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Individuals have to file a personal income tax return for 2023 until May 2, 2024

DATE: March 29, 2024 | AUTHOR: AT

In the 3NDFL tax return, taxpayers must report their income for 2023.

Russian Tax residents, i.e. those individuals who have lived in the Russian Federation for 183 days or more for the period from January 01 to December 31, 2023, must show the following types of income (if any) in their 3-NDFL tax returns:

  • Income from foreign sources.
  • Income from Russian sources from which personal income tax has not been withheld by tax agents when income was remitted.

Non-residents, i.e. those individuals who have lived in the Russian Federation for less than 183 days for the period from January 01 to December 31, 2023, must show in their tax return:

  • Income from Russian sources on which personal income tax has not been withheld by tax agents when income was remitted.

Failure to submit the tax return is subject to a fine of 5% to 30%, but not less than 1,000 rubles. Penalties are charged on the amount of unpaid personal income tax in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation in effect at the time of the debt.

AT lawyers are ready to help with the drafting and submission of a 3NDFL tax return.

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