Taxes and fees paid by individuals. Personal income tax (personal income tax). Division of taxes levied on individuals

Tax obligations have long become an integral part of modern man. Information about how taxation works individuals, types of taxes are contained in the Tax Code of the Russian Federation. Today we will try to more succinctly cover the main taxes that Russian citizens pay.

Types of taxes and fees from individuals

Important! Please keep in mind that:

• Each case is unique and individual.
• A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

Russian legislation defines the following types of taxes and fees from individuals:

• transport obligation of individuals;
• personal income tax;
• property tax;
• land tax;
• state duty is a fee, the amount of which varies depending on characteristic features provided government services.

Let us consider the types of taxes paid by individuals in more detail.

Income taxes

9% on dividends received by residents of the Russian Federation

13% is the generally applicable rate

35% - regarding deposit interest, winnings from gambling events

30% on the profits of foreigners who are not residents of Russia

15% on dividends received by foreigners

Persons whose income (earnings) are subject to a thirteen percent tax have the right to take advantage of the tax, which allows them to return the paid income tax.

• professional;
• standard;
• property;
• social.

The procedure for implementing the above rule and the specifics of its application are regulated by current legislation.

Transport tax

Transport tax is included in the types of taxes levied on individuals annually.

• cars;
• by bus;
• scooters;
• motorcycles;
• snowmobiles;
• water, air transport;
• other self-propelled mechanism that has passed state registration.

The tax rate is calculated in rubles and depends on the number of horsepower of the engine. Municipal bodies of federal subjects have the right to set taxes independently, but not more than ten times the amount determined.

Property tax

A popular type of tax levied on individuals is property tax. It is paid by all Russians and foreigners who own real estate. The final amount of the tax and the categories of persons who are exempt from paying it are determined by the local government agencies of each federal subject.

• 0.1% for private residential buildings, unfinished houses, garages, parking spaces, outbuildings;
• 2% for objects with a cadastral value of more than three hundred million rubles;
• 0.5% relative to other buildings.

If there is no property price in the cadastral register, inventory estimates are used to calculate the tax liability, which are multiplied by deflator coefficients. A more detailed procedure for determining the types of tax payments of individuals is regulated by Chapter 36 of the Tax Code of the Russian Federation.
When taxpayers own part of an object (a share in a home), the tax is calculated in proportion to their share. The property liability for the heir is accrued from the moment of state registration of his right to property, and not from receipt of paper confirming the right to receive the inheritance.

Land tax for individuals

• own the land;
• use the land by right of lifelong ownership;
• Permanent use rights were issued for the plots.

For individuals, land tax obligations are set at 0.3%. However, the legislation provides for the establishment of other rates linked to the categories of land plots and their area.

The obligation for the previous year is paid before the beginning of December current year. In the Russian Federation, individuals pay taxes and types of fees related to land, according to tax notices.

What income of individuals is subject to personal income tax and what is not?

Types of income that are subject to personal income tax

• from the sale of property that was owned for less than 3 years;
• from leasing property;
• income received outside Russian Federation;
• income from winnings;
• other income.

Types of income that are NOT subject to personal income tax

• income from the sale of property that has been owned for more than three years;
• income received as an inheritance;
• income received under a gift agreement from a family member and (or) close relative in accordance with the Family Code of the Russian Federation (from a spouse, parents and children, including adoptive and adopted parents, grandparents and grandchildren, full and half-blooded (having a common father) or mother) brothers and sisters);
• other income.

The budgets of the Russian Federation at all levels are replenished through taxes and fees. Taxes from citizens are no exception.

Taxes for individuals in Russia

Let's take a closer look at all existing taxes for individuals, incl. how to find out about existing tax debts, how to pay them off, what to pay attention to when calculating taxes on existing property and transactions.

Object of taxation for individuals

The object of taxation for individuals is income (salary, inheritance, gifts, dividends...) and property (apartments, cars, dachas...). It is important to know that illegal income will not only incur administrative or criminal liability, but also pay taxes.

Who is the taxpayer

Tax payers can be adult and minor citizens of Russia (actually staying on the territory of Russia for at least 183 calendar days over the next 12 consecutive months) and non-residents - persons carrying out activities on the territory of the Russian Federation with citizenship of other states.

• Minors and minor children can own property, incl. by inheritance, which is the object of taxation. The responsibility for payment falls on the shoulders of parents and legal representatives.
• In addition, resident individuals (spending 183 or more days a year within the country) and non-residents of the Russian Federation are required to pay taxes.

