When to pay income tax. Who pays personal income tax in theory and practice?

These are the main payers. In addition to them, non-residents of our country, but those receiving income from sources located in our country, are also required to pay income tax.

Who are tax agents

Exists separate category Personal income tax taxpayers are tax agents. They are a kind of “intermediaries” between the state and tax payers. Any legal entity or individual entrepreneur can be such an agent. The agent's responsibilities include calculating, withholding, and paying taxes from the taxpayer. This occurs if the main taxpayer receives income from the agent.

Agents are required to remit the tax immediately as soon as the money for the payment of income was received in cash or transferred by bank transfer (on the same day). The tax for an agent is calculated on an accrual basis from the beginning of the year and at the end of each month, and is paid at the place of registration of the agent, and not the main taxpayer.

Tax payment deadlines

The date of receipt of the tax in fact, according to Art. 223 Tax Code of the Russian Federation, is:

• The day on which the income was paid or the transfer to the recipient’s account occurred;
• If we talk about receiving income in kind, then the date of receipt is considered;
• If we are talking about interest on various loans issued, credits or purchased securities - the day the benefits from these investments are received.

Income received in kind is recognized as income received in goods, services or property. For tax purposes they are taken market price, which is determined in accordance with clause 3 art. 105 Tax Code of the Russian Federation.

Basic interest rate income tax - 13% . But there are types of income that are taxed at a higher or lower interest rate.

By rate 35% are subject to, for example, winnings and cash prizes received in the lottery.

Tax rate 30% applies for non-residents of Russia, but receiving income from sources located here.

Tax in 15% taxed non-resident income, received as dividends from participation in Russian entrepreneurship.

Lowest interest rate, 9% , the income of residents who are paid dividends.

“Beneficiaries” in the payment of personal income tax

But, there are also incomes of citizens that are “preferential” and they are not subject to this tax. This is stated in Art. 217 Tax Code of the Russian Federation. These are incomes such as:

• Various benefits from the state. For example, child care allowance until he is 1.5 years old. Confirmation of receipt of such income can be either a certificate from the place of work (for working women) or a certificate from the regional social protection authority (for non-working women);
• Pensions of citizens, additional payments to them. We are talking about labor pensions and disability pensions. The presence of such “preferential” income can be confirmed by a certificate from their pension fund at the place where the pension is calculated;
• All compensation payments, which are established by Russian legislation at all levels of government. For example, compensation for material damage due to injury to health.

Tax deductions provided by the state

The legislation provides for deductions from the income of citizens that are not taxed. Such deductions include:

• Standard deductions;
• Social deductions;
• Property;
• Professional.

Standard deductions from income, according to Art. 218 Tax Code of the Russian Federation, are provided:

• people related to radiation and who have received any illness or injury as a result;
• persons with children. The law provides for a deduction for the first child in the amount of 1,400 rubles, for the second - the same amount, but for the third and subsequent children - already 3,00 rubles. This is stated in clause 4 art. 218 Tax Code of the Russian Federation;
• military personnel, heroes.

The amount of tax deduction for each category of citizens is different. For example, Chernobyl victims are given a deduction of 3,000 rubles ( clause 1 clause 1 art. 218 Tax Code of the Russian Federation), and citizens who donated their bone marrow to another person - 500 rubles.

Such tax deduction can only be presented to residents of our country, and only for types of income that are taxed at the standard rate of 13%.

A person can expect to receive social tax deduction, If:

• he made a donation to social agencies (orphanages, nursing homes). A deduction is provided for the entire amount of donations;
• he pays for education for himself or his children (minors) in accredited educational institutions. In this case, a deduction is also provided for the entire amount, but not more than 50,000 per year ( clause 2 art. 219 Tax Code of the Russian Federation) and only if educational institution has a license;
• he paid for medical services provided to him, his spouse or minor children. You can also deduct the cost of drugs for medical treatment. A deduction is provided if the funds were spent on the purchase of drugs in accordance with the list. The deduction is equal to all actual expenses;
• he contributed sums of money under a non-state agreement pension insurance to your pension, or additional contributions to the funded part of your pension.

After the expiration of the tax period (year), a citizen has the right to submit a tax return for a deduction. Along with the declaration, documents are also submitted that can confirm the expenses that the individual had. Only in this case, a social deduction will be presented.

Property tax deduction provided from income received by an individual from the sale of his own property ( Art. 220 Tax Code of the Russian Federation). For these purposes, property is recognized as real estate or its share, as well as a share in the authorized capital of a legal entity. But, the deduction can be submitted only if the individual owned the property for less than 3 years, and the transaction amount was less than 1,000,000 rubles.

It also provides a deduction from amounts that were actually spent on the purchase or construction of housing, but from an amount not exceeding 2,000,000 rubles.

According to Art. 221 Tax Code of the Russian Federation, professional tax deductions provided:

• persons officially registered as an individual entrepreneur or a notary or lawyer. Expenses must be documented. If there are no documents for expenses, then the tax deduction will be equal to 20% of the amount of income that the individual entrepreneur received from his activities;
• persons who do not work according to employment contract, and in civil law (for example, contract);
• persons who have received remuneration for authorship or invention.

