Can an individual entrepreneur be a non-resident (permanently reside abroad)?

Question

Individual entrepreneur

I have a difficult question that they cannot (or do not want to answer) even at Tochka. I have an IP to generate income from Upwork (mostly).
On average, I spent 5 months a year in Southeast Asia, but during the last trip I was offered a job in the office of an Australian company in Asia. The head office is located in Australia, and there are subsidiaries in several Asian countries.
I was told that it is more convenient for them to transfer my salary directly from Australia to a Russian account, and not to the office of a subsidiary in Asia. We signed a contract in which all this is discussed, but Tochka did not accept this contract. I will not paint all their claims, there is also a jamb. Points: they translated this contract into Russian for a week, as a result, a week later they issued a clumsy Google Translate translation, from which several important points were missing, for example, that the work is paid in advance for two weeks forward (!!!). I'd rather translate it myself.
But the main thing is that I cannot find the answer to two important questions (and the Dot cannot help either):
1. In fact, my contract is very similar to an employment contract. It says that I work in the office every day from 8 to 17.00, I have insurance, vacation (which is defined as that once a year I can invoice for two weeks of work, but not do it). The point says that this contract is not suitable, since I do not provide services, but work under a contract. But I work on the territory of another country, not the Russian Federation. And my employer is also not from the Russian Federation, and he does not have a representative office in the Russian Federation. So what's the difference to them?
2. I will be outside the Russian Federation all year round, that is, I will actually become a non-resident. Can an individual entrepreneur on the simplified tax system be a non-resident, should the amount of tax increase from 6% to 30%? A cursory search showed that almost no one had ever encountered such a situation. Some people live abroad, receive money to the IP account, but do not report that they have become non-residents. On the tax website in questions and answers there is not even a close similar situation, there is surprisingly little information about individual entrepreneurs.
I am not interested in answers like: “Forget it, no one will know that you are a non-resident” or “Agree to receive cash in Asia.” I can think of all these options without prompts. But it would be more convenient and interesting for me to find out whether it is possible, in principle, to legally receive money to an individual entrepreneur's account in the Russian Federation in such a situation. In particular, I am not going to live in Asia all my life, sooner or later I plan to return to Russia. And just curious, maybe someone has already been in this situation and knows the solution.
PS Few people noticed that the question concerns IP. For individuals, such questions are not particularly difficult, since all the information is on the tax website and in many other places. I want to close the issue, since it was decided not to use the IP, but to hire me as an employee to work in a subsidiary office and pay like other employees, without using the IP.

Answer 1

I will answer from the last question
2) IP on the simplified tax system, perhaps, if not a resident (these include citizens of the Russian Federation living abroad for more than a year), and if an increased tax rate is provided, then they should pay more accordingly (but it seems that this is not tact ... not confuse the situation when an individual entrepreneur has non-resident employees, there is an increased personal income tax), however, the duties of the tax office do not include tracking the status of citizens of the Russian Federation, this is the duty of the Federal Migration Service, but a citizen has an obligation to provide reliable information about himself, and therefore there is responsibility ...
Taxes are calculated and reported by the individual entrepreneur himself, respectively, when changing the status to a non-resident, the individual entrepreneur himself must increase his tax rate, calculate and pay taxes in accordance with it, while he is obliged to inform the tax authority about this (here you need to clarify with accountants (although probably few of them have come across this issue ... so the Internet will be more useful ...) when and from what tax period it is necessary to apply a different rate, in what form to report this to the tax ...)
More precisely, you can check with the tax hotline or by making an appointment with them, or by sending a request in writing or through your personal account, you will receive a well-founded answer with links to the standard ...
Well, in essence, I think that such IPs are not of interest to the tax authorities, at least until they exceed the limits on the simplified tax system and are not required to switch to OSNO ...
1) the bank does not accept your agreement, because most likely, he doesn’t want to screw up with currency control ... it’s probably difficult (but rather impossible) to explain to the currency control authorities why the bank transfers funds from a non-resident in foreign currency to an individual entrepreneur’s account not under a civil law contract (services, contract and etc.), but according to labor ... labor relations are still a slightly different form of relations (at least according to the legislation of the Russian Federation), however, if such relations are completely allowed under the legislation of the country in which you work, then you can In this case, an appropriate clause in the contract that the contract is subject to the law of another country, and provide the bank with appropriate explanations, but this is again not easy, because. you will actually have to organize advanced training courses for the bank's lawyers in foreign law,
I described to you the general direction of where to dig ... in principle, there is nothing complicated in your question, all the information can be found on your own, but writing a detailed answer, walking around and clarifying questions with the bank is time, then either yourself, or look for an artist who is behind dig you...

