What is personal tax. Taxes of individuals (citizens) paid in Russia
Personal Income Tax (PIT)- Mandatory tax payments on personal income. As a rule, the tax base is the wages of citizens. the procedure for the mandatory calculation and payment of personal income tax, in the territories of all subjects of the country, the Tax Code of the Russian Federation, Chapter 23, dedicated to this type of tax, according to which personal income tax is paid by both residents of the Russian Federation and non-residents (⊕ ). Residents - individuals who are on the territory of the Russian Federation for more than 183 days within 12 months, pay this tax from all income received on the territory of all subjects of Russia and abroad. Territorial boundaries do not matter. Non-residents pay mandatory tax only on the income they receive from sources located exclusively on the territory of all constituent entities of the Russian Federation.
We will consider not only the concept of the tax on personal income itself, but also give its main characteristics, give examples, touch upon the procedure for paying this most massive tax and the features of reporting to the tax office. The materials will be useful not only for professional financiers and accountants, but also for citizens who are directly affected by this tax.
Personal income tax: in brief
What income is subject to income tax?
From the salary of all employees, employees of the company, the employer withholds personal income tax and pays it to the state budget. It does not incur any costs. An employee of the company receives a salary already with the deduction of this tax. Here you can find an example of calculating the tax deducted from the salary of employees.
What other incomes of citizens are subject to personal income tax? We suggest that you familiarize yourself with an approximate list of such incomes. Personal income tax is subject to:
- salary of citizens;
- Financial assistance (some of its types);
- Prizes and gifts;
- Dividends, interest;
- Income from the delivery and sale of property of citizens;
- Services provided under concluded civil and legal contracts;
- Revenue of private entrepreneurs, as well as private lawyers and notaries;
- Other types of income.
In the Tax Code of the Russian Federation, you can also find a complete list of all those incomes from which personal income tax is not withheld.
Such types of income are not subject to mandatory taxation, such as: certain types of material assistance related to payments guaranteed by the state at the birth of a child, payments in connection with natural disasters, the death of a loved one. Compensation payments that are due to the reduction of employees, government payments, except for sick leaves, and some types of travel expenses are not taxed. If travel allowances were issued in the amount of at least 700 rubles when traveling through the territory of the Russian Federation and up to 2,500 rubles when leaving the country, then personal income tax is not paid on daily allowances. There is also no tax withheld from the costs associated with the transfer from the airport to the destination.
The tax code of the Russian Federation has a list in the form of a list of other incomes that are not subject to personal income tax by law (see →)
As for sick leave, in accordance with Article 217 of the Tax Code of the Russian Federation, personal income tax in the new edition, personal income tax is withheld from all sick leave, and a worker or employee of an enterprise, regardless of the organizational form of ownership, receives an allowance with a minus of this tax.
Payers of personal income tax
The employer pays the tax from wages, in this case he acts in a new role - as a tax agent. He fills in all the necessary reporting documentation and pays tax to the state budget. For such types of income as gifts, winnings, taxes and income from the lease or sale of property, the employee (individual) pays the tax himself. Before that, he fills out a declaration, and then submits it to the tax authority at the place of residence, and also pays the required amount to the bank, in the manner prescribed by law. Private entrepreneurs independently draw up financial reports and report to the tax authorities ⊕
Financial reporting for personal income tax
The report is submitted to the tax authority at the place of residence based on the results of the previous calendar year. Employers fill out a 2-NDFL certificate for each working employee of the enterprise. This financial document reflects all income for the past year. In addition, a register of information on the income of individuals is filled out. All this documentation must be submitted to the tax office at the place of residence of the payer before 01.04, which follows the year of the reporting period. Persons engaged in any legitimate private practice, individual (private) entrepreneurs fill in the 3-NDFL tax return and submit it, observing the same conditions, until 30.04, which follows the reporting period.
All individuals who independently report to the tax office fill out the 3-NDFL declaration and submit it before April 30 of the next year.
The procedure and terms of payment of personal income tax
The tax is paid monthly, before the wages of the employees (employees) of the company are issued. Individuals pay the tax on their own until 15.07, which follows the year they received their income. Individuals and those in private practice pay tax 3 times a year.
Advance payments to private entrepreneurs are calculated by the tax authorities on their own, they receive a notification by mail or e-mail. According to this notice, they pay this personal income tax according to the following scheme:
- for the period from January - June - until July 15;
- from July - September - until October 15;
- from October - December - until January 15.
Compliance with the rules for calculating and paying personal income tax will save the heads of companies, private entrepreneurs, those who provide other types of taxable services from trouble after tax audits.
How to file a personal income tax return
The declaration can be submitted to the tax authority in three ways:
- in person or by proxy;
- by mail, an inventory of the attachment (the date of submission of the declaration will be considered the date of the stamp on the letter);
- for electronic document management (for this option, you must have an electronic digital signature issued by a special center).
Personal income declaration
The main document for paying personal income tax is a declaration in the form 3-NDFL.
