Tax resident. Confirmation of tax resident status of the Russian Federation Resident Certificate
In all other cases (including when on a business trip or vacation abroad), the period of stay abroad is not included in the number of days of stay in Russia.
This procedure follows from paragraph 2 of Article 207 of the Tax Code of the Russian Federation. This conclusion is also confirmed by the Russian Ministry of Finance in a letter dated July 26, 2007 No. 03-04-06-01/268.
An example of determining a person’s tax status (resident or non-resident) for personal income tax purposes. During the year, the person repeatedly went on business trips abroad
The work of Moldovan citizen A.S. Kondratieva is associated with business trips. During 2015 (365 days), he was sent on business trips abroad three times for periods of 100, 20 and 40 days (excluding the day of departure from Russia and return to Russia). The total duration of official business trips abroad was 160 days.
In addition, Kondratiev went on vacation abroad for 24 days (excluding the day of departure from Russia and return to Russia).
In total, over the past 12 months, Kondratiev has carried out:
- abroad – 184 days (160 days + 24 days);
- on the territory of Russia 181 days (365 days - 184 days), that is, less than 183 days.
Kondratiev is recognized as a tax non-resident.
Situation: Is the 12-month period interrupted when determining the tax status of a foreigner who, due to the expiration of his residence permit in Russia, leaves the country? Next year he will enter the Russian Federation again.
No, it is not interrupted.
The legislation establishes a uniform procedure by which a person’s tax status is determined when calculating personal income tax for non-residents.
If over the next 12 consecutive months a person has been in Russia for 183 calendar days or more, he is considered taxable .
If during the next 12 consecutive months a person was in Russia for less than 183 calendar days, he is taxable .
This follows from the provisions of paragraph 2 of Article 207 of the Tax Code of the Russian Federation. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 5, 2008 No. 03-04-06-01/115.
The use of a 12-month period to determine the tax status of a personal income tax payer is mandatory. Moreover, if a person pays personal income tax on his own income, then the 12-month period is equal to the calendar year in which the income was received (Clause 2 of Article 207, Articles 216 and 228 of the Tax Code of the Russian Federation). Interruption of this period is not provided for by law (including for reasons, for example, termination or re-conclusion of an employment contract, departure and re-entry into the territory of Russia). At the same time, the number of days a person stays in Russia (less than or more than 183 days) during a 12-month period may be interrupted. This is confirmed by the provisions of paragraph 2 of Article 207 of the Tax Code of the Russian Federation.
If a person traveled abroad for treatment or study (for a period of no more than six months), then the 12-month period is not interrupted. The duration of trips is included in the calculation of 183 days (clause 2 of article 207 of the Tax Code of the Russian Federation). In this case, the purpose of the trip must be documented (for example, when undergoing treatment - an agreement with a medical institution, a certificate indicating the time of its implementation and a copy of the passport with a border control stamp) (letter of the Ministry of Finance of Russia dated June 26, 2008 No. 03-04-06- 01/182).
If a person left the Russian Federation for other reasons (including in connection with the renewal of migration documents, termination of an employment contract), then the 12-month period by which the person’s tax status is determined is also not interrupted. However, days spent abroad must be excluded from the calculation of 183 days (letter of the Ministry of Finance of Russia dated May 26, 2011 No. 03-04-06/6-123).
Documents confirming short-term stay abroad
Documents confirming a person’s presence outside Russia for short-term treatment or training include:
- contracts with medical (educational) institutions for treatment (training);
- certificates issued by medical (educational) institutions indicating the completion of treatment (training) indicating its time;
- copies of passport pages with special visas and border control stamps on border crossings.
At the same time, there are no restrictions on age, types of educational institutions and disciplines studied, medical institutions and diseases, or the list of countries in which training or treatment takes place.
This is stated in the letters of the Ministry of Finance of the Russian Federation dated June 26, 2008 No. 03-04-06-01/182, the Federal Tax Service of Russia dated October 15, 2015 No. OA-3-17/3850 and dated July 20, 2012 No. OA3- 13/2525.
Traveling abroad is only important for calculating the number of days of stay in Russia (less than or more than 183 days). It does not interrupt the course of the 12 month period.
This procedure follows from paragraph 2 of Article 207 of the Tax Code of the Russian Federation.
