Personal income tax is not provided. Personal income tax for employees (income tax). Tax calculation procedure

This section is devoted to the procedure for paying personal income tax (otherwise personal income tax). Issues such as:

Who is the personal income tax payer;

Types of income subject to tax;

Types of income that are not taxed;

The concept of tax rate and tax base, types of tax rates;

Procedure for paying personal income tax.

Payers of personal income tax

In accordance with tax legislation, personal income tax is a type of direct tax applied to individuals receiving official income. This tax is the main one of the main group of taxes. According to the current tax legislation of the Russian Federation, tax is calculated in the form of a certain percentage, which is taken from the total aggregate income of a citizen of the Russian Federation, with the exception of expenses that have been documented. So who are the persons who must pay personal income tax to the state budget?

Persons paying income tax (taxpayers) are individuals who can be divided into two main groups:

Persons, citizens of the Russian Federation who have tax resident status, that is, are (reside) in Russia for at least 183 days (calendar). Moreover, these 183 days must be lived in Russia within a period equal to 12 consecutive months.
Persons who are not residents described above, but who receive income on the territory of the Russian Federation

It is important to remember that the Russian legislature has set a date - April 30 - as the deadline for submitting information about income to the tax authorities. This date applies to certain categories of citizens of the Russian Federation who are required to submit such information. But we note that persons who are not required to report their income in the prescribed manner have the right to file a tax return throughout the entire calendar year, not limited to the date April 30.

So, let's look at how, according to the Tax Code (hereinafter referred to as the Tax Code of the Russian Federation), all individuals are divided into categories of taxpayers. The following are required to independently submit information to the tax authority about income no later than April 30th:

Persons engaged in entrepreneurial activities on an individual basis (individual entrepreneurs, individual entrepreneurs);
Persons who, with the help of professional knowledge, engage in income-generating activities are lawyers or notaries;
Persons who received any remuneration, without the participation of tax agents;
Persons who received certain amounts through the sale of property;
Persons who have the status of tax resident of the Russian Federation for income received outside the country;
Persons who received income, but without timely payment of tax on it with the help of a tax agent;
Persons who have won the lottery and received their winnings through the organizers of risk-based games;
Persons who have received income from remuneration paid on the condition that they are the heirs of the authors of works in literature, science or art, as well as inventions;
Persons receiving income in accordance with the established procedure of donation.

Types of income on which personal income tax is charged

Not all types of income received by individuals in the Russian Federation (or abroad, as described above) are subject to income tax. The income that is subject to personal income tax includes:

Income received by an individual who carried out a transaction for the sale of property, provided that it (the property) was owned by the taxpayer for less than 3 years;
Income that an individual receives from renting out their property;
Income received from various sources located outside the Russian Federation, by a citizen of Russia;
Income in the form of winnings from the lottery;
Other types of income.

Types of income on which personal income tax is not paid

Income received by an individual from the sale of property owned for at least 3 years;
Income that was received in accordance with the inheritance procedure established by the legislation of the Russian Federation;
Income regulated by the Family Code of the Russian Federation. This refers to a gift agreement concluded between members of the same family or close relatives. This rule also applies to half-parent children, that is, children who only have a common father or mother.
Other types of income.

The concept of tax rate and tax base. Types of bets in the Russian Federation

The current tax legislation of Russia in relation to individuals determines several types of tax rates. There are currently five of them. And the tax base (that is, the amount of income that will be taxed) is determined for each type of rate separately.

A rate of 9% is established in the following cases:

When an individual receives income in the form of interest from the ownership of bonds with the status of mortgage coverage, and with the condition of issue before January 1, 2007;

Income received by the founders of special programs for trust mortgage coverage, with an important condition being the acquisition of a certificate of participation no later than January 1, 2007.

2. The rate of 13% is established under the following conditions:

Income from the sale of property, wages, various remunerations regulated by legal acts, as well as some other types of income will be subject to personal income tax of 13% for residents of the Russian Federation.

If an individual is not a tax resident of the Russian Federation, then a similar rate is assigned in the following cases:

Labor activity;

Labor activity, according to the law, gives an exclusive right to foreign citizens who are highly qualified specialists to receive this personal income tax rate;

Labor activity carried out by compatriot citizens living abroad, but who independently moved to the Russian Federation on a permanent basis. This right is secured by a special State program at the Federal level;

Labor activities performed by citizens of the Russian Federation as the crew of a ship flying the Russian flag.

