Types of expenses for which you do not need to pay tax.

The tax system is of great importance in the life of every state. It forms budgets and allows for social and economic programs, pay pensions and benefits, maintain the country’s defense capability. All laws related to taxation and the Tax Code of the Russian Federation in particular are based on basic principles.

1. Principle of legality
2. The principle of certainty, clarity and ambiguity
3. The principle of mandatory payment
4. The principle of non-discrimination
5. Principle of economic feasibility
6. The principle of a single economic space

In addition to these principles, there are also economic and organizational ones. Together, they all ensure efficient operation and improvement of the tax system. Helps avoid mistakes.

One of the main roles in tax system Russian Federation occupies income taxation of individuals and legal entities.

In this article we will look at which personal income is taxed and which is not taxed. Moreover, the first part of the question follows from the second.

What income is not taxed?

According to the Tax Code of the Russian Federation, taxes are imposed on any income that constitutes a positive difference between profits and losses received in the course of economic activity individuals.

The interest rates corresponding to each type of activity are determined by the relevant regulations. The only exceptions are those types of income that are listed in Article 217 of the Tax Code of the Russian Federation.

Below are the paragraphs of Art. grouped by source of income. 271 Tax Code of the Russian Federation. They will allow you to get acquainted more quickly with the entire volume of cases presented in the article. For more detailed information, we recommend that you read the original source.

Payments to legal entities

Compensation payments of organizations to employees (clause 3), in connection with:

• compensation for damage caused to health
• dismissal of employees (except for payments for unused vacation)
• expenses for advanced training

1. Expenses of board members for travel and accommodation at the location of the board of directors or any other meeting
2. Payments to retired employees. Amounts of costs of vouchers to boarding houses and other health institutions purchased for employees and their children under sixteen years of age (clause 9). Amounts transferred by employers, religious. organizations and NPOs for providing medical services their employees/members and immediate relatives (clause 10)
3. Amounts of wages and other payments in foreign currency, produced government agencies and legal individuals persons sent to work abroad (clause 12)

Income from joint stock companies and other organizations (clause 19) when:

1. Distribution of received income between shareholders
2. Legal reorganizations person (or NPO) and distribution of his property

Expenses of organizations and individual entrepreneurs for payment for technical means of preventing employee disability (clause 22)

Amounts not exceeding 4,000 rubles (clause 28), included in:

1. Financial assistance from legal entities to their current and former employees
2. Compensation for expenses medications, purchased by company employees and their immediate relatives
3. Gifts from organizations and individual entrepreneurs to their employees

Also not subject to tax:

1. Employer contributions transferred to state funds under the law “On additional insurance contributions...” (clause 39)
2. Organizational expenses related to repayment of interest on employee loans (clause 40)
3. Income in the form of food products provided to employees involved in field work (clause 44)
4. Income of individuals persons in the form of dividends from which tax has already been withheld, in accordance with Article 312 of the Tax Code of the Russian Federation (clause 58 of Article 217 of the Tax Code of the Russian Federation)
5. Amounts paid to employees employed in priority regions of the Russian Federation, in accordance with Law No. 1032-1 (clause 59)
6. Income transferred in cash to the shareholder/
7. The next type of income is the amounts received by individuals. persons from state budgets. Among them, the following are not subject to taxes:
8. Benefits (clause 1 of article 217 of the Tax Code of the Russian Federation), pensions (clause 2, clause 38, clause 48, clause 48.1, clause 53, clause 54), compensation (clause 3, clause 37.2, p. .42)
9. Grants allocated by the Russian government and foreign funds (clause 6)

Payments to participants of various events, such as:

• international competition P.I. Tchaikovsky (section 7.1)
• elections of candidates for the President of the Russian Federation, deputies of the State Duma, municipalities, etc. (clause 30)

1. Rewards for assistance in preventing terrorist acts and assistance to the security forces of the Russian Federation (clause 8.1). Compensation for victims of terrorism (clause 8.4, clause 46). Compensation to the families of those killed and injured during natural Disasters(clause 8.3)
2. Scholarships (clause 11). Payments to military personnel undergoing military service and military training (clause 29). Income in the form of real estate received by an individual free of charge from the State (clause 41)
3. Subsidies and grants allocated for the development of farming (clause 14.1, clause 14.2)
4. Rewards for transferring the found treasure to the State (clause 23)
5. Interest on Russian bonds (clause 32)
6. Payments large families(clause 34) and amounts allocated for the construction and purchase of housing (clause 36, clause 37). Income in the form of partial payment amounts for the purchase of vehicles (clause 37.1)
7. Cash benefits allocated by the State for repayment of interest on loans (clause 35)
8. Payments and income in the form of emergency assistance tourists (item 55)

Income of individuals

Among own income Individuals are not subject to taxes on the following:

1. Remuneration for the services of volunteers (clause 3.1), donors (clause 4). Issuing uniforms to volunteers (clause 3.2)
2. Income from the sale of products produced on one’s own farm (item 13), obtained through amateur hunting (item 17)
3. Farmers' income from the sale of products produced there (clause 14)
4. Amounts of proceeds from the sale of real estate owned by the seller for more than 3 years (clause 17.1)
5. Donation, with the exception of real estate, vehicles, shares, etc. (clause 18.1)
6. Amounts of payments on deposits in banks (clause 27) and consumer cooperatives (clause 27.1)
7. Income up to 4,000 rubles received in the form of prizes for participation in various events (promotions, contests, competitions) of a sports and advertising nature (clause 28)
8. Help and gifts for combat veterans and their immediate relatives (item 33)
9. Income of athletes and individuals participating in the organization of the Olympic and Paralympic Games
10. Prizes for athletes for participation in official competitions (clause 20)
11. Cash rewards for hosting the 2018 FIFA World Cup (clause 56, clause 57)

According to Article 217, the following can be distinguished as “other” income of individuals that are not taxed:

1. International awards and prizes of the Russian government for outstanding achievements (item 7)
2. Charitable assistance (clause 8.2, clause 26)
3. Alimony (clause 5)
4. Income of members of officially registered communities of the peoples of the North (clause 16)
5. Income by right of inheritance (clause 18)
6. Payments to youth associations to cover expenses for organizing events (clause 31)
7. Compensation for the cost of travel to the place of education of minors (clause 45)
8. Income in the form of print space or airtime received as part of election campaigns (clause 47)
9. Income in the form of property returned to the depositor upon dissolution of the NPO or cancellation of the contribution to the NPO (clause 52)

This concludes the list of income not subject to taxation.

How and for what you need to pay taxes

In addition to the taxes that we actually pay when buying a new hat or blouse (sellers, as a rule, include VAT, excise taxes, some fees and duties in the price of goods), we have to share with the state in other circumstances. Namely, when receiving income and having property rights.

Income tax, or simply personal income tax

By Russian legislation Most of the income we receive (salaries, vacation pay, income from the sale of a car, house, apartment) is subject to personal income tax (NDFL). This federal tax, therefore it is mandatory and uniform throughout the Russian Federation. The rates at which this or that income is taxed are different: 9, 13, 15, 30, 35 percent. With so many options, the question arises: in which case should we pay a tax rate of 9 percent, and in which case at a rate of 30? The answer depends on two factors: the status of the taxpayer and the type of income received.

A personal income tax payer may have resident or non-resident status. Just don’t confuse a tax resident with a resident intelligence officer. Individuals, that is, you and me, are recognized as tax residents of the Russian Federation if they have lived in Russia for at least 183 days within 12 consecutive months. If our stay in the country lasted less than this period, then we are recognized as non-residents (with the exception of trips for treatment and education). The opposite happens to foreigners. They come to Russia as non-residents, and after living here for a total of more than 183 days, they accept a new status - tax resident of the Russian Federation.

As we have already said, personal income tax rates and the income that is subject to this tax will depend on the taxpayer’s status. So, tax residents pay personal income tax at a basic rate of 13 percent and two special ones: 9 and 35 percent. By the way, residents pay tax not only on income received in Russia, but also from sources abroad. For example, we rented out a cottage in Spain for the summer or received dividends and interest on securities invested in foreign companies, - please pay the tax.