Examples of tax deduction calculations

Example of a standard deduction. The employee has 2 minor children. His income for the year is 314,536 rubles. According to, clause 4 art. 218 Tax Code of the Russian Federation, for the first two children a deduction of 1,400 rubles is provided. That is, an employee’s 2,800 rubles per month are not subject to income tax. Thus, for the year, not 214,536 rubles are subject to taxation, but 314,536 - (2,800 * 12) = 180,936 rubles.

An example of a social deduction. The parent has an annual income of 247,843 rubles. For his child, he paid 37,542 rubles for the year for his college education. Thus, the amount of personal income tax payable, based on their income, would be equal to 247,843 * 13% = 32,200 rubles. But, the tax deduction must be submitted from the amount for training - 37,542 * 13% = 4,880 rubles. That is, the parent will return this amount, and the state will actually be paid 27,320 rubles.

An example of a property deduction. The family bought an apartment for 1,748,532 rubles. Thus, the property deduction will be equal to 1,748,532 * 13% = 227,310 rubles. That is, the family can get back 227,310 rubles.

Example of a professional deduction. The individual entrepreneur incurred expenses in the amount of 69,452 rubles - this is confirmed by documents. His income for this period amounted to 214,589 rubles. Thus, he has the right to receive a tax deduction on confirmed expenses. Consequently, the individual entrepreneur will pay personal income tax on the amount of 214,586 - 69,452 = 145,134 rubles.

Tax reporting

Income tax reporting must be submitted no later than April 30 of the following year. But, during the tax period, only individual entrepreneurs and persons who carry out private practice (notaries and lawyers) are required to make advance payments. They must be paid no later than July 15 (for the first half of the year), no later than October 15 (for the third quarter) and no later than January 15 (for the fourth quarter). Advance payments are paid according to notifications that the tax office itself sends out.

A tax return is submitted to the tax office. A certificate in form 2-NDFL is also submitted for each employee who worked at this enterprise in the reporting year, even if he quit.

By presenting 2-NDFL certificates, the tax agent fulfills two of his duties to the state at once:

• he reports on the amounts of tax accrued and paid (no later than April 30);
• submits to the tax office information about those citizens from whom it was not possible to withhold tax (until January 31).

In both of these cases, a certificate is submitted to the tax authority. The difference between the certificates will be in what code will appear in the “Sign” column. If the tax was withheld, then the number “1” is put, if not, then “2”. Then the amount of tax that was not withheld for objective reasons will be reflected in line “5.7”.

For individuals, income tax reporting is provided in the form

Officials of the enterprise, as well as citizens, should not forget that the state provides for administrative liability for non-payment of income tax. According to Art. 122 Tax Code of the Russian Federation, for failure to pay taxes on time, penalties will be charged on the unpaid amount, which are equal to 1/300 of the refinancing rate on the day of delay.

If you are a tax resident of the Russian Federation and received income from sources in Russia or abroad, you will probably have to pay tax. Tax on income received at the enterprise is usually paid by the employer for the employee. If you, as an individual, must pay personal income tax yourself, then you need to calculate the tax for the previous year and pay it before mid-July of the current year. Your calculations must be reflected in the 3-NDFL tax return, which is submitted to the Tax Inspectorate no later than April 30.

Tax rate depends on the type of activity and amounts to 9%, 13% or 35% of the income received during the year. When filling out the 3-NDFL declaration, you must correctly indicate the appropriate type of income. In addition, the declaration can take into account the tax deductions you are entitled to, which reduce the amount of tax you pay.

Currently You can fill out and submit the 3-NDFL tax return using a computer and the Internet. To do this, you need to register a personal account on the tax service website and download the “Declaration” program for the reporting year (year of income) there.

One 3-NDFL declaration takes into account various types of income received for the year. The difference lies in indicating for each amount of income a special code selected from the list.

Sequencing, using the example of a private person in the Russian Federation receiving income in 2018, it may be as follows:
— receive income in 2018;
— register an account for an individual on the Federal Tax Service website (nalog.ru);
— at the beginning of 2019, download and install the “Declaration” program for 2018;
— fill out 3-NDFL in the program and create a file for sending;
— before April 30, 2019, send the generated declaration file from the Federal Tax Service website;
— receive the result of checking your tax return;
— before July 15, pay the tax amount according to the receipt received or on the website tax service.

To register an account on the site, you may need to visit any tax authority to obtain a login and password.

The 3-NDFL declaration form can be prepared using other programs and online services, or fill out manually and take (send by mail) to the Tax Inspectorate at the place of registration.

For income received from (code 1300, rate 13%) from the sale of photographs and illustrations on , it is logical to accept the amounts that were transferred by photo banks to (for example, PayPal, Payoneer or Skrill). Since it is this money that you manage by transferring it to a bank card or paying directly for purchases and services on the Internet.

