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Robert Katz2021-11-20 17:12:52
Law in IT
Robert Katz, 2021-11-20 17:12:52

Should an individual entrepreneur pay personal income tax if he became a non-resident?

Hello.

I am a citizen of the Russian Federation, a programmer, I live in the Russian Federation, I work under the IP STS 6% (Income). I work only with Russian customers. I pay only one USN tax. Personal income tax - I do not pay because the individual entrepreneur is exempt from paying personal income tax.

I plan to go to Finland to study at a university, I will get a residence permit because of my studies.
I will become a non-resident of the Russian Federation. At the same time, I will continue to work as an individual entrepreneur only with Russian customers and will receive money for my work to my individual entrepreneur account in the Russian Federation.
Money from the IP account will be transferred to my individual account in Russian banks. That is, the money from the IP account will not leave the Russian Federation.

Please tell me:
Will I need to pay personal income tax after I become a non-resident of the Russian Federation?
And how much will this personal income tax be: 13% or 30%?

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1 answer(s)
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Dimonchik, 2021-11-20
@dimonchik2013

https://qna.habr.com/q/531987
google it here, it was sorted out recently, it seems with links to Tinkov and it seems even tax explanations
there are something about the fact that an individual entrepreneur is always a resident and his 6% is enough

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