Income tax until July 15 inclusive. Terms of payment of personal income tax for individuals, legal entities, for entrepreneurs. When to pay income tax on wages

In the Federal tax service summed up the results of the declaration company in 2016. As RG was told in the department, 5.5 million people filed personal income tax returns, which is 51,000 more than last year. The tax authorities attribute the growing activity of individuals to the possibility of obtaining a tax deduction (returning part of the income tax) for paid education, treatment, and the sale of property. In addition, receive a tax social or property deduction becomes easier.

More than a million people, 10 percent more than last year, claimed the right to a social tax deduction totaling 53 billion rubles. More than 2.8 million - for deductions in connection with the purchase of apartments and houses for a total of 998 billion rubles. Compared with previous year the amount of tax payable to the budget increased by 3 percent and amounted to almost 60 billion rubles.

Meanwhile, from July 16, 2016, for each day of delay in the payment of personal income tax, a penalty is charged in the amount of 1/300 of the key rate of the Bank of Russia on the corresponding date. This was also reminded by the Federal Tax Service and advised not to delay debts, as it is very expensive.

Sergei Litvinenko, a lawyer for the Delovoy Farvater bureau, at the request of RG, calculated the amount of fines.

More than a million Russians have claimed the right to a social tax deduction in the amount of 53 billion rubles
Suppose a person sold an apartment and received a net income of 3 million rubles. Tax at a rate of 13 percent on income will be equal to 390 thousand rubles. If this amount is not paid in a timely manner and the fact of the sale of the apartment is not indicated (hidden) in the declaration, then the tax authority will charge a fine of 40 percent, as for deliberate non-payment of tax, i.e. 156 thousand rubles.

If a person had indicated in the declaration that the apartment was being sold, but forgot to pay the tax, the fine would have been 78,000 rubles (20 percent). And a penalty for each day of delay in 1/300 of the key rate of the Central Bank would be charged in the amount of 143 rubles. If the delay is, for example, 60 days, then the total penalty will be equal to 8580 rubles.

Thus, in addition to the tax of 390 thousand rubles, the violator will pay an additional 164,580 rubles in the form of a fine and penalties for only two months of delay.

Until July 15, all those who are required to file declarations had to pay the tax, that is individual entrepreneurs, notaries and lawyers engaged in private practice, as well as individuals who received income in 2015 from the sale of property or cars, renting apartments. By general rule tax is paid by individuals on their own.

Collection procedure tax debts for personal income tax is registered in tax code. “The tax authorities first offer to pay the debt voluntarily, and when it exceeds 3,000 rubles, they go to court to recover at the expense of the taxpayer’s property. As a rule, the court takes the side of the tax authorities and bailiffs begin to collect,” says Litvinenko, a typical practice.

According to him, first of all bailiffs forbid debtors to travel abroad. If this does not work, then they levy a claim on the property, i.e. write off money from accounts or sell, crediting the proceeds to pay the debt.

From the date of seizure of property and until the day of transfer of the proceeds to federal budget penalties for late transfer of taxes fees are not charged.

Tatyana Zykova
Blame yourself

Personal Income Tax - Personal Income Tax. This type of fee is paid out of the total amount of all income of an individual, called the main taxpayer (ON). By law, it is required to pay not only Russian citizens - tax residents, but also Foreign citizens earning money on the territory of the Russian Federation. In the article we will talk about the terms for paying personal income tax for individuals, legal entities and IP, consider the main mistakes.

A special category of taxpayers is tax agents (TA), which can be a legal entity or individual entrepreneur. Agents mediate between the state and the ON, calculating, withholding and paying its taxes, if an individual receives his income from them. At the same time, personal income tax must be paid on the same day on which the earned funds were given to the employee: in cash or non-cash.