You need to know that income received by a taxpayer in another country (for example, earnings from photo banks) may be taxed in both countries - the country of the taxpayer and the country where the income was received (in accordance with the laws of these countries). In this case, it is possible thanks to existing agreements between states.

If, when filling out a declaration, you decide to use a tax deduction (refund of part of the tax), get ready for a more thorough check of your declaration and supporting attachments to it.

Further instructions are given on sending documents from the Federal Tax Service website and preparing 3-NDFL in the “Declaration” program. These instructions reflect my experience. In your situation, you may need to change some of the steps and options.

The IRS website changes frequently. The instructions are as of 2019. At the bottom of the main page, select - Software Tools.

Select the desired year (year of income) and the button - Download.

Run the resulting installation file. Go through the program installation process. Open the program and enter the required data (instructions below). Save the file to send.

The finished file (.XML) can be sent from your personal account on the website using electronic signature. In your personal account, select the section - Life situations. Next - Submit a 3-NDFL declaration.

Select the method of submitting the declaration - Send a declaration completed in the program.

Generating the signature will take some time (you will have to wait). I waited about ten minutes.

After waiting for the key to be generated, you must go to the declaration submission page again. If the key is ready, you will be taken to the file selection page.

Click Select and select the file saved in the program. You will be taken to a page of files ready to be sent.

The declaration file will be listed at the top. There's space underneath for loading. additional documents(if you have them). Below, enter the password you specified when creating the electronic signature. Click - Confirm and submit.

Instructions for filling out tax form 3-NDFL in the “Declaration 2018” program(my experience).

Individuals receiving income in foreign currency, without filing tax deductions, just fill out three sections in the program. After starting the program, you will find yourself in the first section - Setting conditions.

Make sure that type 3-NDFL is checked. Select your tax office number from the list. Specify OKTMO. Check - Other individual. Check the box for foreign currency. Go to the section - Information about the declarant.

Fill out all the fields and go to the section - Income outside the Russian Federation. In this section, you must indicate all declared income by date of receipt (from January 1 to December 31). For convenience, you can first create two tables in any convenient program. The first is the date of receipt of income / Amount in currency / Source of income. Second - List of sources of income indicating legal address/ code of the country.

To account for your first income, click the plus sign in the program. A window will appear for entering the name of the source of income and indicating (selecting) the country code (source of income). For example, look at the list of photo banks at the end. Fill in and click - Yes. The first source of income will appear in the section. Now fill in the remaining details for it.

Indicate the date the income was received (for example, received in your PayPal account) and the currency code. Leave the tax payment date unchanged. Check automatic rate determination to convert income into rubles (at the exchange rate on the day the income was received). Select an income code from the list. 1300 — Income received from the use of copyright or other related rights. The income code can influence the amount of tax and must correspond to the activity from which this income was received. Choose the code according to your activity. Enter the amount of income in foreign currency. We're done with our first income. Do the same with your next income. If another source of income is repeated, you can copy it using the appropriate button and change the date and amount. After entering all the income received for the year, click the button - Check in the program menu. Correct errors if necessary.

Now save the file for future use. When you click the View button, your 3-NDFL will open for viewing or printing. On the second page you can see the amount of calculated tax. To generate and save a file intended for sending to the tax office, click - xml file.

You can pay taxes in your personal account, in the section - My taxes. Some time after sending the declaration, information indicating the payment amount will appear. After clicking the button - Pay, you will be offered options: by bank card; generate a receipt; through the credit institution's website.

You can pay without waiting for 3-NDFL consideration. If changes are made to your return, you will need to pay the difference or the excess will be reflected on your balance. The excess can be offset against your other taxes or refunded.

You can pay tax in installments. To avoid late payments and penalties, the final payment must be completed by July 15. Pay part of the amount according to the receipt. After some time (in my case - 7 days), the amount due, indicated in your personal account, will decrease by the amount of the partial payment.

When you use the payment option - generate a receipt, you receive a PDF file. You can open it on your computer and read the QR code (on the screen) with your phone using the Sberbank online application. Or print a receipt and pay at the bank.

Sections:

This material will help you understand the main issues that taxpayers have.

Personal income tax(NDFL) is one of the types of direct taxes in Russia. It is calculated as a percentage of the total income of individuals without including tax deductions and amounts exempt from taxation into the tax base. Personal income tax is paid on all types of income received in a calendar year, both in cash and in kind. These are, for example, wages and bonus payments, income from the sale of property, royalties for intellectual activity, gifts and winnings, payments for sick leave for a number of taxpayers (including when paying temporary disability benefits to notaries, the notary chamber is recognized as a tax agent, and for lawyers, a law office, bar association or legal consultation is recognized. They are required to calculate, withhold and contribute personal income tax to the budget ().

Personal income tax rate and deadlines for filing a declaration

Main personal income tax rate in Russia it is 13%. For certain types of income, established. The tax amount is calculated in full rubles, and the tax amount is rounded up to the nearest full ruble if it is 50 kopecks. and more ().

