Tax agents are persons who are responsible for calculating, withholding taxes from taxpayers and their further transfer to the state budget.
In Russia, tax agents are recognized:
The vast majority of tax agents in Russia are individual entrepreneurs and organizations that are employers.
Employers, acting as tax agents, are obliged to calculate, withhold and transfer to the budget from the income paid to their employees personal income tax.
At the same time, employers must withhold income tax (personal income tax) in full, both from payments to employees working under employment contracts, and from payments to individuals under civil law contracts.
note, until the beginning of 2020, the payment of personal income tax at the expense of the employer not allowed. However, from that date, paragraph 9 of Article 226 of the Tax Code of the Russian Federation is set out in new edition. The bottom line is this: if a tax audit reveals that the agent (employer) unlawfully did not withhold personal income tax (withheld it incompletely), then arrears can be recovered from his funds.
Personal income tax for an employee is calculated according to the following formula:
Personal Income Tax = (Employee Monthly Income - Tax Deductions) x Tax Rate
Income tax is calculated at the end of each month cumulative total from the beginning of the tax period (i.e. the amounts of taxes withheld in previous months are taken into account). The tax period is calendar year.
When calculating personal income tax, all income that the employer paid to its employee during the calendar month is taken into account, with the exception of those incomes that are not subject to personal income tax under the law (Article 217 of the Tax Code of the Russian Federation).
tax rate for income tax calculation is 13% (virtually for all income paid to employees) or 30% (in case of payments to foreign workers). Since 2015, when paying dividends, the tax rate 13%.
When calculating income tax, the amount of the tax base can be reduced by the amount of tax deductions. Tax deductions can only be applied to income taxed at a rate of 13% (excluding dividends).
Employers are required to withhold and transfer personal income tax once at the end of each month. This must be done no later than next day after the payment of salary (at the final calculation of the employee's income for the month).
According to labor law, wages must be paid at least once every half a month, that is, at least twice a month (advance payment + salary). Since October 2016, the payment terms have changed wages. If earlier the employer could issue it at any time, but at least 2 times a month, now the salary must be transferred to the employee no later than the 15th day of the next month. Despite the fact that the advance is part of the salary, on the day the advance is paid, the personal income tax is to be withheld no need.
Since 2016, it has become possible to transfer personal income tax from vacation pay, benefits and sick leave no later than last day of the month in which they were transferred to the employee (before that, income tax had to be transferred on the day they were actually paid).
In case of dismissal of an employee, personal income tax must be withheld and transferred on the same day when he was paid the calculation in connection with his dismissal.
If the employment relationship was terminated before the expiration of the calendar month, the date of actual receipt of income is the last day of work for which the employee was accrued income.
Payments under civil law contracts are not related to wages and are regulated not by the Labor Code of the Russian Federation, but by the Civil Code.
In accordance with this, the date of actual receipt of income is the day of payment of income under the GPC agreement (including for paid advances).
Therefore, personal income tax from advances and payments under GPC agreements must be withheld and transferred on the day they are actually paid.
The employer must transfer the personal income tax withheld from the employee to the budget of the tax authority in which he is registered. To know Bank details your tax authority can be using this service.
Organizations with separate divisions must transfer withheld income tax both at the location of the main office and at the location of each of the divisions. However, as of 2020, a new rule has been introduced. If there is several separate divisions on the territory of one municipality , one inspection can be selected. You must notify the tax authorities of your choice no later than 1st of the tax period.
note, in 2020, the Federal Tax Service extended the deadline for notifying the tax authorities about the selected inspection. It needs to be done until January 31, 2020(Letter of the Federal Tax Service dated December 25, 2019 No. BS-4-11/ [email protected]). Those who make it in time will be able to pay personal income tax and submit reports on it to only one IFTS. From next year, the inspection can be changed.
In 2020, employers must apply the same CCC to transfer personal income tax as in 2019:
KBK 182 1 01 02010 01 1000 110.
