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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of August 15, 2013 No. AC-4-11/14909 @

On the tax matter on the income of physical persons of the income of the board members who are not tax residents of the Russian Federation

The Federal Tax Service on the tax matter on the income of physical persons of the income of the board members who are not tax residents of the Russian Federation reports the following.

According to Item 3 of article 224 of the Tax Code of the Russian Federation (further - the Code) the tax rate is established in the amount of 30 percent concerning all income received by the physical persons who are not tax residents of the Russian Federation, except for income gained, in particular, from implementation of labor activity as the highly qualified specialist according to the Federal Law of 25.07.2002 No. 115-FZ "About legal status of foreign citizens in the Russian Federation" (further - the Federal Law of 25.07.2002 No. 115-FZ) concerning which the tax rate is established in the amount of 13 percent.

According to Item 1 of article 2 of the Federal Law of 25.07.2002 No. 115-FZ the labor activity of the foreign citizen represents work of the foreign citizen in the Russian Federation based on the employment contract or the civil contract for performance of works (rendering services). Of 25.07.2002 No. 115-FZ the right to involve highly qualified specialists on the conditions established by this Article is provided by article 13.2 of the Federal Law to employers or customers of works (services).

If the size of the salary (remuneration) for accomplishment of labor activity of the board member paid by the employer or the customer of works (services) No. 115-FZ answers criteria of article 13.2 of the Federal Law of 25.07.2002, then in case of observance of other requirements of the specified Article the board member is recognized the highly qualified specialist.

Thus, the income of the physical persons who are not tax residents of the Russian Federation from implementation of labor activity by them as board members - highly qualified specialists is subject to taxation on the income of physical persons at the rate in the amount of 13 percent.

This line item is approved with the Ministry of Finance of the Russian Federation the letter of 06.08.2013 No. 03-04-07/31472.

Bring the specified letter to subordinate tax authorities.

Valid counselor of state of the Russian Federation 2 classes

S. N. Andryushchenko


 

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