Placed under personal sanctions of individuals proposed to exempt from the payment of taxes in Russia, even if they have the status of tax residents of Russia — is located on its territory longer than 183 days annually, the amendments to the Tax code, which author was the Chairman of the Duma Committee on budget Andrey Makarov. To do this they will need to confirm that in the same tax period they were tax residents of a foreign state. At the Committee meeting on Monday, Makarov began to explain his proposal, and not announced who will be affected by the amendment, limiting the message that is requested to clarify the procedure for the recognition of the Russian tax resident.
A list of States and their associations, unions and institutions whose sanctions will give the Russians the right to free themselves from the status of a tax resident of Russia would be the Russian government, said in the text of the amendment Makarov. Such persons will need to apply to the Federal tax service confirming its tax residency abroad special certificate issued by the tax authorities of foreign States. The law is proposed to give retrospective effect: the exemption from status of tax residents of Russia will be able to claim the person, placed under sanctions, from 1 January 2014. Statements of non-recognition of Russian residents in 2014-2016 they will have to submit to FNS prior to July 1, 2017, follows from amendments. Will they be able to claim a refund of taxes already paid, the bill is not specified.
In Russia, a key criterion for determining the tax residence of individuals — being in the country for 183 days. In some countries, the key criterion is not the presence in the country individuals, and the residence of his family, the location of the main business or work, explains an expert on the tax law a major international consulting company. Cases when the person spends in Russia more than 183 days, but the family lives in another country and the person has a conflict of dual residency are common, he adds.
It was in 2014 against Russia were adopted by two large-scale program of sanctions aimed against law or against individuals. 20 Mar 2014 the US authorities have imposed personal sanctions against Russian businessmen and top managers of state companies the President of Russia Vladimir Putin. A month later, Putin confirmed that the number placed under restrictive measures persons included his friends and acquaintances. “Yes, these are my good friends. They earned their money even before we knew each other… I’m not ashamed of my friends,” said Putin during a straight line on April 17, 2014. In particular, the sanctions affected the owner of Volga Group Gennady Timchenko, the owner of a “Stroygazmontazh” Arkady Rotenberg, owner of SMP Bank Boris Rotenberg, co-owner of Bank “Russia” Yuri Kovalchuk, CEO of “Rosneft” Igor Sechin, the ex-President of Russian Railways Vladimir Yakunin, General Director of “Rostec” Chemezov. In 2014, the US example was followed by the authorities of EU, Australia, Canada, and Switzerland.
Earlier, the Russian government has already approved incentives for those who were affected by foreign restrictive measures. So, private banks, subject to international sanctions, was permitted to operate with budget money, if a corresponding decision of the government. This measure is related to two structures that meet the requirements of the Ministry of Finance: the Bank “Russia” and SMP Bank.
In addition, the authorities studied the possibility of compensation in case of property of Russian citizens abroad foreclosed in connection with the imposition of an unjust judicial decision. For this purpose the Duma on 8 October 2014 adopted in first reading the so-called Rotenberg law. This was preceded by the arrest in Italy of several properties belonging to Arkady Rotenberg came under EU sanctions in connection with events in Ukraine.
In the American list of individuals subject to sanctions over events in Ukraine, are 56 Russians, in the European — 157 persons (citizens of Russia and Ukraine). The list of individuals, which imposed sanctions, the U.S. Treasury in connection with the case of auditor Sergei Magnitsky, the number is 44. The Magnitsky list was adopted in 2013; after January 1, 2014, it added 26 Russians.