Is it subject to income tax? Are there incomes that are not subject to income tax? features of the calculation and payment of tax
The Tax Code (Article 217) mentions payments that are not subject to personal income tax in 2017. These are incomes, of which individuals do not have to transfer a fixed percentage to the state treasury. The need to introduce such a category in fiscal legislation is due to the social function of the state, support for the development of lagging and unpopular industries: Agriculture, individual investment activity.
What income is not subject to income tax?
An exhaustive list of income of individuals not subject to personal income tax is given in Art. 217 of the Tax Code of the Russian Federation. It mentions the following types of income:
- pensions;
- alimony;
- compensation for harm to health;
- scholarships and grants;
- donor payments;
- gifts worth up to 4,000 rubles;
- financial assistance in the amount of 4 thousand rubles paid by the employer to an employee, present or former (now retired);
- payment for professional training of an employee in licensed educational institutions;
- severance pay to employees;
- compensation to persons affected by natural disasters;
- shareholder returns in the form of additional valuable papers received after the revaluation of funds;
- personal income subsidiary farms etc.
Income not subject to personal income tax in 2017 must be mentioned in the Tax Code. If a certain income of an individual entails the formation of benefits and has a monetary value, it is subject to income tax.
For the period from 2015-17. the list of “preferential” incomes has hardly changed. The only innovation that appeared in 2016 is the provision of benefits to employees of agricultural producers.
Income not subject to personal income tax: important nuances
The norms of fiscal law are rich in "pitfalls" that can be skillfully bypassed if you carefully read regulations. Consider the subtleties and nuances certain types non-taxable income:
- Material aid
Socially responsible companies often provide financial assistance to employees whose family has an addition. They divide the amount due into several tranches, mistakenly believing that they will not be subject to taxation if together they do not exceed 50 thousand rubles.
The Ministry of Finance does not agree with this approach. According to the financial department, the second and subsequent tranches should be subject to personal income tax, even if the total amount of money transfers is less than 50 thousand rubles. Financial assistance must be paid in a lump sum.
In order not to have problems with fiscal services, the employing organization should request a 2-NDFL certificate from the second parent of the child. According to legislative norms, the total amount of financial assistance received by the mother and father should not exceed 50 thousand, the excess is taxed.
If the other parent is not working, it would be a good idea to request a copy work book or certificates from the employment service.
- Present
A common practice in commercial structures is to present gifts to employees on important dates and holidays. It is legally established that a gift worth up to 4 thousand rubles, issued in cash or in kind, is not subject to personal income tax.
If the value of the gift exceeds 3 thousand rubles, it is necessary to issue written contract donations. In no case should it be stated in it that the cost of a presentation depends on the qualifications, achievements or performance of a specialist. Otherwise, the fiscal services will regard the "grand gesture" of the employer as a veiled bonus and impose taxes and insurance premiums on it.
Important! Gifts up to 4 thousand rubles are not indicated in the 2-NDFL certificate. They need to be accounted for personally.
- Shareholder income
Often, when transferring what is not subject to personal income tax in 2017, the income of owners of shares and shares is mentioned. It is important to take into account the nuance: the acquisition of additional shares does not imply payment income tax if it occurs as a result of the revaluation of the value of fixed assets of the organization.
If a company invests retained earnings of previous years in the authorized capital, the nominal value of the shares rises. The organization needs to cancel the securities in circulation and issue new ones with a higher denomination. The difference between the past and present value will be the income of the Company's members, subject to personal income tax.
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In the tax code Russian Federation individuals whose income is subject to taxation are divided into two groups for convenience of calculation.
Statuses of individuals (taxpayers)
- Residents. They are individuals who stay on the territory of the Russian Federation continuously for more than 183 calendar days per Last year. Status does not depend on citizenship.
- If the taxpayer stays in the Russian Federation without a break for less than 183 calendar days, the taxpayer becomes a non-resident.
Residents are required to pay tax on any source of income received in the territory of the Russian Federation.
Non-taxable base for personal income tax in 2018
The so-called deductions for children reduce the taxable base. They are assigned by law to parents, guardians and trustees, adoptive parents. In 2018, the non-taxable personal income tax base is the amount of 1400 rubles for the first and second child, 3 thousand rubles for the third and subsequent children.
For a parent (adoptive parent) of a disabled child, the tax-free base will be 12,000 rubles, for a guardian (custodian) - 6,000 rubles.
The deductions are granted until the child reaches the age of 18. If the child is disabled or is studying full-time - up to 24 years.
Also, amounts of winnings in lotteries and online casinos less than 4 thousand rubles are not subject to taxation.
Basis and legal basis for personal income tax
Income tax individuals(abbreviated personal income tax)- this is a tax that applies to absolutely everyone, because we are all individuals. Its older, more common and familiar name is "income tax". Both of these names are speaking: they contain two main meanings of the tax:
- This tax is levied on income
- this tax applies to individuals.
Individuals in this case are citizens of Russia and foreigners, adults and children, men and women, that is, absolutely everyone. The main thing is that if an individual has income, then it should be taxed.
Chapter 23 of the Tax Code of the Russian Federation is devoted to personal income tax. Also, the legal framework for personal income tax includes Federal Law of July 3, 2016 N 251-FZ, Federal Law of November 25, 2009 N 281-FZ, Federal Law of July 27, 2010 N 229-FZ, Federal Law of December 29, 2012 N 279-FZ , Order of the Federal Tax Service of the Russian Federation of October 30, 2015 N MMV-7-11 / and, of course, explanatory letters from the Ministry of Finance and the Federal Tax Service of the Russian Federation.
