

March 2011
If you do not have Russian citizenship, when and under what circumstances do you have to report your income to the Russian tax authorities? The obligation is imposed on foreigners who:
There are cases when foreigners who qualify as residents for taxation purposes are not required but are allowed to file income tax returns to get tax deductions (for example, you can get back some of the money previously paid to the state as tax). For instance, deductions can be claimed if you buy residential real estate in Russia.
Under the Russian law, income tax return for the tax year must be filed by the 30th of April of the next year, however the 30th of April, 2011 lands on a Saturday so the deadline has been postponed to the next business day which is the 3rd of May, since the 1st of May is a public holiday and lands on a Sunday so the Russian law states that the following day will be a day off as well.
If a foreigner plans to stop doing business in Russia and to leave its territory before the end of the year, he or she must submit a tax return at least one month before leaving; the income tax must be paid within 15 days of filing the tax return.
According to the Russian law if you fail to submit your tax returns, then each month that passes the date when you were supposed to submit your credentials, you might be fined 5% of the amount payable as tax. For the purposes of this fine, one calendar month plus one day equal two months, two calendar months and one day equals three months and so on. The total amount of the fine may not exceed 30% of the amount of the tax and may not be less than 1,000 Russian rubles.
In conclusion, if Russian international agreements define different rules for the taxation of foreigners than those described above, the rules of an international agreement will apply.