The list (list) of taxes paid by citizens to the budgets of the Russian Federation includes

Income tax (personal income tax) No. 1

The main type of direct taxes. Calculated as a percentage of the total income of individuals minus documented expenses, in accordance with current legislation.

There are exceptions in the form of non-taxable income

• income from the sale of property that has been owned for more than three years;
• income received as an inheritance;
• income received under a gift agreement from a family member and (or) close relative in accordance with the Family Code of the Russian Federation (from a spouse, parents and children, including adoptive and adopted parents, grandparents and grandchildren, full and half-blooded (having a common father) or mother) brothers and sisters).

Property tax No. 2

Since 2017, real estate taxation based on cadastral value has been carried out in 72 constituent entities of the Russian Federation. Tax notifications for the payment of property tax for individuals based on the cadastral value in relation to real estate objects recognized as objects of taxation are sent to the Federal Tax Service.

Transport tax No. 3

Transport tax is regional, is enforced by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. All funds from it go to the budgets of the constituent entities of the Russian Federation.

Land tax No. 4

Payers of land tax are individuals who own land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession (clause 1 of Article 388 of the Tax Code of the Russian Federation).

Individuals are not recognized as taxpayers in relation to land plots that they have under the right of gratuitous use, including the right of gratuitous fixed-term use, or transferred to them under a lease agreement.

Excise tax No. 5

Not many people know that individuals (not individual entrepreneurs) can also be excise tax payers. This is possible when importing/exporting excisable goods through customs (Article 179 of the Tax Code).

Water tax No. 6

Individuals, including individual entrepreneurs, who use water bodies subject to licensing in accordance with the legislation of the Russian Federation.

Hunting fee No. 7 and fishing fee No. 8

Citizens, individual entrepreneurs and legal entities who receive, in accordance with the established procedure, a license (permit) to use objects of the animal world on the territory of the Russian Federation. The calculation is made in accordance with Article 333 of the Tax Code of the Russian Federation.

Tax for self-employed people No. 9

From January 1, freelancers finally got the opportunity to work “white-collar” without unnecessary bureaucracy and tax overpayments. The official name is professional income tax (PIT). New single tax for professional activities has so far been tested only in four regions, including Moscow and Tatarstan. The main goal of the experiment is to legalize the status of a freelancer and help those who work for themselves come out of the shadows. Let's figure out what it means to be self-employed, how it can be beneficial, and what those who decided to show their income to the state say.

To overcome the distrust of citizens, the law guarantees the unchanged professional tax rate for 10 years: 4% for income when working with individuals, 6% for individual entrepreneurs and legal entities.

There are also “indirect” taxes

• State duty is a fee, the size of which varies depending on the characteristics of the government services provided.
• excise taxes on subsoil - when purchasing gasoline and alcohol, the price is based on government taxes.

These taxes are classified as follows

1. By level:
   1. federal;
   2. regional;
   3. local.
2. By method of admission:
   1. straight;
   2. indirect.
3. Depending on the payer:
   1. from individuals
   2. legal entities.

Good afternoon, dear readers! Taxes are an integral part economic system any country. They create budgets different levels: from federal to local, they create the material basis for the existence of the state. The salaries of officials, the maintenance of the administrative apparatus, administrations at various levels, the police, the army, and other government agencies are paid through the payment of taxes by legal entities, individual entrepreneurs and individuals. Today we’ll talk in more detail about personal taxes.

Phys. persons are the population of our country, that is, each of us. Taxation is a difficult category; to understand it on your own, you need to spend many hours studying the Tax Code of the Russian Federation. Therefore, today we will consider the main types of taxes that individuals pay. We will explain their essence, the process of calculation and payment as simply as possible. We will tell you how to check the existence of obligations, as well as the amounts that need to be paid to the budget. Let's start by considering the issues of who taxpayers are and how the state keeps records of them.

Personal taxes: taxpayers and how are they taken into account?

An individual taxpayer is a person:

• who owns movable or immovable property - an object of taxation;
• who receives income or material benefit.

Payers can be adults and minors. Children may own property that is subject to taxation. Payment for such obligations is made by the parents or legal representatives of the child. In addition, resident individuals (spending 183 or more days a year within the country) and non-residents of the Russian Federation are required to pay taxes.