PIT taxpayers
Two categories of individuals are recognized as payers of personal income tax:
- Individuals - tax residents of the Russian Federation.
- Individuals - non-residents who receive income in the Russian Federation.
Who are tax residents and non-residents?
Tax residents are individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months. This period is not interrupted in cases of leaving the Russian Federation for short-term (less than six months) treatment or training, as well as for the performance of labor or other duties related to the performance of work or the provision of services at offshore hydrocarbon fields.
Non-residents are, respectively, persons who stay in Russia for less than 183 consecutive days. These can be foreigners who came for temporary work, exchange students, and even Russian citizens who live in another country for more than 6 months a year.
Important!
The presence or absence of Russian citizenship in itself is not a factor that plays a decisive role in determining the status of a tax resident. Here it is important to stay on the territory of Russia for 183 days or less.
Exceptions are two:
Paragraph 3 of Article 207 of the Tax Code of the Russian Federation says that, regardless of the actual time spent in Russia tax residents The Russian Federation recognizes Russian military personnel serving abroad, as well as employees of state authorities and bodies local government posted to work outside the country.
Object of personal income tax
Object of taxation income of natural persons is recognized:
- tax residents - from sources in the Russian Federation and abroad;
- tax non-residents - from sources in the Russian Federation.
Recall that the income of an individual is recognized economic benefit in cash or in kind (this is stated in Article 41 of the Tax Code of the Russian Federation). This economic benefit is recognized as income when it meets three conditions:
- it is subject to receipt by money or other property;
- its size can be estimated;
- it can be determined according to the rules of Ch. 23 of the Tax Code of the Russian Federation.
Types of taxable income received from sources in the Russian Federation and abroad:
- dividends and interest;
- insurance payments;
- income from the use of copyright and other related rights;
- income from the lease or other use of property;
- sales revenue real estate, shares and securities, shares in authorized capitals, rights of claim, other property belonging to an individual;
- remuneration for the performance of labor or other duties, work performed or services rendered, performance of certain actions, as well as remuneration of directors and payments received by members of the management body of the organization;
- pensions, scholarships and other similar payments;
- income from the use of any vehicles, as well as fines and sanctions received for their downtime;
- other income received from activities in the Russian Federation and abroad.
Types of taxable income received in the territory of the Russian Federation:
- remuneration and other payments for the performance of labor duties received by crew members of ships flying the State flag of the Russian Federation;
- income from the use of pipelines, power lines, other means of communication, including computer networks;
- payments to successors of deceased insured persons.
Some incomes are exempt from personal income tax - their list is indicated in articles 215 and 217 of the Tax Code of the Russian Federation. Read more about income exempt from personal income tax, see below.
Tax base for personal income tax
The tax base for personal income tax is the monetary value of the taxpayer's income. When determining the tax base, all income received both in cash and in kind, as well as in the form of material gain. Various types of withholding income, including those by a court decision, do not reduce tax base.
The tax base is determined separately for each type of income, for which different rates are established.
For income taxed at a rate of 13%, the tax base is determined as the monetary value of such income, reduced by the amount tax deductions which are provided for in Art. 218-221 of the Tax Code of the Russian Federation. If the taxpayer's income is less than the deductions, the tax base is zero.
The tax base is always determined in rubles. Income (deductible expenses), expressed in foreign currency, are recalculated into rubles at the rate of the Central Bank of the Russian Federation, established on the date of actual receipt of the said income (the date of actual expenditure).
Information on the features of determining the tax base for various types of income is contained in Art. 211-215 of the Tax Code of the Russian Federation:
- If the income is received in kind, then we apply Article 211 of the Tax Code of the Russian Federation. Goods, property, services received are considered income in kind - everything that an individual receives in kind, and not in money. It is important that income in kind can be received by an individual only from an organization or an individual entrepreneur (if income in kind is received from another individual - not an individual entrepreneur, then such income is not taxed).
- Income in the form of material benefits may arise from savings on interest for the use of borrowed funds (credit), when purchasing securities, as well as when purchasing goods (works, services) under civil law contracts from individuals, organizations and individual entrepreneurs that are interdependent towards the taxpayer. These issues are regulated by Article 212 of the Tax Code of the Russian Federation.
- Features of determining the tax base for insurance contracts are considered in Article 213 of the Tax Code of the Russian Federation.
- Peculiarities payment of personal income tax on income from equity participation in the organization - in article 214 of the Tax Code of the Russian Federation.
- Separate incomes of foreign citizens and their taxation are considered in article 215 of the code.
tax rates
The general tax rate is 13%. It is levied on most of the income of a tax resident. These include, in particular, salary, remuneration under civil law contracts, income from the sale of property, as well as other income that is not specified in paragraphs. 2-5 article 224 of the Tax Code of the Russian Federation.
There are a number of cases when the income of a tax non-resident of the Russian Federation is also subject to a 13% rate:
- Income of foreign workers - highly qualified specialists.
- Income of foreigners working for individuals on the basis of a patent.
- Income of participants in the State program to assist voluntary resettlement in the Russian Federation of compatriots living abroad, as well as members of their families who jointly moved to permanent residence in Russia.
- Income of foreign citizens or stateless persons recognized as refugees or granted temporary asylum on the territory of the Russian Federation.
- Income from labor activity of crew members of ships flying the State Flag of the Russian Federation.