We must not forget that personal income tax is also collected from the amounts that the employer spent on travel, food, rest, training, health insurance etc. of their employees. Moreover, the payment of tax in this case occurs at the expense of the employee’s income received in cash.

If the payer is recognized as a non-resident, then he will pay tax on income received from sources in the Russian Federation (for example, wages, remuneration, dividends and interest received from Russian organizations etc.). For income of non-residents, rates of 15 and 30 percent apply. Thus, dividends received from Russian organizations are taxed at a rate of 15 percent. On other income, a non-resident will have to pay 30 percent.

If you own...

...a piece of land, country house, apartment, car, then you are required to pay land tax, property tax, transport tax.

Land tax

Land tax is classified as local and is regulated by federal legislation (Tax Code of the Russian Federation) and regulations of local government. For Moscow and St. Petersburg - according to the laws of these cities.

Local authorities determine only the rates (within the limits established by the Tax Code), the procedure and timing of tax payment. The remaining elements of the tax, in particular benefits, are regulated exclusively by the code (unlike, for example, transport tax, benefits for which can be established by local authorities).

The obligation to pay land tax arises from owners of plots located within municipalities where this tax applies. A tax payer is a person who has property rights, or rights of permanent (perpetual) use, or rights of lifelong inheritable donation to land plot, subject to taxation.

The tax is calculated based on cadastral value land plots. Since this tax is local, the rates are set by local authorities. However maximum bets determined by the Tax Code: 0.3 percent of the cadastral value of one hundred square meters for agricultural plots occupied housing stock, personal subsidiary plot (for example, farm field, country cottage area); 1.5 percent for other land plots. Local authorities have the right to establish differentiated rates depending on the category of land and (or) permitted use of the land plot.

Property tax

Property tax was introduced in 1991. The objects of taxation are residential buildings, apartments, cottages, garages and other buildings, premises and structures.

This tax is paid by the owners of property recognized as the object of taxation. If property, for example an apartment, is owned by several people (shared or joint), then all owners must pay the tax (except for cases where the payer is exempt from this obligation). So, if an apartment is “divided” between the owners, then property tax is paid by each owner of the share in proportion to its part. In case of general joint ownership property owners bear equal responsibility for paying taxes, but one of the owners can share with the state (by agreement of the parties).

Property tax for individuals refers to local taxes Therefore, rates, benefits, payment deadlines and other elements of the tax are established by local governments. For example, in Moscow, depending on the inventory value of property, tax rates range from 0.1 to 0.5 percent.

Transport tax

Transport tax is regional. It is established, put into effect and paid on the territory of the corresponding constituent entity of Russia (region). The Tax Code of the Russian Federation defines only general rules and conditions of taxation. But the regional authorities determine the specific rates, payment terms and objects of taxation independently. At the same time, regions can increase or decrease the rates specified in the Tax Code, but no more than five times. Thus, the conditions for calculating and paying transport tax will depend on the region in which the vehicle is registered. The tax is paid by those persons to whom a car, motorcycle, etc. is registered.

The base from which this tax is calculated depends on the type of vehicle. Thus, for cars, motorcycles, and scooters, the basis for calculating the amount of tax is the engine power in Horse power Oh.

By this tax A progressive rate applies, that is, as engine power increases, the tax rate also increases. For example, in Moscow cars with an engine from 70 to 100 horsepower are taxed at a rate of 7 rubles per unit of power, and from 100 to 150 - at a rate of 20 rubles, etc.

Government duty

In addition to the listed taxes, we sometimes have to pay fees and duties, which, by the way, are also part of our tax obligations before the state. Fees are charged for various legal actions: registration of passports and other documents, registration Vehicle, real estate, for notarization of documents, etc.

The amount of state duty is established by the Tax Code for each type of action. For example, for notarization of a certificate of inheritance rights, children (including adopted children), spouse, parents, full brothers and sisters of the testator will have to pay 0.3 percent of the value of the inheritance, but not more than 100,000 rubles. But for other heirs, the state duty is set at 0.6 percent of the value of the property, but not more than 1,000,000 rubles.

When to pay taxes

If state duty and other fees are collected from us at the time of performing a legal action, then it is important to determine the tax period for calculating and paying the tax. For taxes paid by individuals, this is, as usual, a calendar year.

Thus, personal income tax is calculated on income received from January to December of one year. As a rule, income tax is withheld and transferred to the budget by a tax agent: employer, bank, etc. Thus, we usually have net income in our hands, minus tax.

But if we received income from which tax was not withheld (rent payments, income from the sale of property, etc.), then we are obliged to declare these amounts, independently calculate and transfer the tax to the budget. The declaration must be submitted to the tax office by April 30 of the year following the expired tax period (that is, the declaration on income received for 2017 must be submitted no later than April 30, 2018). Tax must be paid to the budget no later than July 15 of the year following the expired tax period.

But from the calculation of transport, land taxes and we are exempt from property taxes. This is what the tax authorities do. We just have to wait for notification from the inspectorate about the payment of the appropriate tax. Federal legislation There are deadlines within which the tax authorities are required to send the document, and we are required to transfer the money. Specific deadlines are set by regional (in the case of transport tax) or local (in the case of personal property tax and land tax) authorities. Thus, according to the Tax Code, an individual, having received tax notice, is obliged to pay the amount of transport tax before April 1 of the year following the expired tax period.

What will happen if...

...will we forget to transfer taxes to the budget or will we simply hide our income? If we evade paying tax, it will still be collected for the entire time of evasion. In addition, for non-payment of tax there is a fine of 20 percent of the unpaid amount. And if it is proven that a person deliberately did not share with the state, then he will have to pay 40 percent of the tax amount.

In addition, for each calendar day of delay, penalties will be charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

For failure to submit tax return a fine is provided in the amount of 5 percent of the amount of tax payable (additional payment) for each month (full or partial) of delay, but not more than 30 percent of the specified amount and not less than 100 rubles. If we ignore tax laws (do not submit a declaration) for more than 180 days, then after 181 days we will have to pay a fine in the amount of 30 percent of the amount of tax payable on the basis of this declaration. In addition, the tax authorities will demand another 10 percent of the same amount for each full or less than a month delays.

It is important

The legislation provides that the tax base for personal income tax, that is, the amount of income on which tax must be paid, can be reduced by tax deductions:

• standard
• social
• property
• professional

Tax recalculation

If a person did not own the property for the entire tax period (calendar year), then the tax authorities are required to calculate (or recalculate if a notice has already been sent) the amount of tax taking into account the period of actual ownership of the property.

He who owns pays

A sale by proxy does not constitute a transfer of title. This means that the seller of the car still remains its owner and, therefore, must pay transport tax. This obligation ends only after the vehicle is deregistered.

Since the beginning of 2008, a new regulation came into force Tax Code. It determines that if you sold a vehicle by proxy before December 5, 2007, then in order to relieve yourself of the obligation to pay tax, you must contact your tax office and provide information about the new owner of the car, motorcycle, etc.

Based on materials: sbsnss.ru, newsland.com

In the Russian Federation, individuals receiving certain types of income are required to pay tax on them. All of them are classified into categories for residents of the Russian Federation and foreigners, as well as ordinary citizens and individual entrepreneurs. The last category includes individuals in private practice.

Civil service of a citizen in the territory of a foreign state is not the basis for recognizing him as a non-resident. Residents of the Russian Federation include Russian civil and military employees. Their income is also subject to personal income tax.

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Income tax is calculated and remitted both by the taxpayers themselves and their tax agents. It depends on the type of income received. Personal income tax reporting is required to be submitted directly by the persons making the transfer. Therefore, it is important to know who pays personal income tax and when.

Income tax must be paid various categories individuals. Depending on who pays the personal income tax, the timing of tax transfer to the budget also differs. All taxpayers must report no later than April 15 of the year following the reporting year (clause 1 of Article 229 of the Tax Code). Eg, deadline filing a return for 2020 – April 30, 2020.