Registration of taxpayers is carried out using TIN (Identification Number). It is assigned when the Federal Tax Service receives data on the appearance of a taxable object for a specific person. For example, when purchasing a car or getting a job.

The Federal Tax Service cannot always track the fact of the occurrence of a taxable object. In this case, citizens are required to independently transfer this data to the tax office. Concealment threatens with administrative and, in extreme cases, even criminal liability. If you are “suspected” of having hidden income, then the inspectorate will definitely send a letter demanding you file an income tax return.

Taxes paid by individuals (as well as legal entities and individual entrepreneurs) can be classified as follows:

1. By level:

• federal;
• regional;
• local.

1. By method of admission:

• straight;
• indirect.

1. Depending on the payer:

• from individuals
• legal entities.

In the last paragraph, there are no individual entrepreneurs, because, strictly speaking, they also belong to individuals. But due to the fact that taxation of individuals. persons registered as individual entrepreneurs have significant differences; for the convenience of understanding information, they are usually “unofficially” identified as a separate category of payers. Articlereveals the nuances of individual entrepreneur taxation.

What taxes do individuals pay: 8 main types!

The Tax Code of the Russian Federation provides for the following types of taxes for individuals:

1. Income tax (personal income tax).
2. Property.
3. Transport.
4. Land.
5. Excise tax
6. Water.
7. Hunting fee.
8. Fishing fee.

Naturally, any tax is calculated and paid only when there is an object corresponding to it. Now let’s take a closer look at what taxes individuals pay.

Personal income tax calculation: we must share!

The essence of personal income tax is revealed in its name - “tax on personal income”. Calculation and transfer personal income tax amounts from wages carried out by the employer. You need to declare and pay it yourself for the following types of income:

1. From the sale of movable or immovable property that has been owned for less than three years.
2. Received abroad.
3. Rents from rental property.
4. Winnings (lotteries, drawings).
5. Other income.

Taxes for individuals are not paid on income received:

1. From the sale of property that has belonged to you for more than three years.
2. By inheritance.
3. By gift from a close relative or family member.

Personal income tax is one of the main taxes that most of our fellow citizens pay. Personal income tax returns must be submitted by April 30 of the year following the reporting year. This means that the 2016 return must be filed by April 30, 2017. In addition to physical For persons who have received additional income, Form 3-NDFL is submitted to the Federal Tax Service by those who want to receive a tax deduction. We'll talk about it a little later.

Personal income tax must be paid by July 15 of the following reporting year, that is, the deadline for payment for 2016 is June 15, 2017. But first of all, let's figure out how personal income tax is calculated. The formula is very simple:

TAX AMOUNT = TAX RATE * TAX BASE.

The tax rate is a percentage of the tax amount. Tax base is the amount on which tax is paid, that is, the amount of income. There are five rate options for personal income tax:

1. 9% is the least common rate and currently only applies to proceeds from mortgage-backed bonds that were issued before January 1, 2007.
2. 13% is the standard rate at which most resident taxpayers pay tax from:

• salary,
• remuneration under civil law contracts (concluded for the performance of work, provision of services for a certain time period),
• dividends,
• profits from the sale of property.

1. 15% is the rate applied to individuals. persons who are not residents of the Russian Federation, but receive dividends from Russian companies.
2. 30% - applies to all types of income of non-residents of the Russian Federation, except dividends.
3. 35% is the maximum personal income tax rate. The following income is taxed:

• winnings,
• income from deposits, deposits.

It is worth clarifying here: if the annual interest does not exceed the refinancing rate at the beginning of the year (8.25%) + 10%, then such profit is not subject to personal income tax. Accrual occurs only on an amount that exceeds 18.25% of the invested funds. We are talking about rubles. If the deposit is in dollars, then all income over 9% of the money invested is accrued.

• Income from fees for the use of borrowed funds of the CPC, and agricultural CPC.

Now let's return to the question of tax deductions - expenses taken into account for tax purposes.

Firstly, only personal income tax payers can reduce the tax base or return part of previously paid taxes at a rate of 13%.

Secondly, there are 3 types of deductions for individuals (not individual entrepreneurs):

• ¾ standard (for children, for “themselves” disabled people of the Second World War, heroes of the Russian Federation, Chernobyl victims), social (amounts spent on education, charity, treatment, accumulation of pensions),
• ¾ property (when purchasing or constructing housing)
• ¾ professional.