The main part of personal income tax (primarily with wages) is calculated, withheld and transferred to the budget by the employer (tax agent).

Income from the sale of property is declared by the individual independently. In this case, at the end of the year, a declaration is filled out and the amount of tax that the individual must transfer to the budget is calculated. The declaration must be submitted to the tax office at the place of permanent residence (tax registration) before the end of April of the year following the year in which the income was received.

Please note that individuals must submit a declaration of income received in 2018; in this case, they can only use the new declaration form. The tax must be paid no later than July 15.

At the same time, you can submit a personal income tax return only for the purpose of obtaining tax deductions at any time during the year. The deadline for filing a declaration does not apply to this case.

Moreover, since 2016, taxpayers who received income from which tax agents did not withhold the calculated amount of tax and transferred information about them to the tax authorities, pay tax no later than December 1 of the year following the expired tax period, on the basis of the sent tax authority tax payment notices ( and , ). Thus, starting from 2017, it is not necessary to submit declarations in form 3-NDFL in these cases.

Who needs to submit a declaration?

Personal income tax payers are individuals:

• tax residents of the Russian Federation;
• non-tax residents Russian Federation, in case of receiving income in Russia ().

Let us remind you that tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months ().

Individuals who have received:

• remuneration from individuals and organizations that are not tax agents, including income from rental agreements or lease agreements for any property;
• income from the sale of own property owned for less than three years () or five years, and property rights;
• income from sources located outside of Russia (with the exception of certain categories of citizens, in particular military personnel);
• income from which tax was not withheld by tax agents;
• winnings from lotteries, sweepstakes, slot machines, etc.;
• income in the form of remuneration paid to them as heirs (legal successors) of the authors of works of science, literature, art, as well as authors of inventions, utility models and industrial designs;
• as a gift real estate, vehicles, shares, shares, shares from individuals (not close relatives) who are not individual entrepreneurs.

In addition, the income tax return must be submitted by:

• individuals applying for a full or partial refund of previously paid personal income tax;
• notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice;

Please note that on behalf of a minor child under the age of 18 who has received income subject to personal income tax, the tax is paid by his parent as a legal representative ().

Let's look at examples of when to file a declaration and when not.

The declaration MUST be submitted if:

• you are renting out an apartment. In many cities, a “hunt” has been launched for landlords who do not declare their income. However, many citizens still ignore this responsibility;
• you sold a car that you owned for less than three years. Even if the amount of income you receive is fully covered by the deduction (for example, if the car was sold for less than 250 thousand rubles) (). A declaration is needed in this case to apply the deduction. If your income from the sale was less than 250 thousand rubles, then the fine for failure to file a return will be minimal - 1 thousand rubles, since in this case there is no unpaid tax amount. If the taxpayer's income exceeded this amount and he did not file a tax return, he will be charged a fine in the amount of 5% of the amount of tax not paid on time, payable on the basis of the declaration, for each full or partial month from the day established for its submission, but in the amount of no more than 30% of the tax payable ().
• you want a tax refund. For example, you bought an apartment or you paid tuition fees and want to claim a deduction;
• your devoted admirer, who is not your relative, gave you a car;
• the organization gave you a car. The fact is that gifts from organizations are taxed if their value exceeds 4 thousand rubles. ().

The declaration DOES NOT NEED to be submitted if:

• you sold a car (or other property) that you have owned for more than three years;
• you work part-time in several places, as well as under civil contracts, you receive remuneration from organizations from which they have already withheld tax. You can find out whether tax was withheld from you by looking at the documents that accompanied the payment or request a 2-NDFL certificate. Employers and any sources of payments must withhold tax - this is their responsibility, violation of which is fraught with fines;
• your brother gave you a car. Let us remind you that gifts from close relatives are exempt from taxation.

Let us make a reservation that in the examples with gifts we are talking specifically about things you received under a gift agreement.

One individual gave a car to another free of charge. Both individuals are tax residents of the Russian Federation and are not recognized as family members or close relatives. At what rate will personal income tax be calculated when receiving property free of charge?

Income arising from the recipient upon receipt of a car as a gift is subject to personal income tax at a tax rate of 13%.

Thus, personal income tax taxpayers are individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation but are not tax residents of the Russian Federation (). According to the object of taxation for individuals who are tax residents, income received from sources in Russia and (or) from sources outside Russia is recognized. In this case, income for the purposes of calculating personal income tax is recognized as economic benefit in monetary or in-kind form, taken into account if it is possible to evaluate it and to the extent that such benefit can be assessed, and determined in accordance with (). According to, when determining the tax base, all income received by the taxpayer, both in cash and in kind, or the right to dispose of which he has acquired, is taken into account, as well as income in the form of material benefits, determined in accordance with. Thus, in the case under consideration, the recipient individual has income in the form of a car received free of charge.

The list of income not subject to personal income tax (exempt from taxation) has been established. According to this, income in cash and in kind received from individuals as a gift is not subject to personal income tax (exempt from taxation), with the exception of cases of donation real estate, Vehicle, shares, interests, shares, unless otherwise provided.

