Taxes and personal income tax. What is personal income tax
In the Russian Federation, individuals who receive certain types of income are required to pay tax on them. All of them are classified into categories for residents of the Russian Federation and foreign persons, as well as ordinary citizens and individual entrepreneurs. The last category includes individuals in private practice.
The civil service of a citizen on the territory of a foreign state is not a basis for recognizing him as a non-resident. Residents of the Russian Federation include Russian civil and military employees. Their income is also subject to income tax.
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Income tax is calculated and transferred by both the taxpayers themselves and their tax agents. It depends on the type of income received. Personal income tax reporting must be submitted directly by the persons making the transfer. Therefore, it is important to know who pays personal income tax and in what terms.
Income tax must be paid by various categories of individuals. Depending on who pays personal income tax, the terms for transferring tax to the budget also differ. All taxpayers must report no later than April 15 of the year following the reporting year (clause 1, article 229 of the Tax Code). For example, the deadline for filing a declaration for 2019 is April 30, 2019.
The table shows the categories of personal income tax payers and the timing of their payment of tax:
For non-fulfillment or faulty fulfillment of the obligations of income tax payers, the law provides for liability:
Payer category | Penalties | ||
Late transfer of personal income tax | Late submission of the report (Article 75 of the Tax Code of the Russian Federation) | ||
Up to 10 working days (clause 1, article 119 of the Tax Code of the Russian Federation) | More than 10 working days (clause 1 clause 3, clause 11 article 76 of the Tax Code of the Russian Federation) | ||
Ordinary individuals | 5% of the tax amount for each missed month. Not less than 1000 rubles. and not more than 30% of the tax payable. | Daily penalties | |
IP | Suspension of operations on bank accounts |
Accountable income
In accordance with Article 41 of the Tax Code of the Russian Federation, income is an economic benefit received by a citizen in the form of money or a natural product, if it can be assessed and determined in accordance with the rules of Chapter 23 of the Tax Code of the Russian Federation.
Russians and foreigners receiving income are required to pay taxes on them. The former pay personal income tax on all income, regardless of what source they receive: Russian or foreign. The second - only from income received from Russian sources.
The list of income subject to personal income tax is presented in Article 208 of the Tax Code. Moreover, it is open, which means the inclusion in their composition of any types of income that are not classified by law as non-taxable. income tax. These include income from rentals, property sales, insurance payments, dividends, interest, remuneration for services or work, etc.
List of income that is not subject to personal income tax, established by Article 217 of the Tax Code. It is closed and includes income such as unemployment benefits, pensions, alimony.
Important Process Notes
Submission nuances
There are two payment options available personal income tax budget: an individual himself or his withholding agent.
The second case refers to the work of citizens in enterprises for a salary, from which the employer is obliged to calculate income tax himself and transfer it to the budget. At the same time, income includes not only direct wages, but also other remuneration, including sick leave. For the withheld and paid amounts, tax agents in without fail report to the IFTS.
It is necessary for citizens who receive income in other cases to independently calculate and pay tax:
- from actions with property;
- from foreign sources;
- from lottery winnings, etc.
To report to the state on income received, it is necessary to fill out a declaration in a strictly prescribed form () and submit it to the tax service within the time limits established by law. You need to report before April 30 of the year following the year of receipt of income, and pay taxes - until July 15.
Allocation scheme from dividends
Enterprises must report to the tax service on the dividends paid and the amounts of income tax withheld from them with certificates and.
Dividends of Russian citizens are subject to personal income tax at a rate of 13% if they have been paid since 2019.
Deductions are not included in the calculation. The tax is calculated not on an accrual basis, but on each payment made. The calculation is affected by the receipt by the enterprise of dividends from other legal entities.
If not, the formula is used:
personal income tax \u003d Dividends x 13%
If the organization receives dividends from other companies, the calculation procedure is as follows. First, the personal income tax deduction is determined by dividing the accrued dividends of a particular participant by total amount accrued dividends of all participants and multiplication by the amounts received.
Who pays tax and how much
The tax code establishes five various rates income tax, depending on the category of taxpayers and types of income received:
9% | Minimum bid. Established for the taxation of dividends, interest on mortgage certificates and bonds issued before 2007. |
13% | The most common rate. Most of the income of Russian citizens is taxed on it. |
15% | Provided for income in the form of dividends received by Russian citizens from organizations that are not tax agents (introduced since 2008). |
30% | Income of foreigners received from Russian sources is taxed, except equity participation in the company (15%). |
35% | Max bet. It is taxed on winnings, interest income, prizes, etc. Since 2008 - in certain cases, interest income on fixed-term pension deposits in banking institutions. |
Specific points in the requirements
Dismissing an employee
The features of paying personal income tax upon dismissal of an employee are explained by the Tax Code and the Ministry of Finance in letter No. 03-04-06 / 4831 of 2013.
The date of receipt of income from the employer in the form of earnings is the last day of the working month for which payments are accrued. If an employee is dismissed within a month, the last working day becomes such a date (clause 2, article 223 of the Tax Code).
The tax agent is obliged to transfer income tax on the day of payment of income or the next day in the case of settlement with the employee through the cash desk of the enterprise (clause 6 of article 226 of the Tax Code). The Ministry of Finance explained that these terms should be guided in the case of the last settlement with the employee.
From the foregoing, it follows that when paying wages to a dismissed specialist, the personal income tax card must be transferred on the same day. In the case of remuneration from the organization's cash desk, the payment of tax on the next day is allowed.
