How to receive a salary from abroad with a tax non-resident?

Question

Fintech

I'm going to work remotely for an American company (not freelancing), an individual. I want to receive a direct bank transfer to a USD-USD account in the Russian Federation with a minimum of losses, while I have not lived in the Russian Federation (more than 183 days a year) for several years. Will the bank or someone else require me to prove my lack of residence (I can only show them a passport with border crossing marks and a foreign residence permit, I have not been removed from registration)? In general, what pitfalls can be expected? Does anyone know what commissions banks (sender and savings) will take for themselves? If I later return to Russia for permanent residence, will anyone (bank, tax authorities) remember these incomes?

Answer 1

You need to separate the two concepts that you have mixed up - receiving money and tax non-residency. One is not related to the other.
It doesn't matter what tax residency you have, you can receive money either to an account in a Russian bank or to an account in a foreign bank. It doesn't affect anything. But we are only talking about receiving payment under the contract, and not about business activities abroad. As far as I understand you, you have a job under the contract.
Further, regardless of where you received the money (to a bank account in the Russian Federation or to a foreign account), you need to report to the tax office at the end of the calendar year. If you are a tax non-resident of the Russian Federation, then you need to report this to the tax office in order to confirm your tax status, otherwise there may be problems, because. in the tax base you will be considered a tax resident of the Russian Federation. To confirm that you do not have a tax residency, it is enough for you to provide information about your entries and exits in the Russian Federation. But, some tax authorities may not recognize you as a tax non-resident if you are registered somewhere in the territory of the Russian Federation. Therefore, if there is a residence permit, then you need to check out (in connection with the departure for permanent residence abroad). You will be given a certificate of this.
The bank and security services are not interested in whether you pay taxes or not. This is what the taxman does. And the bank is interested in the legitimacy of the funds you received. For this, with significant amounts, it is enough to provide an agreement with a foreign employer. You may have to order a translation of the contract with notarization.
In addition, you need to understand that since you are a tax non-resident of the Russian Federation, you do not need to report to the tax office that you have opened an account in any foreign bank. But, you also need to understand that in any case, you must inform the state. authority on whether you have another citizenship or a residence permit in another country. Although, as far as I remember, there is a small fine, but I could be wrong.
There is still a moment in which I have not yet understood, but the American tax lawyer casually mentioned this to me, but the paid time was already booked and I did not have time to ask. If you receive income from a source in the USA, but at the same time you do not pay taxes anywhere on this income, then it seems that you should pay them in the USA. The US, as it were, "forgives" you taxes, because. Russia and the US have a double tax treaty. Therefore, the United States believes that you, as a citizen of the Russian Federation, pay tax at home. But if you do not pay outside the Russian Federation, or anywhere else, then this agreement does not apply and you must pay in the USA.
PS What I describe is based on several consultations this year with two Russian tax lawyers, a Russian accountant, two consultations with the tax office.

Answer 2

Since the money will not come from your personal account abroad, your money will be detained by the Bank's Currency Control. To pass it, you will need to justify the receipt of these funds (for example, attach an agreement with an employer in the United States, an invoice, a certificate of a foreign exchange transaction, etc.). This will lead to the fact that this money will turn out to be income received on the territory of the Russian Federation and, as a non-resident, you will have to pay 30% personal income tax on this "profit". You will be able to deduct taxes paid abroad (if any), but this is still a quest.
If you open your account abroad (in any country) and receive money there, and then transfer it to yourself in Russia, this is a different case. In this case, you are required to notify the tax authorities about opening such an account (within 30 days) and then every quarter provide them with a detailed statement on the movement of funds on it (yes, they tightened the nuts to the very bolts). And so on until the closing of this account, again - until you notify them about it. A bank in the Russian Federation will ask you to bring a copy of the notification from the tax office that you notified them about opening an account. But in this case (as Yakov already wrote) you do not have to pay taxes in the Russian Federation.
You can't be white and fluffy and pay no taxes anywhere. In the second case, you will pay them in the country where you open your "transit" account.
If you don’t feel like paying taxes at all, you can still try Payoneer and get money for it. You will withdraw cash at Russian ATMs for a long time and tediously, it all depends on your "turnover".

Answer 3

If a citizen spends most of his time abroad, that is, for the period from January 1 to December 31 (tax period) he spent less than 183 days in Russia, then he cannot be recognized as a tax resident. Such a person is not required to pay personal income tax on income received from foreign companies in this tax period (Letter of the Ministry of Finance dated 13.08.08 No. 03-04-005-01 / 295).
https://vc.ru/p/problem-13959
nalogfaq.ru/nalogoplatelshhiki-ndfl/dolzhen-li-gra...
Marks in the passport should be enough to prove non-residency.
The fee for a SWIFT transfer is usually around $30.

Answer 4

if you receive money to an account in Russia, you are required to pay 30% personal income tax as a non-resident;
if to a foreign account, you are not required to.