Income received as a gift is exempt from taxation if the donor and donee are family members and (or) close relatives in accordance with (spouses, parents and children, including adoptive and adopted parents, grandparents and grandchildren, full-born and half-brothers and sisters (having a common father or mother) (). Since the donor and donee in the situation under consideration are not recognized as family members and (or) close relatives in accordance with, the case in question does not fall under the exemption conditional on. Consequently, income received in kind in the form of a car as a gift is subject to personal income tax on a general basis. In this case, the donee must independently calculate and pay personal income tax ().

A straightforward reading of this norm can lead to the conclusion that it is applicable only in cases where the donor is an organization or an individual with the status of an individual entrepreneur. At the same time, there are special rules for determining the tax base for personal income tax for income in kind received as a gift from individuals (who are not individual entrepreneurs), not installed. In addition, tax legislation does not clarify what documents must be used to confirm the value of the gift. At the same time, the regulatory authorities explain that the tax base in relation to the case under consideration is calculated by the taxpayer based on the prices existing on the date of donation for the same or similar property and property rights. If the price of a car under a gift agreement corresponds to the above prices, to calculate the tax base for personal income tax, the value of the gift specified in the gift agreement ( , ; , ; ) can be accepted. Let us note that, in the opinion of the tax authorities, revision of the results of the taxpayer’s declaration of income in the form of property received as a gift is unacceptable ().

In addition, the donee must, no later than April 30, 2019 (for income received in 2018), submit a tax return to the tax authority at the place of his registration (,). In accordance with this, the total amount of tax calculated on the basis of the tax return is paid at the taxpayer’s place of residence no later than July 15 of the year following the expired tax period.

Close relatives entered into a gift agreement among themselves. At the time of certifying the transaction, the notary did not request from the parties any additional documents confirming close kinship (for example, birth certificates, marriage certificates, etc.). Are the parties to the contract or one of the parties obliged to file any government bodies documents confirming a close relationship so that the recipient does not pay personal income tax?

Powers to monitor compliance with legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment (transfer) of taxes to the budget system of the Russian Federation, including the right to conduct tax audits, to demand the elimination of identified violations of the legislation on taxes and fees and to monitor the implementation of these requirements, to collect tax arrears, as well as corresponding penalties, interest and fines, are within the competence of the tax authorities (Article 6-7 of the Law of the Russian Federation of March 21, 1991 No. 943-I " ").

In such situations, some representatives of regulatory authorities recommend submitting to the tax authority documents (information) confirming the relationship between the donor and the donee, however, such submission is not mandatory, the legislation does not establish sanctions for failure to submit to the tax authority by a taxpayer who received income in the form of an apartment under a gift agreement or other real estate, documents that confirm his close relationship with the donor.

Additionally, we note that, as follows from, individuals who have received income that is exempt from personal income tax in accordance with are not required to submit a personal income tax return to the tax authority in connection with the receipt of such income.

Thus, an individual who has received property (an apartment) as a gift from a close relative is not required to submit to the tax authority (as well as to other government bodies, organizations or their officials) documents that confirm a close relationship with the donor in order to exempt the received property. income from personal income tax. At the same time, it has the right to submit such documents (copies thereof) on its own initiative (a copy of the birth certificate, a copy of the marriage certificate, etc., depending on the relationship). The tax authority has the right to request explanations (documents) from the taxpayer in connection with the receipt by such a taxpayer of income in the form of property received as a gift and the lack of payment of personal income tax on this income (,).

Two citizens want to draw up an equivalent agreement for the exchange of apartments (without additional payments). The first citizen has been the owner of a two-room apartment for less than three years and has received a property deduction for this apartment in full. The second citizen has been the owner of a three-room apartment for more than three years and has not received a property deduction. Both citizens indicate in the exchange agreement the same price for both a two-room and a three-room apartment - 2 million rubles. Will each of them have to pay personal income tax and in what amount?

Under an exchange agreement, each party undertakes to transfer one product into the ownership of the other party in exchange for another (). In accordance with the barter agreement, the rules on purchase and sale are applied if this does not contradict the rules and essence of the barter. In this case, each party is recognized as the seller of the goods, which it undertakes to transfer, and the buyer of the goods, which it undertakes to accept in exchange. In accordance with, unless otherwise follows from the exchange agreement, the goods to be exchanged are assumed to be of equal value.

Thus, under an agreement for the exchange of apartments, each of the parties is recognized as the seller of their property and at the same time as the buyer of the property received in exchange.

Accordingly, for personal income tax tax purposes, barter should be considered as two counter transactions for the sale of property within the framework of one transaction with payment in kind, to which general rules personal income tax taxation, including the procedure for using property tax deductions (). Therefore, when making an exchange, the tax base is determined by each party to the exchange agreement (,). The amount of personal income tax taxable income received under an apartment exchange agreement is in this case determined based on the cost of the apartments specified in the agreement.

