The President of the Russian Federation signed a law according to which individuals who were on the territory of the Russian Federation in 2020 from 90 to 182 days inclusive, received the right to recognize themselves as tax residents of the Russian Federation in 2020 on the basis of an application submitted to the tax authorities.
The application can be made in any form, and it must contain the full name and TIN of the person. It must be submitted to the tax authority at the place of stay not later than April 30, 2021.
The amendments entered into force on July 31, 2020, and apply to legal relations since January 1, 2020.
