Legal encyclopedia. The letter P

RESIDENTS

- Persons who are on the territory of the Russian Federation for at least 183 days in a calendar year, regardless of their citizenship. To P. are:

1) individuals who have a permanent place of residence in Russia, including those temporarily located outside its borders;

2) legal entities established in accordance with Russian law, located in Russia;

3) enterprises and organizations that are not legal entities established in accordance with Russian law, which are located in Russia; Diplomatic and official representations of the Russian Federation, located outside its borders.

The place of residence is the place where the citizen permanently or predominantly resides. In determining the status of R. or non-resident, citizenship does not matter. Individuals - tax RR RF - are physical persons actually located on the

Territory of the Russian Federation not less than 183 days in a calendar year. The RF is recognized as a legal entity created in accordance with Russian law, i.e. Established in Russia - the fact of registration of constituent documents, located in Russia. The location of a legal entity means the location of its management bodies. Residents have the right to buy foreign currency in the domestic foreign exchange market of the Russian Federation in the order and for the purposes determined by the Central Bank of the Russian Federation.

Purchase of foreign currency for rubles in the foreign exchange market without opening a special transit currency account is not allowed. The following foreign currency earnings are credited to the special transit currency account in favor of R.:

1) foreign currency bought by R. for rubles in the foreign exchange market;

2) foreign currency previously written off from a special transit currency account and being amounts not used for the purpose of paying travel expenses;

3) amounts received from the sale of traveler's checks not used to pay travel expenses;

4) amounts transferred from a deposit account,

Opened at the expense of funds transferred from a special transit currency account.

Removal of cash foreign currency from a special transit currency account is not allowed.

R. can have accounts in foreign currency in authorized banks and banks outside the Russian Federation. For the period of stay abroad individuals - R. can open accounts in non-resident banks and deposits in foreign currency.

R. has the right to sell foreign currency for the currency of the Russian Federation on the domestic foreign exchange market of the Russian Federation.

Individuals - R. can translate, export and transfer from Russia previously transferred, imported or sent to the Russian Federation currency values ​​specified in the customs declaration. At the same time, they can simultaneously take out cash foreign currency in an amount not exceeding 10,000 (ten thousand) US dollars.