Answer 2

This is not quite the answer to the question, but still - hire a smart lawyer. It is directly possible to use its services officially through your individual entrepreneur and not as a physical person. face.
Because I don’t know what “Point” is, but judging by the fact that they didn’t do an apostille and translate it with a Google translator, it’s a piso what a sharazhkin office.
But I will try to formulate my point of view. But keep in mind - it is better to consult with LAWYERS, and not with a toaster.
You can be anywhere as a physical. face. And your legal the person remains tied to the tax system of the country where he is registered. Accordingly, your legal entity receives income for some kind of activity - and therefore you must pay tax according to this income AND this activity. Actually everything - with the so-called. IP changes (perhaps) only the activities and formats of the contract - here you can see better whether this affects taxes.
And yet - keep in mind - there is a non-resident, and there is a tax resident - these are different things. As an individual, you may be tax resident in another country (if required by the laws of that country).

Answer 3

Based on my experience of working for a foreign country under IP contracts, I can say that the matter is in the "labor" type of contract. The contract must be in the nature of the provision of _services_. Redo the contract, provide _yourself_ translation (in your mind, it should be so), and work as if nothing had happened.
I don’t care about non-residency, ihmo: you have the details of an individual entrepreneur, you have the necessary r / s, etc. - no one will check your location (I worked for 5 years for a foreign country, being registered in one place, and being physically in another - this, Of course, a slightly different moment, but the essence is the same). Here the problem is only in possible physical visits to the tax office. As I understand it, you will send declarations (if you do not have a patent) remotely - here you will need to renew the digital signature (if at all).
Those. it all boils down to a rewriting of the contract.

Answer 4

It seems to me that the concept of "non-resident" is not interpreted very correctly: after all, it is a citizen of a foreign state temporarily staying in the country. That is, being a citizen of the Russian Federation and an individual entrepreneur, you can be a non-resident only for other countries.
Well, the second point:

It says that I work in the office every day from 8 to 17.00

if it is slightly reformulated, the obligation is in touch in his office - that is, clearly indicate that he is not in the office of the employer. That picture will look completely different.
Similarly with insurance - if possible, this should be slightly reformulated, but in fact the amount of insurance premiums will be additional income in non-monetary form.
Holidays are the same.
Well, in fact, a stupid version of the interpretation of the substitution of hiring for a company-SP relationship - they excite the tax authorities exclusively in relation to the employer company - because less money is collected from them. Here let the employer-firm and present)
But the choice to be an individual entrepreneur or to be hired is a constitutional right of a citizen. Taking into account the fact that incomes come from more than one employer/customer, the IP was just prescribed by the doctor.

Answer 5

Can an individual entrepreneur on the simplified tax system be a non-resident, should the amount of tax increase from 6% to 30%?

the trouble of all prog-stackoverflowers (in the Valley they see themselves, apparently)
about the "subsidiary office" You are still more careful with documents, Rybka's laurels are unlikely to earn, and Asians love to get money from a farang under any pretext and with any method (read - bars)

Answer 6

1. The absence of tax residence (NR) does not affect the IP and the application of the simplified tax system. Even a foreign citizen can get the status of an individual entrepreneur.
2. Receiving funds to the IP account, they will be taxed (6 or 15%) + insurance premiums.
3. Receiving funds to a personal account from a source outside the Russian Federation and not being an NR RF, taxation in the Russian Federation will be zero.
I recommend that you stop working as an individual entrepreneur (so as not to pay insurance premiums) and receive funds to your personal account, pay 13% personal income tax for the first six months, and stop paying personal income tax after the termination of the status of a tax resident of the Russian Federation.
You can open an account in a foreign bank and receive funds for it, but do not forget about the Russian currency legislation, which will apply to you until you terminate the status of a currency resident.
!!! It is important to understand that by terminating the HP in the Russian Federation, you get the HP of another country with higher tax rates. Get ready to pay taxes according to the laws of the host country.