Income tax in 2019 did not undergo major legal transformations - its amount is in the range of 9-35% from taxes of individuals. The statistical average is income tax in the amount of 13% of the income of individuals upon receipt of salary or material benefits from the sale or rental of property.

Income tax in 2019: trends and risks

Income tax is the main type of direct taxes, according to which individuals or legal entities pay a certain percentage of their documented legal income.

Income tax in 2019 was not promoted. To cover the deficit budget funds the government decided to use its reserves more efficiently rather than increase taxes on citizens.

Specifics of income tax calculation in 2019

Income tax is considered a form of direct taxation of individuals when they receive in-kind or monetary benefits. Income tax in 2019 overlaps with:

• Wages, bonus payments and other forms of employee compensation.
• Profit received as a result of investment or shareholder activities.
• Benefits from the sale of intellectual property.
• Cash rewards due for the delivery of real estate or movable property for temporary use by another physical or legal entities(rent).
• Income from the sale of securities or excise securities, as well as real estate.
• Benefit from lottery winnings and competition prizes.
• Tax benefits for non-residents of the Russian Federation.
• Other benefits received within the territorial limits of the Russian Federation by its tax residents or non-residents.

Income tax rates in 2019

The income tax rate is a percentage of personal income.

Percent income tax in 2019 remained at 13%. This stability helps maintain legal employment and legitimate business in the country.

Income tax in 2019 35% is deducted for:

• Receiving prizes and winnings that exceed the established amounts.
• Receiving income exceeding the norm on interest savings from bank deposits.
• Receipt by the taxpayer of a material loan with interest savings exceeding the established norms.

In the amount of 30% income tax in 2019 non-residents of the Russian Federation will have to pay taxes. This amount will be deducted as profit from equity participation in the functioning of Russian business structures.

The minimum income tax rate in 2019 (13%) will have to be paid by citizens who received income as a result of the acquisition valuable papers with mortgage accrual, which was issued before January 1, 2007.

To resolve controversial issues in the taxation system of citizens, it is worth seeking a qualified legal advice. Help from an experienced lawyer is available over the phone and online, so you can solve your tax problems without leaving your couch.

Editor: Igor Reshetov

Each resident of our state is legally required to pay tax on earned money (NDFL). This means that part wages(or other source of income) is transferred to the state budget, and the salary reaches the employee’s hands after income tax is deducted from it.

This tax is important for the country's budget for the following reasons:

1. Due to contributions from working citizens, the Russian treasury is regularly replenished with money.
2. As tax rates increase, the budget automatically grows.

Taxpayers and objects of taxation

Those who are required to pay taxes in Russia are: .

More details:

1. TO tax residents This does not include all citizens who came to our country, but only those who have been within its borders for 183 days or more.
2. TO tax non-residents These include citizens of other states who are within Russia for less than 183 days (in both options, the last year is taken for calculation).

In general, material profits are recognized as objects of taxation., received by taxpayers.

Namely:

• remuneration for the employee's work, reflected in the form Money;
• accruals in case of official sick leave;
• money accrued in case of temporary disability;
• other material rewards that a person managed to earn.

For tax residents, taxable objects include income received both from sources located on the territory of our country, and from sources of activity outside Russia.

For non-residents Only those incomes that are derived from sources in the territory belonging to Russia.

Betting in 2020

For persons classified as, tax should be calculated at the rate 13% . The calculation should also apply:

• to all citizens of countries such as Belarus, Kyrgyzstan, Kazakhstan and Armenia;
• to refugees and immigrating individuals.

For tax non-residents the rate is 30% . If a tax non-resident stays and earns in Russia for more than 183 days, then the tax should no longer be calculated at the rate 30% , and at the rate 13% .

When winnings (lotteries of various types) or profits from accruals for urgent bank deposits tax value must be used 35% .

What is not subject to personal income tax

According to Article 217 of the Tax Code of Russia, the following are not subject to tax:

1. Benefits paid in case of unemployment and pregnancy (and childbirth, respectively).
2. Scholarship.
3. Alimony ordered to be paid by a court order.
4. Financial assistance (with an amount not exceeding 4,000 rubles for 1 year).
5. Social payments.
6. Pensions.
7. Various types of compensation: for example, payments for travel or daily expenses.

Tax deduction table

Name of deduction group	To whom are they offered and how much?	Features of receiving (in the presence of)
Standard deductions	The law offers benefits: - Parents (this also includes guardians and adoptive parents) who support children under the age of majority; - Parents who are dependent on full-time students under 24 years of age. The value of the deduction in monetary terms: - If the child is the first or second in the employee’s family: 1,400 rubles; - And if a third child (or more) was born in the family: 3,000 rubles. For guardians (and their official spouses) who are raising a child with a disability under 18 years of age (not older than 24 years old if he is a full-time student) a benefit of 6,000 rubles is established. Parents (or, alternatively, adoptive parents) of minor children with disabilities (or not older than 24 years, if the disabled child is receiving full-time education) should be subject to a deduction of 12,000 rubles.	- You can use the standard deduction only at your main place of work; - Both parents can expect to receive the standard deduction; - A standard deduction can be received if wages do not reach the amount of 20,000 rubles; - If a person’s total earnings for the year exceed 350,000 rubles, then you should no longer count on a deduction of 1,400 rubles; - The deduction can be multiplied by 2 when requested from the place of work of one of the parents. But only on condition that the other parent can submit a statement of non-receipt of benefits at his place of work.
Social deductions	Deductions can be provided to citizens for: - Purchase of medicines; - Pension provision; - Education for yourself; - Payment for children's education; - Treatment in a medical facility.
Property deductions	Used in case of: - Sales of your vehicle; - Purchasing or selling real estate; - Buying or selling land plot.	- Take property deduction possible only once; - If during the year a citizen does not use the property tax deduction in full, then the remainder can be used next year.
Professional deductions	Provided to persons leading: - Entrepreneurial work without creating a legal entity; - Private practice as a notary; - Advocacy with the establishment of a law office.

You can learn what personal income tax is from this video.