It is possible that over the course of a year (for example, seven months) the number of days a person stays in Russia will reach 183 days. In this case he becomes . And this status cannot change until the end of the year. This is confirmed by letters from the Ministry of Finance of Russia dated March 29, 2007 No. 03-04-06-01/94 and dated March 29, 2007 No. 03-04-06-01/95.
An example of determining a person’s tax status (resident or non-resident) for personal income tax purposes
In June 2014, A.V. Lvov received income from the sale of the car.
Lviv must calculate personal income tax on the amount received and transfer it to the budget independently (subclause 2, clause 1, article 228 of the Tax Code of the Russian Federation).
To find out what rate to take to calculate personal income tax, Lvov must determine its tax status (resident or non-resident).
The tax period for personal income tax is a year (Article 216 of the Tax Code of the Russian Federation). Lviv must calculate and transfer the tax to the budget based on its results - when the year ends (clause 4 of Article 228 of the Tax Code of the Russian Federation). Therefore, Lvov determined its tax status as of January 1, 2015 (when 2014 ended, in which it received income from the sale of a car).
The 12 months preceding this date are the period from January 1 to December 31, 2014 (365 days).
During this period, Lvov left Russia only once - for 28 days during vacation (excluding the day of departure from Russia and return to Russia). During this time, the flow of the 12-month period during which Lviv must determine his time in Russia (more or less 183 days) is not interrupted. However, the 28 days that Lviv vacationed abroad are not included in the calculation of the time spent in Russia (more or less 183 days).
Thus, over the next 12 consecutive months of 2014, Lvov spent in the Russian Federation:
365 days – 28 days = 337 days
Since Lvov spent more than 183 days in Russia (337 days > 183 days) over the next 12 consecutive months of 2014, he is a tax resident of Russia.
Situation: Does a residence permit confirm the time of a person’s actual stay in Russia? The actual time of stay in the Russian Federation must be calculated to determine the tax status of a person (resident or non-resident) for the purposes of calculating personal income tax
No, it doesn't confirm.
The legislation does not contain a list of documents by which the number of days of stay in Russia can be determined to determine tax status. These can be any documents confirming the fact that a person is in the country. Thus, the dates of entry into and exit from Russia can be determined by the marks:
- in the passport;
- in a diplomatic passport;
- in the service passport;
- in the seafarer’s passport (seafarer’s identity card);
- in the migration card;
- in the refugee's travel document, etc.
If there is no mark in the passport (for example, a person came from Ukraine or the Republic of Belarus), then other documents may be proof of stay in Russia. For example, documents on registration of residence, receipts for hotel accommodation. For working people - timesheets or certificates from the place of work issued on the basis of these timesheets. For students - a certificate from the place of study, which confirms the actual attendance of the educational institution.
This follows from letters of the Ministry of Finance of Russia dated January 13, 2015 No. 03-04-05/69536, Federal Tax Service of Russia dated May 25, 2011 No. AS-3-3/1855.
A residence permit confirms only the right of a foreign citizen (stateless person) to permanent residence in Russia, as well as to free entry into Russia and exit from the country. For stateless persons, a residence permit is also an identity document. This is stated in paragraph 1 of Article 2 of the Law of July 25, 2002 No. 115-FZ.
Thus, a residence permit confirms a citizen’s right to reside in the Russian Federation (certifies his identity), but is not a document confirming the actual time a person is in the country.
The status of a tax resident of the Russian Federation means that a company or individual pays taxes in favor of Russia. Residence is determined by the duration of stay on the territory of the Russian Federation for individuals, the place of registration for Russian companies, and the place of management of the organization for foreign ones; also, a foreign company can obtain the status of a tax resident of the Russian Federation on the basis of an international treaty of the Russian Federation (clause 2 of Article 207; Article 246.2 of the Tax Code RF).
Resident status must be confirmed, for example, for persons working with foreign partners or receiving dividends from foreign companies in order to avoid double taxation. We will tell you where to go to confirm your status and what is needed for this in this article.
Application for confirmation
To confirm their status, an individual or organization is issued a certificate of residence. It can be requested only from one government agency - MI of the Federal Tax Service of Russia for centralized data processing (MI of the Federal Tax Service of Russia for data centers). To do this, you need to write an application, which must include the following information:
- For legal entities - full name, address, INN, KPP, OGRN; for individuals – last name, first name, patronymic, address, INN, OGRNIP (for individual entrepreneurs);
- The year for which status confirmation is required;
- The state to whose tax authorities the document will be submitted;
- List of documents attached to the application;
- Signature of the head of the organization or an authorized person (in this case, the original document confirming the authority of this person must be presented); the individual signs with his own hand.