For certain types of income, there are special tax rates- 9, 15, 30 and 35%.
Taxation at a rate of 9% is made in the following cases:
- when receiving interest on mortgage-backed bonds issued before January 1, 2007;
- upon receipt of income by the founders trust management mortgage coverage. Such income must be received on the basis of the acquisition mortgage certificates participation issued by the manager of mortgage coverage before January 1, 2007.
Taxation at a rate of 15% is made in relation to:
- dividends received from Russian organizations individuals who are not tax residents of the Russian Federation.
Taxation at a rate of 30% is made in relation to:
- all income received by individuals who are not tax residents, with the exception of income for which special rates are set at 13% and 15%;
- income on securities issued by Russian organizations, the rights to which are recorded on a depo account of a foreign nominee holder, a depo account of a foreign authorized holder and (or) a depo account of depositary programs, paid to persons, information about which was not provided to the tax agent.
Taxation at a rate of 35% is made in relation to:
- income from the value of any winnings and prizes received as a result of contests, games and other events for the purpose of advertising goods, works and services (tax is paid on the value of the prize over 4,000 rubles);
- interest income on bank deposits, in terms of their excess over the amount of interest calculated:
- for ruble deposits - based on the refinancing rate of the Central Bank of the Russian Federation, increased by 5%;
- for deposits in foreign currency - based on 9% per annum;
- income in the form of material benefits received from savings on interest on borrowed (credit) funds in excess of the amounts specified in paragraph 2 of Art. 212 of the Tax Code of the Russian Federation;
- income in the form of payment for the use of a credit consumer cooperative Money contributed by shareholders;
- interest for the use of funds raised from shareholders in the form of loans by an agricultural credit consumer cooperative.
Income not subject to income tax
Some income is exempt from income tax. Their exhaustive list is provided for in Articles 215 and 217 of the Tax Code of the Russian Federation.
From January 1, 2017, Article 2017 of the Tax Code of the Russian Federation was supplemented with a new paragraph. Personal income tax is no longer charged on the cost independent evaluation employee qualifications. Changes are foreseen federal law dated 03.07.2016 N 251-FZ.
Income exempted from personal income tax, in particular, includes:
- State benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), other payments and compensations;
- Unemployment, pregnancy and childbirth benefits;
- State and labor pensions, social supplements;
- Compensation payments established by the legislation of the Russian Federation, constituent entities of the Russian Federation, decisions of local governments (within certain limits);
- Payments made to volunteers under civil law contracts, the subject of which is the gratuitous performance of work, the provision of services, to reimburse their expenses related to the execution of such contracts - for housing, transport, food, etc.;
- Rewards for donor assistance (for donated blood, milk, etc.);
- Alimony;
- Grants ( gratuitous help) to support science, education, culture, art in the Russian Federation, provided by international, foreign or Russian organizations specified in the Lists of the Government of the Russian Federation;
- International, foreign or Russian awards for outstanding achievements in science and technology, education, culture, literature and art, mass media:
- according to the approved list of the Government of the Russian Federation of February 6, 2001 N 89;
- according to the lists approved in the subjects of the Russian Federation;
- One-time payments (including in the form of material assistance) made by:
- in connection with a natural disaster or other emergency;
- employers to family members of a deceased or retired former employee, or a retired employee, former employee in connection with the death of a family member(s);
- in the form of targeted social assistance to the poor and socially vulnerable citizens from the budgets and off-budget funds within the framework of state programs;
- victims of terrorist attacks in the Russian Federation, as well as family members of those who died as a result of terrorist attacks on the territory of the Russian Federation (regardless of the source of payment);
- employers to employees (parents, adoptive parents, guardians) and paid at birth (adoption or adoption) of a child during the first year in the amount of not more than 50 thousand rubles. for every child.
- Rewards for assisting in the detection, suppression and disclosure of terrorist attacks (paid from the federal and regional budgets);
- Amounts of payments in the form of charitable assistance in cash and in kind provided by duly registered Russian and foreign charitable organizations (introduced since January 2012);
- Amounts of full or partial compensation for the cost of sanatorium-and-spa vouchers for employees, including those who retired due to disability or old age, their family members, disabled people who do not work in this organization, as well as children under 16 years old;
- Scholarships;
- Amounts of remuneration in foreign currency received by taxpayers from those financed from federal budget public institutions or organizations that sent them to work abroad - within the established norms;
- Income of peasant (farmer) households from the production, sale and processing of agricultural products during the first five years from the date of registration;
- Income received from the sale of wild fruits, berries, nuts, mushrooms and other edible fruits harvested by individuals forest resources, as well as non-timber forest resources for own needs;
- Incomes of members of tribal, family communities (with the exception of wages of hired workers) from the traditional crafts of the small peoples of the North;
- Income from the sale of furs, meat of wild animals and other products obtained in the course of amateur and sport hunting;
- Income received by individuals from the sale of residential buildings, apartments, rooms, dachas, garden houses or land plots and shares in the said property, as well as other property owned by the taxpayer for at least 3 years;
- Income from the inheritance of individuals (with the exception of remuneration paid to the heirs 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 by way of donation, with the exception of cases of donation of real estate, vehicles, shares, shares, units;
Income received as a gift is exempt from taxation if the donor and the donee are family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full and half-blooded (having a common father or mother) brothers and sisters);
- Income received from joint-stock companies or other organizations;
- Prizes of athletes received at the Olympic, Paralympic and Deaflympics, World Chess Olympiads, championships and cups of the world, Europe, the Russian Federation;
- Amounts paid for the taxpayer's education in basic and additional general education and vocational education programs, his professional training and retraining in Russian educational institutions;
- Payment for the disabled by organizations or individual entrepreneurs of the acquired technical means of preventing disability, means of rehabilitation, as well as payment for the purchase and maintenance of guide dogs for the disabled;
- Transfer fees state property treasures;
- Interest on treasury bills, bonds, other securities of the USSR, the Russian Federation, subjects of the Russian Federation, local governments;
- Income received from non-profit organizations by orphans, children left without parental care, and children who are members of families whose income per member does not exceed living wage established by the laws of the constituent entities of the Russian Federation;
- The cost of gifts, prizes at contests and competitions by decision of the authorities, material assistance and payment for medicines by employers, winnings at advertising contests, the amount of material assistance provided to people with disabilities public organizations disabled people and others - within 4000 rubles.
