Dentons' Russian Tax and Customs practice would like to
remind you that less than one month remains to the deadline for
filing 2014 tax returns. Individuals required to independently
declare and pay personal income tax ("NDFL" or
"Personal Income Tax") must file a 3-NDFL tax return form
with their local tax authority by April 30, 2015. The tax payable
according to the return must generally be paid on or before July
What personal income must be declared?
The following types of income, among others, must be
Income received in 2014 from sources in the Russian Federation,
if (a) the personal income tax on such income was not withheld by
tax agents, or (b) the income was received from entities that are
not tax agents (e.g., from individuals and foreign companies);
Income from the sale in 2014 of property and property
Income of Russian tax residents (persons who have spent at least
183 days in the Russian Federation during 12 consecutive months)
received from sources outside the Russian Federation (e.g., from
dividends from foreign companies;
income from foreign companies under agreements for the
performance of work/services;
income from the sale of participatory interests/shares in
Individuals who are claiming tax deductions (e.g., property tax
deductions from the sale and/or acquisition of property) should
also file a return.
Dentons' Russian Tax and Customs practice provides its
clients with comprehensive support in filing 2014 tax returns:
Advice on an individual's responsibility to declare one or
another type of income in the Russian Federation, and also on the
application of the provisions of international treaties when
determining the tax treatment for the income of an individual who
is a resident of a foreign state;
Advice on the supporting documents that should be prepared for
the declared income;
Assistance in completing and filing returns;
Follow-on support in the event of a desk tax audit of a filed
return: preparing clarifications, communicating with the
Advice on eligibility for tax deductions, on supporting
documents and how to complete a return with respect to
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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