Relationship between employee and employer
Income tax on earnings received at the enterprise is calculated and paid for by the employer. However, he only carries out these operations and reports on them to the state. The tax burden falls on the employees themselves, i.e. 13% of income is deducted from their wages.
To the question of who actually pays personal income tax, the employee or the employer, the answer is clear. The latter is a tax agent that pays personal income tax instead of employees, but at their expense.
Details when selling an apartment
When selling personal expensive property, such as an apartment, house, land, a citizen receives income subject to personal income tax. Therefore, it is his responsibility to independently calculate the tax and pay it to the budget. You must report your actions to the tax office.
However, the sale of not all property is subject to taxation. It is necessary to pay to the budget 13% of the income received from the sale of property that has been owned by the owner for less than 5 years. It doesn't matter if he used it or not. The time of ownership starts counting from the receipt of the certificate of registration.
Tax legislation provides for the possibility of reducing the tax burden when selling an apartment. So, the amount of tax can be reduced by using the right to a property deduction. This opportunity is convenient when buying another residential property in the same year in which the first one was sold.
It is important to know that the use property deduction possible only by working citizens and only once in a lifetime.
The second way to reduce tax when an apartment is sold is to take into account the costs incurred by the seller when buying the sold object.
Example: an apartment owned by a citizen for 2 years was sold to him for 2.5 million rubles. He bought it for 1.8 million rubles. By general rule the tax amount will be 325,000 rubles (2,500,000 x 13%). It is possible to reduce the tax base at the expense of the costs of buying this apartment, i.e. by 1.8 million rubles. Therefore, the tax will be (2,500,000 - 1,800,000) x 13% = 91,000 (rubles).
To use this opportunity, the payment made for an apartment must have official confirmation: a contract of sale reflecting the cost of housing.
Loans and leases
It is necessary to pay income tax under a loan agreement only if there is a profit from it, which the recipient can dispose of. This rule follows from the provisions of Articles 41 and 210 of the RF Tax Code. Such a loan is taxed at the normal rate of 13%.
When receiving an interest-free loan, the borrower does not economic benefit. Therefore, there is nothing to tax personal income tax. But, if such a loan is received from a legal entity, then the borrower benefits in the form of savings on interest on bank loan. Under tax law, it is a direct income - material gain and is subject to income tax.
In case of rent legal entity premises with a citizen, it becomes a tax agent. Therefore, the company has an obligation to calculate, withhold and pay income tax to the budget from rent(Clause 2, Article 226 and Article 228 of the Tax Code). It is impossible to shift this obligation to the lessor even under the terms of the contract.
The tax is calculated according to the usual rules at a rate of 13% (landlord - a citizen of the Russian Federation) or 30% (landlord - a foreigner) from the amount of rent. It is necessary to carry out the tax calculation at the time of each payment. In fact, you need to transfer the amount to the landlord minus personal income tax.
Insurance and service agreement
From the remuneration of contractors - individuals who are not individual entrepreneurs, the enterprise must withhold and pay personal income tax. In addition, they pay insurance premiums in the FIU and the FMS. Payments to the FSS, when valid, are not taxed.
Insurance premiums for compulsory insurance from accidents at the enterprise and the receipt of occupational diseases, the company pays, if it is provided for under the contract for the provision of services.
Citizen's remuneration received by agency agreement, is subject to income tax at the rates of 13% and 30% for residents of the Russian Federation and non-residents, respectively.
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personal income tax (personal income tax)
Personal income tax is a tax that is levied on the salary and other income of individuals, as well as on the income of individual entrepreneurs on common system taxation (the obsolete name is “income tax”). In most cases, the tax rate is 13%. Today we are publishing an article dedicated to Chapter 23 of the Tax Code of the Russian Federation "Income Tax on Individuals". Available in it plain language describes the procedure for calculating and paying personal income tax, tax rates, tax deductions for personal income tax and the deadlines for submitting reports. This material is part of the Tax Code for Dummies cycle. Please note that the articles in this series only provide an overview of taxes; for practical activities, it is necessary to refer to the primary source - tax code Russian Federation
- individuals who are tax residents of the Russian Federation (that is, individuals who actually stay in Russia for at least 183 calendar days within 12 consecutive months). For residents, income received both in the Russian Federation and abroad is subject to taxation.
- individuals who are not tax residents of the Russian Federation (that is, individuals who actually stay in Russia for less than 183 calendar days within 12 consecutive months). For non-residents, only income received from sources in Russia is subject to taxation.
Tax base for personal income tax (on what the tax is charged)
Personal income tax is charged on income that is divided into two categories: received from sources in the Russian Federation and received from sources outside of Russia. “Russian” income from personal income tax includes wages, remuneration for work and services performed in our country, dividends and interest paid Russian companies, proceeds from the sale or lease of property located in the Russian Federation, and some other types of payments.
The list is open, and it contains such an item as "other income received by the taxpayer as a result of his activities in the Russian Federation."
The list of income from foreign sources resembles the list of "domestic" income. It is also open and contains a clause on “other income”.
What income is not subject to income tax
Chapter 23 of the Tax Code, dedicated to personal income tax, lists income exempt from personal income tax. These include state benefits (excluding sick leave) and statutory compensation payments.
