If she is tax resident in Ireland she would be obliged to declare the income from Russia and pay tax on it. She would be able to offset tax paid in Russia against taxes due in Ireland but even so there would be a substantial Irish tax bill as the withholding tax deducted in Russia would only have been 30% of the total.
On what are you basing your ‘Nope’? The only way that she wouldn’t be liable for tax on this as an Irish tax resident as I see it is if she had only just taken up tax residency and could pay on the remittance basis for the first year. But even then if the credit card spending was in Ireland then that would count as a remittance here I believe.