According to the main directions of tax policy for 2022, foreign tax residents (individuals spending less than 183 days per year in Russia) who work remotely for a Russia-based company may be required to pay Personal Income Tax in Russia. According to the current legislation, no PIT is due in such situations.
Another initiative should result into increased control over gains at bookmakers. As of now, the bookmakers shall act as the tax agents and withhold PIT only if the amount of gain exceeds 15 thousand rubles. For the gains below the said amount individuals shall pay PIT on their own. The Ministry of Finance suggests imposing the responsibility to withhold PIT on the bookmakers for any gains irrespectively of the amount.
At the same time, there should be amendments that would enable the employers to compensate their employees working on a remote basis for expenses related to equipment and materials necessary in order to organize remote workplace. Such compensations should not be assessed to PIT, provided they do not exceed a threshold to be established.
NAZALI TAX & LEGAL