Taking into account the period of stay of the exchanged objects, one of the parties to the exchange agreement, who has owned the apartment for more than three years, is exempt from paying personal income tax on income from the sale of a three-room apartment when carrying out an exchange transaction.

The second party to the exchange agreement has the right, at his choice, to take advantage of a property tax deduction when selling a two-room apartment, the amount of which is no more than 1 million rubles. in relation to income received from the sale of an apartment, or reduce income from the sale of this apartment by the amount of expenses associated with its acquisition, provided that these expenses are documented. At the same time, apply for a property tax deduction in connection with the purchase of an apartment under an exchange agreement in the amount of actual expenses incurred, but not more than 2 million rubles. can only be an individual who has not used this right.

My parents had 2 dorm rooms. One room belonged to them 1/2 each, and the second belonged to my minor son (he is 6 years old). They sold these rooms and bought an apartment, so the child now has a 1/3 share in the apartment. I have a question: is it necessary to submit a declaration for the sale of shares to minors?

Thus, on behalf of a minor child who received taxable income from the sale of real estate (if this property was owned by him for less than three years), a tax return is filled out and signed by his parent as the legal representative of his minor child.

When declaring the specified income, a minor child has the right to receive property tax deductions in connection with the sale and acquisition (provided that the share of the apartment was purchased in the same year and this tax deduction was not previously provided).

An application for a deduction for the costs of purchasing a 1/3 share of an apartment is also filled out and signed by the parent of a minor child.

The obligation to pay this tax must be fulfilled within the period established by tax legislation. A payment document for tax payment is issued in the name of a minor child and signed by the child’s legal representative. Tax payment on behalf of the child is also carried out by his legal representative at the expense of his personal Money.

I want to receive a property deduction when buying an apartment, in addition to my main place of work, I am an individual entrepreneur. Do I need to submit two income declarations (as an individual to receive a property deduction and as an individual entrepreneur), or can all income be indicated in one declaration?

A person recognized as a taxpayer for one or more taxes, who does not carry out transactions that result in the movement of funds in his bank accounts (at the organization’s cash desk), and who does not have objects of taxation for these taxes, represents. The unified tax return is submitted to the tax authority at the place of residence of the individual no later than the 20th day of the month following the elapsed quarter, half-year, 9 months, calendar year ().

The tax return is submitted indicating the TIN. The taxpayer signs the tax return, confirming the accuracy and completeness of the information specified in the tax return ().

For the purpose of a uniform approach to the procedure for providing the most popular social and property tax deductions, as well as the return of overpaid personal income tax, the Federal Tax Service of Russia sent lists and samples of filling out documents attached by taxpayers to tax returns for personal income tax ().

Property tax deduction can be provided:

• at the end of the corresponding tax period after the taxpayer has filed a personal income tax return (in this case, the funds are transferred to the taxpayer directly by the tax authority) ();
• before the end of the corresponding tax period (in this case, the deduction is provided by the tax agent) ().

Moreover, if in a tax period the property tax deduction cannot be used in full, its balance can be transferred to subsequent tax periods until it is completely used.

The basic personal income tax rate in Russia is 13%.

The tax rate is set at 35% in relation to:

• the cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services, to the extent that they exceed 4 thousand rubles;
• interest income on deposits in banks to the extent that they exceed the amounts specified in (for example, for ruble deposits - refinancing rate + 5%);
• the amount of savings on interest when taxpayers receive borrowed (credit) funds in excess of the amounts specified in (for example, for interest expressed in rubles - 2/3 of the refinancing rate over the amount of interest calculated based on the terms of the agreement);
• in the form of a fee for the use of funds of members of a credit consumer cooperative (shareholders), as well as interest for the use by an agricultural credit consumer cooperative of funds raised in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative, to the extent that the amount of the specified fee exceeds , interest accrued over the amount of the fee, interest calculated based on the refinancing rate + 5%.

The tax rate is set at 30% in relation to all income received by individuals who are not tax residents of the Russian Federation, with the exception of income received:

• in the form of dividends from equity participation in the activities of Russian organizations, in respect of which the tax rate is set at 15%;
• from carrying out labor activities, in respect of which the tax rate is set at 13%;
• from carrying out labor activities as a highly qualified specialist, in respect of which the tax rate is set at 13%;
• from the implementation of labor activities by participants in the state program to assist the voluntary resettlement to the Russian Federation of compatriots living abroad, as well as members of their families who jointly moved to permanent residence in Russia, in respect of whom the tax rate is set at 13%;
• from the performance of labor duties by crew members of ships flying the State Flag of the Russian Federation, in respect of which the tax rate is set at 13%;
• from carrying out labor activities by foreign citizens or stateless persons, recognized refugees or who have received temporary asylum in the territory of the Russian Federation, in respect of whom the tax rate is set at 13 percent;
• in the form of dividends on shares (shares) of international holding companies, which are public companies on the day such a company decides to pay dividends, in respect of which the tax rate is set at 5%.

