Starting from 1 January 2020, new tax registration and deregistration rules / procedures are being applied to foreign citizens and stateless persons who are not registered as individual entrepreneurs and do not have a residential / registration address in Russia, and who do not own real estate and/or vehicles (hereinafter “foreign citizens”). The new rules will be applied, inter alia, to foreign citizens who have trailing tax obligations in Russia due to, for example, receipt of income in kind after departure from Russia. For details, please see the print version in pdf on the right.
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