Thirdly, physical Non-resident persons do not have the right to receive these deductions. The topic of tax deductions is covered in detail in Articles 218-221 of the Tax Code of the Russian Federation.

Taxes for individuals: property obliges!

Individuals are required to pay property tax (IT) if they own real estate:

1. House, apartment, room.
2. Garage or parking space.
3. Unfinished buildings.
4. A complex of buildings and structures united by a common goal.
5. Other buildings.

Since 2015, the process of calculating the ID base has undergone significant changes. Now the value of a property is calculated not according to the inventory value, but according to the cadastral value. At the end of 2016, these changes affected 28 constituent entities of the Russian Federation, and by 2020 they will cover the entire country. This was done to reduce the tax burden on the population, using a system of tax deductions depending on the type of object:

• ¾ apartment – ​​20 m²;
• ¾ room – 10 m²;
• ¾ house – 50 m²;

This amount must be subtracted from the area of ​​the home before calculating the amount to be paid. What's interesting is that you don't have to do it yourself. The Federal Tax Service will send a notice to each owner of real estate about the need to pay tax.

Rates vary from 0.1% to 2% of the cost. It all depends on the type and size of housing, as well as on the locality, since property tax is local. This means that the right to determine the rate belongs to local councils: for residential premises - from 0.1 to 0.3%, for commercial and expensive real estate - up to 2%, other - up to 0.5%.

Transport tax liability: the more horses, the more difficult it is to keep them!

Transport tax is paid on any vehicle that is subject to state registration. Its owner is annually sent a letter indicating the tax base and calculating the amount of payment. Payment details are attached to the letter.

The current tax period will be due in the next calendar year. So in 2016, the car owner was paid for 2015. By the way, payments must be made before December 1, otherwise penalties will begin to accrue. If you want to check the correctness of the amount indicated on the receipt, there is a special calculator on the official tax website.

Among the most significant factors for calculating the amount of tax, we highlight:

1. Region of registration of the car owner. Each region has its own rates, as well as increasing coefficients.
2. Horsepower. Perhaps one of the main factors, because the tax is calculated depending on their quantity. In this case, a diversified system is used. For example, in Moscow for every hp. "passenger cars" up to 100 hp you need to pay 12 rubles, from 100 to 125 hp. - 25 rubles and so on.
3. Price. For cars whose cost exceeds 3 million rubles, an increasing factor is provided from 1.1 to 3, depending on the age of the car and type.
4. Type of vehicle, since each of them has its own odds and rates.

If you do not agree with the accrued tax amount, please contact the Federal Tax Service office at your place of registration or contact center.

Land tax: if you have it, value it, if you value it, pay it!

Every individual who owns a land plot, either the right to own it for life, or the right to use it indefinitely, pays tax. The rate can vary from 0.025% to 1.5%, which is at the discretion of local councils. You can check information for your region on the Federal Tax Service website. The tax base is determined based on the cadastral value land plot.

The payment deadlines are the same as for transport tax: until December 1 of the next year. Declarations are not submitted, and the tax is calculated by specialists tax office, after which a notification is sent to the owner’s place of registration. It usually arrives one month before the payment deadline. If this does not happen, then it is better to take the initiative yourself and find out how much and where to pay so that penalties do not start accruing.

Excise duty: the border is locked!

An excise tax is a federal indirect tax. Not many people know that individuals (not individual entrepreneurs) can also be excise tax payers. This is possible when importing/exporting excisable goods through customs (Article 179 of the Tax Code). These are:

1. Alcohol.
2. Products that contain alcohol with a mass fraction of more than 9%.
3. Alcohol products.
4. Tobacco products.
5. Vehicles: cars, motorcycles (from 150 hp).
6. Fuel: diesel, household stove and gasoline.
7. Motor oils.

Taxes for individuals on the import/export of excisable goods are covered in more detail in Article 181 of the Tax Code of the Russian Federation.

Water tax: we pay for cleanliness!

Water tax is paid by individuals (not individual entrepreneurs) only when water is drawn from an artesian well. To drill such a water well, you need to obtain a license. The withdrawal of water from shallower water horizons for personal use is not subject to taxation and licensing.

