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. Last Updated: 07/27/2016

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What is the procedure for filing an income tax declaration?

Olga Boltenko, tax lawyer with LeBoeuf, Lamb, Greene & MacRae, writes:


Income tax returns for the period Jan. 1 through Dec. 31, 2004, have to be submitted between Jan. 1 and May 3, 2005.

Both Russian tax residents and nonresidents fill in form 3 NDFL. The form is available at www.nalog.ru or at any tax office. The form is in Russian.

The tax return has to contain data on received income and its sources, tax deductions, taxes paid, and taxes due. It also has to be supported by documents. For example, if you are entitled to an education deduction, you need to submit an application for the deduction, an agreement with the school, the school's license and proof that payments were made.

If an expat spends more then 183 days per year in Russia, he has to provide evidence of this, such as a copy of his passport or migration card. Failure to prove tax residency will lead to a 30 percent tax rate rather than 13 percent. Interestingly, if you are a Russian citizen, there is no need to provide proof of tax residency.

Tax returns are submitted to the tax office where you are registered for taxes. In Moscow, expats are registered at Tax Office No. 47, at 15-17 Bolshoi Cherkassky Pereulok.

Tax returns can be submitted in person, by proxy or by post.

After filing your tax return, you will receive a notification listing the amount of tax due. The deadline for paying taxes is July 15.

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