Together with the declaration, a form is submitted confirming income and expenses.
If you do not file a return, the penalty will be 5% of the unpaid tax for each month from the date of its filing. The fine cannot exceed 30% of the unpaid amount and cannot be less than 1000 rubles.
Tax rates (Article 224 of the Tax Code)
The table below describes the tax rates for income tax.
Tax resident - a person who actually stays in Russia for at least 183 calendar days within 12 consecutive months ⊕
Tax deductions for personal income tax (video lesson)
Tax deductions can be - property, standard, professional or social. In essence, these are benefits that are provided subject to certain conditions. This means that if an individual has the legal right to reduce the amount of tax, then he pays it from an incomplete amount. The video below contains a video lesson about the main payers, rates, standard, property and social deductions, 3 practical examples of calculating personal income tax deductions are analyzed ⇓
We propose to consider in this article such a procedure as the payment of personal income tax. Individuals will learn about what personal income tax is, who and from what types of profit is obliged to pay it, and also in what ways this tax fee can be paid to the state budget.
Taking into account the above recommendations, taxpayers will be able to independently control at what stage the payments sent by them are, whether they have debts, and whether the documents addressed to the tax service have been verified.
All individuals, both citizens of the Russian Federation and non-residents, are required to pay a number of direct tax levies to the state treasury, including personal income tax. This type of payment is calculated as a percentage of the total amount of taxpayers' income.
In most cases, individuals give thirteen percent of income, but some sources of payments can be withdrawn at nine, fifteen, thirty or thirty-five percent.
Attention! Income tax is charged not only on wages, but also on pension benefits, if payments for them come from non-state security funds, as well as on many other types of income.
Who and in what cases should pay personal income tax
Many foreigners or individuals recognized as tax residents of the Russian Federation (these are taxpayers who are not citizens of Russia, but entering this territory for a year for 183 days or more), are subject to tax liability due to non-payment of personal income tax.
In order to avoid this, not only the above persons, but also Russian citizens and all foreigners who receive money from Russian sources, are required to pay taxes on time and in full.
Taxpayers must pay personal income tax on almost all types of their income, the main of which are the following:
- Profit of property type. If an individual who owns a house, car, apartment or other type of real estate has earned money as a result of the sale or lease of a property object, then he needs to pay 13% of the profit to the state budget.
- Foreign type of income. Sometimes taxpayers, while in Russia, travel outside the state and earn money there, or in any other way receive profits from foreign sources of payments. All material assets of this nature are also subject to personal income tax.
- Winnings. Income tax must be withheld from the income of an individual who has become a winner in lotteries, promotions, contests, bets and any other events of this kind, income tax must be withheld, which must be paid to the state treasury independently.
How to pay taxes
Some taxpayers are not aware of all the methods by which taxes can be paid, and therefore delay the process, which subsequently leads to problems with the law. You can pay taxes by two methods approved by law - either using a special electronic portal, or by filling out.
Service for payment of personal income tax
You can pay the amount accrued to individuals as income tax on the Internet. To do this, you need to go to the website of the Federal Tax Service, access to which is open to everyone, find in it a section called “Payment of taxes by individuals” and log in. After that, the taxpayer will be provided with a number of such options:
- Create payments. With the help of this service, individuals can fill out various payment documents online, which are necessary for paying property or land taxes, as well as transport fees, until they receive a tax notice.
- Pay taxes and fines. Also, using the electronic portal, you can create documents intended for the payment of personal income tax. In addition, taxpayers who were required to submit a 3-NDFL declaration within a certain period of time, in case of non-compliance with the established time frame, may pay a fine online.
- Cancel debt. As a result of an incorrect determination of the size of the tax base or the receipt of profit, which implies the return of some part of it to the state, as well as many other circumstances, taxpayers may form debts to the state. On the electronic portal, you can fill out payment documents aimed at repaying debts and cancel them.
It should be noted that if the taxpayer does not know whether he has a debt, then on this service you can find out this information. The presence of debts is possible, either by his last name.
How to pay income tax on the declaration
Another method used in the Russian Federation to pay taxes is the registration of 3-NDFL. In order for this document to have legal force, it must be drawn up strictly in the form approved by the current legislation (Order No. MMV-7-11 / 552), and contain only reliable information.
It is easiest to draw up a document by hand. To do this, you will need a blank declaration form, which you can either download yourself or get for free from the tax service. However, when choosing the latter method, you need to go to the same inspection, to which the 3-NDFL form will then be sent (that is, the body located at the place of registration of the individual).
When filling out the form in order for the document to be accepted and the tax paid, the following tips must be taken into account:
- Provide valid information. In order for the data written in the form of 3-NDFL to be recognized as valid, they do not need to be remembered, tried to be calculated or invented. Most of the information is indicated on the basis of the 2-NDFL certificate, and the rest of the parameters are based on other documentation, and the originals or copies of these papers are submitted for verification along with the declaration.