The table shows the categories of personal income tax payers and the deadlines for their tax payment:

For failure to fulfill or faulty performance of the duties of income tax payers, the law provides for liability:

Payer category	Penalties
	Untimely transfer of personal income tax		Late submission of a report (Article 75 of the Tax Code of the Russian Federation)
	Up to 10 working days (clause 1 of article 119 of the Tax Code of the Russian Federation)	More than 10 working days (clause 1, clause 3, clause 11, article 76 of the Tax Code of the Russian Federation)
Ordinary individuals		5% of the tax amount for each missed month. Not less than 1000 rubles. and not more than 30% of the tax payable.	Daily penalties
IP		Suspension of transactions on bank accounts

Accountable income

In accordance with Article 41 of the Tax Code of the Russian Federation, income is an economic benefit received by a citizen in the form of money or a natural product, if it can be assessed and determined according to the rules of Chapter 23 of the Tax Code of the Russian Federation.

Russians and foreigners receiving income are required to pay taxes on it. The former pay personal income tax on all income, regardless of what source it was received: Russian or foreign. The second - only from income received from Russian sources.

The list of income subject to personal income tax is presented in Article 208 of the Tax Code. Moreover, it is open, which means that it includes any types of income that are not classified by law as non-taxable income tax. These include income from rentals, sales of property, insurance payments, dividends, interest, remuneration for services or work, etc.

The list of income that is not subject to personal income tax is established by Article 217 of the Tax Code. It is closed and includes income such as unemployment benefits, pensions, and alimony.

Important Process Notes

Submission nuances

There are two options for calculation and payment in personal income tax budget: by an individual himself or his tax agent.

The second case relates to work by citizens at enterprises for a salary, from which the employer is obliged to calculate income tax and transfer it to the budget. At the same time, income includes not only direct wages, but also other benefits, including sick leave. For amounts withheld and paid, tax agents in mandatory report to the Federal Tax Service.

Citizens who receive income in other cases must independently calculate and pay taxes:

• from actions with property;
• from foreign sources;
• from lottery winnings, etc.

To report to the state on income received, it is necessary to fill out a declaration according to strict in the prescribed form() and submit it to the tax service in established by law deadlines. Reporting must be done by April 30 of the year following the year in which the income was received, and taxes must be paid by July 15.

Dividend allocation scheme

Enterprises must report to the tax service on dividends paid and the amounts of income tax withheld from them with certificates and.

Dividends from Russian citizens are subject to personal income tax at a rate of 13% if they are paid since 2020.

Deductions are not included in the calculation. The tax is calculated not on an accrual basis, but on each payment made. The calculation is affected by the receipt of dividends by the enterprise from other legal entities.

If not received, the formula is used:

Personal income tax = Dividends x 13%

If an organization receives dividends from other companies, the calculation procedure is as follows. First, the personal income tax deduction is determined by dividing the accrued dividends of a particular participant by the total amount of accrued dividends of all participants and multiplying by the amounts received.

Who pays personal income tax and how much?

The Tax Code establishes five different income tax rates, depending on the category of taxpayers and the types of income received:

9%	Minimum bid. Established to tax dividends, interest on mortgage certificates and bonds issued before 2007.
13%	The most common bet. It taxes most of the income of Russian citizens.
15%	Provided for income in the form of dividends received by Russian citizens from organizations that are not tax agents (introduced in 2008).
30%	The income of foreigners received from Russian sources is taxed, except for equity participation in the company (15%).
35%	Maximum bet. It is subject to the taxation of winnings, interest income, prizes, etc. Since 2008 - in certain cases, interest income on fixed-term pension deposits in banking institutions.

Specific points in the requirements

Dismissal of an employee

Peculiarities personal income tax payment when dismissing an employee, he explains the Tax Code and the Ministry of Finance in letter No. 03-04-06/4831 of 2013.

The date of receipt of income from the employer in the form of earnings is the last day of the working month for which payments are accrued. If an employee is dismissed within a month, this date becomes the last working day (Clause 2 of Article 223 of the Tax Code).

The tax agent is obliged to transfer income tax on the day the income is paid or the next day in the case of making a settlement with an employee through the cash desk of the enterprise (clause 6 of Article 226 of the Tax Code). The Ministry of Finance explained that these terms should be used in the case of the last settlement with the employee.

From the above it follows that when paying wages to a dismissed specialist, personal income tax must be transferred to the personal income tax card on the same day. In case of payment from the organization's cash desk, tax payment is allowed the next day.

Communication between employee and employer

Income tax on earnings received at the enterprise is calculated and paid by the employer for the personnel. However, he only carries out these operations and reports on them to the state. The tax burden falls on the workers themselves, i.e. 13% of income is deducted from their salary.

To the question of who actually pays the personal income tax, the employee or the employer, the answer is clear. The latter is a tax agent who pays personal income tax instead of employees, but at their expense.

Details when selling an apartment

When selling personal expensive property, such as an apartment, house, land, a citizen receives income subject to personal income tax. Therefore, it is his responsibility to independently calculate the tax and pay it to the budget. You must report your actions to the tax office.

However, the sale of not all property is subject to taxation. It is necessary to pay to the budget 13% of the income received from the sale of property owned by the owner for less than 5 years. Moreover, it does not matter whether he used it or not. The time spent in property begins to count from the receipt of the registration certificate.

Tax legislation provides for the possibility of reducing the tax burden when selling an apartment. Thus, the tax amount can be reduced by using the right to property deduction. This opportunity is convenient when purchasing another residential property in the same year in which the first one was sold.

It is important to know that the use property deduction possible only for working citizens and only once in their life.

The second way to reduce tax when an apartment is sold is to take into account the expenses incurred by the seller when purchasing the sold property.

Example: an apartment owned by a citizen for 2 years was sold to him for 2.5 million rubles. He bought it for 1.8 million rubles. By general rule the tax amount will be 325,000 rubles (2,500,000 x 13%). The tax base can be reduced due to the costs of purchasing this apartment, i.e. by 1.8 million rubles. Therefore, the tax will be (2500,000 – 1800,000) x 13% = 91,000 (rubles).

To use this opportunity, the payment for the apartment must have official confirmation: a purchase and sale agreement reflecting the cost of housing.

Loans and leases

It is necessary to pay income tax under a loan agreement only if a profit is received from it, which the recipient can dispose of. This rule follows from the provisions of Articles 41 and 210 of the Tax Code of the Russian Federation. Such a loan is taxed at the usual rate of 13%.

Upon receipt interest-free loan there is no economic benefit for the borrower. Therefore, there is nothing to tax with personal income tax. But, if such a loan is received from a legal entity, then the borrower receives the benefit in the form of savings on interest on bank loan. According to tax legislation, it is direct income - a material benefit, and is subject to personal income tax.

In case of rent legal entity premises with a citizen, it becomes a tax agent. Therefore, the company has the obligation to calculate, withhold and pay income tax to the budget from rent(Clause 2 of Article 226 and Article 228 of the Tax Code). This responsibility cannot be transferred to the lessor even under the terms of the contract.

The tax is calculated according to the usual rules at a rate of 13% (the lessor is a citizen of the Russian Federation) or 30% (the lessor is a foreigner) of the rental amount. Tax must be calculated each time you make a payment. In fact, you need to transfer the amount to the lessor minus personal income tax.

Insurance and service agreement

From the remuneration of contractors - individuals who are not individual entrepreneurs, the enterprise must withhold and pay personal income tax. In addition, they also pay insurance premiums in the Pension Fund and the Federal Migration Service. Payments to the Social Insurance Fund, when in effect, are not taxed.

Children who own property that is subject to taxation are also taxpayers. But parents or legal representatives pay taxes for them.

If a minor is officially employed, the employer pays personal income tax for him.

What is personal income tax?

Personal income tax (or income tax) is a tax on the income of individuals. It is paid on all income you receive.

If you are officially employed, your employer deducts 13% of your salary to the state every month. This is the standard rate that also applies to taxes on dividends you receive, rents (if you rent out your property) and sales of the property.

In all cases, except for receiving a salary, you will need to report your income on your tax return.

Do I always have to pay tax if I sell an apartment or car?

Not always. If you have been the owner for more than three years, personal income tax is not paid when selling property.

Personal income tax will have to be paid if you sold movable or immovable property (or exchanged your home for another, which is equivalent to its sale) that you owned for less than three years.

Please keep in mind: when selling property, you have the right to tax deduction. An amount of one million rubles is not taxed when selling a home and 250 thousand when selling a car. You can calculate how much you will have to pay using an online calculator.