The sliders below list the types of reporting that must be submitted for personal income tax employees.
Note! If a company or individual entrepreneur pays money more than 10 individuals, then from January 1, 2020, forms 6-NDFL and 2-NDFL must be submitted strictly in in electronic format . Previously, such a duty was assigned to those who employ 25 or more people.
Last update 2019-06-12 at 12:33
Who is the payer of income tax individuals in Russia? In what amounts do different categories of citizens pay personal income tax and is it possible to reduce or return the amounts paid?
Personal income tax is one of the largest federal tax payments in Russia, which applies to almost all citizens, and sometimes to foreigners. To determine who is the payer of personal income tax, you must refer to Article 207 of the Tax Code of the Russian Federation. In accordance with it, they are recognized as:
How residents and non-residents are distinguished: residents are persons who stay within the borders of Russia for at least 183 days in 12 consecutive months. Departure for training, treatment or work on hydrocarbon developments does not interrupt the term.
Those. if during any 12 consecutive months a person stays in Russia for more than 183 calendar days, he is or becomes a resident: they are Russians who live in the country most of the time, and they become foreigners who also managed to comply with this condition. In the same way, Russians can lose their resident status - if there is little in Russia.
The difference between these payers in terms of income taxation is that a resident is obliged to pay personal income tax on income in the country and on income earned abroad, while a non-resident pays personal income tax only on income within Russia.
Example 1
John Snowden arrived in Russia on March 15, 2018. He left for his homeland on July 30, 2018 for 1 month and returned on September 1 to Russia. On December 20 he left again and returned on January 15. Until the end of March, he did not leave Russia. Thus, for 12 consecutive months, he stayed in Russia for more than 183 calendar days and can receive resident status.
The subtleties of recognizing residency are given in Article 207 of the Tax Code of the Russian Federation.
Important!
A resident or non-resident is recognized as a payer of personal income tax not because of his status, but when deriving taxable income.
The list of taxable income of individuals is given in Article 209 of the Tax Code of the Russian Federation, the list is not closed. It is also necessary to take into account exceptions - income exempt from income tax. They are listed in Article 217 of the Tax Code of the Russian Federation.
NDF taxpayers pay tax at different rates depending on their status or type of income. All stipulated rates in ascending order:
The last rate applies in the following cases:
From income at a rate of 13%, in addition to dividends, you can receive deductions provided for -. To do this, you need to submit a 3-NDFL declaration with a package of supporting documentation.
In the case of working for another person - a company or an individual entrepreneur - the employer pays income tax on the employee's salary, although the employee is the real payer of personal income tax.
According to Article 226 of the Tax Code of the Russian Federation, the employer is tax agent The Government of Russia - performs the task of calculating, withholding and transferring to the budget of income tax from labor taxable income of its personnel. In addition to this, the employer submits reports on employees to the IFTS on a monthly basis.
In case of violation of the functions of a tax agent, the employer falls under the sanctions of Article 75 and Article 123 of the Tax Code of the Russian Federation - penalties and fines. Therefore, it is unlikely that you will be able to negotiate with the employer so that he does not withhold personal income tax from your salary, and you pay it yourself.
The tax is withheld before the salary is paid, and then at the end of the calendar month the funds are transferred to the accounts Federal Treasury. To stop withholding personal income tax from your salary, use the deductions and choose the method of receiving "from the employer" - then instead of returning the previously paid tax, you will receive earnings in full.
Good afternoon, dear readers! Taxes are an integral part economic system any country. They form the budgets of different levels: from federal to local, create the material basis for the existence of the state. The salaries of officials, the maintenance of the administrative apparatus, administrations at various levels, the police, the army, and other government agencies are paid through the payment of taxes that are carried out legal entities, individual entrepreneurs and individuals. Today we will talk in more detail about personal taxes.