There is no special template for the application; organizations fill out the application on their own letterhead, and individuals fill out the application in any form.
In addition to the application for tax residency, copies of documents signed by the head and certified by a seal are attached, confirming the possible receipt of income abroad. Such documents may include:
- Agreement or contract;
- The decision on the payment of dividends adopted by the meeting of shareholders;
- Statutory documents of the organization; for an individual - copies of a passport or other identification document;
- Documents justifying the right to receive pension payments from abroad;
- Individuals, in addition to individual entrepreneurs, also submit a table for calculating the time spent on the territory of Russia in the prescribed form, as well as documents confirming their stay in the Russian Federation for at least 183 days a year.
The application with all attachments can be submitted in person to the expedition of the Federal Tax Service of the Russian Federation or sent by mail (letter of the Federal Tax Service for Moscow dated May 20, 2011 No. 16-15/049797).
Procedure for issuing confirmation of Russian tax resident status
Applications are considered within 30 calendar days from the date of receipt of documents by the MI of the Federal Tax Service of the Russian Federation for the data center. If confirmation of an individual’s residence for the current year is required, then he will be able to receive it no earlier than July 3, that is, after 183 days of stay in the Russian Federation.
You can confirm your status for previous years, if you have the necessary documents, but if more than three years have passed since the required period, you may need other additional confirmation: payment slips, tax returns, bank statements, etc.
As a result, the tax authority issues a certificate of residence of the established form, or in certain cases, the corresponding form of a foreign state is certified.
The confirmation is issued in one copy, unless otherwise provided by the law of the foreign state, and also if the resident requires a larger number of copies to send them to several counterparties.
Confirmation of tax resident status of the Russian Federation - sample application
To the Interregional Inspectorate of the Federal
tax service via centralized
data processing (MI Federal Tax Service of Russia for data centers)
Application for the issuance of a certificate confirming the organization’s status as a tax resident of the Russian Federation
Limited Liability Company "Volna" (OGRN 7776665554443, INN 7776665554, KPP 7770001001, address: Moscow, Parkovaya St., 6) requests to provide a certificate confirming the status of tax resident of the Russian Federation for the 2016 calendar year. year. Confirmation is submitted to the tax authorities of the Republic of Kazakhstan.
Application:
- A copy of the certificate of registration with the tax authority - on 1 sheet.
- Agreement No. 1/N dated April 10, 2015 – on 6 sheets.
Director of Volna LLC Petrov Petrov I.M.
Sample Application for issuance of confirmation of tax resident status
In the MI of the Federal Tax Service of Russia for data centers
125373, Moscow, Pokhodny proezd, building 3
From the Limited Liability Company "Stroymaster"
(LLC "Stroymaster")
Postal address (location): 127018, Moscow, st. Soviet Army, 87, off. 84
Application for confirmation of tax resident status
Limited Liability Company "Stroymaster" (TIN 77043609147, KPP 770401001, OGRN 108440401405) requests to issue a certificate confirming the status of Limited Liability Company "Stroymaster" as a tax resident of the Russian Federation for 2017.
The certificate is required in connection with receiving income from an organization registered in the Republic of Tajikistan. Name of the foreign state to whose tax authority the Confirmation of the status of the Russian Federation is submitted: Republic of Tajikistan.
Appendix: copy of the contract dated 07/03/2017 No. 11/04-07-17 for 15 in 1 copy.
Director V.D. Gudkov
Disclaimer: the lawyer is not responsible for the content and accuracy of the information published on the site.
Order of the Federal Tax Service of Russia dated November 7, 2017 N ММВ-7-17/837@ officially approved the procedure for confirming the status of a tax resident of the Russian Federation, the form and format of the application for obtaining this status, as well as the methods for submitting it to the tax authorities. The period for the provision of this service by the Federal Tax Service was also set at 40 days.
Starting from July 2017, the duties of the Federal Tax Service began to include confirmation of the status of a resident of the Russian Federation at the request of the taxpayer, but the procedure for this procedure was not spelled out in detail. We had to rely on the old information message of the Federal Tax Service, prepared even before the amendments to paragraph 1 of Art. 32 of the Tax Code of the Russian Federation.
