Social tax deductions for personal income tax is an opportunity provided by the legislation of the Russian Federation for taxpayers to reduce the size of the base by the amount of expenses incurred for certain purposes. Every officially employed citizen in Russia has the right to such a bonus from the state.

Legislative regulation of the provision of social tax deductions

Social tax deductions for personal income tax can be received upon completion tax period(one year). The procedure for their registration involves documentary support. The citizen will need to provide papers confirming the expenses incurred to the competent authority.

Such compensation from the state is provided in the amount of actual costs, but is limited to a maximum amount of 120,000 rubles. The person who expects to receive them must decide on the type of expenses, if there were several expenses.

Important! The refund does not carry over to the next reporting period. If the tax paid for the year is not enough, the remaining amount will burn.

This type of state compensation provides for exemption from income tax with a certain sum of money. Getting them is not limited to the number of times. You can submit documents for transfers every year, subject to the conditions provided for by law.

IN regulatory framework this opportunity provided for in Article 219 of the Tax Code of the Russian Federation. This provision fully regulates the procedure for providing payments, conditions and methods of transfer.

Who is eligible for a deduction

These persons are entitled to the provision of this bonus from the state:

• taxpayers - officially employed persons for whom the organization deducts income tax;
• unemployed pensioners for medical expenses. In such situations, the recipient of the deduction will be formally working children.

Thus, in order to accrue this compensation, a citizen must be officially employed. There are two ways to transfer: the return of the tax paid and the exemption from it for a certain period.

Advice! In the second case, the deduction can be received before the end of the calendar year by submitting Required documents enterprise management. In this case, the person will receive an increased salary, in return lump sum payment.

Cost Classification

Article 219 of the Tax Code of the Russian Federation regulates the possibility of obtaining a refund for the costs incurred for:

• education;
• treatment;
• charity expenses;
• expenses for the formation of pension provision.

All compensations are declarative in nature. To obtain them, a citizen must apply with a package of documents to the Federal Tax Service or to the employer. Otherwise, the opportunity will be missed.

For charity and donations

The return of personal income tax for expenses for charitable purposes is indicated in paragraphs. 1 p. 1 art. 219 of the Tax Code of the Russian Federation. At the same time, the taxable base may be reduced by the actual amount, but not more than a quarter of the income for one year.

When transferring funds for charitable purposes, the taxpayer should not receive any compensation from the organization in return. Donation implies gratuitousness.

To receive this compensation, you must fill out a 3-NDFL declaration and attach the following documentation to it:

• confirmation of expenses incurred, for example, receipts, checks;
• letters from charitable institutions asking for donations;
• certificate 2 - personal income tax for the annual period.

Note! You can get this type of payment only in the Federal Tax Service. The declaration is filled out when applying.

VAT refunds are not provided in the following cases:

• the money was transferred to the fund, and not directly to the institution;
• the payer had a vested interest in making the donation;
• the beneficiary was an individual.

Charitable assistance must be expressed in monetary terms.

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For tuition fees

The refund of tax on tuition expenses is regulated by paragraphs. 2 p. 1 art. 219 of the Tax Code of the Russian Federation. The payer can receive funds in the following situations:

• when paying for their own education;
• when paying for the education of their children who have not reached the age of 24;
• at the cost of educating a brother or sister.

If a person plans to receive a deduction for non-personal expenses, the form of training is important. So, only the expenses for the education of family members who entered the full-time form are compensated by the state.

Doesn't matter the look educational institution. It can be a university, a sports section or art, or a driving school.

VAT refunds are not provided in the following cases:

• the educational institution is not accredited by the state;
• the costs of the educational process were borne by the employer.

Attention! Also, the payment will not be provided if the payer has spent maternal capital.

Treatment costs

To receive compensation from the Federal Tax Service of this type, the amount can include expenses for treatment, the purchase of medications or devices. This procedure is regulated by paragraphs. 3 p. 1 art. 219 of the Tax Code of the Russian Federation.

The payer can spend the money on their own treatment or:

• spouse;
• minor son or daughter;
• parents.

In order to accrue a tax bonus, a medical institution must undergo a licensing procedure for the provision of similar services. This rule also applies to non-governmental medical organizations.

On accumulative pension provision or voluntary pension insurance

This purpose of spending regulates paragraph 4 of paragraph 1 of Art. 219 of the Tax Code of the Russian Federation. Payment is provided only in cases where the payer makes money on funded part pensions in excess of those paid for it by the enterprise.

Refunds are also provided for the following transfers:

1. on voluntary insurance life. The agreement with the organization must be signed for 5 years or more;
2. for additional pension insurance;
3. transferring money to any NPF.

social tax deduction

In 2017, the amount of the tax bonus for individuals, as well as the purpose of spending for the provision, were regulated by the Government of the Russian Federation. The issue has been agreed with the relevant ministries and departments.

Note! From January 1, 2017, the payer has the right to apply to the employer, who deducts personal income tax for him to the treasury, for the provision of social tax compensation.

Previously, this possibility did not exist. In this case, the payment will not be provided at a time, but by increasing wages by tax rate during the period until the funds are depleted.

Where to apply for clearance

To receive social return of personal income tax You can contact the Federal Tax Service or your employer. The delivery method will depend on the chosen path.

The Federal Tax Service must be contacted at the end of the calendar year during which expenses were made. The package of papers will depend on the purpose of spending money. In most cases, the following documents are required:

• applicant's passport;
• declaration 3 - personal income tax;
• certificate 2 - personal income tax;
• statement;
• payment documents confirming expenses;
• agreement with the institution;
• certificate of medical services.

After submitting the documentation, you must wait for the decision of the inspection. The money will be transferred to the applicant's bank account.

To provide this payment through the employer, you must:

• write an application to the Federal Tax Service to confirm the right to return;
• pick up a notification from the Federal Tax Service;
• fill out an application to the employer for receiving funds.

Personal income tax will no longer be withheld from the taxpayer's salary. Each citizen of the Russian Federation has the right to independently choose the method of providing this bonus.

Every citizen of Russia in the course of life and work "pours" into the state treasury tax payments various types. In accordance with the letter of the law, payers are not only obliged to pay taxes, but also have the right to receive a refund of part of such expenses. The Tax Code of the Russian Federation provides for a number of situations that allow you to receive a refund. The material below will introduce you to the most relevant and popular types of tax deductions in our country, tell you who is entitled to tax deduction.

A tax deduction is the amount by which the payment to the state is reduced. According to the Tax Code of the Russian Federation, six types of tax benefits are distinguished. Today we will look at four types of such deductions: standard, property, social and professional. Two more deal with securities transactions and investment partnerships, and can hardly be called common. Consider what the most popular of the benefits are in general order.

Standard tax benefits are designed for military personnel, people with disabilities, as well as citizens with a child or more (this category includes trustees, guardians and adoptive parents). Russians who are thinking about acquiring or self-constructing housing on a purchased land plot should know that they are also included in the category of citizens who have the opportunity to receive a tax refund. Also, taxpayers can receive social deductions for taxes subject to a 13% rate. Below we will take a closer look at what expenses fall under these benefits. And the last deduction is professional, which citizens can get with some nuances in their work.

Thus, citizens can reduce the amounts taxed. This can be done in two ways - either to return the overpayment, or not to pay taxes within a certain time frame.

Video - Tax deduction: who has the right to return the tax

Benefit type: standard

Standard tax deductions have one big difference from the other three types - they are not related to the incurring of certain expenses by the taxpayer. To receive this tax benefit, you only need to belong to those categories of citizens who are entitled to it by law. Deductions are provided by one of the agent-employers who pay income to the citizen. Each taxpayer is free to choose where to draw tax refunds from. Note that both the direct employer and the other tax agent able to provide citizens with standard benefits. So, a person can rent a car (the money received by him is subject to a 13% rate) and has the right to demand a deduction from the rental company.