Phys. faces are the population of our country, that is, each of us. Taxation is not an easy category to figure it out on your own, you need to spend many hours studying the Tax Code of the Russian Federation. Therefore, today we will consider the main types of taxes that individuals pay. As simply as possible, we will explain their essence, the process of accrual and payment. We will tell you how to check the existence of obligations, as well as the amounts that must be paid to the budget. And let's start by considering who the taxpayers are and how the state keeps track of them.
An individual taxpayer is a person:
Payers can be adults and minors. Children may own property that is subject to taxation. Payment for such obligations is carried out by the parents or legal representatives of the child. In addition, individuals are required to pay taxes - residents (spend within the country 183 or more days a year) and non-residents Russian Federation.
Accounting for taxpayers is carried out using the TIN (Identification Number). It is assigned when the Federal Tax Service receives data on the appearance of an object of taxation from a particular person. For example, when purchasing a car or finding a job.
The Federal Tax Service cannot always track the fact of the occurrence of an object of taxation. In this case, citizens are obliged to independently transfer this data to the tax authorities. Concealment threatens administrative, and in extreme cases even criminal liability. If you are “suspected” of having hidden income, then the inspection staff will send a letter demanding you submit an income declaration.
Taxes paid by individuals (as well as legal entities and individual entrepreneurs) can be classified as follows:
1. By level:
In the last paragraph, there are no individual entrepreneurs, because, strictly speaking, they also refer to individuals. But due to the fact that the taxation of physical. persons registered as individual entrepreneurs has significant differences, they are usually distinguished “unofficially” for the convenience of perceiving information separate category payers. Articlereveals the nuances of taxation of IP.
The Tax Code of the Russian Federation provides for the following types of taxes for individuals:
Naturally, any tax is charged and paid only when there is an object corresponding to it. Now let's take a closer look at what taxes individuals pay.
The essence of personal income tax is revealed in its name - "tax on personal income." The calculation and transfer of the amount of personal income tax from wages is carried out by the employer. It is necessary to independently declare and pay it from the following types of income:
Taxes of individuals are not paid on income received:
Personal income tax is one of the main taxes that most of our fellow citizens pay. Declarations for personal income tax must be submitted before April 30 of the year following the reporting year. This means that the declaration for 2016 must be submitted by April 30, 2017. In addition to physical persons who received additional income, Form 3-NDFL is provided to the Federal Tax Service by those who want to receive tax deduction. We'll talk about it a little later.
Personal income tax must be paid before July 15 of the year following the reporting year, that is, the deadline for payment for 2016 is June 15, 2017. But first of all, let's see how accrual of personal income tax. The formula is very simple:
TAX AMOUNT = TAX RATE * TAX BASE.
The tax rate is a percentage of the amount of the tax. The tax base is the amount on which the tax is paid, that is, the amount of income. For personal income tax, there are five options for the rate:
It is worth clarifying here: if annual interest does not exceed the refinancing rate at the beginning of the year (8.25%) + 10%, then such profits are not subject to personal income tax. Accrual occurs only for the amount that exceeds 18.25% of the invested funds. We are talking about rubles. If the deposit is in dollars, then more than 9% of the money invested is charged on the entire income.
Now let's return to the question of tax deduction - expenses taken into account for taxation.
Firstly, only personal income tax payers at a rate of 13% can reduce the tax base or return part of previously paid taxes.
Secondly, there are 3 types of deductions for individual entrepreneurs (not individual entrepreneurs):
Thirdly, physical non-residents do not have the right to receive these deductions. In all details, the topic of tax deductions is disclosed in articles 218-221 of the Tax Code of the Russian Federation.
Individuals are required to pay property tax(IN), if they own real estate:
Since 2015, the process of calculating the base for IT has undergone significant changes. Now the value of the property is calculated not by inventory value, but according to the cadastral. At the end of 2016, these changes affected 28 constituent entities of the Russian Federation, and by 2020 they will cover the entire country. This was done to reduce the tax burden on the population, using a system of tax deductions depending on the type of object:
This is how much you need to subtract from the area of \u200b\u200bhousing before calculating the amount payable. Interestingly, you don't have to do it yourself. The Federal Tax Service will send a notice to each owner of real estate about the need to pay tax.