In particular, compensations related to dismissal are not subject to personal income tax (with the exception of compensation for unused vacation), and compensation travel expenses. At the same time, some types of travel allowances are not subject to personal income tax in full (for example, travel to and from the destination), others - within a certain limit. So, daily allowances are limitedly exempted from personal income tax. For Russian business trips no more than 700 rubles. per day, with foreign - no more than 2,500 rubles. in a day.
Other types of non-taxable income are also mentioned in the list. We add that the list is closed.
personal income tax rates
The basic personal income tax rate is 13 percent. It is it that applies to income in the form of wages and in the form of proceeds from entrepreneurial activity received by an individual entrepreneur. Since 2015, the same rate has been applied to dividends paid to residents of the Russian Federation.
For some types of income other values are entered. For example, for winnings and prizes in the amount of more than 4,000 rubles. per annum at a rate of 35 percent.
Calculation of personal income tax
To calculate personal income tax, you need to determine the tax base (that is, the amount of taxable income) and multiply it by the appropriate tax rate. As a result you will get the amount of personal income tax. For income falling under different rates, the bases are determined separately. Please note: the tax base for dividends must be determined separately from other income. That is, at calculation of personal income tax two different tax bases should be calculated from dividends and personal income tax from salaries (despite the fact that the rate for these payments has been the same since 2015).
The tax base is calculated on an accrual basis from the beginning of the tax period, which is equal to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base starts from zero.
For payments taxed at a rate of 13 percent, the base is reduced by so-called tax deductions. In this case, you need to sum up all taxable income, subtract tax deductions, and multiply the resulting figure by 13%. If it turned out that the income is less than the deductions, then the base is taken zero. At the same time, the negative difference between income and deductions in the general case is not carried over to the next year, and the losses of previous years do not reduce the tax base of the current period.
For payments taxed at other rates, tax deductions do not apply. Here, the amount of personal income tax is determined by directly multiplying the taxable income and the rate. In relation to income from equity participation in an organization (that is, dividends received by tax residents of the Russian Federation), tax deductions cannot be applied either (although the rate for them is 13%).
Tax deductions for personal income tax
There are five types tax deductions for personal income tax: standard, professional, and investment.
Standard deductions are listed in the Tax Code article. According to it, all individuals with children are entitled to receive a monthly deduction in the amount of 1,400 rubles. for the first child, 1,400 rubles. for the second child and 3,000 rubles each. for the third and each subsequent child. "Children's" deductions are provided up to the month in which the employee's salary from this employer, calculated on an accrual basis from the beginning of the year, exceeded 350,000 rubles.
Standard deductions for personal income tax apply only to income received from one of the employers at the choice of the taxpayer. In other words, if a person works two or more jobs, standard deductions he can only get on one of them.
Professional deductions are due to individual entrepreneurs and those who are engaged in private practice. Also, the right to this type of deduction is given to persons performing work or services under work contracts, and those who receive royalties (Article TC RF).
Professional deductions are equal in amount to the documented expenses associated with the relevant activity. In fact, the definition of such deductions for individual entrepreneurs is similar to the definition of expenses for. If there are no documents confirming the expenses, deductions are provided according to the standards (for entrepreneurs, this is 20 percent of the income received).
Social and property deductions for personal income tax will be of interest to those who have heard about the return or personal income tax refund- for example, about return of personal income tax for the education. Persons who have spent money on education, treatment, charity, non-state pension insurance, voluntary insurance life and additional contributions to the funded part labor pension(Article NK RF).
Property deductions are provided to those who have incurred costs in connection with the sale, purchase or construction of real estate (Article TC RF).
Since January 1, 2015, the Code has been supplemented with Article 219.1 of the Tax Code of the Russian Federation "Investment tax deductions". An investment deduction is possible, in particular, in the amount of a positive financial result received from the sale (redemption) of circulating on the organized market valuable papers if they have been owned by an individual for more than three years.
When the taxpayer independently calculates personal income tax
Individual entrepreneurs and persons engaged in private practice (notaries, lawyers, etc.) themselves take into account income from their activities, accrue personal income tax and pay it to the budget.
In the general case, those who receive income from the sale and rental of property, income in the form of winnings in the lottery or other gambling games, as well as income from any foreign sources (the latter applies only to residents) independently calculate the tax.
In addition, the following persons must personally calculate and transfer the tax to the budget: those who received gifts from individuals who are not registered as individual entrepreneurs (with the exception of property, cars and shares donated by relatives); heirs of copyrights for works of art, scientific discoveries, etc.
Finally, individuals who received money from an employer (or other tax agent) who, for one reason or another, did not withhold tax, are obliged to pay personal income tax. In 2015 and earlier, individuals were required to independently calculate the amount of tax and file a declaration. Starting from 2016, the calculations are made by the tax authorities. They fix the amount received in the notification, which is sent to the address of the individual. The latter can only transfer money on the basis of the notification received. There is no need to submit a declaration.
When is the tax agent involved in the calculation of personal income tax
Organizations and entrepreneurs that pay wages to their employees are tax agents for personal income tax in relation to them. This means that it is the employers (and not the employees themselves) who must accrue personal income tax on the amount of the salary, withhold the tax and transfer it to the budget. The same rule applies to the dividends that the company pays to its founders − individuals.
In practice, calculus, as well as withholding personal income tax and its payment is usually handled by the accounting department.
Let's take an example. Let's say the remuneration of employee Fedorov for the month worked was 40,000 rubles. The accounting department calculated that the tax on Fedorov's salary is 5,200 rubles. (40,000 rubles x 13% *). The accountants transferred this amount to the budget, and 34,800 rubles were given to Fedorov. (40,000 - 5,200).