- Don't forget the props. Some individuals mistakenly believe that their signature, identification codes, last name and initials are sufficient only on the first page of the form. However, the presence of these details is mandatory on each sheet. Also, include the current date.
- Follow the formatting rules. The federal tax authority of Russia has established a number of rules in accordance with which a declaration must be completed. You can get acquainted with the requirements using a special instruction, which came out as an addition to the order under the number MMV-7-11 / 552.
Those taxpayers who are used to working with documents electronically and want to pay taxes by filing 3-personal income tax can download special software for free. After entering the information into the program, the declaration filled out on the computer can be sent for verification to the tax authority either via the Internet, or printed out and taken in person.
Since the 3-NDFL form involves entering a huge number of codes, we recommend that individuals who have not previously encountered such tax codes work with the document in the program, since a list of necessary numerical combinations is loaded into it.
Taxation in the Russian Federation is regulated by the Tax Code of the Russian Federation. Taxpayers and payers of fees are recognized as companies and individuals who are obligated to pay taxes and fees. In accordance with tax legislation, taxes paid by individuals include:
1. Tax on the property of individuals.
The tax on the property of individuals was put into effect by the Law of the Russian Federation dated December 09, 1991 No. 2003-1 “On Taxes on the Property of Individuals”. But from January 01, 2015, Law No. 2003-1 is canceled, and a new chapter of the Tax Code "Tax on property of individuals" begins to function. One of the main changes introduced by the new chapter of the Tax Code of the Russian Federation is the transition to the calculation of property tax not from the inventory, but from the cadastral value.
Taxpayers of the tax are individuals who own the right of ownership of the property that is the object of taxation.
The object of taxation is the following property located within the boundaries of the municipality:
1. Residential building.
2. Residential premises (apartment, room).
3. Garage, parking place.
4. A single real estate complex.
5. Object of construction in progress.
6. Other building, structure, structure, premises.
Residential buildings located on land plots provided for the purpose of conducting individual subsidiary, country farming, horticulture, gardening, personal housing construction, belong to residential buildings.
The tax base is determined in relation to each object of taxation as its cadastral price, noted in the state real estate cadastre as of January 01 of the year that is the reporting period for tax payment. Changes in the cadastral value of the property during the tax period are not taken into account when calculating the amount of tax. With the exception of cases of changes in the cadastral value due to the correction of a technical error made by the body responsible for state cadastral registration.
The amount of tax in relation to an apartment is determined based on its cadastral price, reduced by the value of the cadastral value of 20 square meters of total area. The amount of tax in respect of the room will be determined based on the cadastral price reduced by 10 square meters. The amount of tax in relation to a residential building is determined based on its cadastral value minus 50 square meters. The amount of tax in relation to a single real estate complex, but where there is at least one residential building, will be calculated as its cadastral value reduced by one million rubles.
The law establishes three base rates for tax:
1. 0.1% of the cadastral value of residential buildings and premises, unfinished residential buildings, unified immovable complexes, which include at least one residential premises, garages and parking spaces, utility buildings or structures, with an area of not more than 50 square meters, located on land plots of personal subsidiary, dacha farming, gardening, horticulture or individual housing construction;
2. 2% of the cadastral value of administrative, business and shopping centers and premises in them, non-residential premises for offices, retail facilities, public catering and consumer services, as well as for property, the cadastral value of which exceeds 300 million rubles;
3. 0.5% of the cadastral value of other objects.
However, any municipal government has the right to independently establish differentiated tax rates in connection with the cadastral value of the object, its type, location, as well as the type of territorial zones within which the property is located. You can reduce the rate to zero, and increase only three times the base rate.
1. Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
2. Disabled people of I II disability groups, as well as disabled since childhood;
3. Participants in the Civil War and the Great Patriotic War, other military operations to defend the USSR;
4. Persons of the civilian staff of the Soviet Army, Navy, internal affairs and state security agencies;
5. Persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 1244-I, Federal Law of November 26, 1998 No. 175-FZ, Federal Law of January 10, 2002 No. 2-FZ;
6. Military personnel, as well as citizens dismissed from military service upon reaching the age;
7. Persons who were directly involved in the special risk units in the testing of nuclear and thermonuclear weapons;
8. Family members of servicemen who have lost their breadwinner;
9. Pensioners receiving pensions assigned in the manner prescribed by pension legislation;
10. Citizens discharged from military service or called up for military training, performing international duty in Afghanistan;
11. Individuals who received or suffered from radiation sickness;
12. Parents and spouses of military personnel and civil servants who died in the line of duty;
13. Individuals engaged in professional creative activities - in relation to specially equipped premises - for the period of their use;
14. Individuals - in relation to household buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary, summer cottage, gardening, gardening or individual housing construction.
Only one object of each type of property, which is owned by the taxpayer, is exempt from taxation. Also, for the first four years of the new rules, the legislator provided for the use of reducing coefficients. To calculate the tax for 2015, the tax base will need to be multiplied by 0.2, for 2016 - by 0.4, for 2017 - by 0.6, and for 2018 - by 0.8.
