Self-evidently the PWC experts are correct.  You pay tax on an annual basis.  
In order to qualify for 13% you have to be tax resident for the relevant year.  
If you are not tax resident in a given year, then you have to pay 30%.

-----Original Message-----
From: [email protected]
To: The Moscow Expat List <[email protected]>
Date: Thu, 12 Mar 2009 09:21:10 +0300
Subject: Expat List  Taxation 183 day rule

> Expats
> We had a meeting with PWC  yesterday and their 'experts' told us something 
> interesting.
> 
> 
> They said that when a foreign worker works in Russia s/he has to requalify 
> for the 183 day rule every year [30% down to 13% income tax] and if they 
> leave Russia before completing 183 days in the year, [ even if they are 
> tax resident from previous years] they will have to pay the missing 17% 
> tax from that year???
> 
> This is not what we understand but we are not tax experts. We believed 
> that once you have done the 183 days and got your residency, then that was 
> it for the rest of your time in Russia. there was no 'requalifying period' 
>  each year.
> 
> Anyone on the list with any real expertise or experience on this matter?
> 
> Julian Beirne
> 
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