When calculating personal income tax accounting organization - tax agent (or individual entrepreneur - tax agent) does not take into account the amounts paid to the employee by other organizations or entrepreneurs. At the same time, with regard to own payments, the condition must be observed: the amount of withheld tax should not exceed 50 percent of the amount paid to the employee. Agents are required to keep records of income, deductions and tax withheld for each individual in specially designed tax registers. As a rule, the 1-NDFL form is taken as the basis for such a register and information is added to it about the dates of withholding and transfer of tax to the budget.
In addition, agents must, at the request of individuals, issue income certificates to them.
Agents are not entitled to transfer personal income tax at the expense of own funds. It is also not allowed to prescribe in contracts that the agent undertakes to payment of personal income tax. If the agent for some reason could not withhold tax from the income of an individual, then no later than March 1 of the next year, the accountant must notify both the individual and his tax office in writing (for this, a regular income statement in the form 2-personal income tax).
If the agent kept excess amount tax, he must notify the employee within 10 days. He, in turn, has the right to write an application for a refund, and the agent is obliged to return the money within three months. A refund is possible at the expense of upcoming personal income tax payments, and not only for this employee, but also for other employees of the company. In the event that this money is not enough to return, the agent can submit an application to his IFTS, and she will transfer the missing amount from the budget.
Payment of personal income tax by an entrepreneur who hired employees
An individual entrepreneur who pays salaries to employees acts in two capacities. He must independently calculate the tax on his income, as well as withhold personal income tax from the salary of the staff. Thus, an individual entrepreneur is both a taxpayer and a tax agent. Accordingly, he needs to fulfill the duties related to the calculation of "his" tax (calculate, pay to the budget and report to the inspection), as well as fully fulfill the duties of an agent.
Some individuals not only receive a salary, but also have other sources of income (for example, they are engaged in business, rent property, etc.). In this case, it is necessary to distinguish between income on which it is necessary to calculate the tax independently, and income from which the tax is withheld by the agent-employer. For "independent" income, it is necessary to accrue personal income tax, pay it to the budget and report to the tax office.
When and where to transfer personal income tax
Now we will tell you what the terms for transferring personal income tax to the budget depend on. In the general case, tax agents transfer personal income tax on a monthly basis no later than the day following the day the income is paid. An exception is made for vacation pay and temporary disability benefits (including for caring for a sick child). The tax withheld from these payments should be transferred to the budget no later than the last day of the month in which they were paid.
Income tax must be paid to the budget at the place of registration of the tax agent. If the employer organization has, then the tax on the salary of its employees must be transferred to the budget at the location of the unit. In case when separate subdivision concluded a civil law contract, personal income tax from remuneration should be transferred to the budget at the location of the unit. Entrepreneurs on PSN and "imputation" must transfer tax from the salary of their employees at the place of business (and not at the place of residence).
Upon payment personal income tax agents must follow the following rule. The amount of tax exceeding 100 rubles should be transferred in the usual manner, and the amount less than 100 rubles. pay later, together with the next month's tax.
Entrepreneurs and those who are engaged in private practice three times a year transfer advance payments for personal income tax. The first time - for January-June no later than July 15 of the current year, the second time - for July-September no later than October 15 of the current year and the third time - for October-December no later than January 15 of the next year. The basis for the transfer of personal income tax is tax notice sent by the inspectorate. The tax authorities themselves calculate the amount of advance payments on the basis of a declaration filed by the entrepreneur. The total amount of personal income tax for the tax period must be transferred to the place of registration of the individual entrepreneur no later than July 15 of the next year.
Persons who independently calculate personal income tax, but are not engaged in entrepreneurship or private practice (landlords, copyright heirs, etc.), do not make advance payments. They transfer money once (no later than July 15 of the next year) at their place of residence.
Fines and penalties for personal income tax
In case when tax agent transferred the tax late, he is obliged to pay personal income tax penalties for each calendar day of delay. The first day of delay is the date following the day when the employer was supposed to transfer (but did not transfer) income tax. The last day of delay is the date preceding the date of tax transfer.
The amount of penalties depends on the current refinancing rate of the Central Bank. Tax agents - individuals (including entrepreneurs) must pay penalties for each day of delay in the amount of one three hundredth of the refinancing rate multiplied by the amount of personal income tax arrears.
For tax agents-organizations, following rules. If the delay does not exceed 30 calendar days, the amount of penalties for each calendar day of delay is one three hundredth of the refinancing rate, multiplied by the amount of personal income tax arrears. If the delay exceeds 30 calendar days, the interest is calculated in two parts. The first part is equal to one three hundredth of the refinancing rate, multiplied by the amount of personal income tax arrears, for each calendar day of delay, starting from the 1st and ending with the 30th (inclusive). The second part is equal to one hundred and fiftieth of the refinancing rate, multiplied by the amount of personal income tax arrears, for each day of delay, starting from the 31st.
We add that penalties in the amount of one three hundredth of the refinancing rate for each calendar day of delay must be paid by those individuals who themselves transfer personal income tax from their income.
In addition, tax agents who did not withhold tax from the salaries of employees and (or) did not transfer it to the budget on time, inspectors will impose a personal income tax penalty. The same will happen if income tax is withheld and (or) not transferred in full. This fine is provided for in the article of the Tax Code of the Russian Federation and amounts to 20% of the amount of tax to be withheld and (or) transferred.
