Please be advised that an individual should submit the declaration to the Tax Authorities before July 30 (in the current year the deadline is extended by a decree of the Government).
As part of the 2020 declaration campaign, individuals must submit a Personal Income Tax Return (form 3-NDFL) for income received in 2019.
Submission of PIT Return (form 3-NDFL) is obligatory for all individuals, both citizens of the Russian Federation and foreign citizens, who have concluded contracts or received income originated from the sources of the Russian Federation in the following cases:
A PIT must be paid before July 15.
An individual has a right to get tax deductions but for this purpose it is necessary to provide to the Tax Authorities a list of documents including PIT Return.
Acsour kindly informs you that for foreign citizens who have achieved the Russian tax residency in 2019 the submission of Personal Income Tax Return (3-NDFL) is necessary to have the recalculation and return of the tax that had been deducted earlier at a rate of 30%.