So, let's consider what categories of citizens can count on a standard tax break. First of all, the amount of tax will be reduced for five hundred rubles monthly for the following payers:

1. Awarded with the Order of Glory of three degrees.
2. Residents of besieged Leningrad.
3. Prisoners of concentration camps.
4. Persons suffering from radiation sickness (and other ailments due to radiation exposure).
5. Bone marrow donors, thanks to which people survived.
6. Disabled since childhood, as well as disabled people of the second and third groups.
7. Heroes of the USSR and Russia.
8. Spouses and parents of military personnel who died defending the Motherland.
9. Evacuees from Chernobyl zone alienation.

Decrease tax amount three thousand rubles , spreads on:

1. Invalids of the Great Patriotic War.
2. Disabled people of the first, second and third groups who received serious harm to their health while defending (military service) the Motherland.
3. Those who received injuries or radiation sickness at the Mayak production association and when dumping radioactive waste into Techa.
4. Persons who took part in the exercises, assembly and testing of nuclear weapons.
5. "Chernobyl" affected during the liquidation of the tragedy.
6. Persons liable for military service - participants (including those already dismissed from service) of work at the Shelter object.

Taxpayers with a child in care and a spouse of biological parents may also receive standard deduction for the children. This benefit will be granted "automatically" whether or not the citizen receives other tax deductions. Such a deduction will be made either until the age of majority, or, until the age of twenty-four, if it is a full-time student or full-time cadet, studying in graduate school or residency. The employer usually automatically issues such a tax benefit, but it is better to clarify this information at the time of employment. Also, if a newborn or adopted child has appeared in the family, you should immediately tell about it at work.

Table 1. Standard child tax credits

The number of children is taken into account, regardless of their age. If the payer has a 30-year-old daughter and two sons aged 10 and 16, then the monthly deduction will be 3,400 rubles (1,400 + 3,000 rubles).

Important point! One of the parents has the right to write a refusal to receive such benefits, then the second parent can count on a double deduction.

In 2016, it was legally established that "children's" standard benefits can be received every month, the income in which since the beginning of the year on an accrual basis has not exceeded 350 thousand rubles. This means that you need to add up the income for this month and all previous months since January.

In the material presented, we discuss how to go through this bureaucratic procedure and use the right to receive a cash deduction for children.

Let's look at an example. The salary of a citizen who has two minor sons is one hundred thousand rubles up to personal income tax deduction. When calculating income on an accrual basis, it turns out that in January a person received one hundred thousand, in February - two hundred thousand, in March - three hundred thousand. In April, this amount already reaches four hundred thousand rubles. Thus, for three months a year, a citizen can receive this benefit (2,800 rubles), for a year the amount of the deduction will be 8,400 rubles. To receive this money, you need to provide the employer with a copy of the children's birth certificates or their passports if the children are over 14 years old, as well as an application for a deduction. After these procedures for January, February and March wage will be taxed less.

For reference:

1. Citizens who fit several categories at once are not entitled to all deductions at once. They are entitled to only one - the maximum. At the same time, "children's" benefits are provided additionally.
2. If, through the fault of the tax agent, the benefits were not provided in full or not on time, the citizen must submit an appropriate application, after which the tax (financial) base will be recalculated at the end of the tax period.

Type of benefit: property

All property tax deductions are also regulated by the Tax Code of the Russian Federation. They can be received by those who:

• bought a house and land;
• built a residential property.

Each taxpayer once in a lifetime has the right to recover a property deduction for the amount that was fixed when buying a dwelling. How does this happen?

1. You buy real estate by registering it as a property.
2. Receive confirmation of payment of taxes in the current period.
3. You create and submit to the inspection a declaration on the return of 13% from the purchase of real estate.

The state limits the cost of acquiring housing, allowing you to issue a property deduction, by two million rubles. Accordingly, the maximum amount of money that you can return to your wallet is 260,000 rubles. The value of two million rubles is fixed for the entire territory of Russia. Another limitation is that the deduction is returned only when buying or building residential real estate. You can purchase a plot and build a garage or a sauna on it, but these buildings will not be considered real estate in the residential segment.

It is possible to return a tax deduction not only from the value of the property itself. Expenses "in fact" may include: payment for the work of repairmen, and other work related to the finishing of new housing; budgeting costs and project documentation, purchase of finishing and building materials. You can also include the cost of gas, water, electricity and sewerage to the return. But these costs will only be taken into account when the documents clearly indicate that you are purchasing an “unfinished” unfinished, unfit for life in an unfinished state.

Buying a home with a mortgage

In a situation where a citizen attracts loan funds for the purchase of real estate, there are special rules. For mortgage housing, the return is calculated based not only on its value, but also taking into account interest to the bank. IN this case actual expenses covered by an amount not exceeding three million Russian rubles. To resolve this issue with the tax, some more official papers must be added to the above documents:

1. Extracts from a credit institution on the transfer of funds from the seller to the buyer.
2. Checklists for receipt orders.

Note that article No. 220 of the Tax Code of the Russian Federation states: "If the amount of interest in the period is higher than the amount of the citizen's income, unreimbursed mortgage interest is transferred to the next year." Transfer possible up to full refund all interest and the end of the loan agreement.

Important: you will not be able to adjust bank contributions and revise mortgage interest, since a resident of the Russian Federation has only a one-time right to apply for a refund.

To the right property deduction those who bought property from their parents, children or other relatives, as well as the employer - those who are considered " interdependent persons". This item is designed to protect the state from payments to fraudsters who use their close circle for fraudulent schemes with money. It will not be possible to reimburse your expenses even if one person paid for the property, and another became its actual owner - no one will be able to claim a 13% percentage refund new owner nor the person who financed the purchase. There is also a limit for maternity capital. If part of the paid value of an apartment or other housing was paid in this way, the amount of capital cannot appear in payments from the state.

Benefit type: professional

Legislatively, three groups of citizens-payers are distinguished, whose labor activity has some nuances. For them, the right to receive a professional tax deduction is set out in the Tax Code of the Russian Federation in as much detail as possible. We will briefly consider who exactly falls into these categories.

Persons leading private practice and individual entrepreneurs

Citizens of this category receive a deduction based on documents indicating that they really operate and receive income as individual entrepreneurs. Also, payers must document the presence of their expenses associated with making a profit from labor activity. The composition of these expenses is accepted by such citizens independently.

Citizens who work under agreements between individuals and legal entities

We are talking about professionals who are not hired by employment contract and perform specific services or types of work for the customer. For this group of persons, the deduction will also be equal to the expenses “in fact”. At the same time, expenses must be supported by documents and be related to labor activity(work performed, services rendered in full).

Authors of literary and scientific works, artists, patent holders, creators of industrial designs and utility models

In this case, as in the previous one, the deduction will be equal to the amount of actual documented expenses. If it is not possible to document the costs, there are fixed rates. To the amount of accrued income will be added:

1. 20% for authors of literary works, scientific works, performers of works of literature, authors working for the stage, cinema, theater and circus;
2. 25% for authors of musical works;
3. 30% for video and film makers, photographers, artists and designers, architects;
4. 40% Decorators, sculptors, composers of music for ballets and operas, graphic designers (including graphics, easel painting), authors of works for theatrical productions, symphonies, choirs, brass bands, and citizens who have written musical accompaniment for theatrical productions and films will receive.

In addition to the above items, citizens belonging to these labor categories can receive a professional deduction for the state duty paid on the fact of their activities.

How to get a pro deduction?

If a citizen has an employer-agent, you need to notify him of your desire to receive a benefit - send him an application. If there is no agent, a written application with an attached declaration must be submitted to the inspection.

Payments for professionals are regulated by law.

Type of benefit: social

All taxpayers can receive social deductions for tax payments - this is stated in Article No. 219 of the Tax Code of the Russian Federation. It refers to those incomes that are taxed at a 13 percent rate. An important point is also the fact that these deductions can be obtained exclusively at the branch tax service place of residence of the taxpayer. A prerequisite will be the filing of a personal income tax return for the year in which the following expenses were made. That is, if you were treated in 2016, the declaration must be submitted strictly in 2017.