For a complete list of income not subject to personal income tax - see. articles 215 and 217 of the Tax Code of the Russian Federation.
Tax deductions for personal income tax
The income of individuals subject to personal income tax at a rate of 13% can be reduced. This is called a "tax deduction". Its essence is to reduce the taxable base for those expenses that you have incurred and which are stipulated in the Tax Code of the Russian Federation.
Deductions cannot be applied to income that is subject to personal income tax at rates of 9, 15, 30, 35%.
You must have taxable income to qualify for the tax deduction. Therefore, deductions cannot be applied by individuals (including individual entrepreneurs) exempted from paying personal income tax. Such individuals include, in particular:
- pensioners, disabled people who do not have other sources of income other than state pensions;
- unemployed;
- persons receiving child care allowance;
- individual entrepreneurs who receive income from the implementation of activities in respect of which special tax regimes- ESHN, USN and UTII.
- STANDARD DEDUCTIONS
Standard tax deductions are provided certain categories individuals and have a fixed amount for each category of "beneficiaries". Standard deductions are independent of any expenses and are applied monthly.
Types of standard tax deductions:
- Taxpayer deductions.
The maximum deduction in the amount of 3,000 rubles for each month of the tax period, in particular, is granted:
- "Chernobyl"
- invalids of the Great Patriotic War,
- invalids from among military personnel who became invalids of groups I, II and III due to injury, concussion or injury received in the defense of the USSR, the Russian Federation and other categories of persons (see clause 1 of article 218 of the Tax Code of the Russian Federation).
500 rubles for each month of the tax period for:
- Heroes of the USSR and the Russian Federation, full holders of the Order of Glory;
- participants of the Second World War, blockade, prisoners of concentration camps;
- disabled since childhood, disabled people of I and II groups;
- persons affected by the effects of radiation due to accidents, tests at military and civilian nuclear facilities;
- bone marrow donors;
- parents and spouses of dead military or civil servants, internationalist soldiers, etc. in accordance with Article 218 of the Tax Code;
- citizens who performed their international duty in other countries, as well as those who took part in hostilities on the territory of the Russian Federation in accordance with the decisions of state authorities.
- Deductions for the child (children).
The tax deduction for each month of the tax period for the parent, spouse (husband) of the parent, adoptive parent, guardian, trustee, foster parent, spouse (spouse) of the foster parent who provides for the child, from January 1, 2012, is provided in the following amounts:
- 1400 rubles - for the first child;
- 1400 rubles - for the second child;
- 3000 rubles - for the third and each subsequent child;
The amount of the deduction for a disabled child depends on who provides it:
- Parent, adoptive parent, wife or husband of a parent can receive 12,000
- Foster parent, guardian, guardian, wife or husband of a foster parent - 6000
The tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.
The tax deduction is provided in double size to the single parent (adoptive parent), adoptive parent, guardian, custodian. The provision of the specified tax deduction to the single parent is terminated from the month following the month of his marriage.
The tax deduction is granted to parents, spouse of a parent, adoptive parents, guardians, trustees, foster parents, spouse of an adoptive parent on the basis of their written applications and documents confirming the right to a tax deduction.
The tax deduction for children is valid until the month in which the taxpayer's income, calculated on an accrual basis from the beginning of the tax period (calendar year), exceeded 350,000 rubles. Starting from the month in which the specified income exceeded this amount, the tax deduction on this basis is not applied.
IMPORTANT!
Taxpayers entitled to more than one standard tax deduction are granted the maximum of the applicable deductions.
Social tax deductions are provided in cases where the taxpayer bears the so-called social expenses - related to charity, education, treatment, as well as non-state pension provision and voluntary pension insurance.
From January 1, 2017 introduced social deduction for individuals who have paid for an independent assessment of their qualifications, since the Law on Independent Assessment of Qualifications came into force in 2017. To encourage participation in the assessment, tax breaks have been introduced. So, if an individual has paid for an independent assessment of his qualifications, he can receive a social deduction for personal income tax (clause 6, clause 1, article 219 of the Tax Code of the Russian Federation). The changes are provided for by the Federal Law of July 3, 2016 N 251-FZ.
You can reduce the taxable base for personal income tax by the following amounts:
- Amounts transferred by the taxpayer in the form of donations: to charitable, socially oriented and other non-profit organizations, including for the formation (replenishment) of endowment. as well as to religious organizations for the implementation of statutory activities, but not more than 25% of the income received for the tax period;
- Expenses for their full-time education (education of a brother or sister) in institutions with a state license - in the amount of actually incurred expenses, but not more than 120,000 rubles per year. Expenses for the education of children - in the amount of actually incurred expenses for this education, but not more than 50,000 rubles for each child in the total amount for both parents (guardian or custodian).