The taxation of the NA itself occurs by recalculating the cumulative total from the beginning of the year and at the end of each month. Taxes are paid at the place of registration of the agent, not OH. It is worth giving an explanation about the date of receipt of tax on the fact mentioned in the requirements for payment of tax and filing a declaration:

Important! From 01/01/2016, personal income tax will have to be transferred no later than the date, next. the day the payment was actually made.

Terms of payment of personal income tax for individuals, entrepreneurs and tax agents

For each category of taxpayers, there are personal income tax special conditions payment of this tax and filing a declaration. For those categories of taxpayers who are required to transfer advance payments, the tax inspectorate itself sends notifications. The amount of the advance payment is determined by the tax authority based on the figures provided by the ON in the declaration for the past year (or the tax authorities calculate it based on the amount of estimated income).

If the date of submission of the declaration is a holiday, the deadline is postponed to the next business day.

Important! For each employee, a 2-personal income tax certificate is submitted. Read also the article: → “. The employee had to work in reporting period for which declarations are being filed. The requirement is met even if the employee eventually quit.

Penalties:

• 5% of the amount of personal income tax that was not transferred, for each incomplete / incomplete month, starting from the date when it should have been paid. Restriction: a fine in the amount should not exceed 30% of this amount, but it will not be less than a thousand rubles.
• a penalty equal to 1/300 of the refinancing rate in effect on the date of the overdue payment.

Terms of payment of personal income tax by individuals

Personal income tax must be transferred no later than one day following the day of the actual payment of income, including wages (including those deposited and issued with a delay). This rule came into force on January 1, 2016. Previously, personal income tax was paid on the very day when the organization withdrew cash from a bank branch for salaries or made a transfer to an employee's account.

If cash balances from the company's cash desk were used, personal income tax was deducted no later than the next. day. But there was a problem with deposited paychecks, since no actual payment took place, and according to the law, tax is not calculated from invoices with employees that have not been invoiced.

In the case of self-payment of personal income tax, he indicates in the declaration 3-personal income tax the source of his income and submits it before April 30 of the calendar year following the reporting NP. Read also the article: → “. The tax itself is paid before July 15 of the same year. You need to send declarations to the tax office at the place of residence. If personal income tax deductions are not expected due to tax deductions, the declaration can be submitted on any day before the end of the year (calendar).

The procedure for transferring personal income tax from various payments

Features of tax payments are indicated in the table:

Terms of payment through a tax agent (NA)

ON can be:

• Russian companies,
• A separate division of a foreign company in the Russian Federation,
• Lawyers who opened their own office,
• Notaries in private practice.

Payment of personal income tax through NA is possible in relation to the income of an individual that was received from work at NA. Exceptions are:

• REPO income;
• securities lending operations;
• income from participation in an investment partnership;
• profit paid by foreign firms from the state. and municipal valuable papers, issuance securities that were issued by Russian companies;
• actions with securities and derivatives financial instruments, payments on securities grew. issuers;
• payments to certain categories of citizens listed in Art. 227 of the Tax Code of the Russian Federation;
• payments for certain other types of income specified in Art. 228 of the Tax Code of the Russian Federation.

For income to which a different rate is applied, and for income from equity participation in a company, the tax is calculated separately for each amount paid to the taxpayer. If within the specified time frame, for a good reason, it fails to withhold the required amount of personal income tax from IT, the NA informs the individual and the tax office of this no later than March 1 next. for the past tax year.

If it was not possible to deduct personal income tax on the same day on which the taxpayer received earnings, NA has a chance to deduct on the next. day, but not later, this is the deadline.

There is also a separate accepted term personal income tax deductions for tax for one taxpayer, which will be less than one hundred rubles: the amount is added to the tax that must be paid next. month, but, in any case, the money will have to be transferred to the budget no later than December of the current year.

An example of calculating personal income tax from wages

• The salary of an employee of the enterprise is 60 thousand rubles.
• On January 18, 2016, he received an advance payment of 24 thousand rubles (at this stage, personal income tax is not required).
• An employee has 3 daughters, one of whom has a disability. The employee is entitled to a standard child income tax deduction for each of his daughters (its amount will be 17,800 rubles).
• The organization pays the second half of the pay before the 2nd.