Accordingly, the payer must provide tax documents confirming his expenses, for example, a training contract. An application with a request for a tax refund from 2010 is not required. Now let's take a closer look at the cases in which you can count on social deductions.

Getting an education

If the payer wants to receive a refund for himself, then the form of study (full-time or part-time) does not play a role. If the payment is aimed at children's education, this is possible only for full-time students.

Important point! When you need to submit a declaration, it is not the term of study, but the date of payment that affects. If on one day a citizen pays for studies for several years in advance, documents must be submitted for one current tax period. The submitted declaration will need to be accompanied by an agreement with a licensed educational institution and a payment document (check or otherwise) stating that you actually deposited money.

The deduction for education has limits established by law. If you paid for education on your own, the restriction will “wait” for you at around 120 thousand rubles, if for a child, the limit will be 50 thousand rubles for each heir. If maternity capital was used as a tuition fee, the right to receive a deduction is lost.

How do I get a tuition tax deduction? Understanding this will help. In it you will find everything about the procedure for obtaining a deduction and a list of required documents.

Payment for medicines and treatment

In cases where a Russian citizen received paid health-related services (it doesn’t matter if it was in a public or private clinic) or bought drugs, he can return part of the costs. In this case, the deduction can be issued for yourself, minor children, spouse or parents. The list of goods and services covered by the social benefit includes diagnostic and treatment services of the ambulance, disease prevention and rehabilitation, inpatient treatment and outpatient examinations. Also, deductions are made to cash contributions for VHI policies.

Important point! In normal situations, the return limit is one hundred and twenty thousand rubles, but if we are talking about an expensive vital medical care, then expenses are accepted without restrictions. You can get acquainted with the full list of expensive treatment,

Financing your pension in the future

Refunds are primarily directed to those who have incurred expenses, according to own will(voluntarily) paying for life insurance, or the lives of close relatives - husband or wife, one or both parents, children. The deduction is available to people who have prepared contributions to provide themselves with a pension (but not from the state) or insurance for pensioners. Secondly, such a social return can be returned to the account of the money paid as additional contributions to the labor pension, or rather, its funded part.

Charity

The state gives the right to return part of the funds that went to good deeds. We are talking about donations to religious organizations, as well as educational, cultural and other institutions. But you should understand that we are talking only about money. If a citizen independently purchased assistance in material form (furniture, appliances, clothing, and so on) to donate as charity, a return will not have to be expected.

Conclusion

As we can see, the law provides for many tax breaks for a variety of cases and categories of citizens. If some of them are only for people with a certain status, then a good half is available to all tax residents without exception. It is important to remember that the state, no less than you, is interested in the fact that the quality of your life and the life of your loved ones is constantly growing. And if you use your rights wisely, you can return good amounts of money, with which you may have already said goodbye.

Tax authorities mainly calculate property taxes for individuals (tax on property of individuals, transport tax, land tax). To calculate taxes, information about property is used, which is transferred to the tax authorities by those government bodies who carry out the registration of taxable property and rights to it (clauses 4, 9.1, 9.2 of article 85 of the Tax Code of the Russian Federation). So, information about taxable vehicles provided, including by the traffic police (clause 4, article 362 of the Tax Code of the Russian Federation).

In addition, the tax authorities calculate for individual entrepreneurs estimated advance payments for personal income tax (clauses 8, 9 of article 227 of the Tax Code of the Russian Federation) based on information about the estimated income reported by the entrepreneurs themselves in tax returns.

It should be noted that tax agents, by virtue of subparagraph 2 of paragraph 3 of Art. 24 of the Tax Code of the Russian Federation are obliged to inform in writing within one month tax authority at the place of its registration on the impossibility of withholding tax from the taxpayer and on the amount of the taxpayer's debt. Accordingly, in this case, the amount of tax is calculated by the tax agent and reports the already calculated amount to the tax authority. However, in this case, this information is “duplicated” - on the basis of sub. 4 p. 1, p. 3 Art. 228 such taxpayers are required to submit a tax return with the calculation of the tax payable, and subsequently pay the tax themselves.

The tax authority, no later than 30 working days before the due date of payment, is obliged to send to the taxpayer tax notice , which should indicate the amount of tax payable, calculation tax base, as well as the deadline for paying the tax (clauses 2, 3 of article 52 of the Tax Code of the Russian Federation). In accordance with paragraph 4 of Art. 57 of the Tax Code of the Russian Federation, in cases where the calculation of the tax base is carried out by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice. Paragraph 4 of Art. 52 of the Tax Code of the Russian Federation provides that in the case of sending a tax notice by registered mail, a tax notice is considered received after six working days from the date of sending registered letter. According to paragraph 6 of Art. 58 of the Tax Code of the Russian Federation, the taxpayer is obliged to pay tax within one month from the date of receipt of the tax notice, if a longer period of time for paying tax is not specified in this tax notice.

In fact, the obligation to pay tax arises due to the presence of an object of taxation, including the fact of owning taxable property, receiving income (real or presumed), as well as due to the end of the tax period (clause 8 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 22, 2006 No. 25 ). But before the expiration of a month from the date of receipt of the tax notice, the taxpayer has the right not to pay the tax, and the tax authority cannot claim it. Accordingly, it would be more logical in paragraph 4 of Art. 57 of the Tax Code of the Russian Federation indicate that the deadline for payment (and not the obligation to pay) such a tax (advance payment) occurs no earlier than the expiration of a month from the date of receipt of the tax notice. On the same basis, it can be argued that even if the tax payment deadline specified in the legislation is missed, penalties for non-payment of tax (Article 75 of the Tax Code of the Russian Federation) are not subject to accrual until the expiration of a month from the date of receipt of the tax notice by the taxpayer.

In principle, the obligation to calculate the tax can be directly or indirectly assigned to the representative of the taxpayer. So, by virtue of paragraph 1 of Art. 51 of the Tax Code of the Russian Federation, the obligation to pay taxes and fees of an individual, recognized by the court missing person is performed by a person authorized by the guardianship and guardianship body to manage the property of the missing person. Face, authorized body guardianship and guardianship to manage the property of a missing person, is obliged to pay the entire unpaid taxpayer (fee payer) amount of taxes and fees, as well as fines and fines due on the day the person was declared missing. These amounts are to be paid by Money an individual declared missing.

Obviously, in this example, the taxpayer himself does not calculate the tax, even if the duty to calculate it is assigned by the Tax Code of the Russian Federation to the taxpayer. This duty is performed by a legal representative. It is for this reason, by virtue of paragraph 4 of Art. 51 of the Tax Code of the Russian Federation, persons who, in accordance with this article, are charged with the obligation to pay taxes and fees of individuals recognized as missing or incapacitated, enjoy all the rights, perform all duties in the manner prescribed by the Tax Code of the Russian Federation for taxpayers and payers of fees, taking into account the specifics provided for in this article.

tax incentives(Article 56 of the Tax Code of the Russian Federation) , deductions, expenses, exemptions, features of taxation. The use of tax benefits (deductions, expenses, exemptions) allows the taxpayer to legally pay a smaller amount of tax compared to that calculated on the basis of general norms, or not pay tax at all. Omnis exceptio est ipsa quoque regula Every exception is a rule in itself. Accordingly, tax benefits (deductions, expenses, exemptions) are included in element 3 of the short list of essential tax elements (see paragraph 2.2). It is obvious that the fairness of taxation in a number of cases can be realized only if benefits (deductions, expenses, exemptions) are applied when calculating the tax. Aequitas est mater exceptionis Justice is the mother of exception.