Declaration and features of its submission

The employer submits to tax authorities relevant information about your employees. But in addition to this, the law obliges individual citizens to independently submit a declaration to the tax authorities in the following cases:

1. When receiving monetary benefits from other individuals or enterprises that do not act as tax agents (income from the provision of housing for rent can be included in this item).
2. When making a profit from the sale of your property, which was owned for less than three years.
3. When generating income from sources located abroad.
4. In situations where a citizen received earnings from which the tax agent did not declare income tax.
5. In case of winning (for example, winnings from a lottery, sweepstakes or slot machine).
6. Upon receipt of remuneration in the form of money by the legal successors of the authors of works of art or science.
7. When receiving gifts from other citizens in the form of a vehicle, real estate, shares, shares or shares.
8. In case a citizen claims a refund (full or partial) of previously paid income tax.
9. In case a citizen is engaged in private practice as a notary.
10. In the case when an individual works as a lawyer (with the establishment of a lawyer’s office).

The above income is transferred to tax office local permanent registration(at the place of installation on tax accounting). The deadline is until the end of April of the year following the year of receipt of income.

A citizen who is a taxpayer has the right to submit his declaration both personally and through a representative. Can also be used as electronic method sending a declaration (if available) and postal mail.

How to return and for what

Russian legislation provides for the possibility of getting back 13% paid as tax.

There are several cases in which it is possible to return part of the expenses incurred:

1. Acquisition of real estate property.
2. Acquisition.
3. Getting an education.
4. Expenses for payment.
5. Expenses arising from voluntary donations to a charitable organization.

Refunds occur with the participation and permission of the Federal tax service. A person can issue such a refund both at his main place of work and by going to the tax office itself.

Calculation procedure

In our country there is a so-called flat tax scale. This means that the tax rate does not depend on the citizen’s income level and is the same for everyone.

In many modern countries a progressive type of taxation has been established. That is, what more money a citizen earns, the more he gives to his state.

The calculation of the amount of income tax in Russia 2020 is underway in the following way:

1. All income received by the employee is added up (including all kinds of bonuses, incentives and additional charges to salary).
2. The deduction amount is selected (if applicable).
3. From the received total amount income is deducted.
4. Take the appropriate size interest rate income tax (depending on the status of the citizen).
5. The amount of tax to be transferred to the federal budget is calculated.

Below are several examples of personal income tax calculation for 1 month of working activity of a tax resident.

From salary

This month, a citizen received a salary of 50,000 rubles. For special merits he was also paid a bonus of 9,800 rubles.

Thus, personal income tax will be:

(50,000 + 9800) * 13% / 100% = 7774 rubles.

Employee salary in reporting month amounted to 19,700 rubles, since there is a young child in the family, 1,400 rubles are supposed to be deducted from the salary.

Calculation of income tax for such an employee:

19,700 – 1400 = 18,300 rubles.

18,300 * 13% / 100% = 2,379 rubles.

The procedure for calculating the amount of tax in the case of sick leave:

• Let's say an employee with 9 years of experience provided sick leave with dates June 4-14, 2020;
• The employee’s income for 2018-2019 amounted to 910,000 rubles.

First, the average daily earnings for these two years are calculated:

910,000 / 730 = 1246.60 rubles.

Since the employee’s length of service is more than 8 years, payment is made in the amount of 100%:

12,466 * 0.13 = 1,620.60 rubles.

Terms and details for payment

When an object of taxation arises, appropriate contributions to the budget should be made in a timely manner.

The deadlines for paying personal income tax on wages depend on method of paying money to an employee:

1. When transferring to plastic card- on the day of this transfer.
2. When paying with money previously received in cash from a bank account - on the day the money was withdrawn.
3. In the case of cash payments from the employer's daily earnings - no later than the day following the day the money was issued.

Restrictions on the time of payment of tax when paying dividends depend on the organizational form of the enterprise from which the income was received: OOO- no later than the day following the day of payment of dividends, and for JSC/CJSC/PJSC– within 1 calendar month from the date of transfer of material remuneration to shareholders.

When income is received not through tax agents (for example, a person wins the lottery), the citizen must pay the tax himself.

In 2020, the deadline for this is July 15. The reporting period in this case will be 2019.

KBK

According to the rules for filling out fields when making payments to the budget, it is indicated in field No. 104 of payment orders. In 2020, the BCC values ​​regarding the payment of taxes by employers for employees did not change.

Below are the latest data for 2020:

• Personal income tax on remuneration paid to employees: 182 1 01 02010 01 1000 110;
• penalties in terms of personal income tax on wages: 182 1 01 02010 01 2100 110;
• penalties within the tax: 182 1 01 02010 01 3000 110.

Emerging nuances

1. Tax benefits used together with personal income tax can be applied to an employee only at the beginning calendar year(if the application was sent later - the same thing).
2. If a person does not take advantage of his legal right to receive benefits within a year, then there is still a way out. In this situation, the employee may qualify for a monetary refund from the Tax Service (IFTS). To do this, you will need to provide the tax authorities with certificates giving the opportunity to receive benefits and your declaration of income received.
3. In situations where a person has a legal right to more than one type of tax benefits At the same time, only one of the types is allowed to be used.
4. It is unacceptable to add together several deductions of the standard type (only benefits for children are included in the exceptions).
5. If the taxpayer was on vacation or took sick leave at work, then personal income tax is calculated based on average monthly payment the labor of this worker.

Changes since 2020

The personal income tax rate for non-residents and residents of the Russian Federation may be equalized from 2020 at 13%. This was announced by First Deputy Prime Minister and Minister of Finance of the Russian Federation Anton Siluanov.

In addition, the Ministry of Finance’s action plan for the next three years includes a reduction in the period of stay in Russia for tax residency recognition from 183 to 90 days within one calendar year.

The Ministry of Finance plans that the bill will be approved during the autumn session of 2020.

How to correctly calculate and pay personal income tax - in this video.

Child tax credits

Some definition clarifications have been made tax payments from individuals to minor children under the care of the taxpayer. They apply to children under 18 years of age, and if they study at a university or vocational school, the benefit period is extended until they reach 24 years of age or graduate educational institution.

In 2017 they are provided:

The amounts of these deductions are as follows:

Attention! It should be remembered that the established deductions do not apply to spouses of guardians of disabled children.

When establishing the amount of the tax deduction, the total number of children in the family (including adopted children not adopted by the second spouse) is taken into account, even if they have reached the age of 18 years.

In this case, one of the parents has the right to submit an application for waiver of tax payments at the place of work. Then the second parent enjoys the right to a double increase in tax deductions from his income. This is beneficial if the spouses' salaries differ significantly in amount. Single parents, adoptive parents, and guardians have the right to a double increase in deductions.