Since 2015, an individual’s income in the form of dividends is taxed at a rate of 13%. Previously, such income was subject to a 9% rate.

3. The rate is set at 15% in the only case, when citizens without the status of a tax resident of the Russian Federation receive income in the form of dividends from Russian companies.

4. The rate is set at 30% tax legislation of the Russian Federation for individuals without Russian resident status for other types of income (excluding dividends);

5. Rate of 35% is the maximum possible on the territory of our country and is established in the following cases:

Income in the form of lottery winnings received from its organizer;

Income from interest on deposits in Russian banks if the established amount is exceeded;

Income received in the form of interest savings when receiving a credit or loan by a taxpayer resident of the Russian Federation, if the established portion is exceeded;

Income received in the form of payment for the use of loan funds or credit from shareholders. In addition, this also includes interest on funds received from members of the agricultural cooperative in the form of a loan, again to the extent that it is proven that the established amounts have been exceeded.

Procedure for paying income tax

Personal income tax is usually calculated by the employer and paid at the same time as payroll. However, sometimes a citizen needs to independently calculate and pay taxes, for example, when renting out real estate. To do this, a person must independently fill out a declaration in form 3-NDFL.

There are several ways to pay personal income tax.

Firstly, on the official website of the Federal Tax Service there is a web service with which you can generate payment documentation when paying personal income tax, as well as a tax return in the established form 3-NDFL.

Secondly, you can complete the package of documents and submit them in person at the tax office at your place of residence. You can also find out the address of the tax office closest to you on the official website of the Federal Tax Service. A tax return form will be provided by the tax office.

In a number of cases provided for by law, paid personal income tax can be returned by filing a tax deduction. For more information about the types of tax deductions and the features of their provision, see the section "

Individuals with the status of domestic tax residents are required to pay personal income tax on their income if the law recognizes it as an object of taxation. But some income does not need to be taxed. In this article we will look at what specifically is not subject to personal income tax in 2017, and what changes have occurred compared to the previous year.

Status of individuals and types of income

To figure out which personal income tax payments you will have to pay and which you won’t, you need to understand that a lot first depends on the status of the individual himself. If for personal income tax purposes he is a resident of the Russian Federation, then he will pay tax on income from any sources in our country.

As for income not subject to personal income tax, it does not matter what status the recipient has - resident or non-resident.

Payments subject to income tax

The Tax Code establishes a wide list of income of individuals subject to the tax in question. In accordance with Article 208 of the Tax Code of the Russian Federation, for example, the following are included among the taxable payments:

money received under a property lease agreement from an individual;
funds received from the sale of own property, securities or shares (there are exceptions);
income in the form of interest and dividends received from domestic and foreign companies;
wages and other forms of remuneration for labor, performance of work or provision of services.

Chapter 23 of the Tax Code of the Russian Federation contains requirements for income subject to taxation. But there are also payments that are not subject to personal income tax in 2017. Their list is also prescribed in the Tax Code.

When there is no income tax

Information on tax-free payments is entirely contained in Article 217 of the Tax Code of the Russian Federation. It applies to all individuals, regardless of their status. A clear delineation of such payments allows you to avoid disagreements and demands with tax authorities.

Every accountant and employee in general should know that they are not subject to personal income tax in 2017. The table below will help structure this information more clearly according to the most frequent payments to individuals.