From the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 15, 1997 No. 2484/96, it follows that the tax authority that assesses additional tax is obliged to take into account possible benefits and exemptions. At the same time, based on the definition of the Constitutional Court of the Russian Federation of November 1, 2007 No. 719-O-O, in cases where the legislator intends to withdraw certain subjects or objects from taxation, he directly indicates this. Accordingly, the existence of tax benefits (deductions, expenses, exemptions) when calculating a specific tax is not presumed. The optionality of benefits is also noted in the definitions of the Constitutional Court of the Russian Federation of July 5, 2001 No. 162-O, of February 7, 2002 No. 37-O and of October 13, 2009 No. 1343-O-O: since the establishment of benefits is not mandatory, their absence in determining the essential elements of the tax does not affect the assessment of the legality of its establishment. With regard to personal income tax, the relevant legal position is set out in the definition of the Constitutional Court of the Russian Federation dated July 5, 2011 No. 879-O-O: the obligation to establish benefits for this tax for certain categories of taxpayers does not follow directly from the Constitution of the Russian Federation.

Based on the Resolution of the Constitutional Court of the Russian Federation of May 27, 2003 No. 9-P, in cases where the law provides for certain benefits that exempt from taxes or reduce the amount of tax payments, in relation to the relevant categories of taxpayers, the obligation to pay legally established taxes implies the need they are paid only in the part to which the benefits do not apply, and it is in this part that such taxpayers are held liable for non-payment of legally established taxes. In the definition of the Constitutional Court of the Russian Federation dated December 1, 2009 No. 1553-O-P, it is noted that, within the meaning of Art. 57 of the Constitution of the Russian Federation, enshrined in it the obligation of everyone to pay legally established taxes and fees, corresponds to the right of everyone not to be forced to pay taxes and fees that do not meet the specified criterion. From this legal position, formulated by the Constitutional Court of the Russian Federation in Resolution No. 5-P dated March 17, 2009, it follows that the obligation to pay taxes should, among other things, be understood as the obligation to pay taxes in an amount not exceeding that established by law. At the same time, by virtue of this article of the Constitution of the Russian Federation, if the law establishes tax deductions and benefits, then the taxpayer has the right to take full advantage of them when determining the amount of tax.

A.V. Malko proceeds from the fact that the benefit is expressed in the provision of any advantages, or partial exemption from the performance of duties, or simplification of the conditions for their performance. The normative definition of tax benefits given in Art. 56 of the Tax Code of the Russian Federation, is rather narrow: tax and duty benefits are recognized as provided certain categories taxpayers and payers of fees, the advantages provided for by the legislation on taxes and fees in comparison with other taxpayers or payers of fees, including the possibility not to pay a tax or fee or pay them in a smaller amount. The taxpayer has the right to refuse to use the benefit or suspend its use for one or more tax periods, unless otherwise provided by the Tax Code of the Russian Federation.

M.N. Karasev characterizes the wording of Art. 56 of the Tax Code of the Russian Federation as rather controversial, including for the reason that the concepts of "category of taxpayers", "advantages" are very vague.

In part two of the Tax Code of the Russian Federation, tax benefits are regulated quite rarely: in Art. 381 (Chapter 30 "Tax on the property of organizations"), art. 395 (ch. 31 "Land tax"). So, by virtue of paragraph 2 of Art. 381 are exempt from taxation on the property tax of organizations, including religious organizations - in respect of property used by them for religious activities.

Sometimes the federal legislator grants the appropriate authorities, when establishing regional (local) taxes, the right to establish tax benefits (including in addition to federal tax benefits). For example, in Art. 356 of the Tax Code of the Russian Federation provides that when establishing a transport tax, the laws of the subjects Russian Federation tax benefits and grounds for their use by the taxpayer may also be provided. The Nizhny Novgorod legislator, for example, provided for the following additional benefit: for pensioners - owners cars with engine power up to 150 hp, tax rate per horsepower reduced by 50 percent (Article 7 of the Law Nizhny Novgorod region dated November 28, 2002 No. 71-Z "On transport tax").

Obviously, the rights of regional (local) authorities to provide additional tax benefits can only be exercised in relation to those benefits that correspond to the regulatory definition of Art. 56 of the Tax Code of the Russian Federation. If the federal legislator intends to delegate other rights to reduce the tax burden to regional (local) authorities, he, as a rule, does not use the term "benefits". For example, in paragraph 2 of Art. 346.20 it is established that the laws of the constituent entities of the Russian Federation may establish differentiated tax rates for the simplified tax system with the object "income minus expenses" ranging from 5 to 15%, depending on the categories of taxpayers.

At the same time, it should be taken into account that the term "tax benefits" both in legal acts and in specialized literature can be used in a broad sense, including all the possible advantages of taxpayers. For example, in the definition of the Constitutional Court of the Russian Federation of December 17, 2009 No. 1572-O-O, it is indicated that the provisions of the Tax Code of the Russian Federation establishing a list of transactions that are not subject to VAT are, by their nature, in the nature of a tax benefit. The same approach was applied in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 8, 2010 No. 1650/10. In the definition of the Constitutional Court of the Russian Federation of May 28, 2009 No. 855-O-O, exemption from the duties of a VAT taxpayer (clause 2 and clause 5 of article 145 of the Tax Code of the Russian Federation) and professional tax deduction for personal income tax (clause 1 of article 221 of the Tax Code Russian Federation) were designated as benefits for the payment of these taxes; and a decrease in the tax base for the UST from the income of individual entrepreneurs by the amount of expenses (clause 3 of article 237 of the Tax Code of the Russian Federation) - as a feature of determining the tax base for the UST. Social and property tax deductions for personal income tax, in turn, were designated as tax benefits in the rulings of the Constitutional Court of the Russian Federation of December 18, 2003 No. 472-O and of September 23, 2010 No. 1251-O-O. In the definition of the Constitutional Court of the Russian Federation dated May 19, 2009 No. 757-O-O, the write-off of bad tax debts (Article 59 of the Tax Code of the Russian Federation) was regarded as a kind of tax benefits. In the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 9, 2010 No. 7315/10, the exemption of certain payments from the UST was designated as “preferences”.

Apparently, one of the reasons for the broad interpretation of the term "tax benefits" is a kind of "inertia" that has developed during the operation of the Law of the Russian Federation of December 27, 1991 No. 2118-1 "On the fundamentals of the tax system in the Russian Federation" (lost force). In accordance with Art. 10 of the said Tax Law of the Russian Federation may be established in the manner and on the conditions determined by legislative acts the following perks:

– non-taxable minimum object of tax;

- exemption from taxation of certain elements of the object of tax;

– tax exemption for individuals or categories of payers;

- lowering tax rates;

- tax deduction tax payment behind billing period);

– targeted tax incentives, including tax credits(deferred tax collection);

- other tax incentives.

O. Boltenko cites interesting information: in the UK, there is no legislative definition of a tax benefit. Such definitions are periodically issued by tax law theorists. But there are two types of actually existing tax incentives:

– benefits expressly specified in the law as certain measures;

– so-called default benefits, i.e. when, on the contrary, the legislation does not provide for specific measures, and it is their absence that creates a tax benefit.

A similar position is also held by I.A. Mayburov. This researcher identifies direct benefits (directly fixed precisely as benefits in the chapters of the Tax Code of the Russian Federation on specific taxes), as well as indirect (or camouflaged) benefits.

It is possible to allocate privileges by default (indirect) and in the domestic tax law. So, in accordance with paragraph 1 of Art. 374 of the Tax Code of the Russian Federation for Russian organizations only such property is recognized as an object of taxation for property tax, which is recorded on the balance sheet as fixed assets in the manner established for maintaining accounting. Obviously, the legislator could potentially impose this tax on other property of the organization ( securities, inventory, cash in bank accounts and on hand, etc.). Previously, other types of property were subject to this tax. In Art. 2 of the Law of the Russian Federation of December 13, 1991 No. 2030-1 “On the tax on property of enterprises” (currently no longer in force), it was established that fixed assets, intangible assets, stocks and costs on the balance sheet of the payer.

tax deductions are no exception to general rule, are provided to all taxpayers and are reduced to the possibility of reducing the amount of tax (or the parameter on which the amount of tax depends) under certain conditions. General normative definition There is no tax deduction in the Tax Code of the Russian Federation. The only mention of tax deductions in part one of the Tax Code of the Russian Federation is in paragraph 8 of Art. 88: at cameral tax audit the tax authority has the right to demand from the taxpayer documents confirming in accordance with Art. 172 of the Tax Code of the Russian Federation, the legitimacy of applying tax deductions for VAT.

