Freelancing and a US bank account. What taxes and to whom?

Question

Freelance

Let's say I'm a Russian citizen and I'm in Russia and work on foreign exchanges: odesk, elace, freelancer, etc.
And I have a real account in an American bank (boa) and I have a card from this bank, with which I can withdraw money in Russia from an ATM.
Let's say I earned money and brought it to an account in an American bank.
Question: at what point, to whom and what tax did I have to pay? (I am interested in the alignment in this situation, and not in the options for opening an individual entrepreneur, although it is also interesting for comparison)
Do I owe any USA taxes?
Do I owe any taxes to Russia (I owe money when I withdraw money from an ATM, right? How will the tax office know about it?)
If I withdraw money from an ATM in another country, who do I owe?
If I withdraw money from a USA ATM?

Answer 1

1. The tax must be paid to the country whose tax resident you are. if in a calendar year you spent more than 183 days in the Russian Federation, then in the Russian Federation. if in some other country, then there. The main thing is that the USA does not turn out to be this country 8-)
2. At what point: after the expiration of the calendar year, you must submit a personal income tax declaration-3, the deadline is until April 30th. That is, in 2014 we earn, until 04/30/2015 we submit a declaration to the IFTS.
The tax itself must be paid before July 15, 2015.
3. USA: in the most general case - no, although options are possible, they may require a form confirming your taxlessness.
4. If you live in Russia - yes, you should. You should become from the moment you receive income, and then at least do not shoot at all. How to know is the question. There are options. for example (God forbid) - upon request in connection with the investigation of a criminal case. BofA can also respond to a correct request from the Ministry of Internal Affairs, why not? In addition, in general, you are required to notify the IFTS about opening an account with a foreign bank.
5. It depends on the tax residency. it doesn’t matter where and when to shoot, it matters when the income is received and who pays taxes on it.
6. One exception: USA. That's where you get your income. But at the same time - you are categorically (most likely) forbidden to work there. So, in order not to get accused of violating the conditions of a visa, immigration and labor laws of the USA, I would do everything so that no one could even suspect me that I am illegally staying and working in the USA. Therefore, it is better not to show such cards in the states, at least on a regular basis. Yes, it's reinsurance. But - God saves the safe.

Answer 2

You have to pay where you physically work. Accordingly, in Russia. If you opened an account with a foreign bank, you must notify the tax authorities of the Russian Federation about this. You may or may not be caught - but better learn to be responsible and learn to pay taxes

Answer 3

Also a couple of weeks ago I researched the topic "what if you open an account in an American bank and transfer money from Odesk and Elance right there?".
1. In theory, you must pay taxes to the country whose tax resident you are. Most likely, Russia (if you don’t travel much and for a long time)
2. It seems that you don’t have to pay taxes in the USA, but it unobtrusively provides that you pay them in Russia
3. When the money crossed the border, you had to pay income tax. As I understand it, without an individual entrepreneur and LLC, this tax is very hard to pay
4. It is not yet clear how the tax office will find out about this: on the one hand, it can file a request in acc. authorities in the United States, on the other hand, will she receive an answer? True, there are two violations of the law on your part - non-payment of taxes and failure to notify the tax authorities about opening a foreign account (you must warn them). But if he finds out - a fine for the ALL amount on your account.
5. The fact that you withdraw money from an ATM seems to suggest that you have paid taxes on it before.
PS All of the above is just my understanding, I could be wrong. It is better to contact lawyers directly Related
article: lf.rbc.ru/recommendation/finance/2013/11/27/233443...

Answer 4

I am not strong in legislation, but as far as I understand, you must pay taxes to Russia, because. you are on the territory of Russia, you are its citizen, and you also carry out your economic activity on its territory (the fact that communication facilities and / or foreign banks are used for this is secondary). The same oDesk will pay taxes to the states, from its 10%, this does not concern you at all. Technically, the Russian tax authorities have the opportunity to catch you: ATMs have cameras, and it’s not very difficult to connect a transaction with a physiognomy and then with a person, I think. Only it is unlikely that such cases will be dealt with "by the piece", if the persecution of freelancers begins, then we will find out about it in advance. But about the "account in a foreign bank" - I don't know how it is in Russia, but in Ukraine you need to get permission for this. I don’t know about your option, but the card from Payoneer (like mine) is not tied to any “my” bank account, i.e. legally, I do not have a foreign account, but I do have a foreign bank card.