What is not subject to personal income tax in 2017: table
Nature of payment	Explanations and additions
Pension payments	Various social supplements to pensioners and benefits from the state are also not taxed. The exception is hospital benefits.
Alimony	Regardless of their size
Scholarships	We are talking about payments as part of training at universities and mid-level educational institutions
Compensation payments	The rule applies to payments at the federal, regional and local levels. We are talking about several types of compensation: · received in connection with dismissal (not counting compensation for vacation that the employee did not have time to use); · reimbursement of expenses for utility bills; · compensation for damage caused at the place of work, etc.
Free assistance in the form of grants	They can be provided by the state or special organizations mentioned in a special list of the Russian Government.
One-time payments	This also includes financial assistance. The following types of lump sum payments are not subject to taxation: · employees who have lost close relatives (regardless of the amount of such payment); · the family of a deceased employee who worked in the organization (there is no need to pay personal income tax on the entire amount of assistance provided); · financial assistance to employees of the organization who become parents/adoptive parents during the first year (there is no tax on amounts up to 50,000 rubles for both parents).
Financial assistance to retired employees	Regardless of whether old age or disability was the reason for leaving work. There is no need to pay tax if the amount of payments for the year does not exceed 4,000 rubles.
Reimbursement of treatment expenses	It concerns payments not only to current, but also to former employees of the organization who have retired. They use their funds to purchase medications prescribed by the doctor.
Payment for treatment of an employee or his family from the employer’s profit	This also applies to employees dismissed due to retirement. This type of income does not require payment of tax only if the money was taken from the company's profit after paying all taxes
Daily allowance	No more than 700 rubles for each day in case of a business trip within the country. For foreign business trips, the maximum amount is 2,500 rubles.
Present	Regardless of whether they were received from an organization or a private entrepreneur. The cost of the gift should not exceed 4,000 rubles. Otherwise you will have to pay tax.

This list also includes some other types of payments. Please note that the list of income not subject to personal income tax in 2017 is closed. The payments listed in our table do not require payment of tax not only by residents, but also by non-residents of the Russian Federation.

New items in the list of non-taxable payments

Here is what income is not subject to personal income tax since 2017:

one-time supplement to pension (clause 8.5 of Article 217 of the Tax Code of the Russian Federation);
monthly payments to military veterans (clause 69 of article 217 of the Tax Code of the Russian Federation);
payments to some self-employed people - nurses, tutors, housekeepers, cleaners, subject to notification of tax authorities about their employment (clause 70 of article 217 of the Tax Code of the Russian Federation).

How to display non-taxable income in 2-NDFL

It is necessary to indicate non-taxable income in the 2-NDFL certificate only if it has 2 characteristics:

There is a separate code
The Tax Code of the Russian Federation establishes a limit on the non-taxable amount.

In all other cases, there is no need to display payments without tax in the 2-NDFL certificate.

Every citizen knows this. However, not everyone is aware that part of the funds can be returned back to you, and also not everything is subject to taxation. What amount is tax-free? In each individual case, different numbers are taken. It all depends on what kind of transaction the citizen performed, as well as for what amount. However, traditionally income is taxed at a rate of thirteen percent. But you can also receive benefits that will be useful for everyone to know about.

Income. What may be taxable

The income of an individual is, in the broad sense of the word, money or other material assets, minus the expenses incurred by the citizen. There is such a thing as This is a certain amount of deduction that a citizen pays to the state.

Taxable income includes the following types:

Income from the sale of any property that was owned by a citizen for less than three years.
Income from the main place of work and from part-time and part-time work.
From renting out your property to other persons.
Winnings of various kinds, including lottery winnings.
Other income of a citizen of the country.

Income that is not subject to taxation

The list of income on which a citizen does not pay taxes includes:

Income from the sale of property that has been in use for more than three years.
Income received by right of inheritance.
Income from property that was registered as a gift from one of the family members.

Tax rates: from thirteen to thirty-five

The tax on the amount is paid as a percentage. Each type of activity has its own rate. It is from this that the tax amount is calculated directly.

Thus, the most common rate of thirteen percent applies to the following types of income:

Wages and other accruals related to the work activity of an individual.
Income from the sale of various types of property.

A rate of fifteen percent is applied to withhold taxes on income received from dividends of an organization located in Russia.

Thirty percent applies to labor or other income-generating activities for non-residents of the country. The maximum rate of 35 percent is applied in cases where a citizen has received a win.

How is it taxed?

Everyone knows that taxes are required to be paid on income received from work. What amount of salary is not taxed? There may be several options here:

Receiving financial assistance.
Availability of tax deductions.
Compensation payments.

In all of the above cases, the employee has the right to retain a certain amount, on which no tax is charged.

In other cases, the employee’s salary is subject to taxation at a rate of thirteen percent.

Material aid. Are taxes taken?

As mentioned above, it is paid in full, without any deductions in favor of the state. What amount per year is tax-free? Financial assistance is not taxed until its cumulative total for the year reaches four thousand rubles. This is described in the Tax Code. This includes payments that the company makes in accordance with the collective agreement or other internal documents of the employer.