2. Transport tax.
Since January 01, 2003 Ch. 28 of the Tax Code of the Russian Federation defines the transport tax as a strictly targeted budget source for the formation of territorial road funds of the subjects of the Federation. The transport tax is a regional tax, established and put into effect by the Tax Code and the legislation of the subjects of the Federation. Federal legislation establishes the object of taxation, the procedure for establishing the tax base, the tax period, the procedure for calculating the tax and the limits of tax rates, and the subjects of the Federation have the right to establish the following elements of the tax:
1. Tax rates within the limits established by the Tax Code of the Russian Federation.
2. Terms and procedure for tax payment.
3. Tax incentives and grounds for their use.
The objects of taxation are cars, scooters, motorcycles, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, helicopters, airplanes, yachts, motor ships, boats, snowmobiles, sailing vessels, motorized sledges, motor boats, jet skis, and other water and aircraft issued in a certain mode in accordance with the legislation of the Russian Federation. oar boats (and motor boats with an engine capacity of not more than 5 horsepower) are not subject to taxation; passenger cars specially equipped for use by disabled people (and cars with an engine power of up to 100 horsepower received through social security agencies); fishing river and sea vessels; planes and helicopters of air ambulance and medical service; offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships; vessels registered in the Russian International Register of Ships; passenger and cargo sea, river and aircraft owned by an organization or individual entrepreneur, the main activity of which is the implementation of passenger or cargo transportation; tractors, self-propelled combines of all brands, special vehicles registered with agricultural producers and used in agricultural work; vehicles owned on the basis of the right of operational management by federal executive authorities, where military service or service equivalent to it is legally provided; wanted vehicles, subject to confirmation of the fact of their theft.
In addition, the tax legislation of the Russian Federation establishes the characteristic features of recognition by a taxpayer, both when transferring vehicles, and for vehicles registered to individuals, acquired or transferred by them on the basis of a power of attorney in the possibility of owning and disposing of a vehicle until July 23, 2002 by a taxpayer is the person named in the power of attorney. In this case, the persons on which the marked vehicles are registered are obliged to notify the tax authority at their place of residence about the transfer of these vehicles on the basis of a power of attorney. If the individual to whom the vehicle is registered transferred it by proxy to another person and did not notify the tax authority in a timely manner, then it is the person to whom the vehicle is registered that is the tax payer. If the vehicle was transferred on the basis of a power of attorney after the introduction of this tax, the payer will be the person to whom the vehicle is registered.
If the taxpayer has several vehicles that are the object of taxation, then for the purposes of taxation the tax base is determined separately for each vehicle. In this regard, the taxpayer is obliged to keep separate records for each vehicle registered to him.
The tax period is a calendar year. Tax rates are established by the laws of the subjects of the Federation, depending on the type of vehicle. Art. 361 of the Tax Code of the Russian Federation defines the average transport tax rates, which can be increased or decreased by the laws of the subjects of the Federation, but not more than 10 times.
The Tax Code of the Russian Federation allows the establishment by the laws of the constituent entities of the Russian Federation of differentiated tax rates for each category of vehicles, as well as taking into account the useful life.
Currently, federal legislation does not establish exemptions for the payment of vehicle tax. The right to establish tax benefits is assigned to the subjects of the Federation. As a rule, the benefits established by the subjects of the Federation are of a social nature.
In case of registration of a vehicle and (or) removal of a vehicle from registration (deregistration, exclusion from the state ship register, etc.) during the tax period, the tax amount is calculated taking into account the coefficient determined as the ratio of the number of full months, in during which this vehicle was registered to the taxpayer, to the number of calendar months in the tax period. In this case, the month of registration of the vehicle, as well as the month of removal of the vehicle from registration, is taken as a full month. In case of registration and de-registration of a vehicle within one calendar month, the specified month is taken as one full month.
Bodies carrying out state registration of vehicles are required to report to the tax authorities at their location about vehicles registered or deregistered with these bodies, as well as about persons on whom vehicles are registered, within ten days after their registration or deregistration. I am from registration.
3. Land tax.
The introduction of a land tax based on the cadastral value of a land plot is the main tax mechanism in land taxation. From January 01, 2005, organizations and individuals must pay tax under the new rules in connection with the introduction of Ch. 31 of the Tax Code of the Russian Federation.
The land tax is established as a local tax that forms the revenue base of local budgets, and is put into effect by regulatory legal acts of the representative bodies of municipalities and is mandatory for payment in these territories.
Legislatures have the power to:
1. Determine specific tax rates within the Tax Code of the Russian Federation;
2. Establish additional tax benefits, grounds and procedure for their application;
3. Establish the amount of tax-free amount for certain categories of taxpayers;
4. Establish the procedure and terms of payment.
Land tax payers are organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession. At the same time, organizations and individuals are not recognized as payers in relation to land plots that they have on the right of gratuitous fixed-term use or transferred to them under a lease agreement.