Calculation of tax liabilities, as well as their payment, is the responsibility of the taxpayer. The rate for 2016 is 93 rubles per unit of volume, that is, per 1000 m³. For owners of wells that do not have meters installed, an increasing factor of 1.1 is applied. A gradual increase in the tax rate is planned until 2025. The tax base is the volume of water pumped out over a certain period of time. Returns must be submitted and taxes paid by April 20, June 20, October 20 and January 20, for the 1st, 2nd, 3rd and 4th quarters, respectively.

It may seem that artesian well– this is very profitable (comparing it with tap water). But do not forget that the cost of drilling, documentation, plus obtaining a license is about 1 million rubles. Depending on the region of the country, this amount can reach 2 million rubles.

Hunting fees: the more catch, the more tax!

This type of federal tax is paid by individuals who have received permission to hunt:

• areas that are in the public domain;
• territories that are assigned to individual entrepreneurs or legal entities;
• natural areas with enhanced protection.

The amount of the fee is calculated using the rate in kind and the number of animals. The rate for each type is set separately. You can find the list in Article 333 of the Tax Code. The fee is paid simultaneously with obtaining the permit. Phys. persons (not individual entrepreneurs) do not provide reporting on this type of collection.

Fishing fees: a small fee for a big catch!

Article 333 of the Tax Code lists maritime biological species, for the catch of which a fee is paid. But before you start fishing, you must obtain permission. The formula for calculating the fee is standard:

Amount = Amount of catch*rate provided for this species.

The fee is paid in stages. The first is a one-time contribution (10% of the total amount). The second stage is regular contributions ((total amount - one-time contribution)/number of months for which the permit was issued). The third stage is payment of a one-time fee no later than the 20th day of the month following the month the permit expires. Physical reporting is not available to individuals.

How to check for tax obligations?

Individual taxes must be paid on time. Otherwise, penalties will begin to accrue. The fact that the notification was not received (by transport tax or property tax) will not mitigate the guilt. Full responsibility rests with the taxpayer. To avoid late payments, you need to periodically check to see if you have been charged any tax due. You can do this in two ways:

1. Visit to the tax office.
2. Through the taxpayer's personal account.

Personal visit, of course the better, that you can ask all the questions you are interested in, check the accuracy of the accrual, and dispute the amount. The disadvantages of this method are quite obvious: it takes a lot of time, and sometimes it costs nerves. The Federal Tax Service office is a popular place for taxpayers, and people in queues usually become extremely unfriendly.

The Internet, namely the taxpayer’s personal account, can save you from visiting the tax office. Strictly speaking, you still have to visit the inspection once in order to receive a login with a password. But this procedure takes no more than 15 minutes. The main thing is to take your passport with you (TIN if available).

You will receive a printout with your login information. When visiting your account for the first time, it is recommended to change your password. Information appears within three days from the date of first registration. On the home page personal account will pivot table. It indicates the accrued amount, paid, overpayment and debt. At the top, in the “Objects of Taxation” tab, you can see what taxes individuals pay. The convenience of your personal account is that you can use it to submit an application to the Federal Tax Service and also receive an answer without a personal visit.

How to pay tax: TOP 6 best ways!

Payers of personal income tax from wages, faced with the need to pay taxes on their own, often experience difficulties. We bring to your attention 6 convenient ways to pay taxes.

Method 1. Bank cash desk.

It’s convenient because a professional will do all the work for you. You just need to provide payment details and a passport. The payer receives a payment order marked by the bank and can be completely calm. The disadvantages are that sometimes you have to wait in a long line. It is convenient to generate details through your personal account.

Method 2. Payment terminal.

With it, of course, you can only pay some taxes. For example, transport. But quickly, without queues, in any convenient place. The only significant drawback is the relatively high commission. Some terminals simply charge extortionate fees for payments.

Method 3. Taxpayer’s personal account.

Using your personal account, you can not only find out all the necessary information, but also pay taxes. The only drawback is that payments are supported using cards opened in FTS partner banks, and their number is not large (about 13). It is worth noting that the tax office cooperates with almost all major banks.

Personal income tax (NDFL) — federal tax in Russia, which taxes the income of individuals.

Until 2002, this tax was called "Income Tax". Many people still call him that.

The name after the first letters of the name of the tax is also used - personal income tax.

A comment

Personal income tax is regulated by Chapter 23 of the Tax Code of the Russian Federation (TC RF).

Taxpayers

The following are recognized as taxpayers of personal income tax (clause 1 of Article 207 of the Tax Code of the Russian Federation):

Individuals who are tax residents of the Russian Federation,

As well as individuals who receive income from sources in the Russian Federation who are not tax residents of the Russian Federation.

