Non-residents
7) Non-residents:
a) physical persons who are not residents in accordance with subpoints "a" and "b" of paragraph 6 of this section;
b) legal entities established in accordance with the legislation of foreign states and having their place of residence outside the territory of the Russian Federation;
c) organizations that are not legal entities, established in accordance with the legislation of foreign states and having their place of residence outside the territory of the Russian Federation;
d) diplomatic missions, consular offices of foreign states, and permanent representations accredited in the Russian Federation specified states in interstate or intergovernmental organizations;
d) interstate and intergovernmental organizations, their branches and permanent representations in the Russian Federation;
e) branches, permanent representations, and other separate or independent structural units of non-residents specified in subpoints "b" and "c" of this paragraph located on the territory of the Russian Federation;
f) other persons not mentioned in paragraph 6 of this part;
Понятие «нерезиденты» мужского рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | нерезидента | нерезидентов |
| Д | нерезиденту | нерезидентам |
| В | нерезидента | нерезидентов |
| Т | нерезидентом | нерезидентами |
| П | нерезиденте | нерезидентах |