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Ministry of Justice

Russian Federation

On September 15, 2020 No. 59891

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of September 11, 2020 No. 188n

About approval of Features of accounting in tax authorities of physical persons - the foreign citizens and persons without citizenship who are not individual entrepreneurs

According to Item 1 of Article 83 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2019, 39, of the Art. 5375) I order to No.:

1. Approve the enclosed Features of accounting in tax authorities of physical persons - the foreign citizens and persons without citizenship who are not individual entrepreneurs.

2. Declare invalid the order of the Ministry of Finance of the Russian Federation of October 21, 2010 No. 129n "About approval of Features of accounting in tax authorities of physical persons - the foreign citizens who are not individual entrepreneurs" (registration No. 18977) is registered by the Ministry of Justice of the Russian Federation on November 16, 2010.

3. This order becomes effective after one month from the date of its official publication.

Minister

A. G. Siluanov

Approved by the Order of the Ministry of Finance of the Russian Federation of September 11, 2020 No. 188n

Features of accounting in tax authorities of physical persons - the foreign citizens and persons without citizenship who are not individual entrepreneurs

Features of accounting in tax authorities of physical persons - the foreign citizens and persons without citizenship who are not individual entrepreneurs are developed according to Articles 83 - 85 Tax Code of the Russian Federation (further - the Code) (The Russian Federation Code, 1998, No. 31, Art. 3824; 2019, the Art. 39, the Art. 5375) in connection with adoption of the Federal Law of September 29, 2019 No. 325-FZ "About modification of parts the first and second the Tax Code of the Russian Federation" (The Russian Federation Code, 2019, No. 39, Art. 5375; 2020, No. 13, the Art. 1857), and also for the purpose of implementation of accounting actions concerning foreign citizens and stateless persons in tax authorities.

I. General provisions

1. These Features are applied to the following physical persons - the foreign citizens and persons without citizenship who are not individual entrepreneurs (further also - physical persons):

which are registered at the place of residence (are registered in the place of stay - in case of absence at physical person of the residence in the territory of the Russian Federation) in the Russian Federation by the bodies specified in Item 3 of article 85 of the Code;

which received the status of the lawyer in the Russian Federation;

which possess real estate and (or) vehicles in the Russian Federation;

which grants certificates on the right to inheritance on real estate and (or) vehicles in the Russian Federation;

which do not take in the territory of the Russian Federation the residence (the place of stay), real estate and (or) vehicles belonging to them, and also not staying on the registry in tax authorities on the bases established by the Code concerning which the organizations (individual entrepreneurs) provide data according to Item 2 of article 230 of the Code.

2. The documents necessary for registration of physical person provided by these Features are represented to tax authorities in Russian or in foreign language with the translation into Russian certified in the procedure established by the legislation of the Russian Federation.

II. Registration in tax authority of physical person at the place of residence, in the place of stay in the Russian Federation

3. Registration in tax authority of physical person at the place of residence concerning which data on the registration fact at the place of residence and not staying on the registry in this tax authority are received is performed by tax authority based on the data reported by the bodies specified in Item 3 of article 85 of the Code within five working days from the date of receipt of such data and in the same time the tax authority shall issue (to send) to physical person the notification on registration in tax authority (further - the notification on registration) in the form approved according to Item 5.1 of article 84 of the Code.

Date of registration in tax authority of physical person on the basis provided by this Item is the registration date of physical person at the place of residence containing in the data specified in paragraph one of this Item.

4. Registration in tax authority of the foreign worker in the place of stay concerning which data on the fact of registration in the place of stay and not staying on the registry in this tax authority are received is performed by tax authority based on the data reported by the bodies specified in Item 3 of article 85 of the Code within five working days from the date of receipt of such data and in the same time the tax authority shall issue (to direct) to the foreign worker the notification on registration in the form approved according to Item 5.1 of article 84 of the Code.

Date of registration in tax authority of the foreign worker on the basis provided by this Item is the date of registration of the foreign worker in the place of stay containing in the data specified in paragraph one of this Item.

5. Registration in tax authority of the physical person who is not the foreign worker in the place of the stay which is not staying on the registry in tax authorities and concerning which the body performing issue to physical persons of work permits or patents takes cognizance documents for execution of the work permit or the patent is performed by tax authority based on the data reported by the bodies specified in Item 3 of article 85 of the Code within five working days from the date of receipt of such data and in the same time the tax authority shall issue (to send) to physical person the notification on registration in the form approved according to Item 5.1 of article 84 of the Code.

Date of registration in tax authority of physical person on the basis provided by this Item is date of entering into the Unified state register of taxpayers (further - EGRN) data on its statement on accounting in tax authority.

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