Rates range from 0.1% to 2% of the cost. It all depends on the type and size of housing, as well as on the locality, since the property tax is local. This means that the right to determine the rate belongs to local councils: for residential premises - from 0.1 to 0.3%, for commercial and expensive real estate - up to 2%, others - up to 0.5%.
Vehicle tax is payable on any vehicle that is subject to state registration. Its owner is annually sent a letter indicating the tax base and calculating the amount of payment. Details for payment are attached to the letter.
For the current tax period, you will need to pay in the next calendar year. So in 2016, the car owner was paid for 2015. By the way, payments must be made before December 1, otherwise the penalty will start accruing. If you want to check the correctness of the amount indicated on the receipt, then on the official website of the tax, there is a special calculator.
Among the most significant factors for calculating the amount of tax, we highlight:
If you do not agree with the amount of tax charged, then contact the FTS office at the place of registration or the contact center.
Every individual who owns land plot, or the right to own it for life, or the right to use it indefinitely pays a tax. The rate can vary between 0.025% and 1.5%, which is left to the discretion of local councils. You can check the information for your region on the website of the Federal Tax Service. The tax base is determined based on cadastral value land plot.
The deadlines for payment are the same as for the transport tax: until December 1 of the next year. Declarations are not submitted, and the tax is calculated by the specialists of the tax inspectorate, after which a notification is sent to the place of registration of the owner. It usually arrives a month before the deadline for payment. If this did not happen, then it is better to take the initiative on your own and find out how much and where you need to pay so that the accrual of penalties does not start.
Excise is federal indirect tax. Not many people know that individuals (not individual entrepreneurs) can also be excise payers. This is possible when importing / exporting excisable goods through customs (Article 179 of the Tax Code). These are:
In more detail, the taxes of individuals on the import / export of excisable goods are covered in Article 181 of the Tax Code of the Russian Federation.
water tax individuals (not individual entrepreneurs) pay only when water is withdrawn from an artesian well. To drill such a water well, you need to obtain a license. The abstraction of water from shallower aquifers for personal use is not subject to taxation or licensing.
The calculation of tax liabilities, as well as their payment, is the responsibility of the taxpayer. The rate for 2016 is 93 rubles per volume unit, i.e. per 1000 m³. For owners of wells that do not have meters installed, a multiplying factor of 1.1 is applied. Until 2025, a gradual increase in the tax rate is planned. The tax base is the volume of water pumped out for a certain period of time. It is necessary to submit declarations and pay tax before April 20, June 20, October 20 and January 20, for the 1st, 2nd, 3rd and 4th quarters, respectively.
It may seem that an artesian well is very profitable (comparing it with tap water). But do not forget that the cost of drilling, documentation, plus obtaining a license is about 1 million rubles. Depending on the region of the country, this amount can reach 2 million rubles.
This kind federal tax paid by individuals who have received permission to hunt for:
The amount of the fee is calculated using the rate in kind and the number of animals. The rate for each type is set separately. You can find the list in Article 333 of the Tax Code. The fee is paid at the same time as the permit is received. Phys. persons (not individual entrepreneurs) do not report on this type of collection.
Article 333 of the Tax Code lists marine biological species for which a fee is payable. But before you start fishing, you need to get permission. The fee calculation formula is standard:
Amount = Number of catch*rate provided for this species.
The fee is paid in stages. The first is a one-time fee (10% of the total amount). The second stage is regular contributions (( total amount- one-time fee) / number of months for which the permit is issued). The third stage is the payment of a one-time fee no later than the 20th day of the month following the month in which the permit expires. Physical reporting. individuals are not provided.