It is possible that the tax agent, who did not withhold from his salary personal income tax employees, and transferred it to the budget from its own funds, you will also have to pay a fine under the article of the Tax Code of the Russian Federation. The same applies to employers who have transferred income tax before they have paid the salary. Although this is not explicitly stated in the Tax Code, this is exactly what the inspectors think. Arbitrage practice contradictory. There are decisions made in favor of the IFTS (see ""), but there are also decisions made in favor of employers (see "").
For entrepreneurs and persons engaged in private practice, a fine is also provided for non-payment or incomplete payment of personal income tax. The penalty is 20% of the unpaid tax. If the inspectors consider that the tax was not paid intentionally, then the amount of the sanction will be 40% of the unpaid tax amount (Article TC RF).
Declaration on personal income tax and reporting deadlines
The most important issue for a taxpayer or an accountant is the deadline for submitting personal income tax returns. Let's see who, how and when reports on personal income tax.
Entrepreneurs and private practitioners are required to file tax returns. Those who began to receive income in the middle of the year submit a declaration indicating the estimated income. If it later turns out that the actual income deviates more than 50 percent from the estimated income (or from the previous year's income), you must file another declaration, which should indicate the new estimated income.
At the end of the year, individual entrepreneurs and "private traders" submit a declaration no later than April 30 of the next year. In the event that the activity ceased in the middle of the year, it is necessary to submit a declaration within five days from the date of termination (the tax accrued on such a declaration must be transferred no later than 15 calendar days from the date of filing the declaration).
Persons who independently calculate personal income tax, but are not engaged in entrepreneurship or private practice, are required to submit a declaration based on the results of the tax period no later than April 30 of the next year. In addition, those who apply for social or property deductions submit an annual declaration.
Tax agents must once a year, no later than April 1, submit to the inspection certificates of income for the past tax period in the form 2-NDFL. In the general case, they are filled out for each individual who has received income from this company or entrepreneur. In addition, starting from 2016, tax agents are required to submit a quarterly calculation of. It includes generalized information on all individuals who received income from a tax agent. The calculation is submitted within the month following the first quarter, half year and nine months. At the end of the year, 6-NDFL is submitted no later than April 1 of the year following the reporting one.
If a company has a separate subdivision, then in the general case, personal income tax reporting should be submitted at the place of registration of such subdivisions. Entrepreneurs who use PSN or "imputation" submit reports to the inspection, where they are registered at the place of business. 126 of the Tax Code of the Russian Federation). For tax agents who do not submit a timely calculation in the form of 6-NDFL, a sanction is provided under paragraph 1.2 of Article TC RF. Its size is 1,000 rubles. for each full or incomplete month from the day set for the delivery of the calculation.
If a tax agent who is required to report on personal income tax in in electronic format, submit certificates or calculations "on paper", he will be fined under Article 119.1 of the Tax Code of the Russian Federation. The amount of the fine is 200 rubles. for every reference and every calculation.
Payers of personal income tax, who independently submit reports on this tax, will also be held liable for late submission of a declaration in the form 3-personal income tax. The amount of the fine is equal to 5% of the unpaid amount of income tax payable on the basis of this declaration, for each full or incomplete month from the date set for the submission of the declaration. At the same time, the size of the sanction cannot exceed 30% of this amount, and should not be less than 1,000 rubles. (Clause 1, Art. Tax Code of the Russian Federation).
* For simplicity, we considered the situation where the employee is not provided with tax deductions.
Characteristic
Personal Income Tax- This is a direct tax that is addressed directly to the income of taxpaying citizens.
taxpayers tax on income of individuals is recognized by individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation who are not tax residents of the Russian Federation.
Legal basis
In accordance with Article 57 of the Constitution of the Russian Federation, everyone is obliged to pay legally established taxes and fees. Laws that impose new taxes or worsen the situation of taxpayers do not have retroactive effect.
The constitutional obligation to pay taxes and fees is universal and applies to everyone (the principle of equality of taxpayers). The Decree of the Constitutional Court of the Russian Federation dated March 21, 1997 N 5-P states that in order to ensure the regulation of taxation in accordance with the Constitution of the Russian Federation, this principle of equality requires mandatory consideration of the actual ability to pay tax, based on legal principles justice and proportionality. Also, in the field of tax relations, it is not allowed to establish additional, as well as higher tax rates, depending on the form of ownership or legal form of entrepreneurial activity, as well as the location of the taxpayer and other discriminatory grounds.
As is known, tax system The Russian Federation consists of three groups of taxes: federal, regional and local.
Personal income tax (PIT) is a federal tax, that is, it is established by the Tax Code of the Russian Federation, and is required to be paid throughout the Russian Federation.
Personal income tax is the main tax paid by individuals. The rest are in character. property taxes or duties, and do not have such regularity in payment. Personal income tax is paid by the absolute majority of citizens on a monthly basis, and is also often recalculated and paid extra at the end of the calendar year.
In accordance with Article 11 of the Tax Code of the Russian Federation, individuals are:
1. Citizens of the Russian Federation. According to Article 5 of the Law of May 31, 2002 N 62-FZ "On Citizenship of the Russian Federation", citizens of the Russian Federation are:
a) persons who have the citizenship of the Russian Federation on the day the said Law enters into force:
b) persons who have acquired citizenship of the Russian Federation in accordance with this Law.
