In order to understand what non-resident status means, it is worth looking into a law called “On Currency Regulation (and Currency Control)”. It is registered under number 173-ФЗ in 2003 (December 10). According to this normative act, general provisions and terms are considered in paragraph 7 of the first chapter.
A non-resident is, as indicated in the law, an individual who is not a resident. In turn, residents are Russian citizens (with the exception of those who are declared residents of another state in accordance with the laws of that state).
A non-resident individual can also be a person who permanently lives in Russia due to the fact that he has a residence permit, a foreigner or a stateless person who are also in Russia on the basis of the same document.
Also, a non-resident is a legal entity that is created in accordance with legislation different from Russian and located outside the territory of our country. In addition, organizations that are not legal entities, but which are also formed according to the norms of foreign law and operate in other countries, receive a similar status. If the above legal entities in the Russian Federation have structural units of a separate or independent plan (permanent missions, branches, etc.), then they also automatically belong to non-residents.
In any country there are consular organizations, diplomatic missions of other states that are not residents. In addition, a non-resident is a permanent representation of the above institutions (with intergovernmental and interstate organizations) and the interstate and intergovernmental structures themselves and their branches.
Currency legislation defines what operations can be performed between residents and non-residents. For example, foreign exchange transactions between these groups of persons can be carried out without restrictions, with the exception of those associated with deferred payments for long periods, with the movement of capital or the circulation of currency in the domestic currency sector of Russia.
From the point of view of other sections of Russian legislation, a non-resident is a person operating in a special regime. For example, in the tax legislation there are articles according to which some foreign citizens, such as consuls, diplomats and their family members (not citizens of the Russian Federation) under article 215 of the Tax Code are not taxed in terms of income received.
But other categories of foreign taxpayers usually pay taxes at higher rates than the Russians (tax on dividends received) or have a special tax regime. According to the article of the Tax Code (227.1), foreigners who arrived to work with individuals under employment contracts (usually in jobs that do not require qualifications) must acquire a patent and pay 1000 rubles monthly for its extension. This form of tax relationship should provide income tax payment in the simplest way.
