On January 1, 2015, many amendments to Chapter 23 "Personal Income Tax" of the Tax Code came into force. Of the Russian Federation, which concern almost every citizen of the Russian Federation, as well as foreign individuals engaged in labor activity on the territory of the Russian Federation.
Starting from January 1, 2015, the procedure for paying personal income tax (personal income tax) in the form of a fixed advance payment (currently valid for foreign citizens who work on the basis of a patent for individuals), it is extended to foreigners who work for organizations and individual entrepreneurs, as well as those engaged in private practice (lawyers, notaries, etc.).
Now, these foreign citizens who arrived in the Russian Federation on a visa-free basis are required to pay a fixed advance payment on personal income tax for the period of validity of the patent in the amount of 1,200 rubles per month. The specified payment is subject to indexation by a deflator coefficient and a coefficient reflecting the regional characteristics of the labor market.
The deflator coefficient is set by Order of the Ministry of Economic Development of the Russian Federation for the next calendar year. The deflator coefficient for 2015 is 1.307. In the Rostov region, the regional coefficient for the next calendar year is set at 1.
According to the provisions of Federal Law No. 115-FZ of July 25, 2002 "On the Legal Status of Foreign Citizens in the Russian Federation", a patent is granted to a foreign citizen for a period of one to twelve months. The validity period of a patent may be extended repeatedly for a period of one month or more. In this case, the total period of validity of the patent, including extensions, may not exceed twelve months from the date of grant of the patent.
At the same time, a foreign citizen temporarily staying in the Russian Federation is not entitled to work outside the borders of the subject of the Russian Federation in whose territory he was granted a work permit or patent, as well as by profession (specialty, position, type of work) not specified in the work permit. An employer or a customer of works (services) may not involve a foreign citizen in work outside the territory of the subject of the Russian Federation in which the foreign citizen was granted a work permit or patent, as well as by profession (specialty, position, type of work) not specified in the work permit (except in cases provided for by the Legislation of the Russian Federation). by this Federal Law and other federal laws).
The total amount of income tax on foreign citizens engaged in employment from individuals for personal, household and other similar needs not related to entrepreneurial activity is calculated by them taking into account the fixed advance payments paid for the period of validity of the patent in relation to the relevant tax period.
The total amount of income tax on foreign citizens engaged in employment in organizations and (or) individual entrepreneurs, as well as other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, is calculated by tax agents and is subject to reduction by the amount of fixed advance payments paid by such taxpayers for the period of validity of the patent in relation to the corresponding tax period.

Article 8. Permanent residence of foreign citizens in the Russian Federation
1. During the period of validity of a temporary residence permit and if there are legal grounds, a residence permit may be issued to a foreign citizen upon his application. An application for a residence permit is submitted by a foreign citizen to the territorial body of the federal executive authority in charge of internal affairs no later than six months before the expiration of the temporary residence permit.
2. Before obtaining a residence permit, a foreign citizen must live in the Russian Federation for at least one year on the basis of a temporary residence permit.
3. A residence permit is issued to a foreign citizen for a period of five years. At the end of the period of validity of the residence permit, this period may be extended for five years at the request of a foreign citizen. The number of extensions of a residence permit is unlimited.
4. The residence permit contains the following information: surname, first name (written in letters of the Russian and Latin alphabets), date and place of birth, gender, nationality of a foreign citizen, number and date of the decision to issue a residence permit, the validity period of the residence permit, the name of the executive authority that issued the residence permit, and it is issued in the form of a document of the established form.
5. The procedure for issuing a residence permit and the list of documents to be submitted simultaneously with the application for a residence permit, as well as the procedure for re-registering a residence permit, shall be approved by the Government of the Russian Federation.
Article 9. Grounds for refusal to issue or revocation of a residence permit
A residence permit is not issued to a foreign citizen, and a previously issued residence permit is revoked if the foreign citizen:
1) advocates a violent change in the foundations of the constitutional order of the Russian Federation, and by other actions poses a threat to the security of the Russian Federation or citizens of the Russian Federation;
2) finances, plans terrorist (extremist) acts, assists in the commission of such acts or commits them, as well as supports terrorist (extremist) activities by other actions;
3) was subjected to administrative expulsion from the Russian Federation or deportation;
4) submitted forged or forged documents or provided deliberately false information about himself;
5) has been convicted by a court verdict that has entered into legal force for committing a grave or especially grave crime or a crime whose recidivism is considered dangerous;
6) has an outstanding or outstanding criminal record for committing a grave or especially grave crime on the territory of the Russian Federation or abroad, recognized as such in accordance with federal law;
7) has been repeatedly (two or more times) brought to administrative responsibility within one year for violating the legislation of the Russian Federation in terms of ensuring the regime of stay (residence) of foreign citizens in the Russian Federation;
8) cannot provide evidence of the ability to support himself and his family members in the Russian Federation within the minimum subsistence level without resorting to state assistance, except in the case when a foreign citizen is recognized as unable to work;
9) after three years from the date of entry, has no residential premises in the Russian Federation on the grounds provided for by the legislation of the Russian Federation;
10) left the Russian Federation for a foreign country for permanent residence;
11) has been outside the Russian Federation for more than six months;
12) entered into a marriage with a citizen of the Russian Federation, which served as the basis for obtaining a residence permit, and this marriage was declared invalid by the court;
13) is a drug addict, or does not have a certificate of absence of a disease caused by the human immunodeficiency virus (HIV infection), or suffers from one of the infectious diseases that pose a danger to others. The list of such diseases and the procedure for confirming their presence or absence are approved by the Government of the Russian Federation.

in the Russian Federation. He can apply to any bank that provides a service for issuing loans to the public. However, the bank has the right to conduct additional verification of the information and establish additional requirements for this category of borrowers.

18.8 of the Administrative Code of the Russian Federation, comes for failure to fulfill the duties of a foreign citizen in the following cases::
- If a foreign citizen has not registered at his place of residence within 7 working days after receiving a temporary residence permit or residence permit;
- If a foreign citizen has not timely submitted an annual notification confirming residence in the Russian Federation;
- If a foreign citizen has not applied in a timely manner (within 3 days) regarding the loss (theft) of documents confirming the right of residence in the Russian Federation;
- If a foreign citizen resides in the Russian Federation on invalid identity documents confirming the right of residence in the Russian Federation:
- did not extend the validity period of the national passport in a timely manner,
- did not receive a new national passport after the expiration of the previous one,
- did not paste the photo after reaching the set age, if required,
- did not apply for a replacement of permits in a timely manner when changing the identification data (full name, citizenship, etc.),
- did not replace the residence permit with no validity period after reaching the age of 14, 20 and 45.
In case of cancellation of a temporary residence permit or a residence permit, a foreign citizen must leave the Russian Federation within 15 days in accordance with paragraph 2 of Article 31 of Federal Law No. 115-FZ dated July 25, 2002 "On the Legal Status of Foreign Citizens in the Russian Federation."
If a foreign citizen has not left the Russian Federation within the specified period, he is subject to deportation in accordance with paragraph 3 of Article 31 of Federal Law No. 115-FZ of July 25, 2002 "On the Legal status of Foreign Citizens in the Russian Federation."

·They permanently reside in Russia and have a residence permit.;
·temporarily reside in Russia and have a temporary residence permit;
·are citizens of the EAEU and have an employment contract with a Russian organization;
·You have received a refugee certificate or a certificate of temporary asylum, or a certificate of consideration of an application for recognition as a refugee.