2. Foreign citizens. In accordance with Article 3 of the Law of May 31, 2002 N 62-FZ "On Citizenship of the Russian Federation", they are persons who are not citizens of the Russian Federation and have citizenship (nationality) of a foreign state;
3. Stateless persons, that is, persons who are not citizens of the Russian Federation and do not have evidence of citizenship of a foreign state (Article 3 of the Law of May 31, 2002 N 62-FZ "On Citizenship of the Russian Federation")
Based on Article 207 of the Tax Code of the Russian Federation, personal income tax payers are divided into two categories:
1. Individuals who are tax residents of the Russian Federation. If they act in this case as payers of personal income tax, it is understood that they received income related to the object of taxation. Tax residents are individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months. At the same time, the period of stay of an individual in the Russian Federation is not interrupted for periods of his departure outside the Russian Federation, if the departure was carried out for short-term (that is, less than six months) treatment or education.
It should be borne in mind that Russian military personnel who serve abroad, as well as employees of state authorities and local governments seconded to work outside the Russian Federation, are recognized as tax residents of the Russian Federation, regardless of how long they actually stayed in the Russian Federation .
2. Individuals who receive income from sources in the Russian Federation, and at the same time are not tax residents of the Russian Federation. Accordingly, this applies to other persons who, in accordance with Article 208 of the Tax Code of the Russian Federation, received, including:
Dividends and interest from a Russian organization, and in addition - interest received from Russian individual entrepreneurs and (or) foreign organization, in connection with the activities of a separate subdivision of such an organization in the Russian Federation;
Insurance payments upon the occurrence of an insured event, including periodic insurance payments and (or) payments related to the participation of the insured in the investment income of the insurer, in addition - redemption amounts from a Russian organization and (or) from a foreign organization received in connection with the activities of its a separate division in the Russian Federation;
Income from the use of copyright or other related rights in the Russian Federation;
Income from the lease or other use of property located in the Russian Federation.
Subject of taxation
The subject of taxation is understood as persons on whom the Tax Code of the Russian Federation is entrusted with the obligation to pay a particular tax. The main category of subjects of taxation are taxpayers and payers of fees. Taxpayers and payers of fees are organizations and individuals who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes and (or) fees, respectively.
Object of taxation
The object of taxation, in accordance with Article 209 of the Tax Code of the Russian Federation, is income that was received by taxpayers - individuals, if they are tax residents of the Russian Federation, from sources in the Russian Federation and (or) from sources outside the Russian Federation.
tax rate
In accordance with Art. 53 of the Tax Code of the Russian Federation, the tax rate is the amount of tax charges per unit of measurement of the tax base.
The tax period for personal income tax is one calendar year, and the tax rates for personal income tax are established by Art. 224 of the Tax Code of the Russian Federation. In accordance with this article, four different tax rates are provided for different types of income:
1) a general tax rate of 13%;
2) tax rate on dividends 9%;
3) tax rate on mortgage transactions 9%;
4) tax rate on income of persons who are not tax residents of the Russian Federation, in the amount of 30%;
5) a special tax rate for certain types of income in the amount of 35%:
the cost of winnings and prizes, in the part exceeding 4000 rubles;
interest income on deposits in banks in terms of exceeding the amount calculated based on the current refinancing rate during the period for which interest is accrued on ruble deposits and 9% per annum on deposits in foreign currency
savings on interest upon receipt borrowed money in terms of exceeding the established dimensions
form of payment for use Money members of the "credit consumer cooperative" (shareholders), as well as interest for the use by the "agricultural credit consumer cooperative" of funds raised in the form of loans from members of the agricultural credit consumer cooperative or associated members of the agricultural credit consumer cooperative, in terms of exceeding certain amounts
Taxable period
The tax period is equal to the calendar year. (Art. 216 of the Tax Code of the Russian Federation)
Payment terms
Tax agents transfer tax amounts no later than the day of actual receipt of cash in the bank for the payment of income or the day of transfer of income to the taxpayer's bank account.
Reflection in accounting (accrual and transfer)
Tax agents keep records of income received from them by individuals in the tax period, tax deductions granted to individuals, calculated and withheld taxes in tax accounting registers.
Until 1 April of the year following the expiration tax period tax agents represent tax authority at the place of its registration, information on the income of individuals of the expired tax period (form 2-NDFL).
The specified information is submitted by tax agents in electronic form or on electronic media. If the number of individuals who received income in the tax period is up to 10 people, tax agents may submit such information on paper. (As amended by the Federal Law of June 29, 2012 N 97-FZ)
Certain categories of individuals pay tax at the place of registration of the taxpayer no later than July 15 of the year following the expired tax period. At the same time, advance payments are paid by such taxpayers on the basis of tax notices:
for January - June - no later than July 15 of the current year in the amount of 1/2 annual amount advance payments
for July - September - no later than October 15 of the current year in the amount of 1/4 of the annual amount of advance payments;
for October - December - no later than January 15 of the next year in the amount of 1/4 of the annual amount of advance payments.
What percentage of personal income tax is from the amount of income received? How should this tax be paid and what determines its size? These and other issues related to the tax on wages and other income of an individual are discussed in this article.
What is the income tax in Russia and who has to pay it?
Personal income tax is a direct tax, which is calculated from the difference between all income received by individuals and expenses, which are confirmed by documents drawn up in accordance with current legislation or tax deductions.
