 solution<34> The court considered the situation with the supply of gas, in which the seller cannot find other suppliers
Increase in market prices for goods The seller demanded termination of the contract		1 solution<35>
Buyer's request to terminate the contract The seller demanded termination of the contract	1 solution<36>

<1>paragraph 2 of Art. 3 of the Federal Law of October 25, 2001 N 137-FZ "On the Enactment of the Land Code of the Russian Federation"

<2>Decrees of the FAS DVO dated May 21, 2007 N F03-A37 / 07-1 / 1382; FAS MO dated 14.03.2007 N KG-A41 / 736-07

<3>Art. 8 of the Federal Law of July 29, 1998 N 135-FZ "On Appraisal Activities in the Russian Federation"

<4>Decrees of the Federal Antimonopoly Service of the Moscow Region of October 19, 2007 N KG-A40/10896-07, of September 3, 2007 N KG-A40/8649, of September 7, 2007 N KG-A40/8605-07, of December 26, 2005 N KG-A40/12692 -05

<5>Decree of the FAS SZO dated March 13, 2006 N A21-5407 / 2005-C2

<6>Decree of the FAS VSO dated 04.24.2007 N A33-16129 / 06-F02-2166 / 07

<7>Decree of the FAS Central Organ of May 31, 2006 N A14-3299 / 05-68 / 32

<8>Decree of the FAS VSO dated 12/26/2006 N A74-2088 / 06-Ф02-6944 / 06-С2

<9>Decree of the FAS VVO dated 08.27.2007 N A43-3233 / 2007-17-51

<10>Decree of the FAS ZSO of December 27, 2006 N F04-8517 / 2006 (29600-A70-38)

<11>Decrees of the FAS MO dated 22.01.2007 N KG-A40 / 13630-06, dated 12/15/2006 N KG-A40 / 11912-06-P, dated 05.12.2005 N KG-A40 / 11540-05

<12>Decrees of the FAS PO dated 02.28.2007 N A55-74 / 05-24, dated 01.30.2006 N A12-13536 / 05-C54-5 / 34

<13>Decree of the FAS SZO dated 02.08.2007 N A56-32406 / 2006

<14>Decrees of the FAS SKO dated 12/19/2006 N F08-6436/2006, dated 06/14/2006 N F08-2658/2006

<15>Decree of the FAS UO of 01.11.2007 N Ф09-8896 / 07-С6

<16>Decree of the FAS VVO of October 11, 2005 N A38-551-10 / 65-2005

<17>Decree of the FAS VSO dated 10.08.2006 N A33-30379 / 05-Ф02-3960 / 06-С2

<18>Decree of the FAS DVO dated February 14, 2006 N F03-A51 / 06-1 / 171

<19>Decrees of the FAS MO dated 04.12.2007 N KG-A40 / 12576-07, dated 30.11.2007 N KG-A40 / 12494-07

<20>Decree of the FAS SZO dated April 17, 2006 N A56-14664 / 2005

<21>Decrees of the FAS SKO dated 03/21/2006 N F08-214/2006, dated 09/16/2005 N F08-4230/2005

<22>Decree of the FAS UO dated 05.25.2006 N Ф09-4256 / 06-С3

<23>Decrees of the FAS VVO dated 09.02.2006 N A38-2543-16 / 176-2005; FAS DVO dated 12.12.2006 N F03-A59 / 06-1 / 4719; FAS SKO dated 10.08.2006 N F08-3584/2006; FAS UO dated 01/16/2007 N F09-11863 / 06-C6

<24>paragraph 1 of Art. 617 of the Civil Code of the Russian Federation

<25>Decree of the FAS MO dated 24.05.2006 N KG-A40 / 4211-06

<26>Decree of the FAS MO dated 09.03.2006 N KG-A40 / 1274-06

<27>Decrees of the FAS VVO dated February 27, 2006 N A43-14918 / 2005-13-370, N A43-14917 / 2005-13-369; FAS MO dated 03/28/2007 N KG-A40 / 2004-07

<28>Decree of the FAS VVO dated 08.24.2007 N A79-9483 / 2006

<29>Decree of the FAS MO dated 28.09.2007 N KG-A41 / 9945-07

<30>Decree of the FAS SKO dated 06/07/2007 N Ф08-3204 / 2007