The social tax deduction is not applied if the payment for training expenses is made at the expense of maternity (family) capital.
- Payment medical services and medicines according to the lists approved by Decree of the Government of the Russian Federation of March 19, 2001 N 201, taking into account the amounts of voluntarily paid insurance premiums (including the cost of treating their children under 18 years old, spouses and parents, adopted children under 18 years old) - in the amount actually incurred expenses, but not more than 120,000 rubles per year. For expensive types of treatment in accordance with the list approved by the Government of the Russian Federation, the deduction is accepted in the amount of actual expenses if the treatment is carried out within medical institutions having the appropriate licenses, as well as when providing supporting documents.
- Amounts paid in tax period pension contributions under contracts of non-state pension provision and insurance premiums under voluntary pension insurance contracts in the amount of actual expenses, but not more than 120,000 rubles per year.
- The amount of additional insurance contributions paid by the taxpayer in the tax period to the funded part of the labor pension in the amount of expenses incurred, but not more than 120,000 per year.
- Amounts of actual expenses for passing an independent assessment of qualifications. At the same time, the amount of this deduction and the deductions provided for in subparagraphs 2 - 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (with the exception of the indicated expenses for the education of the taxpayer's children and expenses for expensive treatment) in the aggregate should not exceed 120 thousand rubles. in year. It is not possible to receive a deduction in the amount paid for an independent assessment of one's qualifications through a tax agent. So, it should be declared in the personal income tax declaration.
Pay attention!
A deduction for treatment can also be obtained for the costs of services provided by individual entrepreneurs carrying out medical activities on the basis of a license.
Property tax deductions apply in three situations:
- When selling property, a share in the authorized capital of an organization or when assigning rights under an agreement on participation in shared construction. In case of real estate sale the tax base is reduced by the amount of income from the sale of residential houses, apartments, rooms, dachas, garden houses or land plots and shares in the said property owned by the taxpayer less than 3 (and if the property was previously purchased, and not received by inheritance or gift agreement from relatives or privatized - 5) years, worth not more than 1,000,000 rubles (in general).
In the event of the sale of other property (except for securities) that has also been owned for less than 3 years, the deduction is provided in an amount not exceeding 250,000 rubles. What is "other property"? tax code does not specify. But usually this deduction is applied when we are talking about cars, garages, paintings, etc.
- When building or buying housing or land, as well as when paying off interest on loans used for these purposes. In this case, the tax deduction is provided in the amount of actually incurred expenses for new construction or the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share in them, as well as for the acquisition of land plots for individual construction or with already built residential buildings(shares in them). But the total amount of the deduction cannot exceed 2,000,000 rubles. The total amount of the deduction for the repayment of interest on loans (credits) cannot exceed 3,000,000 rubles.
Since 2014, taxpayers who have declared a deduction in the amount of less than the maximum possible amount have the right to use the balance in the future when purchasing or building housing. This is a key change introduced since 2014. Thanks to him, you can now use property deduction for the purchase (construction) of housing repeatedly (previously, such an opportunity was given only once, regardless of total amount deduction).
This rule does not apply to deductions for interest on loans and borrowings.
- When buying property from a taxpayer for state or municipal needs.
The taxpayer has the right to reduce his income for a property deduction in the amount of redemption amounts received by him in the event of withdrawal land plot(other immovable property located on it) for state or municipal needs. In this case, the redemption value can be received both in cash and in kind.
The list of actual expenses upon receipt of a property deduction is specified in Art. 220 of the Tax Code of the Russian Federation. The expenses for the development of design and estimate documentation, connection, completion, finishing of the acquired house or apartment, room are taken into account.
Instead of a property deduction, you can reduce the amount of income by the amount of actually incurred and documented expenses, with the exception of the sale of securities.
When selling a share in the authorized capital, the taxpayer has the right to reduce the amount of income by the amount of actually incurred and documented expenses related to the receipt of these incomes.
A property deduction can be obtained from the tax authority, and also, without waiting for the end of the tax period, from a tax agent (employer). The choice is yours.
Evidence of entitlement must be documented. Documents must accompany a written application for a deduction and be executed in the prescribed manner. The form tax notice for property deduction approved by the Order of the Federal Tax Service of the Russian Federation dated December 25, 2009 N MM-7-3 /
The deduction is not granted again and does not apply to interdependent persons listed in Art. 105.1 of the Tax Code, and in cases of payment of expenses by employers. In case of incomplete use of the deduction, the balance is transferred to the following periods until its full use.
Professional tax deductions are deductions related to the professional activities of the taxpayer. These are documented expenses directly related to the activity:
- individual entrepreneurs and persons engaged in private practice (notaries, lawyers, etc.);
- taxpayers under civil law contracts for the performance of work (rendering of services);
- taxpayers to create works of science, literature, art, authors of discoveries, inventions.
The composition of expenses accepted for deduction is determined by these taxpayers independently in the manner specified in Chapter 25 of the Tax Code of the Russian Federation "Income Tax".
If the expenses can be documented, then the deduction is provided in the amount of actually incurred expenses directly related to the generation of income.
