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CMS Client Alert | April 2015 | Tax

Tax registration requirement for foreign citizens in Moscow


Foreign citizens who reside in Moscow and whose income is taxable in Russia starting from 1 January 2015 will need (if required) to file their annual income tax returns with the tax inspectorate of their place of registration/residence, instead of with the Federal Tax Service Inspectorate No. 47 (“Tax Inspectorate No. 47”). This requirement will apply to foreign citizens in respect of their income received after 1 January 2014. Any foreign citizen who does not already have a Russian Taxpayer Identification Number (“INN”) first should obtain one from their local tax inspectorate.

CMS Client Alert | April 2015 | Tax
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Portrait of Hayk Safaryan
Hayk Safaryan