Who is a resident?
The term "resident" is a multi-valued term,meeting in many areas, but is mainly used in tax legislation. The word "resident" was derived from the Latin "residentis" - remaining in place.
Let's see who the tax resident is. The Tax Code of the Russian Federation states that residents are:
- Citizens of the Russian Federation registered at the place of residence on the territory of the country.
- Citizens of other countries who havetemporary residence or residence permit, as well as temporarily registered in the Russian Federation and engaged in labor activity over 183 days of one calendar year.
Who is a resident, we have designated,therefore, foreign citizens who live and are registered abroad or on the territory of the Russian Federation are considered as non-residents, but less than 183 days of one calendar year, while doing business in the Russian Federation. Non-residents are subject to income tax at a rate of 30%, while residents - 13%.
Who is a resident and non-resident in tax lawwe found. The term "resident" is also used as a jargon among Russian special services. So, who is a resident in this area? Residents of special services are divided into legal and illegal.
A legal resident is a staff member with Russian citizenship who is responsible for espionage activities of foreign intelligence in other countries under the guise of official foreign missions.
An illegal resident is a special category cadre officer who runs an espionage intelligence autonomously, without being tied to official overseas institutions.