If these expenses cannot be documented, they are deductible in the following amounts:
Cost standards (as a percentage of the amount of accrued income) |
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Creation of literary works, including for the theater, cinema, stage and circus |
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Creation of artistic and graphic works, photographic works for printing, works of architecture and design |
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Creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theater and film decoration art, and graphics made in various techniques |
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Creation of audiovisual works (video, television and films) |
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Creation of musical works: musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for brass band, original music for films, television and video films and theatrical productions |
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Creation of other musical works, including those prepared for publication |
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Performance of works of literature and art |
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Creation of scientific works and developments |
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Discoveries, inventions and creation of industrial designs (to the amount of income received in the first two years of use) |
Notes:
- Individual entrepreneurs make a professional tax deduction of 20% of the total income if they are unable to document their expenses;
- The right to professional tax deductions is realized by submitting a written application to the tax agent, and in his absence - by submitting supporting documents simultaneously with the tax return.
Investment tax deductions were introduced from January 1, 2015. Article 219.1 of the Tax Code of the Russian Federation is devoted to them, which is called “Investment tax deductions”.
These deductions can be granted:
- in the amount of positive financial result received by the taxpayer in the tax period from the sale (redemption) of securities circulating on the organized market that were owned by the taxpayer for more than three years. These are the following securities:
- securities admitted to trading by a Russian trade organizer on the securities market, including the stock exchange;
- investment shares of open shares investment funds managed by Russian management companies.
- in the amount of money contributed by the taxpayer in the tax period to an individual investment account;
- in the amount of income received from operations that are recorded on an individual investment account.
Features of the provision of investment deductions are defined in paragraphs 2, 3, 4 of Art. 219.1 of the Tax Code of the Russian Federation.
Tax reporting (certificate 6-NDFL)
Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11 / approved form 6-NDFL, the procedure for filling it out, as well as the format for submitting the calculation in in electronic format. The calculation reflects generalized information not for each employee separately, but for all individuals who received income from the employer: the amount of income accrued and paid to them, deductions provided to them, calculated and withheld tax amounts, as well as other data that are needed to determine the amount of personal income tax.
It is necessary to submit information in electronic form if during the year 25 or more people received income from the organization.
In the event that the organization employs less than 25 people, a paper carrier will also suffice.
Tax reporting (certificate 2-NDFL)
At the end of the year, the organization tax agent must complete and submit tax office Certificate of income of an individual for the year (form 2-NDFL).
It must be submitted to the tax authority no later than April 1, 2017 (paragraph 2 of Article 230 of the Tax Code of the Russian Federation). Since the date falls on a Saturday, the deadline is moved to Monday, April 3rd.
The 2-NDFL certificate form and the rules for filling it out are established by order of the Federal Tax Service of Russia dated 10/30/2015 N MMV-7-11 /
Presentation order in tax authorities information in the form 2-NDFL approved by Order of the Federal Tax Service of Russia dated September 16, 2011 N MMV-7-3 /
Pay attention!
Certificates 2-NDFL must be submitted to the IFTS:
- if during the year 25 or more people received income from the organization - in electronic form;
- if during the year less than 25 people received income from the organization - in electronic form or on paper (at the choice of the tax agent).
Declaration 3-NDFL
A personal income tax declaration (in the form 3-NDFL) is submitted by individuals if they have received income from which no one has paid tax for them.
It can be: income from the sale of property, income from abroad, winnings, a gift, etc.
The declaration is submitted to the tax office at the place of residence - in person, through a representative or by mail.
If you submit the declaration to the inspection personally, it will be needed in two copies. On the second copy, the inspectorate will put a mark of acceptance indicating the date of acceptance and return it to the individual taxpayer.
If you submit a declaration through a representative, he will need a notarized power of attorney.
If you send the declaration by mail, then you need to do this with a valuable letter with a description of the attachment. The date of submission of the declaration in this case will be the date of sending the letter.
The amount of tax indicated in the 3-NDFL declaration must be paid no later than July 15 of the year following the year in which the income was received.
There is a fine for failure to file the declaration. For each month of delay, it is equal to five% of the amount of tax not paid within the period established by law.
The fine cannot be more than 30% of the amount and less than 1000 rubles.
Personal income tax: what's new in 2017?
- Personal income tax is not charged on the cost of an independent assessment of an employee's qualifications. Since 2017, the Law on Independent Assessment of Qualifications has come into force. To encourage participation in the assessment, tax breaks have been introduced. One of them is that the fee for an independent assessment of the qualifications of an employee is not subject to personal income tax (clause 21.1, article 217 of the Tax Code of the Russian Federation).
- A social deduction has been introduced for individuals who have paid for an independent assessment of their qualifications. If an individual has paid for an independent assessment of his qualifications, he can receive a social deduction for personal income tax (clause 6, clause 1, article 219 of the Tax Code of the Russian Federation). Deduction amount is equal to the sum the actual costs of passing an independent assessment of qualifications. At the same time, the total amount of this and other deductions provided for by paragraph 1 of Article 219 of the Tax Code of the Russian Federation (with the exception of expenses for the education of the taxpayer's children and expenses for expensive treatment) in the aggregate should not exceed 120 thousand rubles. in year. It is not possible to receive a deduction in the amount paid for an independent assessment of one's qualifications through a tax agent. This means that an individual should independently declare a deduction in the personal income tax declaration.
The changes are provided for by the Federal Law of July 3, 2016 N 251-FZ.
Pay attention!
When paying arrears for all taxes, from October 1, 2017, the rules for calculating penalties will change. If there is a long delay, you will have to pay large sums penalties - this applies to arrears that arose after October 1, 2017. Changes have been made to the rules for calculating penalties, which are established for organizations in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation.