The tax rate is set at 9% on income in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as on the income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by mortgage coverage managers before 1 January 2007.

Income exempt from taxation

Typically, whether a payment is taxable or not is determined by the source of the payment. However, if this source is not an organization, then it is necessary to know which income is exempt from taxation.

In particular, they are not subject to taxes the following types income of individuals:

• state benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensation. At the same time, benefits that are not subject to taxation include unemployment benefits, maternity benefits;
• state pensions and insurance pensions, fixed payment to the insurance pension (taking into account the increase in the fixed payment to the insurance pension) and funded pension;
• amounts of lump sum payments (including in the form financial assistance), carried out, for example:
  • employers to family members of a deceased employee, a retired former employee, or an employee, a retired former employee, in connection with the death of his family member(s);
  • employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, paid during the first year after birth (adoption), but not more than 50 thousand rubles for each child.
• scholarships;
• taxpayer income received from the sale of livestock, rabbits, nutria, poultry, wild animals and birds grown on private farms located on the territory of the Russian Federation, livestock products, crop production, floriculture and beekeeping, both in natural and processed forms;
• income of members of a peasant (farm) household;
• income received by individual residents of the Russian Federation from the sale of real estate, as well as shares in this property that were owned by the taxpayer for three years or more (or five years), as well as from the sale of other property that was owned by the taxpayer for three years or more (this does not apply to the sale of securities);
• income in cash and in kind received from individuals through inheritance, with the exception of remuneration paid to the heirs (legal successors) of the authors of works of science, literature, art, as well as discoveries, inventions and industrial designs;
• income in cash and in kind received from individuals as a gift, except for cases of donation of real estate, vehicles, shares, shares, shares. Any gifts (including apartments and cars) are exempt from taxation if the donor and recipient are members of the same family and (or) close relatives (spouses, parents and children, including adoptive and adopted parents, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters);
• prizes in cash and (or) in kind received by athletes;
• the amount of the taxpayer's tuition fees;
• income not exceeding 4 thousand rubles received on each of the following grounds for the tax period:
  • the value of gifts received by taxpayers from organizations or individual entrepreneurs;
  • the cost of prizes in cash and in kind received by taxpayers at competitions and competitions;
  • the amount of financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age;
  • reimbursement (payment) by employers to their employees, their spouses, parents and children, their former employees (age pensioners), as well as disabled people for the cost of medications purchased by them (for them), prescribed to them by their attending physician. Exemption from taxation is provided upon presentation of documents confirming the costs of purchasing these medicines;
  • the cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods (works, services);
  • amount of financial assistance provided to disabled people public organizations disabled people;
• maternal (family) capital funds;
• income of soldiers, sailors, sergeants and foremen passing through military service upon conscription, as well as persons called up for military training, in the form of cash allowance, daily allowance and other amounts received at the place of service or at the place of military training;
• the amount of partial payment from the federal budget for the cost of a new motor vehicle as part of an experiment to stimulate the acquisition of new vehicles to replace those that are out of service and handed over for recycling;
• employer contributions to the funded part of the labor pension, in the amount of paid contributions, but not more than 12 thousand rubles. per year per each employee in whose favor contributions were paid by the employer.

A complete list of income exempt from taxation is contained in.

In accordance with Article 217 of the Tax Code (TC) of the Russian Federation, not all income of individuals is subject to personal income tax (personal income tax). It is calculated as a percentage of a person’s total income, and various property or social deductions may apply. The income from which tax is withheld can be expressed in any form: monetary, in kind, in the form of material benefits, and others.

Tax will have to be paid on income:

- from the sale of property owned for less than 3 years or 5 years;
— from renting out property;
- from whom tax agents (organizations that are the source of this income for a person) did not collect tax;
— in the form of insurance payments upon the occurrence of an insured event;
— from any sources located outside of Russia;
— in the form of various kinds of winnings (lottery, prize draws);
- from salary;
— from dividends and interest;
— from remuneration under civil contracts;
- from deposits and deposits. This will not affect standard deposits. The tax-free deposit rate in 2018 will remain at the level of the “Central Bank Key Rate + 5%” formula. If the profit exceeds the value of this formula (which is 12.5%), then you will have to pay tax. A contribution to mutual funds under trust management may well exceed 12.5%, then you will also have to pay tax (if you own the share for less than 3 years);

— from a non-state pension (clause 2 of Article 213.1 of the Tax Code of the Russian Federation);
— from the use of copyright or related rights in Russia;
— from the use of any vehicles in connection with transportation to and/or from Russia or within its borders;
- from other income received by the taxpayer as a result of his activities in Russia.

On what income do you have to pay personal income tax yourself?

If the personal income tax is not withheld by the tax agent (employer, bank, insurance company, etc.), and also if the income is received from any source abroad, then the person must pay the tax himself by contacting the tax office in person or online, told AiF.ru head of tax practice at the law office, lawyer Sergei Kalinin.

