MOSCOW, April 25 (Itar-Tass) - The State Duma has ratified a protocol to the Russian-Belarussian agreement on double tax avoidance and prevention of property and income tax evasion.
Russia and Belarus signed the protocol in St. Petersburg on January 24, 2006.
"It is aimed at ensuring equal conditions for income taxation of individuals - Russian and Belarussian citizens - who work either in Russia or in Belarus," Russian Deputy Finance Minister Sergei Shatalov said on Wednesday.
Under the document, Belarus' citizens become Russia's tax residents after a labour contract comes into force for a period of no less than 183 days. Their incomes will be taxed at a 13-percent rate. If they are not tax residents, they will be taxed at a 30-percent rate.
Income taxation of Russian citizens working in Belarus does not depend on whether they have a tax resident status or not.