• We withhold 70 rubles from an employee (personal income tax from material gain);
• We calculate the amount of personal income tax to be withheld from the employee's pay for the month of January:

(60 thousand - 17800) * 13% (personal income tax rate) = 5486 rubles.

• Let's calculate how much the employee will be paid on February 2, 2016:

(60 thousand - 24 thousand - 5486 - 70) = 30444 rubles.

An example of calculating personal income tax from vacation pay

Employee A of the enterprise must go on vacation on 20.02.2016. The amount of vacation pay was 16,500 rubles. Employee B of the same company goes on vacation on 02/24/2016. His vacation pay amounted to 22,500 rubles. Personal income tax from vacation deductions must be withheld on the day they are received by the employee. That is, from employee A, he will be withheld on February 16, 2016 in the amount of 2145 rubles. And from employee B, personal income tax will be withheld on the day of pay in the amount of 2925 rubles. At the end of the current month, on February 29, 2016, the enterprise sent to the budget the total amount of personal income tax accrued on vacation pay in the amount of 5070 rubles.

Regulations on the topic

The following documents should be taken into account:

Typical mistakes in paying personal income tax

Mistake #1. The accountant transferred personal income tax from the salary along with contributions to social funds on the date on which the actual receipt of money by the employee of the enterprise has not yet occurred.

This can happen, especially since the amount of personal income tax is known in advance, since it is calculated from the accrued in the last. day of the month of salary. It is impossible to deduct personal income tax before the due date, as this will be regarded as payment of personal income tax at the expense of NA.

Mistake #2. The secondary deduction by the accountant along with the main personal income tax payment in the current month for the past previously paid personal income tax from vacation pay last month.

The deduction of personal income tax in advance is unacceptable, this is regarded as the payment of tax from NA funds.

Mistake #3. Withholding personal income tax from the first half of the salary, that is, from the advance.

Personal income tax from wages is withheld from the employee in the second half of the month, from the remaining amount to be paid.

Answers to frequently asked questions

Question number 1. What to do if I have already mistakenly paid personal income tax from an employee's vacation pay ahead of time?

The tax authorities will not be able to take into account the money you sent against future personal income tax payments, so you just have to send them an application for the return of erroneously sent money and pay all the proper personal income tax deductions in full. This must be done without waiting for a response from the tax authority, otherwise there will be a delay, which will entail a fine and penalties.

Question number 2. Personal income tax per employee, taking into account all deductions from personal income tax due to him, averages only 60 rubles per month, when should an accountant make personal income tax deductions from his salary?

For deductions personal income tax size less than 100 rubles, the rule applies: you need to add this amount to the amount of personal income tax due for payment next. month, but transfer all the money together to the tax office no later than December of this year.

Question number 3. An individual makes a profit from operations with securities, how can I transfer personal income tax for him?

In the case of income from securities, the amount of personal income tax is calculated from each individual transaction that ended in income.

Question number 4. When is the deadline for transferring personal income tax to the benefit from savings on interest if the NA did not make deductions for this income?

Not later than the 1st of the following day. months.

Question number 5. When to transfer personal income tax from income when offsetting?

The next day after the offset.

Question number 6. When to pay personal income tax on the income of a seconded worker?

First day of the next month.

This tax is transferred to the budget either by themselves, or by organizations and individual entrepreneurs that make payments to individuals and perform functions.

Terms of payment of personal income tax for those who pay the tax themselves

Terms of payment of personal income tax for tax agents

Consider the timing of the transfer personal income tax and agents when paying individuals the most common types of income.

Where is the VAT paid?

Payers of personal income tax and tax agents transfer personal income tax at the place of their tax accounting. If the tax agent has separate divisions, then personal income tax from payments to employees working in them is paid at the location of these OPs (clause 7, article 226 of the Tax Code of the Russian Federation).