Individual taxes must be paid on time. Otherwise, penalties will start to accrue. The fact that no notification was received (according to transport tax or property tax), will not mitigate guilt. Full responsibility rests with the taxpayer. In order not to delay the payment, you need to periodically check whether the amount due for any tax has been accrued to you. You can do this in two ways:
A personal visit is undoubtedly better because you can ask all your questions, check the correctness of the accrual, and dispute the amount. The disadvantages of this method are quite obvious: it takes a lot of time, and sometimes it still costs nerves. The tax office is a popular place with taxpayers, and the people in the queue tend to be downright unfriendly.
The Internet, namely the personal account of the taxpayer, can save you from visiting the tax office. Strictly speaking, you still have to visit the inspection once in order to get a login with a password. But this procedure takes no more than 15 minutes. The main thing is to take your passport with you (TIN if available).
You will receive a printout with your login information. It is recommended that you change your password the first time you visit the account. Information appears within three days from the moment of the first registration. On the home page personal account there will be a pivot table. It shows the accrued amount, paid, overpayment and debt. Above, in the "Objects of taxation" tab, you can see what taxes individuals pay. The convenience of a personal account is that it can be used to file an appeal with the Federal Tax Service, as well as get an answer without a personal visit.
Payers of personal income tax from wages, faced with the need to pay taxes on their own, often experience difficulties. We bring to your attention 6 convenient ways how to pay tax.
Method 1. Bank cash desk.
It is convenient that a professional will do all the work for you. You only need to provide payment details and a passport. The payer receives payment order with a bank mark, and can be completely calm. The downside is that sometimes you have to stand in a long queue. Details are conveniently generated through your personal account.
Method 2. Payment terminal.
With it, of course, you can pay only some taxes. For example, transport. But quickly, without queues, in any convenient place. The only significant downside is the high commission. Some terminals charge simply extortionate fees for payments.
Method 3. Personal account of the taxpayer.
With the help of a personal account, you can not only find out all the necessary information, but also pay taxes. The only drawback is that payments are supported using cards opened in partner banks of the Federal Tax Service, and their number is not large (about 13). It should be noted that the tax authorities cooperate with almost all major banks.
So, the citizen found out that he is obliged to pay personal income tax to the budget and submit a 3-personal income tax declaration to the tax authority. In what time frame should this be done?
Tax must be paid by July 15 year following the reporting year. For example, you are required to pay tax for 2013. This must be done by July 15, 2014 inclusive.
The deadline for submitting a tax return is slightly different - until April 30 of the year following the reporting one. For example, according to the results of 2013, you must submit a tax return by April 30, 2014 inclusive. If for some reason you suddenly do not have time to personally arrive at the tax office (for example, you are far from the tax authority), you have the right to submit a package of documents through the post office in a valuable letter with a description of the attachment. The fact of sending documents by mail will be confirmed by the inventory (postal inventory), or rather the postal stamp, on which the date of submission of the declaration will be determined.
Deadline for tax refund - there are times when the tax agent (your broker) withheld more tax from you than they should have. Then you are entitled to a refund of the overpaid tax. To do this, it is necessary to submit a declaration to the tax office also in the form of 3-NDFL. But there are no "restrictive" terms in this case.
Let's give an example: at the end of 2013, your broker did not take into account the amount of loss on operations with securities that you received in the past 2012 and withheld personal income tax from you in a larger amount. To return the tax, you need to fill out a 3-NDFL declaration, in which you need to “show” income, losses from last year and the amount of excess personal income tax that has already been withheld from you. Otherwise, the tax authority will not simply know how much tax you need to return. You have the right to file such a declaration throughout 2014. Even if you don't want to apply in 2014, you can do so next year - 2015. But remember that you can only return the tax for the three years that precede the year in which the application for the return of personal income tax was submitted.
For example, you decide to apply for a refund only in 2018. And you will be late, because (take our example data) in 2018 you can return the tax for 2017, 2016 and 2015.