The possibility of refusing to apply a tax deduction, generally speaking, is not provided for in the legislation, but a number of norms enshrine the right (and not the obligation) to apply them. So, in accordance with sub. 2 p. 1 art. 220 of the Tax Code of the Russian Federation, when determining the size of the tax base for personal income tax, the taxpayer has the right to receive a property tax deduction in the amount spent by him to purchase an apartment in the territory of the Russian Federation (with certain restrictions). This norm expressly states that the specified property tax deduction is provided to the taxpayer on the basis of a written application. Accordingly, the use of this deduction allows you to reduce the amount of income subject to personal income tax (down to zero).

If the deduction is of a declarative nature, then, as a rule, it is impossible to refuse an already requested and provided deduction. Such a conclusion can be drawn on the basis of the rulings of the Constitutional Court of the Russian Federation of April 15, 2008 No. 311-O-O and of January 27, 2011 No. 95-O-O. Of course, one can ask the question: why would a taxpayer need to waive an already granted deduction at all? In these definitions of the Constitutional Court of the Russian Federation, a property deduction was considered under subpara. 2 p. 1 art. 220 of the Tax Code of the Russian Federation, which, as indicated in this provision, is provided only once (repeated provision of a property tax deduction to a taxpayer is not allowed). Accordingly, a taxpayer who purchased one apartment and received a deduction for it, and subsequently bought another apartment (more expensive), may come to the conclusion that the application of the deduction for the second apartment (even if the deduction for the first one is waived) is more profitable for him.

Tax deductions applied in the calculation indirect taxes, are established as the right of the taxpayer (clause 1 of article 171, clause 1 of article 200 of the Tax Code of the Russian Federation). Specified deductions interesting in that in a number of cases they allow not only not to pay tax, but also to require a public legal entity to reimburse funds from the budget (Articles 176, 176.1, 203 of the Tax Code of the Russian Federation).

Norms about expenses are not designated in the legislation as tax deductions, although they have an almost identical mechanism of action with them. There is also no general normative definition of expenses in the Tax Code of the Russian Federation. In part one of the Tax Code of the Russian Federation, this term is used, including in subpara. 3 p. 1 art. 23: taxpayers are required to keep records of their income (expenses) and objects of taxation in accordance with the established procedure, if such an obligation is provided for by the legislation on taxes and fees. In part of the second Tax Code of the Russian Federation, expenses are regulated quite often. Article 247 of the Tax Code of the Russian Federation establishes that the object of taxation for corporate income tax is the profit received by the taxpayer. At the same time, income for Russian organizations is recognized as income reduced by the amount of expenses incurred. Accordingly, accounting by the taxpayer of expenses incurred in accordance with Ch. 25 of the Tax Code of the Russian Federation as a result allows you to reduce the amount of corporate income tax.

It should be noted that the consideration of tax deductions (expenses) as optional elements of the tax is rather conditional. From the point of view of legal science and the highest judicial bodies, there is no doubt that even in the absence of deductions (expenses) the tax law will not lose certainty. However, based on economic essence taxes of some types, when they are established, the corresponding deductions (expenses) must be provided for mandatory. The Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 10, 2009 No. 12687/08 notes that when establishing taxes, it is necessary to take into account the goals and elements of taxation (clauses 6, 7, article 3 of the Tax Code of the Russian Federation). In a number of acts of the Constitutional Court of the Russian Federation (including resolutions of March 13, 2008 No. 5-P and March 1, 2012 No. 6-P) it is explained that the burden placed on the taxpayer to pay such a payment as personal income tax is based on from the essence of this type of tax and the imperatives arising directly from the Constitution of the Russian Federation - should be determined in such a way that the gross income is reduced by statutory tax deductions, and the so-called net income would be taxed. Resolution No. 10-P of June 22, 2009 of the Constitutional Court of the Russian Federation emphasizes the need for the federal legislator to take into account, when forming the tax structure, the objective characteristics of the economic and legal content of the tax. A.M. Lesova reasonably proceeds from the fact that modern theory collection of taxes proceeds from the fact that only net profit enterprises. Otherwise, that is, in the case when gross income would be subject to taxation, enterprises would find themselves in unequal economic, and therefore, in unequal competitive conditions, since some of them would give the state a greater part of their profits than others.

This legal position, which is fully related to personal income tax from the income of individual entrepreneurs, is also applicable to the simplified tax system (with the object “income reduced by the amount of expenses” - clause 1 of article 346.14 of the Tax Code of the Russian Federation with the corresponding tax rate of 15% - clause 2 of article 346.20 of the Tax Code of the Russian Federation). On the other hand, when considering the simplified tax system with the object "income" - paragraph 1 of Art. 346.14 of the Tax Code of the Russian Federation, such expenses (deductions) are generally not assumed in the Tax Code of the Russian Federation, which fully corresponds to the essence of this tax: the lack of the right to account for expenses (deductions) is compensated in this case by a reduced tax rate of 6% - paragraph 1 of Art. 346.20 of the Tax Code of the Russian Federation.

Situations in which the legislator granted tax benefits a certain category of taxpayers in violation of the principles of fairness and legal equality pose a particular problem. In such situations, it is potentially possible to eliminate the “doubtful” benefit for the future, but it is difficult to decide how exactly to restore justice in relation to the already past period of time. It is impossible to deprive the benefits of those categories of persons to whom they were unreasonably presented due to the prohibition of the retroactive effect of the law, which worsens the position of taxpayers (Article 57 of the Constitution of the Russian Federation). Accordingly, there remains only the option of providing “with retroactive effect” benefits to those categories of persons who did not have fundamental differences from the “preferential” category. But such a solution to this problem does not follow from the legislation, and rarely takes place in the practice of the highest judicial bodies.

For example, in accordance with sub. 4 p. 2 art. 358 of the Tax Code of the Russian Federation (as amended until January 1, 2010), organizations that owned passenger and cargo sea, river and aircraft did not pay transport tax, while individual entrepreneurs did. Since the Tax Code of the Russian Federation expressly and unambiguously excluded individual entrepreneurs from the number of persons entitled not to pay tax, in the rulings of the Constitutional Court of the Russian Federation of December 1, 2009 No. 1551-O-O and No. No. 3513/09 of July 2009 confirmed that entrepreneurs do not have this right. However, despite the support of the position of the legislator by the judiciary, from January 1, 2010 (without the retroactive effect of the law), the same benefits are legally assigned to individual entrepreneurs. In other words, the legislator indirectly recognized the deprivation of entrepreneurs of this benefit as unreasonable.

As a rare example of a different approach of the highest judicial body, one can cite the decision of the Constitutional Court of the Russian Federation of December 23, 1999 No. 18-P. In this judicial act analyzed the norm of the law on insurance premiums, which provides exemption from their payment, and concluded that this norm is discriminatory insofar as it establishes unreasonable and unfair differences in the provision state support public organizations of the disabled, depending on whether they are part of the all-Russian or not. On this basis, the Court found the norm inconsistent with the Constitution of the Russian Federation insofar as it does not exempt from paying insurance contributions to state social off-budget funds public organizations of disabled people that are not part of the all-Russian public organizations disabled people.

Based on the information cited by S. Rekzigel, in Germany, lawsuits in which applicants raise the issue that they, unlike other persons, have not been granted certain benefits, are sometimes conditionally referred to as “lawsuits out of envy”.