If, starting from the specified date, the payment is overdue by more than 30 days, the interest will be calculated as follows:
- based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, effective from the 1st to the 30th calendar days (inclusive) of such a delay;
- based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.
In case of delay of 30 calendar days or less, the legal entity will pay penalties based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.
The changes are provided for by the Federal Law of May 1, 2016 N 130-FZ.
If arrears are paid before October 1, 2017, the number of days of delay does not matter, the rate in any case will be 1/300 of the Central Bank refinancing rate. Recall that since 2016 the refinancing rate is equal to the key rate.
, 3 tbsp. 208 of the Tax Code of the Russian Federation). And formally, everything that fits the definition of income, which can be assessed and determined in accordance with the requirements of Chapter 23 of the Tax Code of the Russian Federation, dedicated to personal income tax, should be taxed (clause 1, article 41 of the Tax Code of the Russian Federation).
At the same time, incomes not subject to personal income tax are also named in the Tax Code. Consider those that, as a rule, employees receive from their employers.
What income is not subject to income tax
These include, for example:
- legally established compensations paid as compensation for harm in case of damage to health, reimbursement of expenses for raising the professional level of employees, for the performance by an employee of his labor duties, incl. on a business trip (clause 3, article 217 of the Tax Code of the Russian Federation);
- statutory compensation paid to an employee in connection with dismissal (severance pay, earnings for the period of employment, compensation to the manager, his deputies, chief accountant), if the total amount of payments does not exceed three times the average monthly salary. Or six times the size if the employee leaves the organization located in the districts Far North or areas equated to them (clause 3 of article 217 of the Tax Code of the Russian Federation);
- paid to family members of a deceased employee (clause 8, article 217 of the Tax Code of the Russian Federation);
- paid to persons affected by a natural disaster or emergency (clause 8.3 of article 217 of the Tax Code of the Russian Federation);
- compensation to employees and members of their families for the cost of sanatorium-resort (non-tourist) vouchers to sanatorium-resort and health-improving organizations located on the territory of the Russian Federation. To exempt such compensations from personal income tax, they must be paid from the funds remaining at the disposal of the employer after paying income tax or tax paid when applying the special regime (clause 9, article 217 of the Tax Code of the Russian Federation);
- payment for medical services provided to an employee or members of his family from the net profit of the employer organization (clause 10, article 217 of the Tax Code of the Russian Federation);
- the amount of payment for training an employee for basic and additional educational programs in Russian organizations conducting educational activities, or foreign organizations that have the right to conduct educational activities (clause 21, article 217 of the Tax Code of the Russian Federation);
- gifts, the value of which does not exceed 4,000 rubles. per year, received by an employee or other person from an organization or individual entrepreneur, as well as financial assistance in the amount of 4,000 rubles. per year received by an employee or former employee (now a pensioner) (clause 28, article 217 of the Tax Code of the Russian Federation);
- compensation of the employee's expenses for the payment of interest on loans and borrowings for the purchase or construction of housing (clause 40, article 217 of the Tax Code of the Russian Federation).
A complete list of income exempt from personal income tax is given in
Personal income tax (PIT) is a tax that is taken into account on the basis of the total income of individuals and withdrawn in. Let's take a look in this article, what is the personal income tax in 2018.
Subjects and objects of taxation
In the Russian Federation, according to Article 207 of the Tax Code of the Russian Federation, personal income tax payers are individuals - as well as individuals who are not residents of the Russian Federation, but at the same time receive income from sources in Russia.
The object of personal income tax taxation (Article 209 of the Tax Code of the Russian Federation), respectively, is income that is received:
- from sources in the Russian Federation, regardless of who receives it (a resident of the federation or not);
- from sources outside of Russia if the recipient is a resident of the Russian Federation.
The tax base
The tax base for personal income tax (Article 210 of the Tax Code of the Russian Federation) takes into account all the income of the taxpayer, which he received in kind or in cash, as well as in the form of material benefits.
The tax base is not affected by deductions from the income of an individual that were made by a court decision or other bodies having the right to do so.
The tax base is compiled separately for each type of income in accordance with the current tax rates.
The tax period for personal income tax is determined by Article 216 of the Tax Code of the Russian Federation and is equal to one calendar year.
Amount of personal income tax
Basic tax interest rate is equal to 13%. But the rate on some types of income differs from the standard.
These incomes include:
- prizes and winnings that a taxpayer receives by taking part in games, contests and other events in an amount exceeding 4,000 rubles (35%);
- interest income received from deposits in banks, if the amount of interest received exceeds the amount of accrued interest on a deposit in rubles, calculated at the refinancing rate of the Central Bank of the Russian Federation plus 5%; if the deposit is in foreign currency, then from the amount of interest exceeding 9% per annum (35%);
- the amount of savings on interest when received by an individual loan funds. For loans in rubles, the object of taxation is the amount of calculated interest exceeding 2/3 of the refinancing rate; for loans in foreign currency, the tax base is calculated as the difference between accrued interest under the agreement and at a rate of 9%;
- in addition to the material benefit received for the use of loans actually spent on the purchase of a residential building, apartment or on their new construction (35%);
- dividends received by non-residents of the Russian Federation from equity participation in the activities of Russian organizations (15%);
- direct income of non-residents of the Russian Federation (30%).
Payment benefits
Personal income tax benefits are provided in the form of tax deductions. In other words, this is the sum
Personal income tax deductions are of the following types:
- standard;
- property;
- social;
- professional.
