According to article 2 of the Tax Code of the Russian Federation, to get a non-resident status, it is necessary to remain on the territory of the Russian Federation less than 183 calendar days throughout the year. Thus, a tax non-resident may well be a Russian, who:
- took up permanent residence abroad;
- simply long traveled (it is quite popular in recent times course, which even won a fashionable name — downshifting);
- working or studying in another country;
- made numerous short-term business trips, as the calculated 183 days can be obtained in total.