Read more about properties subject to this tax. articles heading on personal income tax:
- "Object of taxation" ;
- "Income not subject to personal income tax (2018-2019)".
Personal income tax payers are individuals who, for the purpose of calculating the tax, are divided into 2 groups:
- Residents of the Russian Federation - those who receive income and stay in Russia for at least 183 calendar days during the year without a break. They pay a tax of 13% of their salary (the amount of personal income tax on other income will be discussed below).
- Non-residents of the Russian Federation are those who stay in the Russian Federation for less than 183 days and receive income on its territory. The amount of income tax on their income is generally 30%. However, for some types of non-residents, the personal income tax rate is 13%. Non-residents whose income from their main labor activity is taxed at a rate of 13% include (clause 3, article 224 of the Tax Code of the Russian Federation):
- workers from the EAEU countries (see an important nuance);
- working under a patent;
- highly qualified specialists;
- foreign refugees or asylum seekers in Russia;
- participants of the State program to assist voluntary resettlement in Russian Federation;
- crew members of ships flying the State flag of the Russian Federation.
What percentage of salary and other income is income tax
How much income tax will be in the end depends on the rate at which the income of an individual is subject to taxation. Art. 224 of the Tax Code of the Russian Federation provides for 5 interest rates personal income tax:
- 9% from the amount of income in the form of interest on mortgage-backed bonds issued before 01.01.2007. The same rate is set from the amount of income of the founders trust management mortgage coverage received on the basis of the acquisition mortgage certificates participation issued before 01.01.2007.
- 13% personal income tax on the amount of income of individuals (wages, remuneration under civil law contracts, income from the sale of property, etc.). Since 2015, the same rate has been valid for dividends. The base for tax on dividends must be calculated by separating it from other income taxed at a rate of 13%.
- 15% of the amount of dividends received by individuals - non-residents from equity participation in Russian organizations.
- 30% of all other income received by non-resident individuals.
- 35% from the amount of winnings, prizes and participation in any contests, the amount of interest on deposits in banks (in terms of exceeding the established rates of the Central Bank of the Russian Federation), the amount of savings on interest on loans received, etc.
Since 2015, special rules have been in force regarding the payment of advance tax payments from foreigners who operate on the basis of a patent taxation system. When obtaining or renewing a patent, they must pay advance payment based on the amount of 1,200 rubles multiplied by the deflator coefficient established for the corresponding year, and by a coefficient that takes into account the peculiarities of the regional labor market. In the subsequent calculation of personal income tax for such an employee, the advance payments paid by him should be taken into account.
NOTE! The deflator coefficient for 2019 is 1.729. The basis is the order of the Ministry of Economic Development of October 30, 2017 No. 579.
For information on who pays tax on the income of an employee working abroad, read the material “Individual income tax from the salary of a remote worker working abroad: who pays?” .
How to reduce 13%: personal income tax deduction
Individuals - residents of the Russian Federation have the opportunity to use the tax deduction to reduce income subject to personal income tax. The most widely used of them are deductions provided to citizens for children until they reach a certain age from income up to a certain amount.
There are also tax deductions with which you can return the previously paid 13% personal income tax when acquiring property, paying for education, treatment, etc. (Articles 218-221 of the Tax Code of the Russian Federation). From 01.01.2014, it became possible to receive a repeated property deduction, but with one limitation: the total amount of such deductions cannot exceed 2 million rubles.
To return from the budget previously paid 13 percent of personal income tax it is necessary to submit to the Federal Tax Service a declaration in the form of 3-NDFL and documents justifying the receipt of a tax deduction. Some types of deductions can be obtained from the employer.
Has the amount of personal income tax changed in 2019
The percentage of personal income tax in 2019 and, accordingly, the amount of this tax have not changed. Some changes in taxation took place in previous periods.
So, the changes in 2017 affected the fee for independent evaluation employee qualifications:
- it does not fall under personal income tax withheld from the employee if paid by the employer (clause 21.1 of article 217 of the Tax Code of the Russian Federation);
- its amount can be declared social deduction if it is paid by the employee himself (subclause 6, clause 1, article 219 of the Tax Code of the Russian Federation).
In 2018, amendments were made to paragraph 60 of Art. 217 of the Tax Code of the Russian Federation, which allow not to tax, subject to certain conditions, income received by an individual during liquidation foreign company(Law of February 19, 2018 No. 34-FZ). These changes apply to legal relations that arose from 01/01/2016.
Results
Tax rates for personal income tax in 2019 did not change. Last modified tax rates for personal income tax was in 2015, when the rate for income in the form of dividends was increased from 9 to 13%.
Despite the relative persistence personal income tax rates, the legislation is regularly amended regarding the procedure for calculating tax, or new ones are introduced reporting forms on tax and change the rules for filling them out.
This section is devoted to the procedure for paying personal income tax (otherwise personal income tax, income tax). Questions such as:
Who is the payer of personal income tax;
Types of income taxed;
Types of income not taxed;
The concept of the tax rate and tax base, types of tax rates;
Procedure for paying VAT.
Personal income tax payers
In accordance with the tax legislation, personal income tax is a type of direct tax applicable to individuals receiving official income. This tax is the main of the main group of taxes. According to the current tax legislation of the Russian Federation, the tax is calculated in the form of a certain percentage, which is taken from the total aggregate income of a citizen of the Russian Federation, with the exception of expenses that were documented. So who is the person who must pay personal income tax to the state budget?