The payment details of a specific IFTS can be found in ours.

Payment order for the payment of personal income tax

When filling out a payment for personal income tax, you need to consider who exactly transfers the tax: the payer himself or the tax agent.

Fill payment order you can transfer personal income tax using

Renting a home, selling real estate, winnings, expensive gifts, engaging in private practice - all these and many other types of income are subject to a 13 percent personal income tax.

Every year, Russians are required to report on such income received in addition to wages by submitting declarations to the tax authorities in the form of 3-NDFL. This year, as the Federal Tax Service told Rossiyskaya Gazeta, the declaration campaign ends on May 3.

Who must file a 3-personal income tax return?

Those who sold real estate last year (apartment, house, dacha), which they owned less minimum term ownership of property (5 years, in some cases 3 years). You will not have to pay tax if a person sells an apartment cheaper (or equal in value) than he bought. In this case, a deduction in the amount of expenses incurred is applied.

Those who sold their car or otherwise vehicle(for example, a boat) that has been owned for less than three years. When selling such property, the tax deduction is 250 thousand rubles. That is, the income from its sale can be reduced by this amount.

Those who rented out real estate.

Those who win at gambling (casino).

Those who received interest, dividends from individual Russian enterprises and foreign organizations with a subdivision in the Russian Federation, the tax from which was not withheld upon payment.

Those who received as a gift a house, a car, shares, a share in a land allotment, a share in housing, are not from a close relative. Under close relatives, the Family Code understands mother, father, spouse or spouse, brother, sister, daughter, son. If an expensive gift comes from them, then a donation agreement is drawn up, and nothing needs to be paid. If real estate and other valuable gifts come from cousins ​​and second cousins ​​and sisters, nephews or great-nephews, father-in-law or mother-in-law, great aunts and grandfathers, then the tax will be 13 percent of total cost gift.

Those who were engaged in private practice (for example, tutoring) provided legal and notary services.

What income is tax-free and does not need to file a declaration?

A complete list of income from which you do not have to pay income tax

and the receipt of which does not require the completion of the 3-NDFL declaration, is specified in Article 217 of the Tax Code of the Russian Federation. Here are some of them:

Scholarships;

Remuneration to donors who donated blood, mother's milk;

Grants received by representatives of science, education, art and culture;

Prizes for athletes;

Maternal capital;

payments received from the budget for the purchase, construction of housing or for the payment of interest on mortgage lending;

gifts, prizes, winnings worth less than 4 thousand rubles.

What is the easiest way to complete and submit the declaration?

The Federal Tax Service reminds that when filling out the declaration in the form 3-NDFL, the changes that were made to it this year should be taken into account. The declaration can be downloaded and filled out on the department's website (via " Personal Area") or pick up the form at the tax office.

There are several ways to submit declarations: through the "personal account", in person at the tax office or by regular mail. In Moscow, declarations are accepted through the MFC, but only in some inspections as an experiment.

At the same time, it is worth remembering that sending a declaration does not mean that a person must immediately pay tax. There is a deadline for paying the calculated personal income tax - no later than July 15 of the year following the reporting one. But since this year July 15 falls on Sunday, you can pay taxes until July 16 inclusive.

tax deductions

On the tax deductions every taxpayer who is a tax resident of the Russian Federation and has a permanent source of income from which tax is paid has the right. A deduction is an amount that reduces the amount of income (taxable base) on which tax is paid. In some cases

the deduction is realized by returning a part of the previously paid personal income tax, for example, in connection with the purchase of an apartment, the cost of treatment, training, etc.

Standard tax deductions

There are several. The most popular is the deduction for children. To understand the mechanism of its action, the tax service offered the following example.

At E.V. Matveeva has four children aged 16, 15, 8 and 5, her salary is 40 thousand rubles. Matveeva filed a written application addressed to the employer for a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles a month. In this way, total amount tax deduction amounted to 8800 rubles per month.

