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.