The Federal Tax Service will automatically identify tax non-residents based on border crossing data

The Federal Tax Service of Russia plans to automatically assign citizens the status of tax non-residents from 2025. This is reported by RBC, citing the official plan of the agency's activities.

It states that a special automated system will be created for this purpose, which will determine the status of a tax and currency resident of Russia for individuals based on data on received foreign passports and information on the citizen's crossing of Russian borders. For this purpose, it is proposed to use data contained in the Mir migration registration system.

As RBC notes, citing experts interviewed by the publication, the level of taxation of individuals depends on the status of a resident or non-resident. For example, tax non-residents who receive their income from sources in Russia must pay 30% personal income tax on it, while residents are subject to income tax of only 13%.

According to the current legislation, individuals themselves or tax agents must monitor their tax status. However, they do not always do this, even despite the fines that are imposed for applying personal income tax rates based on incorrect resident status.

As RBK writes, until now the Federal Tax Service did not have a reliable and effective tool for determining the tax status of individuals. In order to clarify the tax status, the agency had to send out mass mailings in which citizens themselves were asked to provide information about foreign accounts and residence permits, as well as to send copies of the pages of their foreign passports with entry and exit stamps.

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