If you sold the property for less than you bought it for (that is, you did not receive a benefit), no tax is paid. Even if three years have not passed since taking ownership.

What if I inherited the apartment?

In this case, there is no need to pay tax. The same is true if a close relative or family member gave you an apartment or any other property.

But there are exceptions to inheritance. The tax is imposed on remunerations paid to the heirs of the authors of works of science, art, literature, inventions, discoveries and industrial designs.

What tax will I have to pay if I have a car?

Owners of vehicles (vehicles) pay transport tax. Its size depends on the amount of horsepower in the “iron horse”, the region where the owner is registered (in some regions and republics there are increasing coefficients), the type and cost of the vehicle.

The tax office calculates the amount every year.

If your car is stolen, you do not need to pay transport tax: just remember to register the loss officially, through law enforcement agencies.

Please note: tax is imposed on every vehicle that is subject to state registration. That is, cyclists can breathe freely for now.

How much do property owners need to pay?

Real estate owners pay property tax. Objects of taxation include houses, apartments, rooms, garages (or parking space), finished or unfinished buildings, as well as complexes of buildings and structures.

For a long time, the amount of property tax depended on the inventory value of the property. This is the amount determined by the bureau specialist technical inventory depending on the area, utilities, year of construction. Usually, inventory value turned out to be significantly lower than the market price.

But changes were made to the Tax Code. And now in many regions the tax is calculated from 0.1% to 2% of the cadastral value of the apartment, taking into account tax deductions and reduction factors. The amount, as in the case of a vehicle, is calculated by the tax office.

Are there any other taxes for individuals?

Owners of land plots (or those who have the right to use them indefinitely or for life) pay land tax. Its rate varies from 0.025% to 1.5% of the cadastral value of the land: the amount is determined by the authorities of each region.

Individuals can pay excise tax if they export or import excisable goods through customs (this includes alcohol, alcoholic and tobacco products, vehicles, and so on). You can read more about this in Article 181 of the Tax Code of the Russian Federation.

There are also water tax(if you, suppose, decide to provide your home with water from an artesian well drilled by you), fees for hunting and fishing (you can find out more about this in the local society of hunters and fishermen).

Are there any tax benefits?

Yes. For example, pensioners have the right to take advantage of benefits on transport, property and land taxes.

List of those eligible for tax benefits, quite big. You can find out more about this, for example, at this link.

You can also try to get tax deductions: return part of your taxes in connection with expenses for treatment, education, and so on. You can read full information about them.

When and how should you pay taxes?

Taxpayers must file an income tax return by April 30. Personal income tax must be paid by July 15 (in 2017 you will pay for 2016), transport tax - by November 30, land and property tax - no later than December 1.

The tax office sends notifications about how much you owe to the state to your place of residence. Also, which is much more convenient, oh tax debt can be found out .

What happens if I don't pay taxes?

If you do not declare your income and do not pay taxes, you face a large fine (from 20 to 40% of the amount) plus penalties for each day of delay. If the debt exceeds 300 thousand rubles, the punishment may be more severe, including arrest.

Keep in mind: inspectors can only demand tax from you for three previous years. They also cannot charge penalties on amounts for which notifications were not sent.

Sections:

This material will help you understand the main issues that taxpayers have.

Personal income tax(NDFL) is one of the types of direct taxes in Russia. It is calculated as a percentage of total income individuals without including tax deductions and amounts exempt from taxation in the tax base. Personal income tax is paid on all types of income received in a calendar year, both in cash and in in kind. These are, for example, wages and bonus payments, income from the sale of property, royalties for intellectual activity, gifts and winnings, payments for sick leave a number of taxpayers (including when paying temporary disability benefits to notaries, the tax agent is recognized as a notary chamber, and for lawyers - a law bureau, bar association or legal consultation. They are required to calculate, withhold and contribute personal income tax to the budget ().

Personal income tax rate and deadlines for filing a declaration

Main personal income tax rate in Russia it is 13%. For individual species incomes are established. The tax amount is calculated in full rubles, and the tax amount is rounded up to the nearest full ruble if it is 50 kopecks. and more ().

The main part of personal income tax (primarily from wages) is calculated, withheld and transferred to the budget by the employer (tax agent).

Income from the sale of property is declared by the individual independently. In this case, at the end of the year, a declaration is filled out and the amount of tax that the individual must transfer to the budget is calculated. The declaration must be submitted to the local tax office permanent residence(tax registration) until the end of April of the year following the year of receipt of income.

Please note that individuals must submit a declaration of income received in 2018; in this case, they can only use new uniform declarations. The tax must be paid no later than July 15.

At the same time, you can submit a personal income tax return only for the purpose of obtaining tax deductions at any time during the year. The deadline for filing a declaration does not apply to this case.

Moreover, since 2016, taxpayers who received income from which tax agents did not withhold the calculated amount of tax and transferred information about them to the tax authorities, pay tax no later than December 1 of the year following the expired tax period, on the basis of the sent tax authority tax payment notices ( and , ). Thus, starting from 2017, it is not necessary to submit declarations in form 3-NDFL in these cases.

Who needs to submit a declaration?

Personal income tax payers are individuals:

• tax residents of the Russian Federation;
• who are not tax residents of the Russian Federation, in case of receiving income on the territory of Russia ().

Let us remind you that tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months ().

Individuals who have received:

• remuneration from individuals and organizations that are not tax agents, including income from rental agreements or lease agreements for any property;
• income from the sale of own property owned for less than three years () or five years, and property rights;
• income from sources located outside of Russia (with the exception of certain categories of citizens, in particular military personnel);
• income from which tax was not withheld by tax agents;
• winnings from lotteries, sweepstakes, slot machines, etc.;
• income in the form of remuneration paid to them as heirs (successors) of authors of works of science, literature, art, as well as authors of inventions, utility models and industrial designs;
• as a gift real estate, vehicles, shares, shares, shares from individuals (not close relatives) who are not individual entrepreneurs.

In addition, the income tax return must be submitted by:

• individuals applying for a full or partial refund of previously paid personal income tax;
• notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice;

Please note that on behalf of minor child under the age of 18, who has received income subject to personal income tax, the tax is paid by his parent as a legal representative ().

Let's look at examples of when to file a declaration and when not.

The declaration MUST be submitted if:

• you are renting out an apartment. In many cities, a “hunt” has been launched for landlords who do not declare their income. However, many citizens still ignore this responsibility;
• you sold a car that you owned for less than three years. Even if the amount of income you receive is fully covered by the deduction (for example, if the car was sold for less than 250 thousand rubles) (). A declaration is needed in this case to apply the deduction. If your income from the sale was less than 250 thousand rubles, then the fine for failure to file a declaration will be minimal - 1 thousand rubles, since in this case there is no unpaid tax amount. If the taxpayer's income exceeded this amount and he did not file a tax return, he will be charged a fine in the amount of 5% of the unpaid tax. fixed time the amount of tax payable on the basis of the declaration for each full or partial month from the day established for its submission, but in an amount not exceeding 30% of the tax payable ().
• you want a tax refund. For example, you bought an apartment or you paid tuition fees and want to claim a deduction;
• your devoted admirer, who is not your relative, gave you a car;
• the organization gave you a car. The fact is that gifts from organizations are taxed if their value exceeds 4 thousand rubles. ().

The declaration DOES NOT NEED to be submitted if:

• you sold a car (or other property) that you have owned for more than three years;
• you work part-time in several places, as well as under civil contracts, you receive remuneration from organizations from which they have already withheld tax. You can find out whether tax was withheld from you by looking at the documents that accompanied the payment or request a 2-NDFL certificate. Employers and any sources of payments must withhold tax - this is their responsibility, violation of which is fraught with fines;
• your brother gave you a car. Let us remind you that gifts from close relatives are exempt from taxation.

Let us make a reservation that in the examples with gifts we are talking specifically about things you received under a gift agreement.

One individual gave a car to another free of charge. Both individuals are tax residents of the Russian Federation and are not recognized as family members or close relatives. At what rate will personal income tax be calculated when receiving property free of charge?

Income arising from the recipient upon receipt of a car as a gift is subject to personal income tax at a tax rate of 13%.

