Non-resident is an individual or a legal entity, residing in one region or jurisdiction, but having interests in another region (definitions may vary depending on a law section).
As a rule, the place of living is the major criterion of residency for individuals, and for legal persons – the place of state registration. The rules of taxation, currency control, etc. applicable to the residents differ from the ones applicable to non-residents.
1. Individual, non-resident of the Russian Federation
For the purpose of taxation, non-residents living in the Russian Federation more than 183 days must enclose to the identification documents the following:
Temporary residence permit for a foreign citizen or, for stateless individuals, the permit with a note proving residence in the Russian Federation for at least 183 days (document is valid for 5 years).
Temporary residence permit as a note in the identification document of a foreign citizen or stateless individual, or as a standard document given in the Russian Federation to the person without identification documents with a note proving residence in the Russian Federation for at least 183 days (document is valid for 5 years).
Labour contract or employment statement or any other document confirming the residence of an individual in the Russian Federation for more than 183 days (in case there are no passport and visa requirements).
2. Legal entity, non-resident of the Russian Federation
Certificate of incorporation.
Document confirming authorities of the sole executive body.
Bank card with the authorized signatures and a seal sample.
Authority in the names of individuals specified on the card and who are not a sole executive body.
In case the Russian Federation and the state of incorporation have a double taxation treaty, and the client wants to apply this treaty, then one more document is to be submitted confirming that the client has permanent residence in the state that has an agreement with the Russian Federation.
As in foreign countries permanent residence is determined on the base of various criteria, compliance verification is carried out at the moment of applying for a certain document. The document must specify a certain period of permanent residence (calendar year). This document must be attested by a competent authority of the foreign state.
Should the client fail to provide this document, the company will not take into account the provisions of the double taxation treaty when calculating income tax repayment as a tax agent.
All documents must be apostilled in the state of incorporation and translated into Russian, the translation must be notarized.
The apostille is not required from citizens of the countries which have joined the Minsk convention: the Republic of Armenia, Belarus, the Republic of Kazakhstan, the Kyrgyz Republic, the Republic of Moldova, the Russian Federation, the Republic of Tajikistan, Turkmenistan, the Republic of Uzbekistan, and Ukraine.