Tax Accountants Walsall

 It goes without saying that knowledge can also be confirmed by a document of education (at a level not lower than the basic general education) of the municipal standard issued before September 1, 1991 in the USSR or, starting from that date, by a document of education and (or) qualification issued in RF. documents confirming the registration of a foreign citizen at the place of residence (if they are not presented, the inspector of the Federal Tax Service without the help of others, in the end, will check the fact of registration). A patent, in general, is issued upon presentation of a passport, as well as a document confirming the payment of personal income tax in the form of a fixed advance payment for the period of the patent. I would like to emphasize that within 2 months from the date of issue of the patent, the foreign worker must submit to the Federal Migration Service that issued the patent, a copy of an employment contract or a civil law contract for the performance of work (provision of services). It is also possible that in an unpleasant case, the patent will be canceled.

The amount of the patent, the amount of a fixed advance payment for personal Tax Accountants Walsall The fixed advance payment for personal income tax is set at 1200 rubles. for each month of the period for which the patent is issued. The amount of the advance payment of the patent for personal income tax is adjusted (clause 3 of article 227.1 of the Tax Code of the Russian Federation): by the deflator coefficient set for the corresponding calendar year. The Ministry of Economic Development of the Russian Federation has set the deflator coefficient for 2015 for the purpose of calculating personal income tax at 1.307, for 2016 it is equal to 1.514; a regional coefficient reflecting the regional individualities of the labor market, established for the corresponding calendar year by the law of the subject of the Russian Federation. If the regional coefficient for the next calendar year is not established by the law of the constituent entity of the Russian Federation, its value is assumed to be 1 (clause 3 of article 227.1 of the Tax Code of the Russian Federation). Personal income tax payment for migrants for 2017 Coefficient, reflecting the regional individualities of the labor market, is already installed in Moscow. According to the Law of the City of Moscow dated November 26, 2014 No. 55 "On the Establishment of a Coefficient Reflecting the Regional Individualities of the Labor Market in the Territory of the Town of Moscow" it is equal to 2.5504.

Accordingly, the fixed advance payment in Moscow for foreign people from January 1, 2015 will be 4,000 rubles. (1200 rubles? 1.307? 2.5504) per month. It goes without saying that the governor, as everyone knows, of the Metropolitan Region, Andrei Vorobyov, signed the Law No. 157/2015-OZ of 08.10.2015, which contains a coefficient reflecting the regional individualities of the labor market. According to the document, in 2015 it will be 2.5504. Everyone knows that we will remind you that this value will make it possible to bring the amount of tax paid by foreign citizens closer to the amount of personal income tax, calculated at a rate of 13% of the average wage, as it were. And it is not even necessary to say that the fixed advance payment for personal income tax for a migrant in 2016 will thus amount to approximately 4,634 rubles.

It would be bad if we did not note that this value was obtained by multiplying the fixed advance payment established by Federal Law No. 368-FZ of November 24, 2014 (1,200 rubles), the deflator coefficient for 2016 (1.514 - not yet approved) and the regional coefficient of the metropolitan area (2.5504). And it’s not even necessary to say that the cost of a patent for work in the Russian Federation, paid by a foreigner in 2015, is not recalculated in 2016. A foreign citizen from a “visa-free” country obtained a patent for employment on the ground in the Russian Federation for 2016. The cost of the patent was paid, so to speak, in 2015, taking into account the deflator coefficient set for 2015. As strange as it may seem, is it necessary to recalculate the cost of such a patent, taking into account the value of the deflator coefficient determined for 2016? No, don't, believe in the Federal Tax Service of the Russian Federation (letter dated 22.12.15 No. BS-4-11 / 22493). Terms of payment of an advance payment for a foreigner's patent Quite often there is a question: "Where and how can a foreigner make an advance payment for personal income tax?" And it is not even necessary to say that a foreign citizen makes a fixed advance payment on personal income tax without the help of others at the place of implementation of his activity until the day of the start of the period for which, so to speak, a patent is issued (extended) or reissued (clause 4 of article 227.1 of the Tax Code RF).

In the payment order, he needs to indicate the name of the payment "Personal income tax in the form of a fixed advance payment". Where a temporarily staying foreigner can work under a patent The employing company is not entitled to lure a foreign citizen to work under a patent outside the constituent entity of the Russian Federation, in the territory of which he was granted a patent (clause 16 of article 13.3 of Law No. 115? FZ). If the patent specifies the profession, specialty, position, or type of labor activity of a foreign citizen, he cannot just be hired in a profession, specialty, position or type of labor activity not specified in the patent. To work on the territory of another subject of the Russian Federation, a foreign citizen must obtain a patent at the territorial office of the FMS of the Russian Federation of this subject.

At the same time, he does not need to observe the 30-day deadline to submit an application. It would be bad if we did not note that in order to obtain a patent in another constituent entity of the Russian Federation, a foreign citizen must finally submit to the territorial office of the FMS of the Russian Federation the documents listed in paragraph 16 of Article 13.3 of Law No. 115-FZ. And it is not even necessary to say that the responsibility of the employer and the "foreigner" in the absence of a foreigner's patent An employer when recruiting a foreigner from a "visa-free" country to work in the absence of a patent entails the imposition of an administrative fine: on people - in the amount of 2 thousand up to 5 thousand rubles; for officials - from 35 thousand to 50 thousand rubles; for legal entities - from 400 thousand to 800 thousand rubles or administrative suspension of activities for a period of 14 to 90 days (part 1 of article 18.15 of the Administrative Code of the Russian Federation). A foreign citizen, when working without a patent, is expelled from the borders of the Russian Federation in accordance with Article 3.10 of the Code of Administrative Offenses of the Russian Federation. A foreigner who came to Russia to work in a visa-free manner and indicated the purpose of the visit “work” in the migration card did not apply within 30 calendar days from the date of arrival for obtaining a labor patent to the Main Directorate for Movement Issues of the Ministry of Internal Affairs of the Russian Federation - Fine from 10,000 to RUB 15,000