Thus, personal income tax taxpayers are individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation but are not tax residents of the Russian Federation (). According to the object of taxation for individuals who are tax residents, income received from sources in Russia and (or) from sources outside Russia is recognized. At the same time, income for the purposes personal income tax calculations economic benefit in monetary or in-kind form is recognized, taken into account if it is possible to evaluate it and to the extent that such benefit can be assessed, and determined in accordance with (). According to, when determining the tax base, all income received by the taxpayer, both in cash and in kind, or the right to dispose of which he has acquired, is taken into account, as well as income in the form material benefit, determined in accordance with . Thus, in the case under consideration, the recipient individual has income in the form of a car received free of charge.

The list of income not subject to personal income tax (exempt from taxation) has been established. According to this, income in cash and in kind received from individuals as a gift is not subject to personal income tax (exempt from taxation), with the exception of cases of donation real estate, vehicles, shares, interests, shares, unless otherwise provided.

Income received as a gift is exempt from taxation if the donor and donee are family members and (or) close relatives in accordance with (spouses, parents and children, including adoptive and adopted parents, grandparents and grandchildren, full-born and half-brothers and sisters (having a common father or mother) (). Since the donor and donee in the situation under consideration are not recognized as family members and (or) close relatives in accordance with, the case in question does not fall under the exemption conditional on. Consequently, income received in kind in the form of a car as a gift is subject to personal income tax on a general basis. At the same time, the donee in in this case must independently calculate and pay personal income tax ().

A straightforward reading of this norm can lead to the conclusion that it is applicable only in cases where the donor is an organization or an individual with the status of an individual entrepreneur. At the same time, there are special rules for determining the tax base for personal income tax for income in kind received as a gift from individuals (who are not individual entrepreneurs), not installed. In addition, tax legislation does not clarify what documents must be used to confirm the value of the gift. At the same time, regulatory authorities explain that the tax base in relation to the case under consideration, it is calculated by the taxpayer based on the prices existing on the date of donation for the same or similar property and property rights. If the price of a car under a gift agreement corresponds to the above prices, the value of the gift specified in the gift agreement ( , ; , ; ) can be used to calculate the tax base for personal income tax. Let us note that, in the opinion of the tax authorities, revision of the results of the taxpayer’s declaration of income in the form of property received as a gift is unacceptable ().

In addition, the donee must, no later than April 30, 2019 (for income received in 2018), submit a tax return to the tax authority at the place of his registration (,). In accordance with total amount tax calculated on the basis of a tax return is paid at the taxpayer’s place of residence no later than July 15 of the year following the expired tax period.

Close relatives entered into a gift agreement among themselves. At the time of certification of the transaction, the notary did not request any additional documents, confirming close relationship (for example, birth certificates, marriage certificates, etc.). Are the parties to the agreement or one of the parties obligated to submit documents confirming a close relationship to any government authorities so that the recipient does not pay personal income tax?

Powers to monitor compliance with legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment (transfer) of taxes to budget system Russian Federation taxes, including the right to carry out tax audits, to demand the elimination of identified violations of the legislation on taxes and fees and to monitor the implementation of these requirements, to collect tax arrears, as well as corresponding penalties, interest and fines, are within the competence of the tax authorities (Article 6-7 of the Law of the Russian Federation of March 21, 1991 No. 943-I " ").

In such situations, some representatives of regulatory authorities recommend submitting to the tax authority documents (information) confirming the relationship between the donor and the donee, however, such submission is not mandatory, the legislation does not establish sanctions for failure to submit to the tax authority by a taxpayer who received income in the form of an apartment under a gift agreement or other real estate, documents that confirm his close relationship with the donor.

Additionally, we note that, as follows from, individuals who have received income that are exempt from tax personal income tax taxes in accordance with, are not required to submit a personal income tax return to the tax authority in connection with the receipt of such income.

Thus, an individual who received from close relative property (apartment) as a gift is not required to be submitted to the tax authority (as well as to other government bodies, organizations or their officials) documents that confirm a close relationship with the donor, in order to exempt the income received from personal income tax. At the same time, it has the right to submit such documents (copies thereof) on its own initiative (a copy of the birth certificate, a copy of the marriage certificate, etc., depending on the relationship). The tax authority has the right to request explanations (documents) from the taxpayer in connection with the receipt by such a taxpayer of income in the form of property received as a gift and the lack of payment of personal income tax on this income (,).

Two citizens want to draw up an equivalent agreement for the exchange of apartments (without additional payments). The first citizen is the owner two-room apartment less than three years and received a property deduction for this apartment in in full. The second citizen is the owner three-room apartment for more than three years, I did not receive a property deduction. Both citizens indicate in the exchange agreement the same price for both a two-room and a three-room apartment - 2 million rubles. Will each of them have to pay personal income tax and in what amount?

Under an exchange agreement, each party undertakes to transfer one product into the ownership of the other party in exchange for another (). In accordance with the barter agreement, the rules on purchase and sale are applied if this does not contradict the rules and essence of the barter. In this case, each party is recognized as the seller of the goods, which it undertakes to transfer, and the buyer of the goods, which it undertakes to accept in exchange. In accordance with, unless otherwise follows from the exchange agreement, the goods to be exchanged are assumed to be of equal value.

Thus, under an agreement for the exchange of apartments, each of the parties is recognized as the seller of their property and at the same time as the buyer of the property received in exchange.

Accordingly, for the purposes of personal income tax taxation, barter should be considered as two counter transactions for the sale of property within the framework of one transaction with payment in kind, to which the general rules of personal income tax are applied, including the procedure for using property tax deductions (). Therefore, when making an exchange, the tax base is determined by each party to the exchange agreement (,). Taxable amount Personal income tax received under an apartment exchange agreement, in this case is determined based on the cost of the apartments specified in the agreement.

Taking into account the period of stay of the exchanged objects, one of the parties to the exchange agreement, who has owned the apartment for more than three years, is exempt from paying personal income tax on income from the sale of a three-room apartment when carrying out an exchange operation.

The second party to the exchange agreement has the right, at his choice, to take advantage of a property tax deduction when selling a two-room apartment, the amount of which is no more than 1 million rubles. in relation to income received from the sale of an apartment, or reduce income from the sale of this apartment by the amount of expenses associated with its acquisition, provided that these expenses are documented. At the same time, apply for a property tax deduction in connection with the purchase of an apartment under an exchange agreement in the amount of actual expenses incurred, but not more than 2 million rubles. can only be an individual who has not used this right.

My parents had 2 dorm rooms. One room belonged to them 1/2 each, and the second belonged to my minor son (he is 6 years old). They sold these rooms and bought an apartment, so the child now has a 1/3 share in the apartment. I have a question: is it necessary to submit a declaration for the sale of shares to minors?

Thus, on behalf of a minor child who received taxable income from the sale of real estate (if this property was owned by him for less than three years), a tax return is filled out and signed by his parent as the legal representative of his minor child.

When declaring the specified income minor child has the right to receive property tax deductions in connection with the sale and acquisition (provided that the share of the apartment was purchased in the same year and this tax deduction was not previously provided).

An application for a deduction for the costs of purchasing a 1/3 share of an apartment is also filled out and signed by the parent of a minor child.

The obligation to pay this tax must be fulfilled within the established tax legislation term. A payment document for tax payment is issued in the name of a minor child and signed by the child’s legal representative. Tax payment on behalf of the child is also carried out by his legal representative at the expense of his personal Money.

I want to receive a property deduction when buying an apartment, in addition to my main place of work, I am an individual entrepreneur. Do I need to submit two income declarations (as an individual to receive a property deduction and as an individual entrepreneur), or can all income be indicated in one declaration?

A person recognized as a taxpayer for one or more taxes, who does not carry out transactions that result in the movement of funds in his bank accounts (at the organization’s cash desk), and who does not have objects of taxation for these taxes, represents. The unified tax return is submitted to the tax authority at the place of residence of the individual no later than the 20th day of the month following the elapsed quarter, half-year, 9 months, calendar year ().

The tax return is submitted indicating the TIN. The taxpayer signs the tax return, confirming the accuracy and completeness of the information specified in the tax return ().