The most popular deductions among Russians today are for education and treatment

This amount will be deducted from Matveeva's taxable income until August inclusive, since it is in this month that taxable income from the beginning of the year will reach the threshold of 350,000 rubles, after which the tax deduction is no longer available.

Social deductions

The most demanded - for training and treatment. A deduction for tuition costs is provided only if the educational institution has a license. The deduction can be obtained for tuition costs not only at the university, but also in others. educational institutions, including: in kindergartens, schools, institutions additional education adults (for example, advanced training courses, employment service training centers, driving schools, foreign language centers, etc.), in institutions of additional education for children (for example, children's art schools, music schools, youth sports schools, etc. .). The maximum amount of expenses for the education of one's own or wards children, taken into account when calculating the deduction, is 50 thousand rubles. Accordingly, 6.5 thousand rubles can be returned from this amount.

A deduction for expenses for treatment and the purchase of medicines is provided to a taxpayer who has paid at his own expense for the services of his own treatment, as well as the treatment of close relatives. The maximum amount of expenses for treatment and purchase of medicines is 120 thousand rubles. Thus, you can get 15,600 rubles in your hands.

property deductions

Such a deduction is provided for new construction or the acquisition of an already built residential property, land plots, as well as for the repayment of interest on loans received from banks for the purchase of real estate.

The maximum amount of expenses spent on housing and land, from which the deduction will be calculated, is 2 million rubles. And if a mortgage was used, then 3 million. Accordingly, in the first case, you can return 260 thousand, in the second - 390 thousand rubles.

As a general rule, tax deductions are provided at the end of the calendar year by the tax inspectorate at the place of residence of an individual upon submission of tax return in the form 3-NDFL with the necessary set of documents and an application for a tax refund attached to it. At the same time, some types of deductions can be provided by the employer when contacting him before the end of the year.

By personal income tax terms payments are regulated by the Tax Code of the Russian Federation. Who are the taxpayers, what incomes are considered objects of taxation, what are the payment terms for personal income tax, we will consider in the presented article.

What is the deadline for payment of personal income tax by a tax agent from the wages of employees?

For determining tax base for personal income tax and the timing of tax payment, it is necessary to find out who the taxpayer is.

Individuals who are subject to income tax are:

1. residents;
2. non-residents;
3. individual entrepreneurs and self-employed persons.

Since the main sources of income are employers, they, as tax agents, are involved in the calculation and payment of personal income tax to the budget (Article 226 of the Tax Code of the Russian Federation).

In Art. 226 of the Tax Code of the Russian Federation, the terms of payment are prescribed for personal income tax. It is difficult to identify a violation of the payment deadlines for personal income tax, since the taxpayer can receive income on any day. Personal income tax is withheld from the taxpayer from income when they are actually paid. Tax agents must transfer tax to the budget on the day the income is paid to the taxpayer or the next day.

Since the employer is obliged to pay wages to employees every 15 days, many accountants have a question: “Do I keep and transfer personal income tax when issuing an advance?”

The date of receipt of income in the form of wages is the last day of the month. Then the calculation of income tax to be withheld is carried out. Since the advance is paid before the end of the month, it is not necessary to withhold and transfer tax from it.

Thus, income tax from wages is withheld 1 time upon payment of the 2nd part of earnings and transferred no later than the day following the date of payment.

Deadline for paying personal income tax on sickness benefits or vacation pay in 2019

For personal income tax from sick leave and vacation pay, clause 6 of article 226 of the Tax Code of the Russian Federation, a special date is set: no later than the last day of the month in which the income was received. That is, the tax should be withheld at the time of payment of income, and transferred to the budget - no later than the last day of the month in which benefits and vacation pay were paid.

If the deadline falls on a holiday or weekend, the transfer date is moved to the first day following the non-working date.

Thus, the deadline for paying income tax on sick or vacation pay in 2019 is set at: