The tax authorities will look into foreign accounts – Kommersant FM

The tax office began requesting information about second citizenship and residence permit. As Kommersant FM’s interlocutors say, previously the Federal Tax Service was not interested in this information. Now the questionnaire has been expanded, and the tax office indicates that it is acting in accordance with currency legislation. Why was a new measure needed? Ivan Yakunin asked tax consultants about this.

As Vedomosti writes, the Federal Tax Service questionnaire has become larger. Previously, the department only asked about foreign accounts; they really need to be reported under threat of a fine. Now, in addition to extracts, the tax office requires copies of all pages of the foreign passport, information about the number of days spent outside Russia, copies of documents confirming citizenship or residence permit. All this with reference to currency control legislation. Why, suggested Taxadvisor partner Dmitry Kostalgin:

“Perhaps they proceed from the following: if a person has a residence permit, then, for sure, he opened an account in this country. The tax office sees, for example, that the citizen did not report the account, and then it begins to dig deeper from the point of view of currency legislation. Why wasn’t this notified? And if there is an account, a report is also needed. Were there any transactions? If so, then they could probably be taxed in Russia.”

Now, as Kommersant FM’s interlocutors say, Russians have no obligation to report to the Federal Tax Service about second citizenship or residence permits. Only the Ministry of Internal Affairs requires such data. On the other hand, the department’s interest is understandable: Russian residents are taxed at a rate of 13%. 15% – if income exceeds 5 million rubles. in year. And if a person spent 183 days or more outside the country and became a non-resident, then the rate increases to 30%. Copies of a foreign passport allow you to check this. And yes, from 2024 the Ministry of Finance has made the rate uniform. But there is an important nuance, continues Nadezhda Orlova, partner at the Orlova\Ermolenko law firm:

“Starting next year, the rate will be unified for only one type of income – under an employment contract. If funds are received under a service agreement, then the rate will be different, as, for example, in the case of receiving income from the sale of property – 30%. That is, the difference is significant. Tax residents have the opportunity to pay deductions at different rates, and

in most cases there are no non-residents.”

Now, as Vedomosti writes, the tax office is requesting data only for 2022, when, according to various estimates, up to a million people left Russia. Kommersant FM’s interlocutors say that the new form – with questions about passports – can be used by the end of 2023. The main mystery is how the letters are sent. The Federal Tax Service did not respond to the request. Donat Podniek, a partner in the tax and legal consulting department at Kept, who has already seen the new questionnaires, shared his version with Kommersant FM:

“If the tax office sees income received abroad, then perhaps this is one of the criteria. For example, a fairly common situation is when a citizen of the Russian Federation owns real estate abroad and rents it out, and the tax authorities see this income and understand what it is. In Western European countries, it was possible to obtain a residence permit, or even citizenship, by investing in real estate, and, accordingly, there is a field for verification.”

Punishments for evasion can hardly be called serious. If a Russian opened a foreign account and did not inform the tax authorities, the fine will be from 4 thousand rubles. up to 5 thousand rubles If the application was submitted, but did not arrive on time, then the amount is reduced to 1.5 thousand rubles.

You also need to submit annual reports on the movement of funds there, otherwise – 5 thousand rubles. But if the tax resident status is lost, then the Russian is released from this obligation.

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