Frequently asked questions
1. Are Double Tax Treaties applied in Russia?
Yes, but not automatically and require the submission of documents stipulated in the relevant Treaties.
2. What are the general taxes payable by a company, branch or RO? What is the tax reporting schedule?
Please see Russian Financial and Tax Compliance Table
Individual Income Tax
3. How are days for Russian tax residence calculated?
Days are calculated according to the customs stamps in your passport. Days of arrival and departure are counted as one day.
4. Should the Russian Individual Income tax declaration be submitted under all circumstances?
No, only in cases when tax from income taxable in Russia has not been withheld in full, or when the individual wants to receive tax exemptions.
Social Security Tax
5. Is there employee social security tax in Russia?
No.
6. Will Russian social security taxes paid in respect of foreign national employees be refunded when the individual leaves Russia?
No.
7. May the individual receive pension benefits in Russia?
No.
8. Does Russia have social security agreements with other countries?
None workable.
VAT
9. Is there special VAT registration?
No. There is general tax registration.
Corporate Income Tax
10. May a company deduct all expenses incurred?
No, all expenses should be documented and justified. There is a list of non-deductible expenses.
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