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Registration of Foreign Citizens on the Territory of the Russian Federation

Foreigners must submit 3 NDFL tax declaration until April 30

12.03.2019

On April 30, 2019  the deadline for submitting by foreign citizens 3 NDFL tax declaration to Russian Tax Authorities ends. Foreign citizens must submit 3 NDFL tax declaration in the following cases:

- In case of receiving income from sources located abroad foreign citizens who are tax residents (staying on the territory of Russia more than 183 days within a year) are required to submit 3 NDFL tax declaration;

- In case of receiving income from sources in Russia foreign citizens who are tax residents and non-residents are required to submit 3 NDFL tax declaration if tax agents have not withheld taxes from these incomes;

- In order to return an overpaid tax foreign citizens who acquired the status of Russian resident in this calendar year (staying on the territory of Russia more than 183 days) and from whom the employer withheld income tax at a rate of 30% could submit 3 NDFL tax declaration and return an overpaid tax;

- In the case of termination of labor activity in Russia foreign citizen must submit 3 NDFL tax declaration no later than 1 month before leaving Russia.

For non-compliance with the established deadlines and procedure of submitting 3 NDFL tax declaration there is administrative liability for foreign citizens in the form of fine up to 40% of the amount of tax payable under this declaration, in some cases there is criminal prosecution.

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