In accordance with

deductions are allowed to “accumulate” during those periods when the taxpayer had no income:

• During maternity leave;
• During the period of parental leave up to 3 years;
• During the period of official registration as unemployed.

At the end of this period, the accumulated interest on deductions is summed up and taken into account when taxing upon resuming work and receiving income.

Social deductions

These income tax benefits are planned for employees who improve their skills/train in a specialty at the expense of personal funds. Their size limit will be 120,000 rubles/year.

In 2017, total deductions for education/treatment can be doubled from 0 100,000 to 200,000 rubles/year, and deductions for a child’s education up to 100,000 rubles/year can be added.

Progressive tax scale

If the bill is adopted, the changes will affect citizens who will be exempt from paying 13% income tax - if their total annual income does not exceed 180,000 rubles.

• Those with income from 180,000 to 2,400,000 rubles/year will be required to pay from their salary standard tax – 13%.
• From 2,400,000 to 100,000,000 rubles/year – 30% of the amount over 2,400,000 rubles;
• Over 100,000,000 rubles/year – 70% of the amount over 100,000,000 rubles.

Taxes on the sale of an apartment

In order to combat real estate speculation, it is planned to increase the period during which a citizen who buys it will be required to pay a tax in the amount of 13% of the cadastral value.

The calculation will be carried out according to the formula:

cadastral value x 0.7 x 13% = tax rate

From now on, the cost specified in the contract will not be taken into account. The extended period will only apply to apartments purchased after January 1.

Tax will not be levied on apartments that became property as a result of a gift or inheritance from direct relatives. They can be sold after a 3-year ownership period without taxation.

Basis and legal basis of personal income tax

Personal income tax (abbreviated as personal income tax)- this is a tax that affects absolutely everyone, because we are all individuals. Its older, more common and familiar name is “income tax.” Both of these names are telling: they contain two main meanings of the tax:

1. This tax is levied on income
2. this tax applies to individuals.

Individuals in in this case are citizens of Russia and foreigners, adults and children, men and women, that is, absolutely everyone. The main thing is that if an individual has income, it must be taxed.

The voluminous Chapter 23 of the Tax Code of the Russian Federation is devoted to personal income tax. Also included in the legal framework for personal income tax are Federal Law dated July 3, 2016 N 251-FZ, Federal Law dated November 25, 2009 N 281-FZ, Federal Law dated July 27, 2010 N 229-FZ, Federal Law dated December 29, 2012 N 279-FZ , Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 N ММВ-7-11/485@ and, of course, explanatory letters from the Ministry of Finance and the Federal Tax Service of the Russian Federation.

Personal income tax payers

Two categories of individuals are recognized as personal income tax payers:

1. Individuals are tax residents of the Russian Federation.
2. Individuals are non-residents receiving income in the Russian Federation.

Who are tax residents and non-residents?

Tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days within 12 consecutive months. This period is not interrupted in cases of travel outside the Russian Federation for short-term (less than six months) treatment or training, as well as for the performance of labor or other duties related to the performance of work or the provision of services in offshore hydrocarbon fields.

Non-residents are, respectively, persons who stay in Russia for less than 183 consecutive days. These could be foreigners who come for temporary work, exchange students, and even Russian citizens who live in another country for more than 6 months a year.

Important!

The presence or absence of Russian citizenship in itself is not a factor that plays a decisive role in determining the status of a tax resident. What is important here is staying in Russia for 183 days or less.

There are two exceptions:

Paragraph 3 of Article 207 of the Tax Code of the Russian Federation states that, regardless of the actual time spent in Russia, Russian military personnel serving abroad, as well as employees of state authorities and local governments sent to work outside the country, are recognized as tax residents of the Russian Federation.

Object of personal income tax taxation

Object of taxation The income of individuals is recognized:

• tax residents - from sources in the Russian Federation and abroad;
• tax non-residents - from sources in the Russian Federation.

Let us recall that the income of an individual is recognized as economic benefit in monetary or in kind(this is stated in Article 41 of the Tax Code of the Russian Federation). This economic benefit is recognized as income when it meets three conditions:

• it is to be received in money or other property;
• its size can be estimated;
• it can be determined according to the rules of Chap. 23 Tax Code of the Russian Federation.

Types of taxable income received from sources in the Russian Federation and abroad:

• dividends and interest;
• insurance payments;
• income from the use of copyright and other related rights;
• income from rental or other use of property;
• income from the sale of real estate, shares and securities, shares in authorized capitals, rights of claim, other property owned to an individual;
• remuneration for the performance of labor or other duties, work performed or service rendered, performance of certain actions, as well as remuneration of directors and payments received by members of the organization’s management body;
• pensions, scholarships and other similar payments;
• income from the use of any Vehicle, as well as fines and sanctions received for their downtime;
• other income received from activities in the Russian Federation and abroad.

Types of taxable income received on the territory of the Russian Federation:

• remuneration and other payments for the performance of labor duties received by crew members of ships sailing under the State Flag of the Russian Federation;
• income from the use of pipelines, power lines, and other means of communication, including computer networks;
• payments to successors of deceased insured persons.

Some income is exempt personal income tax taxation- their list is indicated in Articles 215 and 217 of the Tax Code of the Russian Federation. Read more about income exempt from personal income tax below.

Tax base for personal income tax

The tax base for personal income tax is the monetary expression of the taxpayer’s income. When determining tax base all income received both in cash and in kind is taken into account, as well as in the form material benefit. Various types of income deductions, including those by court decision, do not reduce the tax base.

The tax base is determined separately for each type of income, for which different rates are established.

For income taxed at a rate of 13%, the tax base is determined as the monetary value of such income, reduced by the amount of tax deductions provided for in Art. 218-221 Tax Code of the Russian Federation. If the taxpayer's income is less than deductions, the tax base is zero.

The tax base is always determined in rubles. Income (expenses accepted for deduction), expressed in foreign currency, are converted into rubles at the rate of the Central Bank of the Russian Federation established on the date of actual receipt of the indicated income (date of actual expenses).