For the purpose of a uniform approach to the procedure for providing the most popular social and property tax deductions, as well as the return of overpaid personal income tax, the Federal Tax Service of Russia sent lists and samples of filling out documents attached by taxpayers to tax returns for personal income tax ().

Property tax deduction can be provided:

• upon completion of the relevant tax period after the taxpayer submits a personal income tax return (in this case, the funds are transferred to the taxpayer directly by the tax authority) ();
• before the end of the corresponding tax period (in this case, the deduction is provided by the tax agent) ().

Moreover, if in a tax period the property tax deduction cannot be used in full, its balance can be transferred to subsequent tax periods until it is fully used.

The basic personal income tax rate in Russia is 13%.

The tax rate is set at 35% in relation to:

• the cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services, to the extent that they exceed 4 thousand rubles;
• interest income on deposits in banks to the extent that they exceed the amounts specified in (for example, for ruble deposits - refinancing rate + 5%);
• the amount of savings on interest when taxpayers receive borrowed (credit) funds in excess of the amounts specified in (for example, for interest expressed in rubles - 2/3 of the refinancing rate over the amount of interest calculated based on the terms of the agreement);
• in the form of a fee for the use of funds of members of a credit consumer cooperative (shareholders), as well as interest for the use by an agricultural credit consumer cooperative of funds raised in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative, to the extent that the amount of the specified fee exceeds , interest accrued over the amount of the fee, interest calculated based on the refinancing rate + 5%.

The tax rate is set at 30% in relation to all income received by individuals who are not tax residents of the Russian Federation, with the exception of income received:

• in the form of dividends from equity participation in the activities of Russian organizations in respect of which tax rate set at 15%;
• from implementation labor activity, in respect of which the tax rate is set at 13%;
• from carrying out labor activities as a highly qualified specialist, in respect of which the tax rate is set at 13%;
• from the implementation of labor activities by 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 jointly moved to permanent residence in Russia, in respect of whom the tax rate is set at 13%;
• from the performance of labor duties by crew members of ships flying the State Flag of the Russian Federation, in respect of which the tax rate is set at 13%;
• from carrying out labor activities foreign citizens or stateless persons, recognized refugees or those who have received temporary asylum in the territory of the Russian Federation, in respect of whom the tax rate is set at 13 percent;
• in the form of dividends on shares (stakes) of international holding companies that are public companies on the day such a company decides to pay dividends, in respect of which the tax rate is set at 5%.

The tax rate is set at 9% for income in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as for the income of the founders trust management mortgage coverage obtained on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before January 1, 2007.

Income exempt from taxation

Typically, whether a payment is taxable or not is determined by the source of the payment. However, if this source is not an organization, then it is necessary to know which income is exempt from taxation.

In particular, the following types of income of individuals are not subject to taxes:

• state benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensation. At the same time, benefits that are not subject to taxation include unemployment benefits, maternity benefits;
• state pensions pension provision and insurance pensions, a fixed payment to the insurance pension (taking into account the increase in the fixed payment to the insurance pension) and a funded pension;
• amounts lump sum payments(including in the form financial assistance), carried out, for example:
  • employers to family members of a deceased employee, a retired former employee, or an employee, a retired former employee, in connection with the death of his family member(s);
  • employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, paid during the first year after birth (adoption), but not more than 50 thousand rubles for each child.
• scholarships;
• income of taxpayers received from the sale of livestock, rabbits, nutria, poultry, wild animals and birds grown on private farms located on the territory of the Russian Federation, livestock products, crop production, floriculture and beekeeping, both in natural and processed forms;
• income of members of a peasant (farm) household;
• income received by individual residents of the Russian Federation from the sale of real estate, as well as shares in this property that were owned by the taxpayer for three years or more (or five years), as well as from the sale of other property that was owned by the taxpayer for three years or more (this does not apply to the sale of securities);
• income in cash and in kind received from individuals through inheritance, with the exception of remuneration paid to the heirs (legal successors) of the authors of works of science, literature, art, as well as discoveries, inventions and industrial designs;
• income in cash and in kind received from individuals as a gift, except for cases of donation of real estate, vehicles, shares, shares, shares. Any gifts (including apartments and cars) are exempt from taxation if the donor and recipient are members of the same family and (or) close relatives (spouses, parents and children, including adoptive and adopted parents, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters);
• prizes in cash and (or) in kind received by athletes;
• the amount of the taxpayer's tuition fees;
• income not exceeding 4 thousand rubles received on each of the following grounds for the tax period:
  • the value of gifts received by taxpayers from organizations or individual entrepreneurs;
  • the cost of prizes in cash and in kind received by taxpayers at competitions and competitions;
  • the amount of financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age;
  • reimbursement (payment) by employers to their employees, their spouses, parents and children, their former employees (age pensioners), as well as disabled people for the cost of medications purchased by them (for them), prescribed to them by their attending physician. Exemption from taxation is provided upon presentation of documents confirming the costs of purchasing these medicines;
  • the cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods (works, services);
  • amount of financial assistance provided to disabled people public organizations disabled people;
• maternal (family) capital funds;
• income of soldiers, sailors, sergeants and foremen passing through military service by conscription, as well as persons called up for military training, in the form of monetary allowance, daily allowance and other amounts received at the place of service, or at the place of military training;
• amounts of partial payment from funds federal budget cost of a new one motor vehicle as part of an experiment to stimulate the acquisition of new vehicles to replace those that are out of service and handed over for recycling;
• employer contributions to savings part labor pension, in the amount of paid contributions, but not more than 12 thousand rubles. per year per each employee in whose favor contributions were paid by the employer.

A complete list of income exempt from taxation is contained in.

If the salary is issued from the cash register, then personal income tax must be paid to the budget no later than the day the cash is received from the bank for its issuance, i.e. on the same day that cash is withdrawn from the check. But what should an accountant do if an employee fails to show up to collect his salary?? In this case, is it not necessary to write any applications to the INFS for a personal income tax refund, and subsequently pay it again (on the day the employee receives the money)?

This general rule for personal income tax from salary (clause 6). At the moment when the salary is accrued, there is no need to withhold tax and transfer it to the budget. There was no payment of income (clause 4 of Article 226 of the Tax Code). The tax must be transferred to the budget only the next day after the employee receives the money. When an organization withdraws money from a bank account to pay salaries, it needs to transfer personal income tax withheld from employee income. If one of the employees cannot receive a salary from the cash register within the time period established by the organization - for example, due to illness, it is deposited (that is, it is considered received with a deferment). At the same time, there is no need to return personal income tax from the budget - it does not contain such a procedure. Upon returning to work after illness, the employee will receive the amount of salary minus personal income tax from the cash register.

Therefore, the fact that the employee received his salary later does not in any way affect the organization’s calculations with the budget. Transfer the tax on the day following the date of actual payment of your salary.

If the deadline for paying personal income tax on deposited wages is not important for the organization, it does not need to be postponed until the employee receives the money.

It is more convenient for an accountant to transfer taxes for all employees in one payment order. Therefore, an organization can pay personal income tax on the entire salary - both paid and deposited - in one payment. This option can be justified by the fact that the deposited salary has already been accrued. You withhold and pay personal income tax at the expense of the employee’s income, and not at the expense of the tax agent, which is prohibited (clause 9 of Article 226 of the Tax Code).

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When to transfer personal income tax?

When should a tax agent transfer personal income tax?

When calculating salaries, bonuses, benefits. It contains tips on real examples when to pay.

