Dentons' Russian Tax Practice would like to remind you that there are less than three months left to file tax returns for 2013. Individuals whose income is subject to declaration for independent payment of personal income tax ("NDFL" or "Personal Income Tax") must file a form 3-NDFL tax return with the tax authority at their place of registration by April 30, 2014. Tax payable according to the return must generally be paid on or before July 15, 2014.

What personal income must be declared?

The following types of income, among others, must be declared:

  • Income received in 2013 from sources in the Russian Federation, if (a) personal income tax on such income was not withheld by tax agents, or (b) the income was received from entities that are not tax agents (e.g., from individuals and foreign companies);
  • Income from the sale in 2013 of property and property rights;
  • Income of Russian tax residents (those who have spent at least 183 days in the Russian Federation during 12 consecutive months) received from sources outside the Russian Federation (e.g., from working abroad).


  • dividends from foreign companies;
  • income from foreign companies under agreements for the performance of work/services;
  • income from the sale of participatory interests/shares in companies.
  • In addition, those individuals who are claiming tax deductions (e.g., property tax deductions from the sale and/or acquisition of property) should also file a return.