Information about the specifics of determining the tax base according to various types income contain art. 211-215 Tax Code of the Russian Federation:

• If the income is received in kind, then we apply Article 211 of the Tax Code of the Russian Federation. Income in kind is considered to be goods, property, services received - everything that an individual receives “in kind” and not in money. It is important that income in kind can be received by an individual only from an organization or individual entrepreneur (if income “in kind” is received from another individual - not an individual entrepreneur, then such income is not subject to tax).
• Income in the form of material benefits can arise when saving on interest for the use of borrowed funds (credit), when purchasing securities, as well as when purchasing goods (work, services) civil contracts for individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer. These issues are regulated by Article 212 of the Tax Code of the Russian Federation.
• The specifics of determining the tax base for insurance contracts are discussed in Article 213 of the Tax Code of the Russian Federation.
• The specifics of paying personal income tax on income from equity participation in an organization are in Article 214 of the Tax Code of the Russian Federation.
• Certain incomes of foreign citizens and their taxation are discussed in Article 215 of the Code.

Tax rates

The general tax rate is 13%. It applies to most income of a tax resident. These include, in particular, wages, remuneration under civil contracts, income from the sale of property, as well as other income that is not specified in paragraphs. 2-5 Article 224 of the Tax Code of the Russian Federation.

There are a number of cases when the income of a tax non-resident of the Russian Federation is also subject to a rate of 13%:

• Income of foreign workers - highly qualified specialists.
• Income of foreigners working for individuals on the basis of a patent.
• Income of participants in the State Program to assist the voluntary resettlement to the Russian Federation of compatriots living abroad, as well as members of their families who moved together for permanent residence in Russia.
• Income foreign citizens or stateless persons recognized as refugees or granted temporary asylum in the territory of the Russian Federation.
• Income from labor activity crew members of ships flying the State Flag of the Russian Federation.

In a relationship individual species income, special tax rates are provided - 9, 15, 30 and 35%.

Taxation at a rate of 9% is applied in the following cases:

• upon receipt of interest on mortgage-backed bonds issued before January 1, 2007;
• upon receipt of income by the founders trust management mortgage coverage. Such income must be derived from the purchase of mortgage participation certificates issued by the mortgage manager prior to January 1, 2007.

Taxation at a rate of 15% applies to:

• dividends received from Russian organizations by individuals who are not tax residents of the Russian Federation.

Taxation at a rate of 30% applies to:

• all income received by individuals who are not tax residents, with the exception of income for which special rates are established in the amount of 13% and 15%;
• income from securities issued by Russian organizations, the rights to which are accounted for in a securities account of a foreign nominee holder, a securities account of a foreign authorized holder and (or) a securities account of depository programs paid to persons whose information was not provided to the tax agent.

Taxation at a rate of 35% applies to:

• income from the value of any winnings and prizes received as a result of competitions, games and other events for the purpose of advertising goods, works and services (tax is paid on the value of the prize over 4,000 rubles);
• interest income on bank deposits, in terms of their excess over the amount of interest calculated:
  • for ruble deposits - based on the refinancing rate of the Central Bank of the Russian Federation, increased by 5%;
  • for deposits in foreign currency - based on 9% per annum;
• income in the form of material benefits received from savings on interest on borrowed (credit) funds in excess of the amounts specified in clause 2 of Art. 212 Tax Code of the Russian Federation;
• income in the form of fees for the use by a credit consumer cooperative of funds contributed by shareholders;
• interest for the use by an agricultural credit consumer cooperative of funds raised from shareholders in the form of loans.

Income not subject to personal income tax

Some income is exempt from personal income tax. Their exhaustive list is provided for in Articles 215 and 217 of the Tax Code of the Russian Federation.

From January 1, 2017, Article 2017 of the Tax Code of the Russian Federation was supplemented with a new clause. Personal income tax is no longer charged on the cost of an independent assessment of an employee’s qualifications. The changes are provided for by Federal Law No. 251-FZ of July 3, 2016.

Income exempt from personal income tax, in particular, includes:

1. State benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), other payments and compensations;
2. Unemployment benefits, maternity benefits;
3. State and labor pensions, social benefits;
4. Compensation payments established by the legislation of the Russian Federation, constituent entities of the Russian Federation, decisions of local governments (within certain limits);
5. Payments made to volunteers within the framework of civil contracts, the subject of which is the gratuitous performance of work, provision of services, to reimburse their expenses associated with the execution of such contracts - for rental housing, transportation, food, etc.;
6. Rewards for donor assistance (for donated blood, milk, etc.);
7. Alimony;
8. Grants (free assistance) to support science, education, culture, art in the Russian Federation, provided by international, foreign or Russian organizations defined in the Lists of the Government of the Russian Federation;
9. International, foreign or Russian awards for outstanding achievements in the field of science and technology, education, culture, literature and art, media:
   • according to the approved list of the Government of the Russian Federation dated 02/06/2001 N 89;
   • according to lists approved in the constituent entities of the Russian Federation;
10. One-time payments (including in the form financial assistance), carried out:
    • in connection with natural disaster or other emergency circumstances;
    • employers to family members of a deceased or former employee who has retired, or to an employee, a former employee who has retired, in connection with the death of a member(s) of his family;
    • in the form of an address social assistance to low-income and socially vulnerable citizens from budgets and off-budget funds within the framework of government programs;
    • victims of terrorist attacks in the Russian Federation, as well as family members of those killed as a result of terrorist attacks on the territory of the Russian Federation (regardless of the source of payment);
    • employers to employees (parents, adoptive parents, guardians) and paid at the birth (adoption) of a child during the first year in the amount of no more than 50 thousand rubles. for each child.
11. Rewards for assistance in identifying, suppressing and solving terrorist attacks (paid from the federal and regional budgets);
12. Amounts of payments in the form of charitable assistance in cash and in kind provided by duly registered Russian and foreign charitable organizations (introduced in January 2012);
13. Amounts of full or partial compensation for the cost of sanatorium and resort vouchers for employees, including those who retired due to disability or old age, members of their families, disabled people who do not work in this organization, as well as children under 16 years of age;
14. Scholarships;
15. Amounts of remuneration in foreign currency received by taxpayers from financed federal budget government agencies or organizations that sent them to work abroad - within the established norms;
16. Income of peasant (farm) households from the production, sale and processing of agricultural products during the first five years from the date of registration;
17. Income received from the sale of wild fruits, berries, nuts, mushrooms and other foods suitable for consumption prepared by individuals forest resources, as well as non-timber forest resources for their own needs;
18. Income of members of clan and family communities (except for wages of hired workers) from traditional crafts of small peoples of the North;
19. Income from the sale of furs, wild animal meat and other products obtained from amateur and sport hunting;
20. Income received by individuals from the sale of residential houses, apartments, rooms, dachas, garden houses or land plots and shares in the specified property, as well as other property that was owned by the taxpayer for at least 3 years;
21. Income from inheritance of individuals (except for remuneration paid to the heirs of authors of works of science, literature, art, as well as discoveries, inventions and industrial designs);
22. Income in cash and in kind received from individuals by way of donation, with the exception of cases of donation of real estate, vehicles, shares, shares, shares;