TRANSFER DEADLINES, PAYMENT OF NDFL 2020

Who lists	Income options	Payment deadline	Place of payment
Tax agent	When paying benefits for temporary disability (including benefits for caring for a sick child)	No later than the last day of the month in which such payments were made (paragraph 2, paragraph 6)	Paid to the inspectorate where the tax agent is registered (paragraph 1, clause 7, article 226 of the Tax Code of the Russian Federation) Entrepreneurs on UTII (patent) transfer tax to the inspectorate at the place of business (paragraph 4, paragraph 7, article 226 of the Tax Code of the Russian Federation)
	When paying vacation pay
	Based on income from the sale of securities	No later than one month from the earliest of the following dates: – end date of the corresponding tax period; – the date of expiration of the last agreement based on the start date of the agreement on the basis of which the tax agent paid the income; – date of payment of money (transfer of securities). This is stated in paragraph 9 of the Tax Code of the Russian Federation
	In other cases (regardless of the method of payment of income)	No later than the day following the day of payment of income (paragraph 1, clause 6, article 226 of the Tax Code of the Russian Federation)
Taxpayer who is not an entrepreneur	For income declared in the declaration in form 3-NDFL	Until July 15 of the year following the expired tax period (calendar year) (clause 4)	Paid at the taxpayer’s place of residence (clause 4 of article 228 of the Tax Code of the Russian Federation)
	For income on which tax was not withheld by the tax agent
Entrepreneur	For income declared in the declaration in form 4-NDFL:		Paid to the residence inspectorate (clause 6, clause 1 of the Tax Code of the Russian Federation)
	– the first half of the current tax period (year);	No later than July 15 of the current year (Subclause 1, Clause 9, Article 227 of the Tax Code of the Russian Federation)
	– III quarter of the current year;	No later than October 15 of the current year (Subclause 2, Clause 9, Article 227 of the Tax Code of the Russian Federation)
	– IV quarter of this year	No later than January 15 of the following year (Subclause 3, Clause 9, Article 227 of the Tax Code of the Russian Federation)
	Payment of tax on the amount of income actually received in the tax period minus those paid in this year advance payments	No later than July 15 of the year following the expired tax period (clause 6 of article 227 of the Tax Code of the Russian Federation)

Note: If the total amount of tax withheld is less than RUB 100, it is added to the tax due next month. This cannot be done only with tax accrued in December ().

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Payment terms: salary, advance, bonuses, benefits, compensation

When calculating salaries, bonuses, benefits. It provides tips using real examples on when to pay. If you are late with the calculation and pay the money later, the organization faces administrative and financial liability (parts 6 and 7). And to the head of the organization - criminal liability(Article 145.1 of the Criminal Code of the Russian Federation).

Personal income tax on bonuses, tax payment deadlines for monthly payments

When paying bonuses based on the results of work for the month, which are part of the salary, the date of actual receipt of income is recognized as the last day of the month for which the bonus was accrued. In this case, personal income tax on premiums paid after the end of the month must be transferred no later than the date following the day the income was paid. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated March 26, 2018 No. 03-04-06/18932.

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What act can establish the terms of payment of wages?

The salary payment day can be established by one of three documents: internal labor regulations, a collective agreement or employment contract. There is no need to specify payment terms in all of these documents at once. This is stated in the letter of the Ministry of Labor dated September 23, 2016 No. 14-1/OOG-8532.

In addition, you can complain about delayed payments to. Yours. He will suggest the right solution.

In the article we will consider new order settlements with employees, we will analyze the possible liability of organizations for violation of payment deadlines. Should an employer, in the event of a delay in payment of wages, pay it taking into account monetary compensation...

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Date of actual receipt of income for personal income tax payment from 2020

In order to transfer personal income tax to the budget on time, you need to determine:

• income date();
• day on which the organization must withhold personal income tax ();
• deadline for payment of personal income tax (depending on the method of payment of income) (clause 6 of article 226 of the Tax Code of the Russian Federation).

Date of receipt of income– this is the day when the object of personal income tax taxation arises. Determine it depending on the type of income. Conventionally, income from which personal income tax must be withheld by tax agents can be divided into two groups:

1. income related to wages;
2. income not related to wages.

The first type of income, in particular, includes:

• salary;
• bonuses;
• remuneration based on work results for the year;
• additional payments for performing work of various qualifications, when combining professions, when working overtime (night), on holidays, etc.

A complete list of payments that can be classified as wage-related income is given in Labor Code RF.

The second type includes all other income, for example:

• dividends;
• income by ;
• material benefit;
• financial assistance, etc.

The dates of receipt of income for personal income tax purposes are shown in the table below.

Type of income	Income form	Date of actual receipt of income	Base
Income in the form of wages	In cash or in kind	The last day of the month for which the employee is paid If an employee is fired before completion calendar month– the last working day for which the employee was paid a salary
Non-salary income	Cash income	1. Day of payment of money from the cash register 2. The day the money is transferred to the bank account 3. Day of transfer of money on behalf of the recipient of income to third party accounts	subp. 1 clause 1 art. 223 Tax Code of the Russian Federation
	Income in kind	1. Day of transfer of inventory items 2. The day of completion of work (services) in the interests of a person 3. The day of payment (in whole or in part) per person for goods, works, services or property rights	subp. 2 p. 1 art. 223 Tax Code of the Russian Federation
	Income in the form of material benefits	1. When using borrowed funds: the last day of each month during the period for which the loan (credit) was provided, if interest rate according to him less: – 2/3 of the refinancing rate when receiving money in rubles; – 9 percent per annum when receiving money in foreign currency 2. When purchasing securities: – or the day of acquisition of securities at prices below market prices; - either day free receipt valuable papers; – or the day of payment for securities (if payment occurs after the transfer of ownership to securities) 3. When purchasing goods (works, services) from interdependent persons: day of purchase of goods (works, services)	subp. 3 and 7 paragraph 1 art. 223 Tax Code of the Russian Federation
	Income arising from the offset of similar counterclaims	Day of offset of counter homogeneous claims	subp. 4 paragraphs 1 art. 223 Tax Code of the Russian Federation
	Income as a result of writing off a citizen’s bad debt from the organization’s balance sheet	The day this debt is written off	subp. 5 p. 1 art. 223 Tax Code of the Russian Federation
	Income arising in connection with compensation travel expenses(for example, if expenses are not confirmed or are reimbursed in excess of current standards)	The last day of the month in which the advance report is approved after the employee returns from a business trip	subp. 6 clause 1 art. 223 Tax Code of the Russian Federation
	Income in the form budget funds received for the implementation of measures related to reducing tensions in the labor market	1. Date of recognition of expenses for the implementation of measures related to reducing tensions in the labor market (in terms of income spent in accordance with their intended purpose during three tax periods (starting from the tax period in which the income was received)) 2. The last day of the tax period in which the conditions for disbursing income were violated (if such a violation was committed) 3. Last day of the third tax period (in terms of income that was not used in accordance with its intended purpose)

Personal income tax is withheld from wages at the time of the final calculation of the employee’s income at the end of the month, and not on the last day of the month

The tax agent withholds and transfers personal income tax to the budget from wages once a month. This is done when the income is actually paid after the end of the month for which this tax amount was calculated. Letter of the Ministry of Finance dated July 10, 2014 No. 03-04-06/33737.

Paid personal income tax in advance - you will have to remit the tax again

The Ministry of Finance reminds: transfer of personal income tax in advance, that is, before the date of actual receipt of income by an individual, is not allowed.

As is known, for personal income tax purposes, the date of receipt by an employee of income in the form of wages is the last day of the month for which the wages were accrued.

If the employer transferred the “salary” personal income tax to the budget ahead of schedule, i.e. in violation of the established procedure, he can apply to the Federal Tax Service with an application for the return of the overpaid amount as erroneously transferred. In this case, you will need to pay personal income tax again, but this time in accordance with all the rules. This will have to be done regardless of whether the initial payment has been returned from the budget to the employer’s account or not.

note that there is one exception to this procedure: personal income tax with December salary which is due to New Year's holidays paid ahead of schedule.

But the Federal Tax Service says that personal income tax on employees’ income in the form of vacation pay must be transferred strictly on the day they are paid

Because in their opinion, vacation pay does not relate to income in the form of wages.

Moreover, this department notes that if tax officials discover during an audit that the tax was not transferred simultaneously with vacation pay, then they have the right to impose a fine of 20 percent of the tax amount (). It will most likely not be possible to cancel it either in a higher tax department or in court, since the Presidium of the Supreme Arbitration Court of the Russian Federation has adopted an unequivocal position

Can an organization transfer personal income tax to the budget in advance, before issuing salaries to staff?

It can't, because in general personal income tax rule can only be withheld from the employee’s income at the time of payment (clause 4 of Article 226 of the Tax Code). Income in the form of wages arises on the last day of the month for which it was accrued (the last working day of employees dismissed before the end of the month). This is stated in paragraph 2 of Article 223 of the Tax Code.

