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Russian Federation Individual - Tax administration

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Taxable period

There is no provision for a taxable year other than the calendar year.

Tax returns

Tax in respect of employment earnings and certain other payments must be withheld at source by the entity making the payment, if this entity is a tax agent. This includes tax on income from the performance of labour under civil law contracts. Individuals receiving income from foreign sources and some other types of income from which tax is not withheld at source (unless tax agent properly reported underwithholding tax to tax authorities) are responsible for the declaration of taxable income and payment of Russian tax.

Declarations of income must be submitted no later than 30 April following the reporting year. Joint returns for a husband and wife are not permitted.

In the case of termination of a foreign national’s activities in Russia, declaration of actual income received during the period of stay in Russia must be made one month prior to permanent departure from Russia.

Payment of tax

The PIT payment is generally due no later than 15 July of the year following the reporting year. The payment needs to be made either in cash or from a ruble account opened with a Russian bank. It is not possible to make payments in a foreign currency. Tax overpaid may be, at the taxpayer’s request, either refunded or credited against future liabilities. Tax pay be paid by a third party on behalf of a taxpayer.

An individual entrepreneur under the general tax regime is obligated to make three advance payments: on 15 July, on 15 October, and on 15 January. The balance of the tax due is to be paid on 15 July.

Tax on professional income is payable on a monthly basis in accordance with tax notice issued by the tax authorities.

If the tax was not withheld at source by a Russian tax agent and the agent properly informed tax authorities on this issue, then the tax shall be paid no later than 1 December of the year following the reporting year on the basis of tax assessment issued by tax authorities.

Tax audit process

Desk audit shall be performed within three months after the tax return filing. The tax authority in Russia is the Federal Tax Service.

Statute of limitations

The statute of limitations is three years.

Topics of focus for tax authorities

The topic of focus for tax authorities is rental income received by landlords and self-employed individuals.


Last Reviewed - 28 June 2019

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Russian Federation contacts
Yana Zoloeva Title = Yana Zoloeva width=55px
Yana ZoloevaPartner, Russia Tax and Legal Leader+7 495 967 6152
Karina Khudenko Title = Karina Khudenko width=55px
Karina KhudenkoPartner, Human Resources Services+7 495 232 5418
Evgeny Sivoushkov Title = Evgeny Sivoushkov width=55px
Evgeny SivoushkovDirector, International Assignment Services+7 495 967 6000
Gennady Odarich Title = Gennady Odarich width=55px
Gennady OdarichManaging Director, Head of Business Set-up and Immigration Practice+7 495 232 5758
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