Let us consider in detail who is recognized as a tax resident and what has changed in order to confirm this status in 2017.
Tax resident - who is it?
A tax resident of the Russian Federation is an individual who stays in Russia for at least 183 days within 12 consecutive calendar months.
Note: this period is not interrupted when staying abroad for less than 6 months for treatment and training, as well as when performing work or providing services in offshore hydrocarbon fields.
Why do you need to confirm your Russian resident status?
Confirmation of this status may be necessary for both an individual and an organization in the following cases:
- If a Russian company provides services or sells goods to a foreign counterparty.
In this case, in order to avoid double taxation, a foreign organization has the right to request confirmation of resident status (notification) from its counterparty - a Russian company.
- If an individual entrepreneur or a citizen provides services to a foreign partner.
Just as in the first case, in order to avoid double taxation, a foreign partner has the right to request from the person providing services to him a document confirming the status of a resident of the Russian Federation.
- If an organization or citizen receives income from participation in the activities of a foreign company ().
- When the provision of the specified notification is required by a foreign tax authority.
Let us briefly consider how the procedure for obtaining this status has changed in 2017.
Comparative table of changes that occurred in order to confirm the status of a resident of the Russian Federation
| Reasons for comparison | Until December 2017 | Since December 2017 |
|---|---|---|
| Authority issuing the required document | Interdistrict Inspectorate of the Federal Tax Service of Russia for Data Centers | Federal Tax Service of the Russian Federation or a territorial tax authority authorized by it |
| Deadline for issuing notice | ||
| Application for issuance of a document confirming resident status | There was no official form for this document. Organizations, individual entrepreneurs and citizens had to provide an application drawn up in any form indicating the required details | The document form is attached to the Order (KND number 1111048) |
| Notice issued by the tax office | The form of notification was not established. The interested person was issued a certificate of the established form | The document form is attached to the Order (KND number 1120008) |
|
|
|
| Period for which notice is issued | A notification can be issued not only for the current calendar year, but also for previous periods if all necessary documents are submitted | For one calendar year |
Let us consider in more detail the new procedure for receiving the specified notification from the tax office.
Document regulating the procedure
Starting from December 9, 2017, notification from the tax office about the status of a resident of the Russian Federation is received in accordance with the Order of the Federal Tax Service of November 7, 2017 N ММВ-7-17/837@.
This document describes in more detail the procedure for filing an application and issuing a notification by the tax authority. Also included in the appendices to the order is the form of the document submitted to the tax authority to receive the notification, and the form of the notification itself issued by the tax authority.
Authority issuing the notification
Since December 2017, confirmation of resident status and issuance of the corresponding notification is carried out directly by the Federal Tax Service or its authorized territorial body.
Application submitted to confirm resident status
Until December 2017, the application form submitted by an organization, individual entrepreneur or citizen to the tax authority did not exist at all; it was drawn up in a free form indicating the necessary documents named in the above-mentioned information message of the Federal Tax Service.
Starting from December 9, the application is submitted in accordance with the form approved by the Federal Tax Service of the Russian Federation (KND number 1111048), indicating the following mandatory information:
- Name of the legal entity (full name of individual entrepreneur or citizen).
- The year for which the applicant wants to receive notice.
- The reason for issuing the notification (for the application of a bilateral international treaty or for other purposes).
- Information about the identity document of an individual, if he does not have a TIN.
- Information about the time of stay of an individual entrepreneur or a citizen in the territory of the Russian Federation.
- Grounds for recognizing an organization as a tax resident of the Russian Federation.
What sections of the application are filled out by individual entrepreneurs and ordinary citizens?
- A title page indicating the full name and TIN, the year for which the notification is issued, and the method of receiving it.
If a citizen does not have a TIN, he additionally fills out section 1 of page 002, where he indicates information about the identity document (passport, birth certificate, military ID, etc.)
- Information about the time of stay of an individual entrepreneur or a citizen on the territory of Russia (section 2 of page 002).
What sections does the organization fill out?
- A title page indicating the name of the organization, INN/KPP, the year for which the notification is issued, and the method of receiving the notification from the tax office.
- Grounds for recognizing an organization as a tax resident of the Russian Federation (section 3 of page 002).
Form of document to confirm the status of tax resident of the Russian Federation ().