It should be noted that the legislation on taxes may provide for norms that can be conditionally designated as regulating preferential taxation, but not at all related to benefits, deductions, or expenses. It is usually not possible to waive the application of these rules. For example, in Art. 164 of the Tax Code of the Russian Federation provides for a general VAT rate for the sale of goods (works, services) - 18% and a reduced rate of 10% for the sale of certain types of goods: vegetable oil, eggs and egg products, some goods for children, medical goods, etc. In a number of decisions of the Presidium The Supreme Arbitration Court of the Russian Federation, including No. 9252/05 dated December 20, 2005, No. 16305/05 dated June 19, 2006, and No. 9515/08 dated November 25, 2008, considered cases where a taxpayer mistakenly applied VAT instead of a rate of 0 % rate of 18%. The court pointed out that the taxpayer does not have the right to arbitrarily change the established tax legislation tax rate. A similar conclusion was made in the rulings of the Constitutional Court of the Russian Federation of May 15, 2007 No. 372-O-P, of April 2, 2009 No. 475-O-O and of January 26, 2010 No. 123-O-O: the tax rate is mandatory element of taxation (clause 1, article 17 of the Tax Code of the Russian Federation) and the taxpayer cannot arbitrarily apply it (change its size up or down) or refuse to use it. These legal positions of the courts are mainly explained by the fact that the “focus” here is not so much a VAT taxpayer selling a product (work, service) as its counterparty, also a VAT taxpayer claiming a deduction for this tax. If the taxpayer uses the standard 18% VAT rate, then the counterparty will have a larger amount of VAT deduction than it would be if the taxpayer applied the reduced rate (if the taxpayer applied the 0% rate, the counterparty would actually not have the right to deduct).

In terms of consideration preferential taxation of interest is the position of E.V. Porokhov: persons who use privileges within the framework of tax legal relations are exempted not from the tax legal relations themselves, but from the performance of their obligations to the state under them. It would be wrong to assume that the provision of benefits is possible outside the framework of tax legal relations. The presentation of benefits in itself already expresses the fact of the existence of legal relations between the one who provides benefits (the state) and the one who uses them (the subject of the tax). This position makes it possible to distinguish between persons who are not taxpayers at all (they are sometimes directly named in the Tax Code of the Russian Federation - clause 2 of Article 333.8 establishes which persons are not taxpayers of water tax) and persons who are taxpayers, but are not obliged to pay tax due to the application of tax benefits (deductions, expenses, exemptions). The last category of persons is obliged, for example, to keep records (subclause 3, clause 1, article 23 of the Tax Code of the Russian Federation). In addition, the obligation to submit tax returns(subclause 4, clause 1, article 23 of the Tax Code of the Russian Federation) are imposed on taxpayers of a number of taxes even if there is no amount of tax payable (for VAT - clause 5 of article 174 of the Tax Code of the Russian Federation, for corporate income tax - clause 1 article 289 of the Tax Code of the Russian Federation).

It should also be noted that some norms providing for a reduced tax burden are designated in the legislation as “ features of taxation”(although this term can refer to not only such norms). In sub. 3 p. 1 art. 185 of the Tax Code of the Russian Federation “Peculiarities of taxation when moving excisable goods across the customs border of the Customs Union” provides that when excisable goods are imported into the territory of the Russian Federation and other territories under its jurisdiction and when they are placed under the customs procedure of duty-free trade, excise is not paid.

Paragraph 1 of Resolution No. 53 of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 introduced the generalized term "tax benefit", which means a reduction in the amount tax liability due, in particular, to a reduction in the tax base, obtaining a tax deduction, tax relief, applying a lower tax rate, as well as obtaining the right to a refund (offset) or refund of tax from the budget. By general rule, the burden of proving the right to a tax benefit lies with the taxpayer concerned. Ubi emolumentum ibi onus Where there is benefit, there is burden. However, this logical approach to the burden of proof tax benefit is complicated by a number of the above legal positions of the highest judicial authorities, which recognized the application of a 0% VAT rate not as a right, but as a duty of the taxpayer. This situation indicates that, depending on the specific circumstances of the case, the highest judicial authorities may consider the application of a specific norm that reduces the amount of tax, both as a right and as an obligation of the taxpayer (unless the Tax Code of the Russian Federation clearly indicates the nature of this norm).

Based on the definition of the Constitutional Court of the Russian Federation of June 17, 2008 No. 498-O-O, the constitutional provision on the obligation of everyone to pay legally established taxes and fees also implies that the tax authorities and courts, when deciding on the legality of releasing a particular taxpayer from this obligation on the basis of the law should take into account that the introduction of tax incentives is aimed, among other things, at creating favorable conditions for the development of a particular area economic activity, and act in accordance with the will of the federal legislator, expressed in the relevant norms. In addition, in a number of definitions of the Constitutional Court of the Russian Federation (dated June 5, 2003 No. 275-O, dated February 7, 2008 No. 226-O-O, dated July 16, 2009 No. 936-O-O, dated January 26, 2010 No. 153-O-O, dated January 27, 2011 No. 96-O-O) clarified that the benefit is an exception to the principles of universality and equality of taxation arising from the Constitution of the Russian Federation (Articles 19 and 57), by virtue of which each legally required to pay established tax from the relevant object of taxation. Benefits are always targeted, and their establishment belongs to the exclusive prerogative of the legislator.

It should be taken into account that in some cases the taxpayer may be interested in the application of dispositive norms that allow him to reduce the amount of tax at the end of the current tax period, although at the end of some future tax period, the tax is likely to increase by the same amount. A taxpayer applying such norms is usually guided by the consideration that it is better to pay tax later than now. For example, Art. 266 of the Tax Code of the Russian Federation regulates the creation by the taxpayer of corporate income tax of the so-called reserve for doubtful debts. The application of this rule makes it possible to reduce taxable income by some (doubtful) debts of counterparties to the taxpayer even before the maturity of these debts limitation period(they will become hopeless).

In Russia, in accordance with the law, citizens of certain categories can receive tax benefits in relation to the private property of individuals.

accrual tax is coming depending on the cadastral, and not the inventory value of the property.

The legislative framework

A description of this tax, as well as the benefits due to its payment, can be found in Federal Law No. 2003-1 "On taxes on property of individuals"(9.12.1991), which by now includes a number of amendments and changes. Also, in sufficient detail the information necessary for owners is contained in the Tax Code of the Russian Federation (Articles 399-409): on payers, objects of taxation, tax rates, benefits, the procedure for determining property tax and its payment, etc.

Property tax is calculated individuals in the inspection at the location of the objects owned, after which a tax notice is sent to the owner, which indicates the amount and tax calculation data.

Owners are now tax notice single form, which reflects data on transport, land taxes and personal property tax.

In the line corresponding to the property tax, you can see data on the year of calculation, taxable property and its location, the size of the tax base, rate, share in the right, benefits and the total tax amount. Information about the property held by citizens is contained in the bodies of Rosreestr.

This type of tax applies to the following property: apartments or rooms, houses, garages, cottages, as well as other buildings. The tax is calculated on fractional ownership with the above items.

Until 2016, the inventory value of taxable objects as of the beginning (January 1) of each year served as the tax base for calculating the tax on their property for individuals. To know inventory value property for the period up to January 1, 2013 can be in the offices of the BTI (an appropriate certificate is issued). The information provided on the website of the Federal Tax Service of Russia will help you find out the tax debt.

In some cases it happens property tax recalculation citizens for previous years towards an increase in the amount. This is due to an increase in the inventory value of real estate and untimely submission of the necessary information from the BTI. It should be noted that recalculation is allowed for no more than three years.

If it is necessary to calculate the tax in relation to fractional ownership, then each proportionate share is taken from a certain citizen (determined by multiplying the inventory value of the object by the corresponding share). General tax joint ownership is divided among all owners in equal parts.

It is not uncommon for citizens to not be notified of the need to pay tax by state bodies on time with the help of appropriate notifications. Then they are required to pay no more than three years prior to receiving a notification from the tax office. For overpaid tax, owners can be carried out refund according to established order.

tax rates

Tax rates for the property of individuals are approved by local governments, and regional laws when it comes to Moscow and St. Petersburg.