That is, if an employee received financial assistance in the amount of five thousand rubles, then he must pay only 130 rubles, that is, the tax is taken from only one thousand. In a situation where an employee received other financial assistance during the year, for example, in the total amount of thousands of rubles, and then four more were issued to him, then in this case one out of four thousand will also be taxed.

However, it is worth noting that some financial assistance is not taxed at all, for example, for the funeral of an employee. The same is true with the amount given for the birth of a child. What amount is not taxed in this case? Not less than fifty thousand rubles, but per child. That is, the amounts given to both parents are taken into account.

Tax deductions for children and for yourself

There is such a thing as tax deductions. What amount is tax-free? There are deductions for children. Depending on the child’s social status, whether he is being raised by a single parent, or whether he has a disability, the amounts may change. In general, the first child under eighteen years of age, raised in a two-parent family, saves the parent 182 rubles a month, which helps to get about two thousand a year in hand. To receive a deduction, you must provide a number of documents to the accounting department, for example, a child’s birth certificate.

However, there are limits. Thus, the cumulative income for the year should not exceed 350 thousand rubles. So, if a parent receives thirty-five thousand, then by the tenth month he will lose the right to this benefit.

Tax deductions per employee are less common. They can be used by combatants, as well as disabled people of the first and second groups. For example, the latter have the right to a deduction in the amount of five hundred rubles. This means that they save 65 rubles per month. The amount is not large enough, but overall it also helps to save money.

Compensation payments

What amount is not subject to income tax in employee accruals? This may include compensation payments. For example, if an employee underwent a medical examination because he was employed in hazardous work, then the amount will be returned to him in full, excluding taxes.

The same applies to payments related to maternity. A woman receives her maternity benefit, a lump sum benefit, as well as the so-called “vacation pay” when taking leave to care for her child in its pure form. No deductions are made to the tax service from these amounts.

The situation is similar with payments for dismissal of an employee. Compensation for several months when the employee is on the labor exchange is not taxed.

Buying and selling a car. Subtleties

It is clear what amount is not taxed when working. However, sometimes a citizen has the opportunity to purchase or sell property, for example, a car. There are some nuances here related to the tax service.

For example, a car buyer does not receive any profit; on the contrary, he spends his money. In this case, he does not have to pay any taxes on the purchase. However, if the car is used, then both parties to the transaction must pay transport tax. At the end of the year, each party must pay the amount for the period during which they owned the car.

The seller of the vehicle, in turn, receives income. Therefore, he must submit a declaration no later than April thirtieth of the year following the year of the transaction. The rate in this case is used as for income from labor activity, that is, at the rate of thirteen percent.

What amount is taxed? Indeed, there are subtleties that help you save on the sale of a vehicle. Thus, transactions with a car whose cost is less than 250 thousand rubles are not taxed. In the case when the car costs more, this amount of funds is subtracted from the amount, and tax is removed from the balance.

As mentioned above, a vehicle that has already been in use for more than three years is not subject to tax at all. The same applies to a car that is sold at a loss, that is, it was purchased for an amount greater than received upon sale. In principle, it becomes clear what amount is not subject to tax when selling a car. In general, 250 thousand.

Buying and selling real estate

What amount is not taxed when buying or selling an apartment? It all depends on who the citizen is, the buyer or the seller.

When selling an apartment that has been owned for more than three years, you should contact the tax authorities with an application. This will help avoid taxes altogether for the seller. What amount is tax-free on a reverse sale? The tax is levied on an amount that exceeds one million rubles.

The buyer of the property has every right to receive a tax deduction on the amount of two million rubles. To do this, he also needs to contact the tax office. After submitting the declaration, he can choose two options: receive the amount directly from the tax office or reduce his taxes at his main place of work. However, the amount of the refund for the year cannot exceed the amount of tax paid at the main place of work. That is, if a citizen pays taxes for the year in the amount of ten thousand rubles, then only this amount will be returned to him.

Knowing tax rules helps you save money. That is why it is best for a citizen to refer to the Tax Code before buying or selling. Also, the employee must be aware of his rights, demanding that the employer fulfill them. To do this, you need to familiarize yourself with the possibility of obtaining tax deductions, and also provide all documents to the accounting department. The employee can also independently calculate whether the tax is calculated correctly.

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

Personal income tax rate and deadlines for filing a declaration

The basic personal income tax rate in Russia is 13%. For certain types of income, 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 tax office at the place of permanent residence (tax registration) before the end of April of the year following the year in which the income was received.