Documents attached to the application
An organization, individual entrepreneur or citizen has the right to attach the following documents to the application:
- A copy of the agreement (contract) confirming receipt of income or the right to receive it in a foreign country.
- Documents confirming the ownership of property.
- The decision of the meeting of participants on the payment of dividends or other documents confirming the payment of dividends.
- Copies of payment orders (cash receipts).
- Accounting certificates.
- Other primary documentation.
Note: The application submitted by an individual entrepreneur or a citizen may be accompanied by copies of documents confirming the stay of this person on the territory of Russia during the period for which the notification must be received.
Important: if the documents attached to the application are drawn up in a foreign language, they must be translated into Russian and notarized.
Methods for submitting documents to the tax office
An application with a package of necessary documents can be sent to the tax authority:
- Personally.
- By registered mail with a list of attachments.
- On the Internet through the official website of the Federal Tax Service of the Russian Federation.
In the same way, an organization, individual entrepreneur or citizen can receive a notification from the tax office confirming the status of a resident of the Russian Federation.
Deadline for issuing a confirmation document
The period for issuing the notification is 40 days from the date the tax authority receives the necessary documents.
Period for which confirmation is issued
A notification of confirmation of the status of a resident of the Russian Federation is issued for one calendar year, separately for each source of income or property.
The Tax Code of the Russian Federation establishes different tax rates for tax residents of the Russian Federation and persons who are not tax residents. In this regard, in order to prevent double taxation situations in accordance with international agreements, the question often arises: how can one confirm the status of a tax resident of the Russian Federation, where to apply for confirmation and what documents must be provided.
The definition of a tax resident is given in the Tax Code of the Russian Federation (see paragraph 2 of article 207). The fact of establishing tax residency depends on the length of time an individual stays in Russia during the calendar year.
Who is a tax resident of the Russian Federation
A tax resident of the Russian Federation is recognized as an individual if during the year, that is, 12 consecutive months, he actually stayed in the Russian Federation for at least 183 calendar days. However, international treaties may establish a different definition of a tax resident, as stated in Art. 7 of the Tax Code of the Russian Federation.
Starting from January 1, 2017, tax authorities are obliged, upon request of the taxpayer, to provide him with a document confirming his tax status. The document can be submitted in paper form or in electronic form.
It should be noted that the Order on approval of the application form for the provision of a document confirming the status of a tax resident of the Russian Federation, and the Procedure for submitting a document confirming the status of a tax resident of the Russian Federation (Appendix No. 3 to the order of the Federal Tax Service of Russia No. ММВ-7-17/837@ dated November 7 2017), registered with the Ministry of Justice on November 27, 2017, but so far, at the moment, not approved.
Therefore, we will consider another way to confirm the status of a tax resident of the Russian Federation, which does not imply receiving confirmation from the tax authority (Part 6, Article 13 of Federal Law No. 401-FZ of November 30, 2016 and Subclause 16, Clause 1, Article 32 of the Tax Code of the Russian Federation) .
How to confirm the status of a tax resident of the Russian Federation for personal income tax payment
Talking about How can you confirm your status as a tax resident of the Russian Federation? It should also be noted that not only the rate of tax on personal income, in accordance with Art. 224 of the Tax Code of the Russian Federation, depends on the tax status of the taxpayer. Tax status also determines the application of personal income tax to income received from certain sources and exemption from taxation in certain cases (Article 209 and Clause 17.1 of Article 217 of the Tax Code of the Russian Federation).
Tax status is not a constant. It is determined by the citizen’s tax agent, including the employer or bank, as well as other persons, depending on the income received for each date he receives income, depending on the time actually spent in the country. The final tax status of a person is determined based on the results of the past tax period, which, in accordance with Art. 216 of the Tax Code of the Russian Federation, the year is recognized.
Thus, until the tax period has ended, each time an individual receives income, his tax agent must independently determine the person’s tax status. There is no officially approved procedure for confirming the time actually spent on the territory of the Russian Federation in the tax legislation of the Russian Federation, therefore tax agents obtain the necessary information independently, if necessary, requesting the required documents from the citizen. That is, in each situation where a person receives income, his tax agent independently determines his tax status.
What documents can confirm the fact of a person’s presence on the territory of the Russian Federation?