Objects of taxation - land plots located within the boundaries of the municipality.
The tax base is defined as the cadastral value of land plots recognized as an object of taxation. The tax base is determined for each land plot as its cadastral value as of January 1 of the year that is the tax period. In relation to a land plot formed during a tax period, the tax base in this tax period is determined as its cadastral value as of the date such land plot was entered into state cadastral registration. For some categories of individuals, a reduction in the tax base by a tax-free amount of 10,000 rubles per taxpayer in respect of each land plot is envisaged. If land plots are in common shared ownership, the tax base is determined in proportion to the share of each taxpayer in the common shared ownership. In relation to land plots in common joint ownership, the tax base is determined for each of the taxpayers who are the owners of this land plot in equal shares.
Tax rates are established by regulatory legal acts of the representative bodies of municipalities as a percentage of the tax base. At the same time, the maximum rates are defined in the Tax Code of the Russian Federation:
1. 0.3% in relation to land plots classified as agricultural land or land within agricultural use zones in settlements and used for agricultural production; occupied housing stock and objects of engineering infrastructure of the housing and communal complex or acquired for housing construction; purchased for individual subsidiary plots; limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs;
2. 1.5% for other land plots.
4. Personal income tax.
Personal income tax (PIT) is the main type of direct taxes. It is calculated as a percentage of the total income of individuals, minus documented expenses, in accordance with applicable law.
Payers of personal income tax are individuals who are divided into two groups for tax purposes:
1. Persons who are tax residents of the Russian Federation;
2. Persons who are not tax residents of the Russian Federation.
Taxable income:
1. From the sale of property owned for less than 3 years;
2. From renting out property;
3. Income from sources outside the Russian Federation;
4. Income in the form of various kinds of winnings;
5. Other income.
Partial list of types of income not subject to taxation:
1. State benefits, except for temporary disability benefits (including benefits for caring for a sick child);
2. State pensions and labor pensions;
3. All types of compensation payments established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government;
4. Compensation for harm caused by injury or other damage to health;
5. Free provision of residential premises and utilities, fuel or appropriate monetary compensation;
6. Payment of the cost and (or) issuance of the due allowance in kind, as well as with the payment of funds in return for this allowance;
7. Payment for the cost of food, sports equipment, equipment, sports and dress uniforms received by athletes and employees of sports organizations for the training process and participation in sports competitions;
8. Dismissal of employees, with the exception of compensation for unused vacation;
9. The death of military personnel or civil servants in the performance of their official duties;
10. Reimbursement of other expenses, including expenses for professional development of employees;
11. Fulfillment by the taxpayer of labor duties (including moving to work in another area and reimbursement of travel expenses).
12. Remuneration to donors for donated blood, mother's milk and other assistance;
13. Alimony received by taxpayers;
14. Amounts received by taxpayers in the form of grants (gratuitous aid) provided to support science and education, culture and art in the Russian Federation;
15. Amounts received by taxpayers in the form of international, foreign or Russian awards for outstanding achievements in the field of science and technology, education, culture, literature and art according to the list of awards approved by the Government of the Russian Federation;
16. The amount of one-time financial assistance provided;
17. Taxpayers in connection with a natural disaster or other emergency;
18. Employers to family members of a deceased employee or an employee in connection with the death of a member (members) of his family;
19. To taxpayers in the form of humanitarian assistance (assistance), as well as in the form of charitable assistance (in cash and in kind);
20. Taxpayers from among the poor and socially unprotected categories of citizens in the form of amounts of targeted social assistance;
21. Taxpayers affected by terrorist acts on the territory of the Russian Federation;
22. Amounts of full or partial compensation for the cost of vouchers, with the exception of tourist ones;
23. Amounts paid by employers, remaining at their disposal after paying corporate income tax, for the treatment and medical care of their employees, their spouses, their parents and their children;
24. Amounts of wages and other amounts in foreign currency received by taxpayers from state institutions or organizations financed from the federal budget;
25. Income of members of a peasant (farm) economy received in this economy;
26. Income of taxpayers received from the collection and delivery of medicinal plants;
27. Income of amateur hunters received from renting to hunting societies;
28. Income in cash and in kind received from individuals by way of inheritance;
29. Prizes in cash and (or) in kind received by athletes, including athletes with disabilities, for prizes in the following sports competitions;
30. Amounts paid by organizations and (or) individuals to orphans under the age of 24 for education in educational institutions;
31. Amounts of interest on government treasury bills, bonds and other government securities of the Russian Federation;
32. Income received by orphans;
33. Income not exceeding 4,000 rubles received on each of the following grounds for the tax period:
a) the value of gifts received from organizations or individual entrepreneurs;
b) the value of prizes in cash and in kind;
c) the amount of material assistance provided by employers to their employees;
d) the cost of any winnings and prizes received in ongoing contests, games and other events for the purpose of advertising goods (works, services);
e) the amount of material assistance provided to disabled people by public organizations of disabled people;
f) winnings on bonds of state loans of the Russian Federation;
g) assistance (in cash and in kind), as well as gifts received by veterans of the Great Patriotic War, not exceeding 10,000 rubles for the tax period.