    Income received as a gift is exempt from taxation if the donor and donee are family members and/or close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters);

23. Income received from joint stock companies or other organizations;
24. Prizes for athletes received at the Olympic, Paralympic and Deaflympic Games, World Chess Olympiads, world championships and cups, Europe, Russia;
25. Amounts of tuition fees for taxpayers for basic and additional general education and vocational education educational programs, his professional training and retraining in Russian educational institutions;
26. Payment for disabled people by organizations or individual entrepreneurs purchased technical means of preventing disability, means of rehabilitation, as well as payment for the purchase and maintenance of guide dogs for the disabled;
27. Rewards for transferring treasures into state ownership;
28. Interest on treasury obligations, bonds, and other securities of the USSR, the Russian Federation, constituent entities of the Russian Federation, local governments;
29. Income received from non-profit organizations by orphans, children without parental care, and children who are members of families whose income per member does not exceed living wage established by the laws of the constituent entities of the Russian Federation;
30. The cost of gifts, prizes at competitions and competitions by decision of authorities, financial assistance and payment for medicines by employers, winnings at advertising competitions, amounts of financial assistance provided to disabled people public organizations disabled people and others - within 4000 rubles.

For a complete list of income not subject to personal income tax, see Articles 215 and 217 of the Tax Code of the Russian Federation.

Tax deductions for personal income tax

The income of individuals, subject to personal income tax at 13%, can be reduced. This is called a "tax deduction". Its essence is to reduce the tax base for the expenses that you incurred and which are stipulated in the Tax Code of the Russian Federation.

Deductions cannot be applied to income that is subject to personal income tax at rates of 9, 15, 30, 35%.

To apply the tax deduction, you must have taxable income. Therefore, deductions cannot be applied by individuals (including individual entrepreneurs) exempt from paying personal income tax. Such individuals include, in particular:

• pensioners, disabled people who have no other source of income other than state pensions;
• unemployed;
• persons receiving child care benefits;
• individual entrepreneurs who receive income from activities for which special rules apply tax regimes- Unified agricultural tax, simplified tax system and UTII.

1. STANDARD DEDUCTIONS

Standard tax deductions are provided separate categories individuals and have a fixed amount for each category of “beneficiaries”. The standard deduction is independent of any expenses and is applied monthly.

Types of standard tax deductions:

1. Deductions for the taxpayer.

   A maximum deduction of 3,000 rubles for each month of the tax period is provided, in particular, to:

   • "Chernobyl victims"
   • disabled people of the Great Patriotic War,
   • disabled military personnel who became disabled in groups I, II and III due to wounds, contusions or mutilations received during the defense of the USSR, Russian Federation and other categories of persons (see clause 1 of Article 218 of the Tax Code of the Russian Federation).

   500 rubles for each month of the tax period for:

   • Heroes of the USSR and the Russian Federation, full holders of the Order of Glory;
   • WWII participants, blockade survivors, concentration camp prisoners;
   • disabled since childhood, disabled people of groups I and II;
   • persons affected by radiation as a result of accidents, tests at military and civilian nuclear facilities;
   • bone marrow donors;
   • parents and spouses of deceased military or government officials, internationalist soldiers, etc. in accordance with Article 218 of the Tax Code;
   • citizens who performed international duty in other countries, as well as took part in hostilities on the territory of the Russian Federation in accordance with decisions of government authorities.
2. Deductions for child(ren).

   A tax deduction for each month of the tax period to a parent, spouse of a parent, adoptive parent, guardian, custodian, foster parent, spouse of a foster parent who is supporting the child is provided in the following amounts from January 1, 2012:

   • 1400 rubles - for the first child;
   • 1400 rubles - for the second child;
   • 3000 rubles - for the third and each subsequent child;

   The amount of deduction for a disabled child depends on who provides him:

   • A parent, adoptive parent, wife or husband of a parent can receive 12,000
   • Adoptive parent, guardian, trustee, wife or husband of an adoptive parent - 6000

A tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

The tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the only parent ceases from the month following the month of his marriage.

The tax deduction is provided to parents, the spouse of a parent, adoptive parents, guardians, trustees, foster parents, the spouse of an adoptive parent on the basis of their written applications and documents confirming the right to a tax deduction.

The tax deduction for children is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period (calendar year), exceeded 350,000 rubles. Starting from the month in which the specified income exceeded this amount, the tax deduction on this basis is not applied.

IMPORTANT!

Taxpayers eligible for more than one standard deduction are allowed the maximum of the applicable deductions.

SOCIAL DEDUCTIONS:

Social tax deductions are provided in cases where the taxpayer incurs so-called social expenses - related to charity, training, treatment, as well as non-state pension provision and voluntary pension insurance.

Introduced on January 1, 2017 social deduction for individuals who have paid independent assessment their qualifications, since the Law on Independent Qualification Assessment came into force in 2017. To encourage participation in assessment, tax breaks have been introduced. So, if an individual has paid for an independent assessment of his qualifications, he can receive a social deduction for personal income tax (clause 6, clause 1, article 219 of the Tax Code of the Russian Federation). The changes are provided for by Federal Law No. 251-FZ of July 3, 2016.

You can reduce the tax base for personal income tax by the following amounts:

1. Amounts transferred by the taxpayer in the form of donations: to charitable, socially oriented and other non-profit organizations, including for the formation (replenishment) endowment capital. as well as religious organizations for the implementation of statutory activities, but not more than 25% of the income received during the tax period;
2. Expenses for your full-time education (education of a brother or sister) in state-licensed institutions - in the amount of actual expenses incurred, but not more than 120,000 rubles per year. Expenses for the education of children - in the amount of actual expenses incurred for this education, but not more than 50,000 rubles for each child in the total amount for both parents (guardian or trustee).

