Tax residents of Russia for the purposes of Personal Income Tax (PIT)
2. Tax residents are considered to be individuals who are actually present in the Russian Federation for not less than 183 calendar days during any period of 12 consecutive months. The period of an individual's presence in the Russian Federation is not interrupted by periods of their departure from the Russian Federation for short-term (less than six months) medical treatment or education.
(Paragraph 2 introduced by Federal Law No. 137-FZ dated July 27, 2006)
3. Regardless of the actual time spent in the Russian Federation, tax residents of the Russian Federation are considered to be Russian military personnel serving abroad, as well as employees of state authorities and local self-government bodies who are seconded for work outside the Russian Federation.
Source: "The Tax Code of the Russian Federation (Part Two)" dated August 5, 2000 No. 117-FZ (as amended on December 3, 2012)
Морфология
Род
Понятие «налоговые резиденты россии в целях ндфл» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | налогового резидента России в целях НДФЛ | налоговых резидентов России в целях НДФЛ |
| Д | налоговому резиденту России в целях НДФЛ | налоговым резидентам России в целях НДФЛ |
| В | налогового резидента России в целях НДФЛ | налоговых резидентов России в целях НДФЛ |
| Т | налоговым резидентом России в целях НДФЛ | налоговыми резидентами России в целях НДФЛ |
| П | налоговом резиденте России в целях НДФЛ | налоговых резидентах России в целях НДФЛ |