Tax residents individuals are recognized who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months.

The period of stay of an individual in the Russian Federation is not interrupted by periods of his departure outside the territory of the Russian Federation (Clause 2 of Article 207 of the Tax Code of the Russian Federation):

For short-term (less than six months) treatment or training,

And also for the performance of labor or other duties related to the performance of work (provision of services) in offshore hydrocarbon fields.

Object of taxation

The object of taxation is income received by taxpayers (Article 209 of the Tax Code of the Russian Federation):

1) from sources in the Russian Federation and (or) from sources outside the Russian Federation - for individuals who are tax residents of the Russian Federation;

2) from sources in the Russian Federation - for individuals who are not tax residents of the Russian Federation.

The tax base

When determining the tax base, all income of the taxpayer received by him, 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 Article 212 of the Tax Code of the Russian Federation (Article 210 Tax Code of the Russian Federation).

If any deductions are made from the taxpayer’s income by order, by decision of a court or other authorities, such deductions do not reduce the tax base (paragraph 2, paragraph 1, article 210 of the Tax Code of the Russian Federation).

Example

The employee received an income of 100 rubles. From this income, by court decision, 25 rubles of alimony are withheld.

Personal income tax is assessed on the amount of income of 100 rubles (personal income tax is withheld at a rate of 13%) and alimony is withheld from the amount minus tax.

Basic rules for calculating the tax base for personal income tax:

The tax base is determined separately for each type of income for which different tax rates are established (Clause 2 of Article 210 of the Tax Code of the Russian Federation). Personal income tax rates are determined by Article 224 of the Tax Code of the Russian Federation.

The tax base for income from equity participation is determined separately from other income, in respect of which the tax rate provided for in paragraph 1 of Article 224 of the Tax Code of the Russian Federation is applied (personal income tax rate is 13%). The specifics of calculating tax on income from equity participation are established by Article 275 of the Tax Code of the Russian Federation (clause 2 of Article 210 of the Tax Code of the Russian Federation).

The tax base for income from the sale of real estate is determined taking into account the specifics established by Article 217.1 of the Tax Code of the Russian Federation (clause 6 of Article 210 of the Tax Code of the Russian Federation).

The taxpayer's income (expenses) expressed (nominated) in foreign currency are recalculated into rubles at the official exchange rate of the Central Bank of the Russian Federation established on the date of actual receipt of said income (date of actual expenses) (clause 5 of Article 210 of the Tax Code of the Russian Federation).

Taxable period

The tax period is a calendar year (Article 216 of the Tax Code of the Russian Federation).

Tax rates

Tax rates are determined in Art. 224 Tax Code of the Russian Federation.

Basic personal income tax rate - 13%(Clause 1 of Article 224 of the Tax Code of the Russian Federation).

But some types of income have higher tax rates.

Tax rate 35% is established in relation to the following income (clause 2 of Article 224 of the Tax Code of the Russian Federation):

The cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services, in terms of exceeding the amounts specified in paragraph 28 of Article 217 of the Tax Code of the Russian Federation (4,000 rubles per year);

Interest income on deposits in banks to the extent that they exceed the amounts specified in Article 214.2 of the Tax Code of the Russian Federation (for deposits in Russian banks in rubles - the refinancing rate of the Central Bank of the Russian Federation, increased by 5 percentage points, and for deposits in foreign currency - 9% per annum);

Amounts of savings on interest when taxpayers receive borrowed (credit) funds in terms of exceeding the amounts specified in paragraph 2 of Article 212 of the Tax Code of the Russian Federation (when receiving borrowed funds, cheaper than 2/3 of the refinancing rate of the Central Bank of the Russian Federation in rubles or 9% in foreign currency) ;

In the form of payment for the use of funds of members of a consumer credit 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, insofar as they exceed the amounts specified in Article 214.2.1 of the Tax Code of the Russian Federation.

