The Federal Law by February 24, 2021 No. 28-FZ "On Amending the Article 13-2 of the Federal Law" On the Legal Status of Foreign Citizens in the Russian Federation" has been published.
For highly qualified specialists, in the clause 28 of the Article 13.2 of the Federal Law of 25.07.2002 N 115-FZ, the words "about accrued and paid" were replaced with the words "about calculated and listed".
28. In order to monitor compliance by employers or customers of work (services) with the conditions for attracting and using highly qualified specialists, tax authorities, at the request of the federal executive body in the field of internal affairs, must provide the information about the calculated and transferred amounts of personal income tax in relation to highly qualified specialists.
For more information, please contact the consultants of the Confidence Group company.
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