At the same time, rates cannot exceed the limits set at the federal level. The website of the Federal Tax Service will allow you to get acquainted with local tax rates in more detail when referring to the relevant section.

On determination of the tax rate The considered type is influenced by factors such as the inventory value and the very number of objects owned by one owner. In the latter case, the calculation proceeds from the total value of the property.

To determine which applies to a particular property object or objects tax rate, you need to know them total inventory value, which will also be multiplied by the deflator coefficient, which is equal to 1,425 .

For 2019, the calculation of property tax was applied reduction factor 0.4 with the exception of real estate related to the field of trade, public catering and consumer services.

Starting from 2015 in some subjects of the Russian Federation this tax citizens calculated By cadastral value objects. Gradually, until 2019, it is planned to calculate the tax base based on the cadastral value in all regions without exception. You can find out this value in the authorities and on the Rosreestr website. It is also permissible to challenge the value of the property if the owner does not agree with it.

If the tax is calculated on the basis of the cadastral value, then the following are provided: tax deductions in relation to various residential facilities: rooms - 10 sq.m.; apartments - 20 sq.m.; houses - 50 sq. m.

In addition, the authorities of cities such as Moscow, St. Petersburg and Sevastopol have the right to increase the amount of tax deductions.

If the tax base is negative, it is assumed to be zero for the convenience of calculating the amounts that will need to be paid to citizens in order to comply with tax laws.

Property tax at cadastral value assumes a three-level rate:

• 0.1% - regarding residential buildings and other premises for living, garages, parking spaces, as well as objects that have not yet been completed;
• 0.5% - for all other objects;
• 2% - for elite expensive real estate, the cadastral price of which is more than 300 million rubles, as well as shopping centers.

At the same time, regional authorities can reduce the rate to 0 or raise it to 0.3%.

In order to avoid a sharp jump in the tax burden in the regions until 2019, a rule will be applied according to which the tax will increase annually by no more than 20%, after which this coefficient will be canceled.

Tax dates and periods

Property tax is subject to accrual to citizens every year and the basis for certain values ​​is data on the value of real estate, taking into account the coefficient, which is called the deflator to take into account inflationary trends in the economy. Tax payment must be made no later than 1 December of the year following the tax year.

Behind late payment interest may be charged on the amount of the arrears. For non-payment of tax, a citizen can be fined, subject to confiscation of property, and in some cases - criminally liable.

Period, for which property tax is paid, is determined from the time of its acquisition:

1. If the object was owned for a whole year, then the same period is taken as a basis.
2. In case of ownership of property for less than a year, the tax is paid from the month of registration of ownership.
3. Upon receipt of an inheritance - from the month of its opening.
4. If the property was recently built, then the tax must begin to be paid from the beginning of the year, which is counted for the year of construction.
5. In case of sale, destruction or destruction of property, the collection of tax is terminated from the beginning of the month in which the property no longer belongs to the owner or has ceased to exist.

Who is entitled to tax benefits and how much?

Tax incentives for this tax are subject to detailed regulation using Article 407 of the Tax Code of the Russian Federation.

The tax exemption is the following categories of citizens:

Objects of preferential taxation may perform:

• an apartment or a room in an apartment;
• special premises or structures used for creative activities;
• economic building or structure, with an area of ​​​​less than 50 square meters. m per land plots for personal subsidiary, dacha farming, horticulture, horticulture or individual housing construction;
• garage or car space.

Privileges provided for the entire amount of tax levied on the object owned. Also, it should not be used by the owner in business activities.

To exercise your right to a personal property tax credit, you must provide any tax authority with the following: documentation: a relevant application, passport, pension certificate, title documents for property, technical or cadastral passport of the object.

However, if statement for a benefit was issued by a citizen before December 31, 2014, there is no need to re-submit documents. If a citizen could not exercise his right to benefits in time, then he has the right to apply to the tax office with a request to recalculate the amount of tax and return the overpaid money (no more than three years).

If a citizen who is entitled to tax benefits has several objects of taxation, then benefits are provided in relation to an object of one type to choose from. Until November 1 of the year, which will be the tax period for applying the benefit, beneficiaries provide a notification of the selected objects of taxation for the purpose of assigning benefits for the property tax of individuals. If the relevant notification is not provided on time, the tax benefit will be assigned to one object of each type, for which the tax amount will be maximum.

The tax code provides for a number of benefits for pensioners. This category citizens can receive benefits (tax exemption) regarding the following objects of taxation:

The right to a benefit is given to pensioners in relation to one of the objects for each category, for example, if a citizen owns an apartment, a summer house and a garage, then he is completely exempt from paying property tax to individuals. persons. If a citizen has two houses, then in relation to one of them, he will have to pay a tax on his choice.

However, there are cases when pensioners are required to pay taxes to the state:

1. If the value of the property exceeds 300 million rubles;
2. The property, for which there could be a tax benefit, is used in entrepreneurial activities.

In a relationship land plots tax benefits for pensioners are established by the authorities of each individual region, in order to receive detailed information need to contact territorial branch FTS.

Local authorities also have the right to determine additional categories of beneficiary citizens, for example,.

Actual changes in the calculation of property tax are presented in the following video:

When planning large family purchases, do not forget that you can reduce their cost by obtaining a variety of tax credits and deductions.

The taxes that citizens in Russia pay - one of the lowest in the world. We transfer a 13% income tax to the state treasury, while in other countries, depending on the level of income, the rate for such a tax can reach 50%.

But apart from such low taxes, the Russians have a number of other ways reduce the tax burden. True, in many cases this reduction will not be as significant as one might wish.

“It is possible to reduce the tax burden only by taking advantage of benefits, provided by law about the relevant tax. At the same time, it must be borne in mind that for the “young” tax systems, which, of course, includes the Russian one, is characterized by a relatively high tax burden on legal entities and a low tax burden on individuals. By setting a low tax burden for individuals, the legislator naturally limits the number of tax benefits that taxpayers can take advantage of, explains Evgeny Sivushkov, Director of the Department of Taxation Services for Individuals at PricewaterhouseCoopers. “As a result, the opportunities for reducing the tax burden for individuals are quite limited, but this does not mean that they should be neglected, especially in the context of the economic crisis.”

Having established one of the lowest tax rates in Europe, the Russian legislator did not provide great opportunities to apply tax incentives.

“This is understandable,” says Yevgeny Sivushkov. - Reduce tax, which is 13%, is much less attractive than, say, a tax levied at a rate of 40 or even 50% (as in other countries)"

But even despite this, it will be useful for Russian citizens to know the rights to reduce the tax burden that the legislation provides them with and to use them effectively.

Sources of reducing the tax burden

First of all, it should be borne in mind that Not all income has to be taxed.

“There are types of income that are not subject to income tax, either in full or within established limits, - explains Evgeny Sivushkov. - Completely tax-free income includes, for example, amounts received in the form of grants provided to support science, education, culture and art in the Russian Federation by organizations that are mentioned in the lists approved by the government.

Also exempt from income tax are lump-sum amounts financial assistance provided due to emergency. However, the list of organizations that can provide non-taxable grants is, unfortunately, extremely limited, and, fortunately, emergencies rarely occur.

What can an ordinary taxpayer expect? Within the limits of 4000 rubles, the value of gifts received in calendar year from organizations, as well as the amount of material assistance provided by the employer. If such payments on both grounds are made in respect of the employee, he will pay income tax by 1040 rubles less.

However, in addition to exemption from income tax on certain types of income, there are two more main ways to reduce tax deductions to the budget by citizens. The first is worth resorting to if you have grounds for obtaining a tax deduction.

The second can be used in cases where there are citizens in the family who tax code(NK) RF refers to the preferential category. However, it is not forbidden to combine these methods of reducing the amount mandatory payments to be paid into the state treasury.

