The Federal Tax Service of the Russian Federation (the "FTS") has provided information on several amendments to the procedure of confirming one's status as a tax resident of the Russian Federation.
Specifically, tax residency in Russia is now confirmed by:
- a standard-form certificate issued by the FTS; or
- a document stipulated by a foreign state's legislation and known to the FTS, certified by a signature and a stamp.
The FTS has now (i) established that more than one copy of a confirmation may be issued and (ii) confirmed the circumstances and the procedure for issuing confirmations for previous years. Previously, taxpayers had practically no possibility to obtain such documents.
The lists of documents to be submitted to the FTS and the requirements have also been amended.
As previously, the Interregional Tax Office of the FTS for the Central Processing of Data reviews the matter of issuing a certificate within thirty days of receiving all the necessary documents.
[Information message of the Federal Tax Service of the Russian Federation "On the procedure to confirm the status of tax residency in the Russian Federation", dated 12 October 2011]