The tax agent has the obligation to transfer personal income tax to the budget only after the tax has been withheld. And the tax amount can be withheld only when the salary is actually issued from the cash register or when it is transferred to the employee’s bank account. Before income is paid, it is impossible to transfer personal income tax to the budget. This is confirmed by letters from the Ministry of Finance dated 02/01/2016 No. 03-04-06/4321, dated 07/10/2014 No. 03-04-06/33737, Federal Tax Service dated 07/25/2014 No. BS-4-11/14507.

The amount that the tax agent paid in advance cannot be offset against employee tax debt. Explanation: pay tax on account own funds tax agents are prohibited (clause 9 of Article 226 of the Tax Code). The amount transferred by the tax agent in advance cannot be recognized as tax. Inspectors consider it as paid by mistake, which can only be returned to the current account. Regardless of whether you returned the erroneous payment or not, you will have to transfer the full amount of tax to the budget after the actual payment of the salary (letter of the Ministry of Finance dated December 15, 2017 No. 03-04-06/84250).

However, in the situation under consideration there is no reason to fine tax agent under Article 123 of the Tax Code. There is no offense for which liability is provided for in this article. The tax amount has been received by the budget and there is no arrears due to the tax agent. Based on the conclusions made by the Presidium of the Supreme Arbitration Court in Resolution No. 784/13 dated July 23, 2013, the Federal Tax Service warns tax inspectorates: It is illegal to fine organizations that pay personal income tax early (letter No. BS-4-11/19716 dated September 29, 2014).

In court, you can prove the legality of early payment of personal income tax if you have reflected the amount of tax in your accounts and there are supporting primary documents

According to tax law, you have the right to pay taxes early. This right applies not only to taxpayers, but also to tax agents (clauses 1 and 8). The main thing is that by the time the tax is paid, the tax agent has such an obligation.

The tax agent has an obligation to transfer personal income tax if the following conditions are simultaneously met:

• the head of the organization approved the payroll for the payment of salaries;
• on personal income tax amount, which must be withheld from the income of each employee, there is an entry on the credit of account 68 subaccount “Calculations for personal income tax”.

Under such conditions, the organization can transfer the withheld amount of personal income tax to the budget ahead of schedule. The inspectors will have no reason to recognize this amount as paid at the expense of the tax agent. The legal position allowing such a conclusion is formulated in the resolutions of the Presidium of the Supreme Arbitration Court dated July 27, 2011 No. 2105/11, dated December 17, 2002 No. 2257/02. There are examples in district arbitration practice court decisions, adopted taking into account this position (see, for example, the resolution of the Federal Antimonopoly Service of the North-Western District dated December 10, 2013 No. A56-16143/2013).

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If an employer transfers personal income tax before paying wages, the tax will not be considered paid, and will there be a fine?

The obligation to transfer personal income tax to the budget arises from the tax agent only after the tax has actually been withheld from the funds paid to the taxpayer. Therefore, if an employer paid personal income tax before paying wages, he will have to pay the tax again, despite the presence of an overpayment. This conclusion follows from the decision of the Federal Tax Service of Russia dated 05/05/16, the last day of work of an employee in the company if he quits before the end of the month.

Until one of these dates has arrived, the company cannot determine the amount of income subject to personal income tax. Therefore, when paying personal income tax advance don't hold.

What if you hold it? Tax authorities believe that amounts withheld prematurely are not taxable. This means that it must be paid again - on the day the employee receives income in the form of salary.

If the company did not do this, it means that it underpaid personal income tax to the budget. The fine for this violation is 20 percent of the underpaid amount. True, the tax withheld from the advance payment can be returned from the budget as an erroneous payment.

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The court decided that personal income tax can be transferred before the salary is paid!

The fact that personal income tax is transferred before the employee receives wages, does not mean that the tax was not paid, and, accordingly, is not the basis for a fine under Article 123 of the Tax Code for non-payment of personal income tax. This conclusion was reached by the Federal Antimonopoly Service of the North-Western District in its resolution dated December 10, 2013 No. A56-16143/2013.

Personal income tax can be transferred to the budget even before the payment of wages!!!

Paying personal income tax before paying employees salaries does not indicate the presence of arrears for this tax. Therefore, in the case of early tax transfer, inspectors do not have the right to fine the tax agent on the basis of Article 123 of the Tax Code of the Russian Federation. This conclusion, favorable for companies, follows from the letter of the Federal Tax Service of Russia dated September 29, 2014 No. BS-4-11/19716. Thus, officials revised their position on this issue, which is given above.

New position of the tax department

In a new letter, tax officials came to the opposite conclusion. Federal Tax Service specialists reminded that the fine provided for is levied in case of failure to withhold or transfer the tax amount within the prescribed period.

At the same time, payment of tax before the date of payment of income does not indicate non-transfer of personal income tax and the presence of arrears. Consequently, it is impossible to fine under Article 123 of the Tax Code of the Russian Federation in case of early payment of tax.

At the same time, to support their position, the authors of the letter referred to the resolution of the Presidium of the Supreme Arbitration Court dated July 23, 2013 No. 784/13. It explains: the duty of the tax agent to transfer the tax is considered fulfilled from the moment the order is presented to the bank for the transfer to the appropriate account Federal Treasury funds from a bank account if there are sufficient funds on it cash balance on the day of payment. Note that in this resolution We were talking about transferring personal income tax using the erroneous OKATO. However, the main tax department believes that in case of payment of tax before the date of payment of income, inspectors should take into account precisely this resolution of the Presidium of the Supreme Arbitration Court. Thus, if the payment slip indicates the correct account of the Federal Treasury and the money went to the budget, then, based on the meaning, the tax is considered paid, and the enterprise has no personal income tax debt. Accordingly, there are no grounds for a fine.

Examples of court decisions that are positive for companies are also contained in the decisions of the Federal Antimonopoly Service of the North-Western District dated 12/10/13 No. A56-16143/2013, dated 02/04/14 No. A26-3109/2013.

The courts justify their position as follows. Despite the fact that tax legislation indeed prohibits paying personal income tax at the expense of tax agents, Article 45 of the Tax Code allows the taxpayer to fulfill the obligation to pay tax ahead of schedule. The rule on early payment of taxes also applies to tax agents (clause 8, article 45, clause 2).

The Resolution of the Presidium of the Supreme Arbitration Court dated July 27, 2011 No. 2105/11 clarifies that early payment means the transfer of tax if there is such an obligation after the end of the tax (reporting) period, when the tax base is formed and the amount of tax is determined, but before the payment deadline.

From the same date there is another letter from the Federal Tax Service (Letter of the Federal Tax Service of Russia dated September 29, 2014 N BS-4-11/19714@), in which Tax Service it says in plain text that the transfer of personal income tax by an organization in advance is prohibited.

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Personal income tax can be transferred to the budget a few days before the payment of salaries

Tax officials assessed additional personal income tax and penalties in the amount of 1.5 million rubles to the company, and also held them accountable on the basis of. The reason was that personal income tax was transferred to the budget one or two days before salaries were paid. And according to the law, personal income tax must be withheld directly from the taxpayer’s income upon their actual payment (clause 4). In addition, payment of tax at the expense of tax agents is not allowed (clause 9). Since the company transfers tax before the payment of wages, it turns out that personal income tax is not withheld from the employee’s income, but is paid from the organization’s funds.

The court's decision

The courts decided that there were no grounds to hold the company liable. Constitutional Court RF in the determination dated January 22, 2004 No. 41-O, he explained: the independence of tax agents in fulfilling the obligation to transfer taxes withheld by them consists in paying taxes on their own behalf and at the expense of the funds that they withheld from the amounts of payments made. In the situation under consideration, the company calculated and withheld personal income tax from the income of employees. The amount of tax transferred to the budget corresponds to the amount withheld as personal income tax. This means that the organization has fulfilled its obligation to withhold tax from funds paid to the taxpayer and transfer the tax to the budget. The fact that an enterprise transferred tax in advance (one or two days before the payment of wages) cannot be a reason either to bring it to justice on the basis of Article 123 of the Tax Code of the Russian Federation, or to re-collect the amount of tax and accrue penalties (resolution of the AS North Western District from 09/17/14