Tax rates are set:
1. In the amount of 13%.
2. In the amount of 35% for the following income:
a) the cost of any winnings and prizes received in ongoing contests, games and other events for the purpose of advertising goods, works and services, in terms of exceeding the amount of more than 4,000 rubles;
b) interest income on deposits in banks in terms of exceeding the amount on ruble deposits calculated on the basis of two-thirds of the current refinancing rate; and 9 percent per annum on deposits in foreign currency;
c) the amount of savings on interest when taxpayers receive borrowed (credit) funds in excess of a certain amount, with the exception of income in the form of material benefits received from savings on interest for the use of loans actually spent on new construction or on the purchase of a residential house, apartment or shares.
3. In the amount of 30% is established in relation to all income received by individuals who are not tax residents, with the exception of income:
a) in the form of dividends from equity participation in the activities of Russian organizations, in respect of which the tax rate is set at 15 percent;
b) from carrying out labor activities for hire on the basis of a patent, in respect of which the rate is set at 13%;
c) from the implementation of labor activity as a highly qualified specialist is set at 13%;
d) from the implementation of labor activities by participants in the State Program for Assistance to the Voluntary Resettlement of Compatriots Living Abroad in the Russian Federation, is set at 13%;
e) from the performance of labor duties by crew members of ships flying the State Flag of the Russian Federation, is established in the amount of 13%;
f) from the implementation of labor activity by foreign citizens or stateless persons recognized as refugees, is recognized in the amount of 13%.
g) in the amount of 9% is established in relation to income in the form of interest on mortgage-backed bonds issued before January 1, 2007.
When determining the tax base, tax deductions are taken into account: standard, social, investment, property and professional.
5. Water tax.
The water tax is regulated by art. 25 of the Tax Code of the Russian Federation.
Taxpayers are organizations and individuals engaged in special and (or) special water use. Organizations and individuals engaged in water use on the basis of agreements or decisions concluded and adopted after the entry into force of the Water Code are not recognized as taxpayers.
Types of use of water bodies:
1. Water intakes from water bodies;
2. Use of the water area of water bodies, with the exception of timber rafting in rafts and purses;
3. Use of water bodies without water intake for hydropower purposes;
4. The use of water bodies for the purpose of floating wood in rafts and purses.
The tax base is determined by the taxpayer separately for each water body:
1. When water is withdrawn, the tax base is determined as the volume of water withdrawn from a water body for a tax period;
2. When using the water area of water bodies, with the exception of wood floating in rafts and purses, the tax base is determined as the area of the provided water space;
3. When using water bodies without water intake for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period;
4. When using water bodies for the purpose of floating wood in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses for the tax period, expressed in thousands of cubic meters, and the distance of the rafting, expressed in kilometers, divided by 100.
Tax rates are set by art. 333.12 of the Tax Code of the Russian Federation. When water is withdrawn in excess of the established water use limits, the rates for such an excess are set at a fivefold rate. In the absence of approved quarterly limits, quarterly limits are calculated as 1/4 of the approved annual limit.
What is personal income tax? It is paid annually at the end of the year. What personal income tax to be paid is determined by the amount of income of a particular citizen.
What is taxable
The circle of persons who are charged with the obligation to pay personal income tax includes tax residents and non-residents of our country with income from a Russian source. If the taxpayer is a tax resident of the Russian Federation, then those incomes are taken into account, the sources of which are located outside the country.
Personal income tax in Russia applies to money, material benefits and income, which are in the form of material values. If a court or other state body decides to withhold part of the income, this is not taken into account when calculating the amount of tax. For each type of income, the tax is calculated separately.
What is excluded
The law defines the list of income to which income tax does not apply:
- alimony;
- pensions (labor and state);
- grants aimed at supporting art, culture, science, education);
- compensation provided by local governments;
- benefits in connection with childbirth, pregnancy, unemployment, other compensations, payments to which citizens are entitled by law;
- payments after the death of a family member;
- awards for achievements in science, art, technology (Russian, international and foreign);
- personal household income;
- income that is inherited in material or monetary form;
- gifts that look like things or money (the rule does not apply to cars, shares, shares, shares and real estate);
- scholarships received by students, students, graduate students.
These varieties, not subject to personal income tax, are common.
The law provides benefits for the payment of personal income tax in the form of social, professional tax deductions.
How is VAT calculated
The amount of income tax is 13% of income, but in some cases a different personal income tax rate is provided:
- 35% for amounts over 4,000 rubles that are won during lotteries, received as prizes in contests, competitions;
- 35% for interest on foreign currency bank deposits more than 9% per annum;
- 35% on deposits in rubles, exceeding the calculations at the refinancing rate of the Central Bank + 5%;
- 30% for direct income for non-residents of Russia and 15% for dividends received from equity participation in the work of Russian enterprises and organizations;
- 35% for material gain from loans to buy real estate or build it.
