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Amendments to law on legal status of foreign citizens as regards personal income tax

February 24, 2021

Vladimir Putin signed Federal Law On Amendments to Article 132 of the Federal Law On the Legal Status of Foreign Nationals in the Russian Federation.

This Federal Law adjusts Article 132 of the Federal Law On the Legal Status of Foreign Nationals in the Russian Federation to the Tax Code of the Russian Federation. According to the amendment, tax bodies will disclose to internal affairs bodies the amounts of personal income tax of highly qualified foreign specialists, which are transferred by employers or customers ordering their work (services). The amendment is aimed at eliminating the dual interpretation of legal standards and duly monitoring the observance of the terms for engaging and using highly skilled specialists by the employers or the above customers.

February 24, 2021