   Social tax deduction does not apply if education expenses are paid from maternity (family) capital.

3. Payment medical services and medicines according to the lists approved by Decree of the Government of the Russian Federation of March 19, 2001 N 201, taking into account the amounts of voluntarily paid insurance premiums (including expenses for the treatment of their children under 18 years of age, spouses and parents, adopted children under 18 years of age) - the amount actual expenses incurred, but not more than 120,000 rubles per year. For expensive types of treatment in accordance with the list approved by the Government of the Russian Federation, the deduction is accepted in the amount actual expenses, if treatment is carried out in medical institutions having the appropriate licenses, as well as upon provision of supporting documents.
4. Amounts paid in tax period pension contributions under non-state agreements pension provision and insurance premiums under voluntary contracts pension insurance in the amount of actual expenses, but not more than 120,000 rubles per year.
5. The amounts of additional insurance contributions paid by the taxpayer during the tax period for savings part labor pension in the amount of expenses incurred, but not more than 120,000 per year.
6. Amounts of actual expenses for undergoing an independent qualification assessment. At the same time, the amount of this deduction and the deductions provided for in subparagraphs 2 - 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (with the exception of the specified expenses for educating the taxpayer’s children and expenses for expensive treatment) in total should not exceed 120 thousand rubles. in year. There is no possibility of receiving a deduction through a tax agent for the amount paid for undergoing an independent assessment of one’s qualifications. This means that it should be declared in the personal income tax return.

Please pay attention!

A deduction for treatment can also be obtained for expenses on services provided by individual entrepreneurs carrying out medical activities on the basis of a license.

PROPERTY DEDUCTIONS:

Property tax deductions are applied in three situations:

1. When selling property, a share in the authorized capital of an organization or when assigning rights under a participation agreement in shared construction. In the case of the sale of real estate, the tax base is reduced by the amount of income from the sale of residential houses, apartments, rooms, dachas, garden houses or land plots and shares in the said property owned by the taxpayer for less than 3 (and if the real estate was previously purchased and not received by inheritance or gift agreement from relatives or privatized - 5) years, value not exceeding 1,000,000 rubles (in total).

   In the case of the sale of other property (except for securities) that has also been owned for less than 3 years, a deduction is provided in an amount not exceeding 250,000 rubles. What is this “other property”? tax code does not specify. But usually this deduction is applied when it comes to cars, garages, paintings, etc.

2. During the construction or purchase of housing or land, as well as when repaying interest on loans used for these purposes. In this case, a tax deduction is provided in the amount of expenses actually incurred for new construction or the acquisition of a residential building, apartment, room or share in them on the territory of the Russian Federation, as well as for the acquisition of land plots for individual construction or with already built residential buildings(shares in them). But the total amount of deduction cannot exceed 2,000,000 rubles. The total amount of deduction for repayment of interest on loans (credits) cannot exceed 3,000,000 rubles.

   Since 2014, taxpayers who claimed a deduction of less than the maximum possible amount have the right to subsequently use the balance when purchasing or constructing housing. This is a key change introduced since 2014. Thanks to it, you can now use the property deduction for the purchase (construction) of housing more than once (previously, this opportunity was given only once, regardless of the total amount of the deduction).

   This rule does not apply to deductions for repayment of interest on loans and borrowings.

3. When purchasing property from a taxpayer for state or municipal needs.

   The taxpayer has the right to reduce his income by property deduction in the amount of redemption amounts received by him in the event of the seizure of a land plot (other real estate located on it) for state or municipal needs. In this case, the redemption value can be received both in cash and in kind.

The list of actual expenses when receiving a property deduction is specified in Art. 220 Tax Code of the Russian Federation. The costs of developing the design and estimate documentation, connection, completion, finishing of the purchased house or apartment, room.

Instead of a property deduction, you can reduce the amount of income by the amount of expenses actually incurred and documented, with the exception of the sale of securities.

When selling a share in the authorized capital, the taxpayer has the right to reduce the amount of income by the amount actually incurred by him and documented expenses associated with the receipt of this income.

A property deduction can be obtained from the tax authority, and also, without waiting for the end of the tax period, from the tax agent (employer). The choice is yours.

Confirmation of the right to deduction must be documented. Documents must accompany a written application for a deduction and be completed in the prescribed manner. Form tax notice for property deduction was approved by Order of the Federal Tax Service of the Russian Federation dated December 25, 2009 N MM-7-3/714@.

The deduction is not granted again and does not apply to to related parties listed in Art. 105.1 of the Tax Code, and in cases of payment of expenses by employers. If the deduction is not used in full, the balance is carried over to subsequent periods until it is fully used.

PROFESSIONAL DEDUCTIONS:

Professional tax deductions are deductions related to professional activity taxpayer. It's documented confirmed expenses directly related to activities:

• individual entrepreneurs and persons engaged in private practice (notaries, lawyers, etc.);
• taxpayers under civil contracts for the performance of work (rendering services);
• taxpayers for the creation of works of science, literature, art, authors of discoveries and inventions.

The composition of expenses accepted for deduction is determined by these taxpayers independently in the manner specified in Chapter 25 of the Tax Code of the Russian Federation “Income Tax”.

If expenses can be documented, then the deduction is provided in the amount of actual expenses incurred that are directly related to the extraction of income.

If these expenses cannot be documented, they are accepted for deduction in the following amounts:

	Cost standards (as a percentage of the amount of accrued income)
Creation of literary works, including for theatre, cinema, stage and circus
Creation of artistic and graphic works, photographs for printing, works of architecture and design
Creation of works of sculpture, monumental and decorative painting, decorative and decorative art, easel painting, theatrical and film set art, and graphics, made in various techniques
Creation of audiovisual works (video, television and films)
Creation of musical works: musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for brass band, original music for film, television and video films and theatrical productions
Creation of other musical works, including those prepared for publication
Performance of works of literature and art
Creation of scientific works and developments
Discoveries, inventions and creation of industrial designs (to the amount of income received in the first two years of use)

Notes:

1. Individual entrepreneurs make a professional tax deduction in the amount of 20% of total income if they are unable to document their expenses;
2. The right to professional tax deductions is exercised by submitting a written application to the tax agent, and in its absence - by submitting supporting documents simultaneously with the tax return.

INVESTMENT DEDUCTIONS

Investment tax deductions were introduced on January 1, 2015. Article 219.1 of the Tax Code of the Russian Federation is devoted to them, which is called “Investment tax deductions”.