Tax rate 30% is established in relation to all income received by individuals who are not tax residents of the Russian Federation, with the exception of income received (clause 3 of Article 224 of the Tax Code of the Russian Federation):

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;

From carrying out labor activities specified in Article 227.1 of the Tax Code of the Russian Federation, in respect of which the tax rate is set at 13 percent;

From carrying out labor activities as a highly qualified specialist in accordance with Federal law dated July 25, 2002 N 115-FZ “On the legal status of foreign citizens in the Russian Federation”, in respect of which the tax rate is set at 13 percent;

From the implementation of labor activities by participants in the State Program for Assistance to the Voluntary Resettlement to the Russian Federation of compatriots living abroad, as well as members of their families who jointly moved to a permanent place of residence in the Russian Federation, in respect of which the tax rate is set at 13 percent;

From the performance of labor duties by crew members of ships sailing under National flag the Russian Federation, in respect of which the tax rate is set at 13 percent;

From carrying out labor activities by foreign citizens or stateless persons recognized as refugees or granted temporary asylum on the territory of the Russian Federation in accordance with the Federal Law “On Refugees”, in respect of which the tax rate is set at 13 percent.

Tax rate 30% is also established in relation to income from securities (except for income in the form of dividends) issued by Russian organizations, the rights to which are recorded in the securities account of a foreign nominee holder, the securities account of a foreign authorized holder and (or) the securities account of depository programs paid to persons, information about which was not provided to the tax agent in accordance with the requirements of Article 214.6 of the Tax Code of the Russian Federation (clause 6 of Article 224 of the Tax Code of the Russian Federation).

Tax calculation procedure

The procedure for calculating tax is regulated by Art. 225 Tax Code of the Russian Federation.

1) Calculation of personal income tax taxed at a rate of 13%

The amount of income taxed at the personal income tax rate of 13% is determined. The amount of income decreases by tax deductions- standard, social, property, professional deductions that are provided to the employee in accordance with Art. 218, paragraphs. 4, 5 p. 1 tbsp. 219, paragraphs. 3, 4 p. 1 art. 220, Art. 221 Tax Code of the Russian Federation.

Tax base = D(13%) - B

D(13%) - Income taxed at the rate of 13%

B - standard, social, property, professional deductions that are provided to the employee in accordance with Art. 218, paragraphs. 4, 5 p. 1 tbsp. 219, paragraphs. 3, 4 p. 1 art. 220, Art. 221 Tax Code of the Russian Federation.

Tax deductions provided for in Articles 218 - 221 of the Tax Code do not apply to income from equity participation in an organization (clause 2 of Article 210 of the Tax Code).

Personal income tax = Tax base * 13%

2) Calculation of personal income tax taxed at other tax rates

The income taxed at other personal income tax rates is determined.

Personal income tax = Tax base * 30%

Personal income tax = Tax base * 35%

Date of actual receipt of income

The date of actual receipt of income determines when income arises for tax purposes and is regulated by Article 223 of the Tax Code of the Russian Federation.

Example

When receiving income in cash, the day the income is paid, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

When receiving income in kind - the day of transfer of income in kind (clause 2, clause 1, article 223 of the Tax Code of the Russian Federation).

When receiving income in the form of material benefits - the day of acquisition of goods (works, services), acquisition valuable papers.

If payment for purchased securities is made after the transfer of ownership of these securities to the taxpayer, the date of actual receipt of income is determined as the day the corresponding payment is made to pay for the cost of the purchased securities (clause 3, clause 1, article 223 of the Tax Code of the Russian Federation).

Day of offset of counter homogeneous claims (clause 4, clause 1, article 223 of the Tax Code of the Russian Federation).

The day when a bad debt is written off in the prescribed manner from the organization’s balance sheet (clause 5, clause 1, article 223 of the Tax Code of the Russian Federation).

For the income of a business traveler (for example, in the form of daily allowance), the date of recognition of income is the last day of the month in which the advance report is approved after the employee returns from a business trip (clause 6, clause 1, article 223 of the Tax Code of the Russian Federation).

When receiving income in the form of material benefits obtained from savings on interest when receiving borrowed (credit) funds - the last day of each month during the period for which the borrowed (credit) funds were provided (clause 7, clause 1, article 223 of the Tax Code of the Russian Federation ).

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 work duties performed in accordance with the employment agreement (contract) (clause 2 of Article 223 of the Tax Code of the Russian Federation).

If the employment relationship is terminated before the end of the calendar month, the date of actual receipt by the taxpayer of income in the form of wages is considered to be the last day of work for which the income was accrued to him (clause 2 of Article 223 of the Tax Code of the Russian Federation).