Sections:
This material will help to understand the main questions that taxpayers have.
Personal Income Tax(personal income tax) is one of the types of direct taxes in Russia. It is calculated as a percentage of total income individuals without including tax deductions and tax-exempt amounts in the tax base. Personal income tax is paid on all types of income received in the calendar year, both in cash and in kind. These are, for example, wages and bonus payments, income from the sale of property, royalties for intellectual activity, gifts and winnings, payments for sick leave to a number of taxpayers (including when paying temporary disability benefits to notaries, the notary chamber is recognized as a tax agent, and to lawyers - a law office, a bar association or a legal consultation office. They are required to calculate, withhold and pay personal income tax to the budget ().
The basic personal income tax rate in Russia is 13%. For certain types of income, . The tax amount is calculated in full rubles, while the tax amount is rounded up to the nearest full ruble if it is 50 kopecks. and more ().
The main part of personal income tax (primarily from wages) is calculated, withheld and transferred to the budget by the employer (tax agent).
Income from the sale of property is declared by an individual independently. In this case, at the end of the year, a declaration is filled out and the amount of tax that an individual must transfer to the budget is calculated. The declaration must be submitted to the local tax office permanent residence(tax registration) until the end of April of the year following the year of receipt of income.
Note that it is necessary for individuals to submit a declaration of income received in 2018, and you can only use new form declarations. The tax must be paid no later than July 15.
At the same time, you can submit a personal income tax return only for the purpose of obtaining tax deductions at any time during the year. The deadline for filing a declaration does not apply in this case.
At the same time, since 2016, taxpayers who have received income from which tax agents did not withhold the calculated amount of tax and submitted information about them to the tax authorities, pay tax no later than December 1 of the year following the expired tax period, based on the sent tax authority tax notices ( and , ). Thus, since 2017, it is not necessary to submit declarations in the form of 3-NDFL in these cases.
Personal income tax payers are individuals:
Recall that individuals who are actually in the Russian Federation for at least 183 calendar days within 12 consecutive months are recognized as tax residents ().
Individuals who have received:
In addition, income tax returns are submitted by:
Note that on behalf of a minor child under the age of 18 who has received income subject to personal income tax, the tax is paid by his parent as a legal representative ().
Let's look at examples of when you need to file a declaration, and when not.
A declaration MUST be filed if:
You DO NOT need to file a declaration if:
Let's make a reservation that in the examples with gifts we are talking about the things you received under a donation agreement.
One individual donated a car to another. Both individuals are tax residents of the Russian Federation, are not recognized as family members, close relatives. At what rate will personal income tax be calculated when receiving property free of charge?
The income arising from the donee upon receipt of a car as a gift is subject to personal income tax at a tax rate of 13%.
So, 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 () are recognized as personal income tax taxpayers. According to the object of taxation for individuals who are tax residents, the income received from sources in Russia and (or) from sources outside Russia is recognized. At the same time, income for the purposes of calculating personal income tax is recognized as an economic benefit in cash or in kind, taken into account if it is possible to evaluate it and to the extent that such benefit can be assessed, and determined in accordance with (). Accordingly, when determining the tax base, all income received by the taxpayer both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material gain, determined in accordance with . Thus, in the case under consideration, the donee natural person has income in the form of a car received free of charge.
The list of income not subject to taxation (exempt from taxation) of personal income tax is established. According to personal income tax (exempt from taxation) income in cash and in kind received from individuals by way of donation, with the exception of cases of donation of real estate, Vehicle, shares, shares, shares, unless otherwise provided.
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 (spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full-blooded and half-blooded (having a common father or mother) brothers and sisters) (). Since the donor and donee in the situation under consideration are not recognized as family members and (or) close relatives in accordance with, the case in question does not fall under the conditional exemption. Therefore, income received in kind in the form of a car as a gift is subject to personal income tax on a general basis. In this case, the donee in this case must independently calculate and pay personal income tax ().
