Simplified procedure for obtaining the tax resident status for individuals in 2020


On July 31, 2020, Federal Law No. 265-FZ was adopted, according to which individuals will be able to remain tax residents of the Russian Federation even if they stayed in the Russian Federation for less than 183 days during 2020.

Due to the coronavirus pandemic, many Russians were unable to return to their motherland and therefore risk losing their status as a tax resident of the Russian Federation, if they stay outside Russia for more than 183 days, and their income from Russian sources would be taxed at the rate of 30% instead of 13%.

Now individuals who stayed in the Russian Federation in 2020 from 90 to 182 days will be able to be considered the RF tax residents.

To confirm the status of the RF tax resident in 2020, according to this law, it is necessary to submit an application to the tax authority not later than April 30, 2021.