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How personal income tax is levied on the income of citizens of member States of the EAEC

Question - answer - Legal advice 15.05.2019 at 11:30

Question - answer - Legal advice

If the citizens of States – members of the Union employed in Russia, with the first day of their income subject to personal income tax at a rate of 13%. This refers to the performance of duties as on labour and civil contracts. The fact that in accordance with article 73 of the Treaty on the Eurasian economic Union, the income should be taxed at the rates provided for natural persons-tax residents of the country where the citizen of a member state of the EEU (the letter of Department tax and customs policy of the Ministry of Finance of Russia from June 15, 2018 No. 03-04-05/40970). However, it should be borne in mind that such workers can take a tax deduction for personal income tax only after you acquire the status of a tax resident. Namely, recall that they need to be actually located on the territory of Russia not less than 183 calendar days within 12 consecutive months (clause 2, article 207 of the Tax code). But if workers from these States are not tax residents and their income is not connected with employment, then the tax rate of 30% in accordance with clause 3 of article 224 of the tax code. It is, for example, on the income of a social nature, as well as those who are not considered wages and are not dependent on conditions of employment (letter of Department tax and customs policy of the Ministry of Finance of Russia from may 14, 2018 № 03-04-06/32214).