Standard tax deductions

Tax deductions - i.e. opportunities reduce the amount of tax- there are four categories for citizens: standard, social, property and professional. The standard tax deduction can be from 400 to 3000 rubles per month. But only a few categories of citizens can count on the maximum amount: in particular, these are Chernobyl victims, disabled people, participants in the Great Patriotic War.

The smallest standard tax deduction of 400 rubles a month, it turns out, is entitled to receive any person who pays a 13% income tax in Russia and does not fall under other categories, but only until the month until his total income from the beginning of the year will exceed 40 thousand rubles.

Getting a standard tax deduction is easy. To do this, you need to bring documents confirming your right to a deduction to the accounting department of the company in which you work, and write a corresponding application.

Social tax deductions

“In order for the deduction to be granted, the charitable contribution must be sent only to certain organizations and for certain purposes. If the taxpayer expects to receive a deduction for the amount of his contribution, it makes sense to clarify how the organization meets the criteria established by law. The deduction can be granted within 25% of the taxpayer's income, - Evgeny Sivushkov begins explaining the features of receiving social deductions. - You can receive a tuition deduction when you send funds for your education, as well as for the education of your children, brothers and sisters under the age of 24 in full-time education. Paying for children's education maximum amount the deduction is 50 thousand rubles per child, and the tax savings, respectively, are 6,500 rubles. Educational institution, to which funds are transferred, must have the appropriate license. The treatment deduction is provided to the taxpayer when paying for his own treatment, treatment of his spouse, children under 18 years of age and parents in medical institution RF".

What is a tax deduction

Tax deduction for citizens is the amount by which income taxable is reduced.

For example: Victor receives a monthly salary of 45 thousand rubles (in terms of the year - 540 thousand rubles). This is his income, from which he pays a 13% income tax to the state (70,200 rubles a year).

At the same time, he pays for his own studies at the university, for which he spends 50 thousand rubles a year. In accordance with Art. 219 of the Tax Code of the Russian Federation, he is entitled to a social tax deduction in the amount of "actually incurred expenses for training." That is, his deduction is 50 thousand rubles a year. This means that he has the right to reduce the amount of his income taxed on income by the amount of the deduction: 540 thousand rubles minus 50 thousand rubles a year.

He will pay a 13% tax on only 490,000 rubles. Thus, during the training he will save 6,500 rubles annually on taxes.

By paying for expensive treatment or education, you can save significant amounts.

« Maximum size the deduction for treatment and education (except for the education of children, the deduction for which is provided additionally) is 120 thousand rubles, and the tax savings are 15,600 rubles, - adds the director of the Department of Taxation Services for Individuals at PricewaterhouseCoopers. - By certain types expensive treatment, the list of which is approved by the government, the deduction is unlimited.”

Get social deduction is a little more complicated than the standard one. After the end of the tax period must be submitted to tax office declaration. The declaration will have to be accompanied by documents confirming the expenses (checks, prescriptions, copies of contracts, payments, etc.), an application for a deduction and the account number to which the money should be transferred. This is another important feature extradition social deduction- in most cases, it is impossible to get it at the place of work.

property tax deductions

For the only time in your life, when building or purchasing an apartment, a house or a share in them, and since 2010 also land for housing construction, you can count on receiving a property tax deduction, which is very significant in amount.

“The largest deduction can be obtained when purchasing or building a home. Since 2008, its maximum amount has been 2 million rubles, not including interest on loans received for these purposes. The amount of deductible interest is unlimited. Thus, savings on taxes (excluding interest deductions) can amount to 260 thousand rubles, - Evgeny Sivushkov continues explaining the tax subtleties. - It should be noted that the deduction in connection with the acquisition of housing is provided to the taxpayer once in a lifetime, so it must be approached very carefully to receive it.

This is the case when you should consult with a tax consultant before making a deal. For example, if an apartment is purchased by spouses who are entitled to this deduction, it is advisable to draw up a transaction for only one spouse, since when registering an apartment in common shared ownership, the amount of the property deduction is distributed in accordance with the taxpayer's share in this apartment, that is, with a share of 50% the deduction will be only 1 million rubles.

It is important to remember that the property tax deduction applies not only to the direct costs of buying a home, but also to repairs and materials for it. To receive a deduction, you need to submit a declaration to the tax office, attach an application and provide papers confirming ownership and documents on expenses incurred.

Moreover, you can receive money both at the tax office by filling out a declaration, and at the place of work, having previously confirmed your rights to the deduction at the tax office. Any unused credit can be carried over to the next year. This process can drag on for several years - until the person receives the entire amount of the deduction due to him.

However, the legislation provides for cases when a property deduction cannot be obtained during the construction or purchase of housing. So, the deduction does not apply to situations where a person bought an apartment not with his own money, but, for example, with the funds that the company allocated for him.

If the purchase of an apartment was based on maternity capital or budget money, the payment of the deduction is also not provided. You should not count on a property deduction when making a purchase and sale transaction between relatives.

Also provided for the seller of property tax incentives. If the property being sold was owned by the seller for less than three years, the taxpayer has the right to reduce taxable income from its sale by the amount of expenses associated with obtaining these incomes.

In other words, if a person today sells, for example, a car for 500 thousand rubles, and bought it two years ago for 800 thousand, then in this case he does not have to pay income tax. Since 800 thousand is the same amount of expenses associated with obtaining income from the sale.

In order to receive tax exemption in this case, you will simply need to provide documents confirming the costs of purchasing this machine.

“The recommendation, therefore, boils down to the fact that it is necessary to track the period of ownership of the property and keep documents confirming the costs of acquiring it,” adds Evgeny Sivushkov. “If such documents cannot be submitted, then the deduction is limited to 1 million rubles for the sale of housing and land plots and 125 thousand rubles (from 2010 250 thousand rubles) for the sale of other property.”

If the property belonged to the seller for three years or more, then the entire amount of income received from the transaction is exempt from taxation.

“In order not to pay tax on income from the sale of property, it is enough to document the period of ownership,” adds Evgeny Sivushkov.

To receive a property deduction, you must submit an income tax return to the tax office at the place of residence and write an application in any form, indicating in it your rights to income tax relief.

Professional tax deductions

This category of tax deductions is applicable mainly to individual entrepreneurs, as well as to individuals performing work under civil law contracts. In particular, they include representatives of the art world - poets, artists, photographers, journalists, etc. With the help of professional tax deductions, they can reduce their taxable income by the amount of expenses associated with the performance of the relevant work.

However, for cases where creative individuals do not have documentary evidence of expenses, the Tax Code of the Russian Federation provides for special rules. Thus, the creators of literary works, including for the theater, cinema, stage and circus, can deduct 20% from their taxable income and pay tax on the remaining amount of 80% without providing checks and other documents.

That is, if the author of a theatrical play cannot document his expenses and at the same time receives a fee for work in the amount of, for example, 50 thousand rubles, he will pay income tax only from 40 thousand rubles. This means that he will need to pay 1,300 rubles less in tax.

For designers, photographers, architects, the standard of expenses in relation to income in the absence of documentary evidence of expenses is 30%, and for the creators of operas, ballets, symphonic musical works, etc. - 40%. A complete list of specialties for which professional deductions, is listed in Article 221 of the Tax Code of the Russian Federation.

Pleasant details of tax legislation

Having studied the Tax Code of the Russian Federation, you can find several more ways tax optimization, each of which is suitable for any specific case in a single family.

For example, it is possible to significantly reduce the tax burden on income received from renting an apartment. True, for this you will need to register as individual entrepreneur using the simplified taxation system.

“If a taxpayer rents out an apartment, then by registering as an individual entrepreneur, he has the opportunity to pay tax on such income at a rate of 6% (instead of the usual 13%),” explains Evgeny Sivushkov.

However, no matter what method of tax optimization you prefer, it is important to remember: in order to sleep peacefully, you need to strictly follow the letter of the law, which also provides for ordinary citizens a number of ways to reduce the tax burden from the family budget. What in present times as relevant as ever.