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As of the 15th of December there is a new application form for a reduction in the personal income tax of a foreign worker


By order of the Federal Tax Service of the Russian Federation, dated 13.11.2015 № IIM-7-11 / 512, a new employer application form is approved and confirms the right of the foreign worker in a reduction in personal income tax on the amount of fixed advance payments.

You will recall that foreign citizens working on the territory of the Russian Federation on the basis of a patent made fixed payments in advance on their personal income tax. Employers have the right to reduce the total amount of personal income tax, calculated on income of foreign workers for the tax period, but the amount paid by such workers was fixed and paid in advance for that particular tax period and subject to confirmation by the tax authority as it pertains to the relevant law.

This application form entered into force as of December 15, 2015.

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