Individual entrepreneurship
An individual entrepreneur does not pay personal income tax if his taxes are calculated according to other schemes:
- UTII;
- USNO;
An individual entrepreneur who is on OSNO pays personal income tax. An entrepreneur using hired labor is obliged to transfer payments for employees, being a tax agent in relation to them. If the number of employees exceeds 25 people, reports are submitted in electronic format. The deductions for each employee are recorded in the tax register. Entrepreneurs who neglect to maintain such a document are punished with a fine.
Since 2016, entrepreneurs are required to fill out Form 6-NDFL quarterly and submit it to the IFTS before the end of the month. Personal income tax for employees is calculated based on information about their income, as well as taxes that have already been paid, contained in this document. Individual entrepreneurs working on UTII provide information to the tax authorities at the place of registration.
Tax on income not related to entrepreneurship (for example, the sale of an apartment), a businessman pays on a general basis.
Submission deadlines
After receiving a notification sent by the tax service, advance payments are transferred in the following terms:
- until June 15 - 0.5 annual advance for the first half of the year;
- until 15.10 - 0.25 for the third quarter;
- until January 15 of the next year - 0.25 for the fourth quarter.
There are various options for classifying payments included in the tax system: by economic nature; on objects of taxation; depending on the procedure for establishing or enrolling in the budgets of various levels, etc.
From the point of view of the taxpayer, it is advisable to divide the payments included in the tax system into groups according to the subjects of payment. It is possible to allocate taxes paid by individuals; taxes paid by organizations; taxes paid by all groups of taxpayers.
The group of taxes paid by individuals includes: personal income tax, taxes on the property of individuals, as well as several other, less significant taxes.
Personal income tax. Currently, the tax is levied on the basis of Ch. 23 of the Tax Code of the Russian Federation. This tax is traditionally the main one among taxes from the population. Income tax is a nationwide tax levied throughout the country at uniform rates. The current legislation does not provide for the establishment of local taxes on personal income in the Russian Federation.
A large amount of revenue from income tax is credited to the budgets of the subjects of the Federation. A smaller share goes to the federal budget. Article 56 of the RF BC establishes that 70% of the collected amounts of personal income tax are credited to the budgets of the subjects of the Federation.
The income tax is based on the resident principle, a test of physical presence is used to determine the tax status of an individual. Full tax liability is borne by persons residing in Russia for at least 183 days in a calendar year. Persons residing in Russia for less than this period have a limited tax liability, i.e. they pay tax only on income received from sources in the Russian Federation. These include, for example, income from the use of property located in Russia; income from the use of copyright in Russia, dividends and interest from Russian organizations, remuneration for the performance of labor duties in Russia.
The age of a person does not affect his taxpayer status. On behalf of children (incapacitated) the tax is paid by their parents (guardians, trustees).
Taxation in Russia is subject to income received:
residents of the Russian Federation, anywhere;
from sources in the Russian Federation, regardless of the national or legal status of their recipients.
Taxation is subject to income received both in cash and in kind, as well as in the form of material benefits (savings) for the calendar year. At the same time, income can be received directly from the cash desk or to a current account or indirectly in the form of paying taxpayer bills, etc. The legislation of the Russian Federation provides for the taxation of certain privileges and benefits, the receipt of which under normal conditions would require additional costs from the payer: obtaining interest-free loans or loans at preferential rates, the purchase of goods (works, services) at below market prices from individuals, organizations and individual entrepreneurs that are interdependent in relation to the taxpayer, etc.
Any amounts or property received by a taxpayer are, for the purposes of taxation, his income, unless they are included in the exhaustive list of non-taxable income given in the Tax Code of the Russian Federation.
With regard to income received in the form of material benefits, a different principle applies: only those types of savings that are directly indicated in the Tax Code of the Russian Federation are taken into account.
The tax period is a calendar year. The tax base is taken into account mainly on a cash basis: income is considered to be the amounts actually received by the payer in a particular period in one legal form or another - in cash from the organization's cash desk, receipt of funds to a bank account (transfer on his behalf to accounts of third parties) etc., and expenses - actually paid amounts (documented). The accumulative method is used when receiving income in the form of wages: the date of actual receipt by the taxpayer of such income is the last day of the month for which he was accrued income for the performed labor duties in accordance with the employment contract (contract).
Chapter 23 of the Tax Code of the Russian Federation provides for a fairly wide range of benefits related to both discounts and exemptions.
When determining the total income, the income of the taxpayer, as a rule, is reduced by the amount of the so-called non-taxable minimum. Only the income of the taxpayer exceeding this minimum is subject to taxation. The size of the non-taxable minimum should coincide with the size of the subsistence minimum. Currently, in the Russian Federation, the so-called standard tax deduction is applied to low-income taxpayers in an amount firmly established by law that does not reach the subsistence level. For high-income taxpayers, the application of the standard deduction is limited.
