Non-resident

Nonresident is an individual or juristic person, who has no permanent residence in the present country for the purpose of tax, currency or other legislation (the various definitions can be applied in different law sections).

As a rule, the place of living is the major criterion of residency for the individuals, and for legal persons – the place of state registration. The different rules of taxation, currency control, etc. are applied to the residents and nonresidents.

1. Individual person, non-resident of the Russian Federation

Alien's passport.

For the purpose of taxation - non-residents living in the Russian Federation more than 183 days must enclose to identification documents the following:

Temporary residence permit for a foreign resident of the Russian Federation or for a stateless person with a note of living in the Russian Federation at least 183 days (validity period of a document - 5 years).

Temporary residence permit formalized as a note in the document of identification for a foreign resident or stateless person or in the form of a standard document given in the Russian Federation to the person without identification documents and the note about living in the territory of Russia at least 183 days (validity period of a document - 5 years).

Labour contract or employment statement or another document confirming the location of a person within the Russian Federation territory more than 183 days (in case there is no passport-visa regime).

2. Legal body, non-resident of the Russian Federation

Registration certificate of the legal body.

Constitutive documents.

Authority proof of a sole executive body.

Bank card with authorized signature and stamp impression.

Warrant in the name of persons specified in the card and who are not a sole executive body.

In case the Russian Federation and the State of Incorporation have a double taxation treaty and the client wants to apply to this treaty then one more document is to be submitted confirming that the client has permanent residence in that state which has an agreement with the Russian Federation.

As in foreign countries permanent residence is determined on the base of various factors, compliance verification is carried out at the moment of applying to a certain document. In the document a certain period of permanent residence (calendar year) must be specified. This document must be attested by a competent authority of the foreign state.

In case of a failure by the Client to present this document, the Company will not take into account the rules of the double taxation treaty making calculations of income tax repayment being a tax agent.

All documents must be apostilled in the State of Incorporation and translated into Russian, the translation is notarized.

The apostille isn't required for citizens of the countries which have joined the Minsk convention: Republic Armenia, Byelorussia, Republic Kazakhstan, Republic Kyrgyzstan, Republic Moldova, the Russian Federation, Republic Tajikistan, Turkmenistan, Republic Uzbekistan, Ukraine.