When reading this rule directly, we can conclude that it is applicable only in cases where an organization or an individual in the status of an individual entrepreneur acts as a donor. At the same time, special rules for determining the tax base for personal income tax for income in kind received as a gift from individuals (who are not individual entrepreneurs), not installed. In addition, the tax legislation does not explain what documents should confirm the value of the gift. At the same time, the regulatory authorities explain that the tax base in relation to the case under consideration, is calculated by the taxpayer based on the prices existing on the date of donation for the same or similar property and property rights. If the price of the car under the donation agreement corresponds to the above prices, the value of the gift indicated in the donation agreement ( , ; , ; ) can be taken to calculate the tax base for personal income tax. Note that, according to the tax authorities, a revision of the results of declaring income by a taxpayer in the form of property received as a gift is unacceptable ().
In addition, the donee must, no later than April 30, 2019 (on income received in 2018), submit to the tax authority at the place of his registration a tax return for (,). In accordance with the total amount of tax calculated on the basis of the tax return, it is paid at the place of residence of the taxpayer no later than July 15 of the year following the expired tax period.
Close relatives entered into a donation agreement between themselves. At the time of certification of the transaction, the notary did not request from the parties any additional documents confirming the close relationship (for example, birth certificates, marriage certificates, etc.). Are the parties to the contract or one of the parties obliged to file any government bodies documents confirming a close relationship so that the donee does not pay personal income tax?
Powers to control compliance with the legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment (transfer) of taxes in budget system RF taxes, including the right to conduct tax audits, demand the elimination of identified violations of the legislation on taxes and fees and monitor the implementation of these requirements, collect tax arrears, as well as relevant penalties, interest and fines, are within the competence of the tax authorities (, art. 6-7 of the Law of the Russian Federation of March 21, 1991 No. No. 943-I "").
In such situations, some representatives of regulatory authorities recommend submitting to the tax authority documents (information) confirming the relationship between the donor and the donee, however, such submission is not mandatory, the legislation does not establish sanctions for non-submission to the tax authority by a taxpayer who received income in the form of an apartment under a gift agreement or other real estate, documents that confirm his close relationship with the donor.
Additionally, we note that, as follows from, individuals who have received income that are exempt from tax personal income tax in accordance with, they are not required to submit a personal income tax return to the tax authority in connection with the receipt of such income.
Thus, an individual who has received property (apartment) from a close relative as a gift is not required to submit to the tax authority (as well as to other state bodies, organizations or their officials) documents that confirm close relationship with the donor, in order to release the received income from personal income tax. At the same time, it has the right to submit such documents (their copies) on its own initiative (a copy of a birth certificate, a copy of a marriage certificate, etc., depending on the relationship). The tax authority has the right to request explanations (documents) from the taxpayer in connection with the receipt by such taxpayer of income in the form of property received as a gift, and the absence payment of personal income tax from this income ( , ).
Two citizens want to draw up an equivalent agreement for the exchange of apartments (without surcharges). The first citizen has been the owner of a two-room apartment for less than three years and received a property deduction for this apartment in full. The second citizen is the owner three-room apartment more than three years, did not receive a property deduction. Both citizens indicate in the exchange agreement the same value for both a two-room and a three-room apartment - 2 million rubles. Will it be necessary and in what amount to pay personal income tax to each of them?
Under an exchange agreement, each of the parties undertakes to transfer one commodity to the ownership of the other party in exchange for another (). In accordance with the exchange agreement, the rules on sale and purchase are applied, if this does not contradict the rules and the essence of the exchange. In this case, each of the parties is recognized as the seller of the goods, which it undertakes to transfer, and the buyer of the goods, which it undertakes to accept in exchange. In accordance with, unless otherwise follows from the exchange agreement, the goods to be exchanged are assumed to be of equal value.