Of great social importance is the standard deduction from the total income for the maintenance of a child. The taxable income of each of the parents (guardian, custodian) is reduced by an amount in the amount established by the tax legislation. Currently, the state does not provide such a benefit to high-income persons and, on the contrary, doubles its size for widows (widowers), single parents, guardians or trustees.
Chapter 23 of the Tax Code of the Russian Federation introduced a new type of deduction provided to payers of income tax - the so-called social deductions. The taxable base may be reduced by the amounts paid by the taxpayer both for his own education and for the education of his child in educational institutions that have the appropriate state license. The provision of a social deduction for education is limited by law to a certain amount.
Social deductions also include the deduction from the income received of the expenses incurred by the taxpayer in connection with the payment for medicines and treatment services provided to him and his family members by medical institutions of the Russian Federation. Types of medical care, as well as a list of medicines, are established by the Government of the Russian Federation. The amount of such a deduction is also limited by law.
Currently, property deductions have been singled out and strictly regulated in terms of the amount and procedure for granting property deductions: amounts received from the sale of property, including real estate, construction and housing costs, costs for the purchase of securities.
The Tax Code grants the right to taxpayers who receive income from the performance of work and the provision of services under civil law contracts, individual entrepreneurs and persons who receive royalties for the creation of literary works and works of art, to apply professional deductions in a documented amount or in accordance with the standards established by the Code expenses.
Exclusion from the total income of individuals of certain types of income, exemption from income tax for certain categories of individuals, as well as the provision of other benefits are carried out only in accordance with the Tax Code of the Russian Federation. Thus, assistance (in cash and in kind), as well as gifts that were received by veterans of the Great Patriotic War, disabled veterans of the Great Patriotic War, widows of servicemen who died during the war with Finland, the Great Patriotic War, the war with Japan, widows of deceased disabled veterans of the Great Patriotic War and former prisoners of Nazi concentration camps, prisons and ghettos, as well as former juvenile prisoners of concentration camps, ghettos and other places of detention created by the Nazis and their allies during the Second World War, in the part not exceeding 10,000 rubles for the tax period, were excluded from the object of taxation by special amendments to the Tax Code of the Russian Federation, introduced in 2005.
Within the limits of the amounts of social and property tax deductions established by the Tax Code of the Russian Federation, the legislative bodies of the constituent entities of the Federation may establish other amounts of deductions, taking into account regional specifics.
Income tax rates are currently set on a proportional basis. Basic types of income (from employment, from entrepreneurial activities, etc.) are taxed at a rate of 13%, regardless of the total amount of aggregate income. Any income of non-residents is taxed at a rate of 30%.
The personal income tax (income tax) for the first time after its introduction in Russia was built according to the global (synthetic) system: income received from different sources (the so-called total income) was taxed at uniform rates. The division of income into types was carried out only in connection with the different procedures for taxing different incomes. Subsequently, winnings and prizes paid by the organizers of contests and games of an advertising nature, insurance payments under voluntary insurance contracts in terms of exceeding the amounts established by the Tax Code of the Russian Federation, interest income on deposits in banks in part exceeding the amount established by the Tax Code of the Russian Federation, the amount of savings on interest when taxpayers receive borrowed funds, dividends. From these incomes, tax is calculated and withheld at an increased rate of 35%.
A separate schedule includes the income of individuals from equity participation in the activities of organizations received in the form of dividends. A reduced rate of 9% is currently applied to these incomes.
Income tax, as a rule, is calculated and withheld from the payer's income by tax agents - persons who pay income to the subject of taxation (payment of tax at the source of income payment). Separate groups of taxpayers - individual entrepreneurs, private notaries, etc. - are required to submit a declaration of total income for the reporting year. The deadline for submitting the declaration is April 30 of the year following the reporting one. The difference between the tax calculated on the basis of the declaration and actually paid (withheld) shall be paid to the budget before July 15 of the year following the reporting one.
In order to ensure the reliability of the data indicated in the declaration, persons engaged in entrepreneurial activities are required to keep a special book of income and expenses, write down the names and addresses of clients, patients, etc.
Currently, most taxpayers are exempted from the obligation to file a declaration. This is due to the abandonment of the progressive scale of taxation and the transition to a proportional taxation method.
Tax agents are required annually, no later than April 1 of the year following the expired tax period, to submit to the tax authorities information on the amounts paid to individuals and the taxes withheld from these amounts (the so-called indirect declaration).
Taxes on the property of individuals. Currently, the amount of revenues to the budget from taxes on the property of individuals is insignificant. Property taxes are expensive to administer, so sometimes the income from them does not cover the costs associated with accounting and valuation of taxable property, tax collection. With the development of private property and the improvement of the welfare of citizens, as well as the improvement of the procedure for registering real estate, the share of these taxes should increase.
Personal property taxes are based on the territorial principle. Currently, real estate is subject to taxation - residential houses, apartments, dachas, garages and other buildings, premises and structures located on the territory of the Russian Federation, regardless of the national or legal status of their owner.