ATTENTION TO THE CLIENTS of A3 Group!

ATTENTION TO THE CLIENTS of A3 Group!

If in 2010 a foreign worker held in Russia for more than 183 calendar days, and all this time he kept on personal income tax rate of 30 percent, then after 183 days it is necessary to recalculate the income tax according to the 13 percent rate,moreover for the entire period of stay of foreign worker in Russia.

To return the overpaid tax on the results of the recalculation, the foreign worker must submit a declaration to the tax office on a 3-PIT.

Legal Company A3 GROUP LAW FIRM fills the declaration and takes all necessary steps to return or offset the amounts of unduly paid tax on personal income.

Legal basis:

- Art. 78, 231 of the Tax Code

- Ministry of Finance Letter of 16.04.2010 № 03-08-05

- Ministry of Finance Letter of 28.10.2010 № 03-04-06/6-258