An individual can receive several tax deductions at once. During the payment of personal income tax, they are summed up, then deducted from the total amount of profit, and tax is already paid from the rest.
How to fill out a declaration for the return of personal income tax when buying an apartment: Example
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What is not subject to VAT
In accordance with articles 217 of the Tax Code of the Russian Federation, there is a whole list of income that is not subject to personal income tax. We will not give the entire list here, but indicate only the most common options.
So, the amounts not subject to personal income tax:
- State benefits, payments and compensations, which are paid according to current legislation. This also includes unemployment benefits, maternity benefits.
- State and labor pensions, which were assigned in the manner prescribed by the legislation of the Russian Federation.
- Compensation payments based on decisions of local governments.
- Grants that are provided to support education, science, culture and art in the Russian Federation by Russian or foreign organizations in accordance with the list of the government of the Russian Federation.
- Foreign, international or Russian awards for outstanding achievements in the field of technology, science, education, literature, culture and art.
- Amounts given by employers to family members of a deceased employee or to an employee in connection with the death of a family member.
- Scholarships for graduate students, students and other students.
- Income from birds and animals grown on private farms, as well as beekeeping products, plant growing and floriculture.
- The income of a peasant or farm enterprise, which is received in this economy.
- Income received in inheritance in cash and material form.
- Amounts in kind and in cash that the taxpayer receives as a result of a donation. Here it is worth clarifying some points. Personal income tax is not levied on gifts, with the exception of cases of donating vehicles, real estate, shares, shares, shares.
There are many other income items that are not subject to personal income tax.
Individual entrepreneur and personal income tax
Does IP pay income tax? The question is complex, and it all depends on the nuances.
First, from the tax payment system. An individual entrepreneur who pays taxes under UTII, PSN or USNO does not pay income tax on income received from activities under a special taxation regime.
If the individual entrepreneur is on OSNO, then he pays personal income tax at the end of the year.
Secondly, individual entrepreneur transfers personal income tax not only for himself, but also for his employees (in cases where they exist). But, as noted above, this is an ambiguous question. If you are an individual entrepreneur, during the reporting year you received income that is taxable under the legislation of the Russian Federation, and it was not received from your main activity, then you must pay personal income tax for it. An example of such income would be the amount received from the sale vehicle or real estate.
What is the personal income tax classification code
BSC is a list of common codes for all budget classification. It is approved by the Ministry of Finance of the Russian Federation. It contains all items of expenditure of budgetary funds, appropriations. Codes are twenty-digit numbers. So, for an individual entrepreneur, the personal income tax classification code is needed to pay income tax for himself and for his employees (if any).
For employees, an individual entrepreneur is considered a tax agent for personal income tax. At the same time, the KBK personal income tax for employees is one, and for the individual entrepreneur itself - another.
Tax register for personal income tax
Among other things, an individual entrepreneur acting as an employer must start tax register accounting for employee income tax deductions. Failure to comply with this requirement may result in a financial penalty.
Register by accounting for personal income tax is necessary for personal accounting of data for each individual from whom the tax agent withholds tax.
How to charge
In general, it takes place at a rate of 13% for residents of the Russian Federation and 30% for non-residents of the Russian Federation in relation to the income of an individual. For residents, the interest rate is deducted from the amount wages minus tax incentives by personal income tax. For non-residents, only the amount of accrued salary is taken into account.
Personal income tax problems
most main problem payment of personal income tax is the definition of the object of taxation. Due to the ambiguity in the legislation of the Russian Federation, controversial situations often arise when a different interpretation of certain types of income leads to a violation of the rights of the taxpayer.
Personal income tax changes in 2016
The main changes regarding personal income tax in 2016 relate to the fact that from January 1 a new form of calculation is introduced - 6-personal income tax. This declaration must contain information on the accrued income of employees, as well as on the amount of tax already paid. The report is submitted no later than the last business day of the month following the quarter.
If the entrepreneur did not submit Form 6-NDFL on time, a fine of 1,000 rubles will be withheld from him; in addition, the fiscal authorities have the right to block his current account if, after 10 days, the 6-NDFL report has not been submitted.
If there is no income, the report must still be submitted, indicating zeros in all columns.
The second significant change regarding personal income tax concerns those entrepreneurs who employ more than 25 people: they now need to submit reports only in electronic form.
If the entrepreneur did not withhold the tax, he must notify the fiscal authority: such a message is submitted in a special form 2-NDFL before March 1 (previously, the deadline for submission was until February 1).
Well, the last most significant change concerns entrepreneurs who work on a patent or UTII: previously they submitted reports in the form 2-NDFL at the place of business, and now they will need to visit the tax office at the place of registration. There it will also be necessary to bring new form 6-personal income tax
Deadlines for submission and payment in 2018
The calculation of personal income tax in 2018 is planned to be carried out in the same manner as in 2017. must be handed over to the department of the Federal Tax Service of the Russian Federation at the place of residence no later than May 2, 2018.
Personal income tax must be paid no later than July 15, 2018.
Individuals who received notification from tax service, in accordance with Article 227 of the Tax Code of the Russian Federation, transfer advance payments:
- for the first six months - no later than July 15 of the current year in the amount of half of the annual advance payment;
- for the third quarter - no later than October 15, in the amount of a quarter of the annual advance payment;
- and for the fourth quarter - no later than January 15 of the following year, also in the amount of one quarter of annual amount advance payment.
Personal Income Tax: Video