Please note that individuals must submit a declaration of income received in 2018; in this case, they can only use the new declaration form. 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 a payment notice sent by the tax authority tax ( 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 a minor child under the age of 18 who has received income subject to personal income tax, the tax is paid by his parent as a legal representative ().

Let's look at examples of when 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 amount of tax not paid on time, payable on the basis of the declaration, for each full or partial month from the day established for its submission, but in the amount of no more than 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. In this case, income for the purposes of calculating personal income tax is recognized as economic benefit in monetary or in-kind form, 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 of material benefits, 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 (personal income tax) (exempt from taxation), with the exception of cases of donation of 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. In this case, the donee 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, no special rules have been established for determining the tax base for personal income tax for income in kind received as a gift from individuals (who are not individual entrepreneurs). In addition, tax legislation does not clarify what documents must be used to confirm the value of the gift. At the same time, the regulatory authorities explain that the tax base in relation to the case under consideration is calculated by the taxpayer based on the prices existing on the date of donation for the same or similar property and property rights. If the price of 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 this, the total amount of tax calculated on the basis of the 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 certifying the transaction, the notary did not request from the parties any additional documents confirming close kinship (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 the legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment (transfer) of taxes to the budget system of the Russian Federation, including the right to conduct tax audits, demand elimination of identified violations of the legislation on taxes and fees and monitor compliance with these requirements, collecting 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 is exempt from personal income tax 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 has received property (apartment) as a gift from a close relative is not required to submit 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 received property. income 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 has been the owner of a two-room apartment for less than three years and has received a property deduction for this apartment in full. The second citizen has been the owner of a three-room apartment for more than three years and has not received 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 (,). The amount of personal income tax taxable income received under an apartment exchange agreement is in this case 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 transaction.

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, a 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 period established by tax legislation. 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 personal funds.

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:

at the end of the corresponding tax period after the taxpayer has filed 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 the tax rate is set at 15%;
from carrying out labor activities, 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 by foreign citizens or stateless persons, recognized refugees or 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% on income in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as on the income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by mortgage coverage managers before 1 January 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 and insurance pensions, fixed payment to the insurance pension (taking into account the increase in the fixed payment to the insurance pension) and funded pension;
amounts of one-time payments (including in the form of financial assistance) made, 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);
- the amount of financial assistance provided to disabled people by public organizations of disabled people;
maternal (family) capital funds;
income of soldiers, sailors, sergeants and foremen undergoing conscription military service, as well as persons called up for military training, in the form of allowances, daily allowances and other amounts received at the place of service or at the place of military training;
the amount of partial payment from federal budget funds for the cost of a new vehicle as part of an experiment to stimulate the purchase of new vehicles to replace those that are out of service and handed over for recycling;
employer contributions to the funded part of the 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.

The most common and most understandable tax levy for the majority of the population of the Russian Federation is the personal income tax. Any person who has any income (salary, income from securities, income from the rental of movable property, real estate or any other income) is required to pay tax at the legally established rate.

Payment of income tax is imposed on any person who has a source of material income in Russia. This can be either a Russian citizen or a foreign citizen working in our country.

What is subject to income tax?

The personal income tax (NDFL) applies not only to cash receipts. Income from the point of view of the Tax Code is also material benefit or services provided free of charge.

The main elements of tax calculation in this case are:

What is not subject to personal income tax?

Not every type of material income is subject to taxation. There are types of income specified by the Tax Code that are exempt from the need to pay personal income tax.

compensation payments established by the state with the exception of sick leave;
pensions established by the state and any additional payments and compensations for them;
any payments established by local or federal legislation related to compensation for loss of health or the occurrence of occupational diseases acquired during the performance of work duties;
alimony payments;
support from the state or local authorities in emergency situations;
one-time payments of humanitarian aid;
compensation payments upon retirement or death of a family member;
scientific grants or awards;
scholarships;
material proceeds received from the sale of real estate or movable property, provided that the person owned these objects for at least three years before the sale;
a person’s income received as a result of the gift of any material assets, movable or immovable property;
prizes, gifts, winnings, if their value does not exceed four thousand rubles;
benefits to WWII veterans, provided that their amount does not exceed ten thousand rubles;
maternal capital;
some other types of income.