These deductions can be provided:

1. in the amount of positive financial result received by the taxpayer during the tax period from the sale (redemption) of securities traded on the organized market that were owned by the taxpayer for more than three years. These are the following securities:
   • securities admitted to trading by a Russian trade organizer on the securities market, including the stock exchange;
   • investment units of open mutual funds investment funds, managed by Russian management companies.
2. in the amount of funds contributed by the taxpayer during the tax period to an individual investment account;
3. in the amount of income received from transactions that are accounted for in an individual investment account.

The specifics of providing investment deductions are defined in paragraphs 2, 3, 4 of Art. 219.1 Tax Code of the Russian Federation.

Tax reporting (certificate 6-NDFL)

Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/450@ approved form 6-NDFL, the procedure for filling it out, as well as the format for submitting the calculation in in electronic format. The calculation reflects generalized information not for each employee separately, but for all individuals who received income from the employer: the amount of income accrued and paid to them, deductions provided to them, calculated and withheld tax amounts, as well as other data that is needed to determine the amount of personal income tax.

Information must be submitted in electronic form, if during the year 25 or more people received income from the organization.

If the organization employs less than 25 people, paper will be sufficient.

Tax reporting (certificate 2-NDFL)

At the end of the year, the tax agent organization must fill out and submit to the tax office a Certificate of Income of an individual for the year (Form 2-NDFL).

It must be submitted to the tax authority no later than April 1, 2017 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Since the date falls on a Saturday, the deadline is moved to Monday, April 3.

The form of the 2-NDFL certificate and the rules for filling it out are established by order of the Federal Tax Service of Russia dated October 30, 2015 N ММВ-7-11/485@

The procedure for submitting information to the tax authorities in form 2-NDFL approved by Order Federal Tax Service of Russia dated September 16, 2011 N ММВ-7-3/576@.

Please pay attention!

2-NDFL certificates must be submitted to the Federal Tax Service:

• if during the year 25 or more people received income from the organization - in electronic form;
• if during the year less than 25 people received income from the organization - electronically or on paper (at the choice of the tax agent).

Declaration 3-NDFL

A personal income tax return (in form 3-NDFL) is filed by individuals if they have received income on which no one has paid tax for them.

This could be: income from the sale of property, income from abroad, winnings, gifts, etc.

The declaration is submitted to the tax office at the place of residence - in person, through a representative or by mail.

If you submit the declaration to the inspectorate in person, you will need it in two copies. On the second copy, the inspectorate will put a mark of acceptance indicating the date of acceptance and return it to the individual taxpayer.

If you submit a declaration through a representative, he will need a notarized power of attorney.

If you send the declaration by mail, then you need to do this with a valuable letter with a description of the attachment. The date of submission of the declaration in this case will be the date of sending the letter.

The amount of tax indicated in the 3-NDFL declaration must be paid no later than July 15 of the year following the year in which the income was received.

There is a fine for violating the deadline for filing a declaration. For each month of delay, it is equal to five% of the amount of tax not paid within the period established by law.

The fine cannot be more than 30% of the amount and less than 1000 rubles.

Personal income tax: what's new in 2017?

• Personal income tax is not charged on the cost of an independent assessment of an employee’s qualifications. Since 2017, the Law on Independent Qualification Assessment came into force. To encourage participation in assessment, tax breaks have been introduced. One of them is that the fee for an independent assessment of an employee’s qualifications is not subject to personal income tax (clause 21.1 of Article 217 of the Tax Code of the Russian Federation).
• A social deduction has been introduced for individuals who have paid for an independent assessment of their qualifications. If an individual has paid for an independent assessment of his qualifications, he can receive a social deduction for personal income tax (clause 6, clause 1, article 219 of the Tax Code of the Russian Federation). The amount of the deduction is equal to the amount of actual expenses for undergoing an independent qualification assessment. At the same time, the total amount of this and other deductions provided for in paragraph 1 of Article 219 of the Tax Code of the Russian Federation (with the exception of expenses for the education of the taxpayer’s children and expenses for expensive treatment) in total should not exceed 120 thousand rubles. in year. There is no possibility of receiving a deduction through a tax agent for the amount paid for undergoing an independent assessment of one’s qualifications. This means that an individual should independently declare a deduction in their personal income tax return.

The changes are provided for by Federal Law No. 251-FZ of July 3, 2016.

Please note!

When paying arrears on all taxes, from October 1, 2017, the rules for calculating penalties will change. At long delay large amounts of penalties will have to be paid - this applies to arrears that arose after October 1, 2017. Changes have been made to the rules for calculating penalties, which are established for organizations in clause 4 of Art. 75 of the Tax Code of the Russian Federation.

If, starting from the specified date, the payment is overdue for more than 30 days, the penalty will have to be calculated as follows:

• based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid in the period from the 1st to the 30th calendar days (inclusive) of such delay;
• based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.

If the delay is 30 calendar days or less, the legal entity will pay a penalty based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

The changes are provided for by Federal Law No. 130-FZ dated May 1, 2016.

If arrears are paid before October 1, 2017, the number of days of delay does not matter; the rate in any case will be 1/300 of the Central Bank refinancing rate. Let us remind you that since 2016 the refinancing rate has been equal to the key rate.

Personal income tax in 2017: what changes came into force? Let's figure out what's new for accountants in calculating personal income tax on vacation pay in 2017, what changes in reporting? Let's look at the payment of personal income tax in 2017, what changes need to be taken into account in order to transfer the tax to the budget correctly and on time.

There will be more tax agents from 2017

In 2017, new payers will join the number of tax agents - Russian organizations, which list monetary allowance, wages, benefits for military personnel and civilian personnel (bill No. 1078298-6).

In 2016 tax agents are considered:

• Russian organizations,
• individual entrepreneurs,
• notaries engaged in private practice,
• lawyers who have established law offices,
• separate units foreign organizations in the Russian Federation, from whom or as a result of relations with which the employee received income (Article 207 of the Tax Code of the Russian Federation).

The next change in personal income tax - there are now more payments not subject to personal income tax

Another pleasant change regarding personal income tax since 2017 is that the list of payments for which personal income tax is not required has been expanded. Now the cost of certifying an employee according to professional standards is not included in income subject to personal income tax. In some cases, points and bonuses credited to bank card for loyalty programs (clause 8, article 2 Federal Law dated 07/03/2016 No. 242-FZ).

