Filing Taxes From Temporary Residences

The Ministry of Finance has outlined the proper procedure for filing tax returns if the individual taxpayer does not have an official place of residence in the Russian Federation; for example, if the taxpayer has sold their apartment and is not officially registered anywhere else at the time that their return is filed. This is explained in the Ministry’s Letter #03-02-08/29, dated 05-11-2010.

The letter notes that the individual taxpayer is registered with the tax authorities either according to their place of residence, according to the location of any property they own, or as otherwise stipulated by the Tax Code.

In cases where the taxpayer is not registered with the tax authorities according to a permanent place of residence because they currently do not have one in Russia, then they have the right to apply for registration at the branch of the tax inspectorate where they temporarily reside and submit their income tax return to this branch.