Plan Your Filings in Advance

We are glad to propose our services aimed to simplify the process of filing tax declaration. The main issues associated with this process are described further.

While most taxpayers do not need to file taxes in Russia, some categories of taxpayers have to file tax return forms annually (art. 229 of Tax Code). Russian and foreign citizens as well as persons without citizenships who are Russian tax residents, in certain cases have to file a tax return to report income gained from all sources. Non-residents have to report income gained from sources located in Russia. A person can be considered a tax resident if he resided in Russia for at least 183 days a year.

The deadline to file tax returns for income earned in 2013 is April 30, 2014. Tax returns can be filed personally or by virtue of a power of attorney. In Moscow foreign citizens have to file tax return with Tax Inspectorate Number 47.

The following persons are obligated to file tax return (art. 228, 227 of the Tax Code):

• Russian tax residents who obtained income from sources located abroad.
• Persons whose income was obtained from non-tax agent sources, such as landlords collecting rent or from the sale of property. As an example, tenants are not obligated to withhold taxes on behalf of their landlord and pay those amounts to the tax office;
• Other individuals who received income or gain from non-tax agents;
• Individual entrepreneurs;
• Private practitioners;

Employees who gain income solely from persons being so-called tax agents (registered employers) are not obligated to file tax return. They may file tax returns at their own discretion if they want to claim the following types of deductions:

• Charitable deductions;
• Education expenses;
• Medical expenses;
• Expenses connected with construction and/or purchase of the taxpayers’ residential premises;

N.B.: Taxpayer may obtain a tax refund in connection with a change of the applicable tax rate from 30% to 13% in accordance with the acquired status of a tax resident of Russia during 2013, when filing with the tax office a tax return as well as documents confirming the tax residency by April 30, 2014 (art. 231 of the Tax Code). 

Our Services

We are pleased to offer our advisory services in complying with these requirements including the drawing and filing of all the required documents.

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