- Data from the time sheet;
- Copies of passport pages with marks from border control authorities about the time of border crossing;
- Documents on registration at the place of residence or place of stay, drawn up in accordance with the procedure established by the legislation of the Russian Federation;
- Information from migration cards.
As a result of this procedure, at the end of the year, a situation is likely where the tax status of the taxpayer will change, for example, he will acquire the status of a tax resident of the Russian Federation, and the amount of personal income tax will need to be recalculated.
To recalculate, at the end of the tax period, you must submit to the tax authority a tax return and documents confirming the tax status of the taxpayer in a given year. In this case, the tax authority makes a recalculation (Article 78, clause 1.1 of Article 231 of the Tax Code of the Russian Federation) and makes it in connection with the acquisition by a person of the status of a tax resident of the Russian Federation.
Confirmation of Russian tax resident status to avoid double taxation
The procedure for confirming tax status, including the required documents, is specified in the Information message of the Federal Tax Service of Russia “On the procedure for confirming the status of a tax resident of the Russian Federation.”
Citizens of the Russian Federation, foreign citizens and stateless persons can obtain confirmation of the status of tax resident of the Russian Federation from the MI of the Federal Tax Service of Russia for the data center (at the Interregional Inspectorate of the Federal Tax Service of Russia for centralized data processing). Since confirmation is issued based on the time actually spent in the country, confirmations for the current tax period begin to be issued no earlier than July 3 of the current year.
Confirmation for previous years can be obtained at any time. To do this, you only need to submit the necessary documents to confirm the time actually spent in Russia.
If you need to obtain confirmation of your tax status for a period of time earlier than 3 years before the date of application, you will be required to submit copies for the relevant tax periods. The copies must be marked by the tax authority, in addition, it is necessary to attach payment documents, according to which it is possible to confirm the fact of payment of tax on the relevant transactions in respect of which double taxation was possible. Therefore, to obtain proof of tax status for a specific tax period, you must submit the following documents:
1. Application in writing, in which the following information must be indicated:
- Full name of the applicant and his contact phone number;
- The name of the foreign state for submission to the tax authority of which confirmation of tax status is required;
- TIN of the applicant;
- The year for which you want to receive status confirmation;
- List of applications.
2. A copy of the applicant’s identity document;
3. Copies of documents according to which the person received income in a foreign country, for example:
- Copy If this document has been submitted previously, it is not required to be submitted again; you must provide a link to the letter to which a copy of the agreement was attached;
- The decision of the general meeting of shareholders on the payment of dividends;
- Documents according to which you received a pension from abroad;
- Other documents confirming receipt of income;
4. If the application is submitted by a citizen of the Russian Federation - copies of all pages of the foreign passport, if available;
5. Table for calculating the time spent in Russia according to the form (see Appendix to the Information Message of the Federal Tax Service of Russia dated February 26, 2008);
6. To justify the time actually spent on the territory of the Russian Federation, certificates from places of work in the Russian Federation, time sheets, copies of tickets, copies of notes in the passport about the time of crossing the state border, etc. are provided. These documents are required for foreign citizens or stateless persons who arrived in Russia from the territory of foreign states and with whom the Russian Federation has valid international agreements on a visa-free regime.
In addition to directly submitting the application, you can send it with all the necessary documents attached by postal mail with a delivery notification and a list of applications.
Address for departure: 125373, Moscow, Pokhodny proezd, house ownership 3, building 2. You can also submit documents and an application to the expedition of the Federal Tax Service of Russia at the address Moscow, st. Neglinnaya, 23.
Your application will be considered within 30 calendar days from the moment it is received by the MI of the Federal Tax Service of Russia for the data center.
What confirms the tax status of an individual
- Certificate of the established form;
- A form established by the legislation of a foreign state, certified by the signature of an authorized person and the seal of the tax authority. Such a form can be issued to confirm tax status only if the Federal Tax Service of Russia has been notified of the availability of such forms by the competent authorities of a foreign state. Also, information about these forms can be posted on the official website of the competent state authority; this will also be sufficient to prepare the appropriate form for submission to the tax authority of a foreign state.
As a general rule, an individual receives confirmation of his tax status in one copy. But if a foreign state, in accordance with its legislation, requires the submission of confirmation in two or more copies, and the competent authorities of this state notified the Federal Tax Service of Russia in the prescribed manner about the presence of such a feature of the legislation, the confirmation will be issued to the person in the required number of copies.