Overpayment of personal income tax can now be offset

The Federal Tax Service is preparing a letter with explanations for local inspectors to allow companies to send overpayments of personal income tax towards future payments.

As it was? Inspectors refuse to count overpayments of personal income tax against future personal income tax payments if the employer paid the tax before distributing income to employees. Money is only allowed to be returned.

Personal income tax in 2017: changes in the deadline for submitting 2-personal income tax certificates.

Let's start with news that concerns reporting Personal income tax in 2017. Changes are related to whether tax is withheld from an individual or not. When preparing certificates, 2-NDFL is entered in the “Sign” field with the numbers “1” or “2”. When personal income tax is completely withheld from income, we will put “1” on the certificate; if not, then “2”.

When might sign “2” appear in the certificate? Novice accountants tend to get lost, let's look at these examples:

1. The commercial director was hired on December 25, 2015; from May 1 to November 30, he worked in the company’s London branch. Thus, he spent less than 183 days in Russia in 2016 and became a non-resident. The accountant held him personal income tax 13%, but at the end of the year the tax must be recalculated at a rate of 30%. Let’s say that the accountant was unable to withhold all the tax at the end of the year, since we do not have the right to withhold more than 50% of the salary in this case, then he submits a 2-NDFL certificate with the “2” sign.
2. this may be a gift worth more than four thousand rubles, given to an individual who is not an employee of the company. Then it will not be possible to withhold personal income tax, and the accountant will submit a certificate with attribute “2”.
3. The following situation may arise: An employee submitted a letter of resignation effective December 12, 2016. For 11 months, the company paid him a salary of 50,000 rubles; in December, in connection with his dismissal, 10,000 rubles were given. The company calculated tax for December in the amount of 1,300 rubles, but did not withhold it. Now the accountant must submit two certificates, one with attribute “1”, in which the income is 50,000 rubles for 11 months, and a certificate with attribute “2”, where the total amount of income is 10,000 rubles, the amount of tax calculated is 1,300 rubles, the amount of tax withheld is 0.

IMPORTANT! Due date 2- Personal income tax in 2017: changes depending on the sign! Certificates with attribute “1” - last day April 3, 2017

Still new! From January 1, 2017, in connection with the adoption of the Federal Law of July 3, 2016 No. 238-FZ “On Independent Assessment of Qualifications,” the fee for such assessment is not subject to personal income tax.

New personal income tax codes from January 1, 2017

Let's see what changes come into force on January 1, 2017 in relation to personal income tax codes. Thus, separate codes for bonuses will appear:

• 2002, if the bonus is related to production results and is part of remuneration;
• 2003 - for bonuses and other remunerations that the company pays out of net profit.
• 329 - a separate code will be for a new social deduction in the amount of expenses for an independent assessment of qualifications.

New codes for children's deductions will be added:

	What situation does the code apply to?
	for the first child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the parent, spouse of the parent, adoptive parent who is supporting the child;
	for a second child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the parent, spouse of the parent, adoptive parent who is providing for the child;
	for the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the parent, spouse of the parent, adoptive parent who is providing for the child ;
	for a disabled child under the age of 18 or a full-time student, graduate student, resident, intern, student under the age of 24, who is a disabled person of group I or II, to the parent, spouse of the parent, adoptive parent who is providing for the child;
	for the first child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the guardian, trustee, foster parent, spouse of the foster parent, who is in charge of child;
	for a second child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to a guardian, trustee, adoptive parent, spouse of an adoptive parent who is providing for child;
	for the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24, a guardian, trustee, foster parent, spouse of a foster parent, for who provide for the child;
	for a disabled child under the age of 18 or a full-time student, graduate student, resident, intern, student under the age of 24 who is a disabled person of group I or II to a guardian, trustee, foster parent, spouse of a foster parent, supported where the child is located

We remind you that before the introduction of new personal income tax codes, bonuses in 2-NDFL certificates must be designated by income code 2000 “Remuneration received by the taxpayer for the performance of labor or other duties.”

Be careful! If you fail to submit your certificate on time, you face a fine of 200 rubles. for each 2-NDFL certificate. And for errors in certificates - 500 rubles. for each.

The form, the procedure for filling out and the procedure for submitting (if the average number of people is 25 or more, we submit the certificates electronically) have not changed!

Payment of personal income tax in 2017: what changes await us?

We pay taxes in 2017 according to the new rules, here they are:

We transfer personal income tax to the budget no later than the next day after the final payment for the month is paid, i.e. When paying wages for the first half of the month (advance), there is no need to remit tax.

EXAMPLE

The advance for January was paid on January 20 and amounted to 100,000 rubles. On January 31, the accountant made salary calculations for January, 459,770 rubles were accrued, personal income tax amounted to 59,770 (459,770 * 13%) On February 2, the accountant withdrew 300,000 rubles from the account to pay salaries (459,770-100,000-59770). Payment of wages from the cash register was made on February 3, payment order in the amount of 59,770 sent on February 3, 2017.

This is the most important rule, there are still a few nuances that relate to the type of income.

If we pay income in kind, then we also transfer personal income tax no later than the next day after the day of actual transfer of income.

EXAMPLE

The company settled with the employee by giving him a TV worth 30,000 rubles. The transfer of the TV took place on March 3, the company’s accountant transferred personal income tax to the budget in the amount of 3,900 rubles (30,000 * 13%) on March 4.

Personal income tax on vacation pay in 2017

The next rule concerns Personal income tax on vacation pay in 2017, what changes in the transfer of tax occurred?

Upon payment personal income tax holiday pay transferred no later last day month in which vacation pay was actually paid.

EXAMPLE: The employee goes on vacation on July 28, the accountant paid him vacation pay on July 25, and transferred personal income tax on July 30.

The same rule applies when paying sick leave. Those. We transfer personal income tax no later than the last day of the month in which the payment was actually made.

New in personal income tax deductions in 2017.

- Now standard deduction for children is provided until income from the beginning of the year exceeds 350,000 rubles

A new social deduction is being introduced for persons who will pay for an independent assessment of their qualifications. The amount of the deduction is equal to the amount of actual expenses for passing the assessment, but not more than 120,000 rubles.

All tax changes since 2017

So, we have learned:

• what changes occurred in personal income tax in 2017,