Persons paying income tax (tax payers) are individuals who can be divided into two main groups:
- Persons, citizens of the Russian Federation, who have the status tax resident, that is, they are (reside) on the territory of Russia for at least 183 days (calendar). Moreover, these 183 days must be lived in Russia within a period equal to 12 months following one after another.
- Persons who are not residents described above, but who receive income in the territory of the Russian Federation
It is important to remember that the Russian legislature has set a date - April 30 - which is the deadline for submitting income information to the tax authorities. This date applies to certain categories of citizens of the Russian Federation who are required to submit such information. But, we note that persons who are not required to report their income in the prescribed manner have the right to file a tax return throughout the calendar year, not limited to the date of April 30th.
So, let's consider how, according to the Tax Code (hereinafter referred to as the Tax Code of the Russian Federation), all individuals are divided into categories of taxpayers. Independently submit information to the tax authority on income no later than April 30 are required:
- Persons involved in entrepreneurial activity in individually (individual entrepreneurs, IP);
- Persons using professional knowledge those engaged in income-generating activities are lawyers or notaries;
- Persons who have received any remuneration, without the participation of tax agents;
- Persons who received certain amounts through the sale of property;
- Persons who have the status of a tax resident of the Russian Federation on income received outside the country;
- Persons who have received income, but without the timely payment of tax on it with the help of a tax agent;
- Persons who won the lottery and received winnings through the organizers of games based on risk;
- Persons who have received income from remuneration paid on the condition that they are the heirs of the authors of works in literature, science or art, as well as inventions;
- Persons receiving income in accordance with the established order of donation.
Types of income subject to VAT
Not all types of income received by individuals in the territory of the Russian Federation (or outside it, as described above) are subject to income tax. Income subject to income tax includes:
- Income received by an individual who has carried out a transaction for the sale of property, provided that it (the property) has been owned by the taxpayer for less than 3 years;
- Income that an individual receives by renting out his or her property;
- Income received from various sources located outside the Russian Federation by a Russian citizen;
- Income in the form of winnings from the lottery;
- Other types of income.
Types of income from which personal income tax is not paid
- Income received by an individual from the sale of property owned for at least 3 years;
- Income that was received in accordance with the procedure of inheritance established by the legislation of the Russian Federation;
- Income regulated by the Family Code of the Russian Federation. This refers to a donation agreement concluded between members of the same family or close relatives. This rule also applies to half-blooded children, that is, those children who have only a common father or mother.
- Other types of income.
Concept of tax rate and tax base. Types of rates in the Russian Federation
current tax law Russia in relation to individuals defines several types of tax rates. There are currently five. BUT the tax base(that is, the amount of income that will be taxed) is determined for each of the types of rates in a separate order.
- The rate of 9% is set in the following cases:
Upon receipt of income by an individual in the form of interest from the ownership of bonds with the status of mortgage coverage, and with the condition of issuing before January 1, 2007;
Income received by the founders special programs on fiduciary mortgage coverage, and important condition is the acquisition of a certificate of participation no later than January 1, 2007.
2. The rate of 13% is set under the following conditions:
Income from the sale of property, wages, various remuneration regulated legal acts, as well as some other types of income will be subject to personal income tax in the amount of 13% for residents of the Russian Federation.
If an individual is not a tax resident of the Russian Federation, then a similar rate is assigned in the following cases:
Labor activity;
Labor activity, according to the law, giving the exclusive right for foreign citizens who are highly qualified specialists to receive this personal income tax rate;
Labor activity carried out by citizens of compatriots living abroad, but who independently moved to the Russian Federation on a permanent basis. This right is secured by a special State program at the federal level;
Labor activity performed by citizens of the Russian Federation as the crew of a ship flying the flag of Russia.
Since 2015, the income of an individual in the form of dividends is taxed at a rate of 13%. Previously, such income was taxed at a rate of 9%.
3. A rate of 15% is set in the only case, when citizens without the status of a tax resident of the Russian Federation receive income in the form of dividends from Russian companies.
4. The rate of 30% is set tax legislation of the Russian Federation for individuals without the status of a resident of the Russian Federation on other types of income (excluding dividends);
5. 35% rate is the maximum possible on the territory of our country and is established in the following cases:
Income in the form of lottery winnings received from its organizer;
Income from interest on deposits in Russian banks in case of exceeding the established amount;
Income received in the form of interest savings upon receipt of a credit or loan by a taxpayer resident of the Russian Federation, in excess of the established part;
Income received in the form of payment for the use of the proceeds of a loan or credit of shareholders. In addition, this also includes interest on funds received from members of an agricultural cooperative in the form of a loan, again in the part when the fact of exceeding the established amounts is proved.
Income tax payment procedure
Personal income tax is usually calculated by the employer and paid at the same time as payroll. However, sometimes a citizen needs to independently calculate and pay tax, for example, when renting real estate. To do this, a person must independently fill out a declaration in the form of 3-NDFL.
There are several ways to pay personal income tax.
First, on the official website of the Federal Tax Service there is a web service with which you can generate payment documentation when paying personal income tax, as well as tax return according to the established form 3-NDFL.
Secondly, you can draw up a package of documents and hand it over personally at the department tax office at your place of residence. You can also find the address of the tax office closest to you on the official website of the Federal Tax Service. A tax return form will be provided at the tax office.
In a number of cases stipulated by law, the paid personal income tax can be returned by issuing a tax deduction. For more information about the types of tax deductions and the features of their provision - in the section "