This website uses cookies so that we can provide you with the best user experience possible. Our Cookie Notice is part of our Privacy Policy and explains in detail how and why we use cookies. To take full advantage of our website, we recommend that you click on “Accept All”. You can change these settings at any time via the button “Update Cookie Preferences” in our Cookie Notice.
Technical cookies are required for the site to function properly, to be legally compliant and secure. Session cookies only last for the duration of your visit and are deleted from your device when you close your internet browser. Persistent cookies, however, remain and continue functioning on repeat visits.
We does not use any cookie based Analytics or tracking on our websites; see details here.
Personalisation cookies collect information about your website browsing habits and offer you a personalised user experience based on past visits, your location or browser settings. They also allow you to log in to personalised areas and to access third party tools that may be embedded in our website. Some functionality will not work if you don’t accept these cookies.
07/04/2015
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.