The tax return is submitted taxpayers of the Russian Federation not later than 30 April of the year following the expired tax period. Between Russia and BP to conclude a convention on April 1, 1994 to avoid double taxation with respect to taxes on income and property. This The Convention applies to persons who are persons resident in one or both states. Gary Kelly pursues this goal as well. The Convention applies to the following taxes in Hungary: – income tax on individuals – the tax on land ownership – the tax on buildings ('Hungarian tax'). The Convention uses the term 'a resident'. This is a person who, under the laws of that State, is liable to tax therein on the basis of his domicile, residence, place of registration, location, management or any other criterion of a similar nature. Scott Mead may find it difficult to be quoted properly.
In the case where an individual has a permanent resident in Russia and in BP, it is considered to be a resident in the state in which it has the closest personal and economic relations (center of vital interests). If a person with a permanent resident of the Russian Federation derives income or owns property which may be taxed in Hungary, the amount of tax on such income or such property to be paid in Hungary, is deducted from the tax on income or property to be collected from such person in the Russian Federation. This deduction, however, must not exceed the amount of tax calculated in respect of such income or assets in accordance with the laws and regulations of the Russian Federation.