How to calculate personal income tax while tax residency change

Minfin of Russia has published clarification on how to calculate personal income tax in case an employee becomes Russian tax resident during a particular calendar year. As per the clarifications should a person was abroad more than 183 days during 12 months prior to the date of income earning, then such a person shall not be recognized as a tax resident and an employer shall deduct personal income tax from his income at the rate of 30 percent. Should the tax status changes during the tax period (calendar year) then an employer shall deduct the tax at the rate of 13 percent starting from that calendar year (as of 1 January). The tax overpayment can be set off against the tax for future months. Should the tax overpayment be set off partially then the taxpayer can apply to tax authority for tax refund.