“The Russian Tax Code is structured in such a way that almost always the tax will be withheld by a tax agent or organization, with the exception of when income is received from another individual. This could be selling a car, an apartment, renting out a home, etc.,” the expert said. But even here, according to him, there are exceptions.

“The devil is in the details. If a person rents out an apartment to an organization, the organization will be required to pay tax. According to the law, if a person’s source of income is Russian organization, that is, a Russian tax agent, then she will withhold the amount of tax when paying the individual his remuneration. Therefore, in such situations, a person will not have to go to the tax office himself,” Kalinin said.

The majority of Russians do not rent apartments to organizations that are legal entities, A ordinary people, individuals. And in this case, the owner will have to pay personal income tax on the income from renting out the premises. You will have to act independently if the income is received from the sale of property, for example. And here this clause also applies: if the other party is an individual.

Tax rate

Depending on the type of income and category of taxpayer in Russia, several tax rates: 13%, 15%, 30%, 35%.

“The 13% rate is valid for 99% of the types of income that a Russian tax resident can receive, the 15% rate is valid for foreigners on dividend income, 30% is any other income received by a foreigner from a Russian source, 35% is set for Russians: this a bet on various lottery winnings,” the expert said.

25.08.2019

For many organizations, the problem of timing the payment of income taxes for their employees is a pressing issue.

Tax legislation does not allow premature transfer of mandatory payment funds. Delay in transfer is also punishable by penalties in the form of interest for each missed day.

Dates of transfer from employee payments in 2019 - table

Deadlines for payment of mandatory tax collections Clause 6 of Art. is established for the income of an individual. 226 Tax Code of the Russian Federation. In general, the payment date is the next day after the payment to the employee. An exception is made only when transferring tax for accrual of sick leave and vacation pay.

The payment is made on the basis of a payment order - .

The legislator does not establish the form of settlements with employees. This can be a non-cash transfer from the company’s current account to a card, cash withdrawal through a cash register or other forms of payment.

Important! Failure to comply with the established deadlines leads to the accrual of penalties, which are formed after each day of delay. .

To avoid additional expenses and comply with the law, we recommend using the following table with payment deadlines from employee income:

It should be noted that in 2019 there are no plans to change the timing of payment of tax levies on personal income. The rules that were established in 2016 and prescribed by Chapter 23 of the Tax Code of the Russian Federation are still in effect.

If the last day of the month is a holiday

If the day on which the deadline for transferring income tax is set is a calendar weekend or an official holiday, then according to the established rules, personal income tax payment must be made on the next working day following the weekend.

When to pay income tax on wages?

If you stay on the territory of the Russian Federation for more than 183 days in the previous calendar year, the person will be considered a tax resident.

In this case, the tax rate will be 13%. Otherwise, it increases to 30% for non-residents. In this case, the citizenship of a person does not matter at all.

Important! The deadline for receiving wages as income is set on the day the funds are issued in person or the moment they are transferred to the card. At the same time, we need to keep the NLFL. And then transfer it on the day of retention or the next.

One of controversial issues is personal income tax withholding from the advance part of the salary. There is an opinion that income tax should be withheld and transferred directly when issuing an advance to an employee.

Another opinion says that the advance must be paid in full without withholding, and income tax must be deducted and paid from the advance when the full amount of wages is paid within the established period for transfer.

Most opinions still lean towards the second point of view.

When to transfer an employee's vacation pay?

It should be immediately noted that the personal income tax rate that must be paid on vacation pay also varies depending on the status of the payer.

For residents it is the traditional 13%, for everyone else – 30%.

Until 2016, personal income tax on vacation pay was paid according to general principles, which acted to withhold taxes for wages.

Subsequently, the Supreme Arbitration Court of the Russian Federation decided that despite the inclusion of vacation pay in wages by the Labor Code, the current norms tax code relate exclusively to wages and not to holiday pay.

Important! Starting in 2016, after the new edition of Article 226 of the Tax Code of the Russian Federation came into force, the process and timing of the transfer of income tax accrued on vacation pay implies making payments no later than the last day of the month in which the employee received the money.

The tax base is the full amount of vacation pay actually paid. When an employee goes on partial vacation, personal income tax is calculated only on the amount of vacation pay actually paid.

From sick leave

Payments for temporary disability certificates are calculated within 10 days after the employee provides sick leave. The actual transfer of personal income tax funds is made on the nearest day of payment of wages (the main part or advance).

Thus, the deadline for paying income tax will be the last day of the month.

With compensation for unused vacation upon dismissal

Some employees do not take vacations due to personal reasons. In this case, upon dismissal, according to the law, they are entitled to compensation for the unused rest period.

The question arises whether the employer is obliged to remit income tax if the vacation is compensated by cash payments.

The answer is clear - it should.

Important! When calculating compensation for unused vacation days, the employer must withhold income tax on the employee’s last day of work - the day the dismissal is formalized.

With financial assistance

Despite the fact that receiving financial assistance cannot be classified as earnings, it is also... The exception is a number of cases that are clearly stipulated by law.

It's fast and free!