Income tax is generally required to be withheld from Russian source income. A preliminary tax return is necessary only if you expect to stay in Russia more than 183 days. It should be submitted within a month of arrival or by 30 April of tax year. Final tax return is made by April 30 or 1 month before departure. Deadline for payment is June 30th.
Final tax is total annual income tax based on final return, less preliminary installments.
Tax payments are offset against future tax liabilities or refunded if the taxpayer applies in writing, unless outstanding penalties are due. Refunds, which are only given in rubles, can be claimed for a period of up to three years. As a rule, obtaining a tax refund is difficult, requiring a significant amount of documentation. Mr. Valery Bespalov, Tax Consultant, Global Energy and Mining. Mr. Gennady Verkhoturov, Deputy Head.