Thus, under an apartment exchange agreement, each of the parties is recognized as the seller of its property and, at the same time, the buyer of the property received in exchange.
Accordingly, for the purposes of taxation of personal income tax, the exchange should be considered as two counter transactions for the sale of property within the framework of one transaction with payment in kind, to which general rules taxation of personal income tax, including the procedure for using property tax deductions (). Therefore, when making an exchange, the tax base is determined by each party to the exchange agreement ( , ). The amount of taxable personal income tax, received under the agreement for the exchange of apartments, in this case is determined based on the cost of apartments specified in the agreement.
Taking into account the period of location of the exchanged objects, one of the parties to the exchange agreement, which owns an apartment for more than three years, is exempt from paying personal income tax on income from the sale of a three-room apartment when performing an exchange operation.
The other party to the exchange agreement has the right, at his choice, to use the property tax deduction for the sale of a two-room apartment, the amount of which is not more than 1 million rubles. in relation to income received from the sale of an apartment, or reduce the income from the sale of this apartment by the amount of expenses associated with its acquisition, provided that these expenses are documented. At the same time, apply for a property tax deduction in connection with the acquisition of an apartment under an exchange agreement in the amount of actually incurred expenses, but not more than 2 million rubles. only an individual who has not exercised this right can.
My parents had 2 dorm rooms. One room belonged to them 1/2 each, and the second to my minor son (he is 6 years old). They sold these rooms and bought an apartment, respectively, the child now has 1/3 of the share in the apartment. I have a question: is it necessary to submit a declaration for the sale of shares to minors.
Thus, on behalf of a minor child who received taxable income from the sale of real estate (if this property belonged to him by right of ownership for less than three years), the tax return is filled out and signed by his parent as the legal representative of his minor child.
When declaring the said income minor child is entitled to receive property tax deductions in connection with the sale and acquisition (provided that the share of the apartment was acquired in the same year and this tax deduction was not provided earlier).
An application for a deduction for the cost of purchasing a 1/3 share of an apartment is also filled out and signed by the parent of a minor child.
The obligation to pay this tax must be fulfilled within the prescribed tax legislation term. Payment document for tax payment is drawn up in the name of a minor child and signed by the legal representative of the child. The payment of tax on behalf of the child is also carried out by his legal representative at the expense of personal Money.
I want to receive a property deduction when buying an apartment, in addition to the main place of work, I am an individual entrepreneur. You need to submit two declarations "On income" (as an individual to receive property deduction and as an individual entrepreneur), or can all income be indicated in one declaration?
A person recognized as a taxpayer for one or more taxes, who does not carry out operations that result in the movement of funds in his bank accounts (at the organization's cash desk), and who does not have objects of taxation for these taxes, represents. A single tax declaration is submitted to the tax authority at the place of residence of an individual no later than the 20th day of the month following the expired quarter, six months, 9 months, calendar year ().
The tax return is submitted with the TIN. The taxpayer signs the tax return, confirming the accuracy and completeness of the information specified in the tax return ().
In order to have a uniform approach to the procedure for providing the most popular social and property tax deductions, as well as the return of overpaid personal income tax, the Federal Tax Service of Russia sent lists and samples of filling out documents attached by taxpayers to tax returns for personal income tax ().
A property tax deduction can be provided:
Moreover, if in the tax period the property tax deduction cannot be used in full, its balance can be transferred to subsequent periods. tax periods until it is fully used.
The basic personal income tax rate in Russia is 13%.
The tax rate is set at 35% for:
The tax rate is set at 30% for all income received by individuals who are not tax residents of the Russian Federation, with the exception of income received:
The tax rate is set at 9% on income in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as on income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage up to 1 January 2007.
As a rule, the question of whether or not to tax a payment is decided by the source of this payment. However, if this source is not an organization, then it is necessary to know what income is exempt from taxation.
The following types of income of individuals are not taxed, in particular:
A complete list of income exempt from taxation is contained in.