Procedure and deadlines for tax payment

The procedure and deadlines for paying taxes are determined in the articles of the Tax Code of the Russian Federation:

Article 226. Peculiarities of tax calculation by tax agents. Procedure and deadlines for tax payment by tax agents

Article 226.1. Peculiarities of calculation and payment of tax by tax agents when carrying out transactions with securities, operations with financial instruments of futures transactions, as well as when making payments on securities of Russian issuers

Article 227. Peculiarities of calculating tax amounts by certain categories of individuals. The procedure and terms for payment of tax, the procedure and terms for payment of advance payments by specified persons

Individual entrepreneurs and self-employed citizens pay personal income tax no later than July 15 of the year following the expired tax period (clause 6 of Article 227 of the Tax Code).

Individuals who are required to submit tax return(specified in Article 228 of the Tax Code of the Russian Federation) pay personal income tax no later than July 15 of the year following the expired tax period (clause 4 of Article 228 of the Tax Code of the Russian Federation).

Article 227.1. Features of calculating the amount of tax and filing a tax return by certain categories of foreign citizens carrying out labor activity for hire in the Russian Federation. Tax payment procedure

Benefits and deductions

Personal income tax benefits are established in Art. 217 Tax Code of the Russian Federation. For example, personal income tax is not assessed:

State benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensation paid in accordance with current legislation. At the same time, benefits that are not subject to taxation include unemployment benefits, maternity benefits; (clause 1 of article 217 of the Tax Code of the Russian Federation)

Pensions for state pension provision (clause 2 of article 217 of the Tax Code of the Russian Federation)

Rewards to donors for donated blood, breast milk and other assistance; (clause 4 of article 217 of the Tax Code of the Russian Federation)

Alimony received by taxpayers; (clause 5 of article 217 of the Tax Code of the Russian Federation)

Amounts of one-time payments (including in the form of financial assistance) made (clause 8 of Article 217 of the Tax Code of the Russian Federation):

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;

Amounts paid by employers for the provision of medical services to their employees, their spouses, parents, children (including adopted children), wards under the age of 18, as well as their former employees who resigned due to retirement due to disability or old age, and remaining at the disposal of employers after payment of corporate income tax; (Clause 10, Article 217 of the Tax Code of the Russian Federation)

Income received by individuals who are tax residents of the Russian Federation for the corresponding tax period (Clause 17.1, Article 217 of the Tax Code of the Russian Federation):

from the sale of real estate objects, as well as shares in the said property, taking into account the specifics established by Article 217.1 of this Code;

from the sale of other property that was owned by the taxpayer for three years or more.

Income in cash and in kind received from individuals as a gift, with the exception of cases of donation of real estate, vehicles, shares, shares, shares, unless otherwise provided by this paragraph (clause 18.1. Tax Code of the Russian Federation).

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

Income not exceeding 4,000 rubles received on each of the following grounds for the tax period (clause 28 of article 217 of the Tax Code of the Russian Federation):

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 held in accordance with decisions of the Government of the Russian Federation and legislative (representative) bodies state power or representative bodies of local self-government;

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, children (including adopted children), wards (under the age of 18), their former employees (age pensioners), as well as disabled people for the cost of medicines purchased by them (for them) medications for medical use prescribed by their attending physician. Exemption from taxation is provided upon presentation of documents confirming actual expenses for the purchase of these drugs for medical use;

the cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods (works, services);

amount of financial assistance provided to disabled people public organizations disabled people;

Income in cash or in kind in the form of payment of the cost of travel to the place of study and back to persons under 18 years of age studying in Russian preschool and general educational institutions that have the appropriate license; (clause 45 of article 217 of the Tax Code of the Russian Federation)

Deductions are defined in Art. 218 - 221 Tax Code of the Russian Federation.

The following types of personal income tax deductions are provided:

Tax deductions when carrying forward losses from participation in an investment partnership (Article 220.2 of the Tax Code of the Russian Federation)

Rules for applying tax deductions:

For income for which the tax rate established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation is provided (personal income tax rate is 13%), the tax base is reduced by the amount of tax deductions provided for in Articles 218 - 221 of the Tax Code of the Russian Federation (clause 3 of Article 210 of the Tax Code of the Russian Federation).

If the amount of tax deductions in the tax period turns out to be more than the amount income in respect of which the tax rate established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation is provided, subject to taxation for the same tax period, then in relation to this tax period the tax base is accepted equal to zero. To the next tax period, the difference between the amount of tax deductions in this tax period and the amount of income in respect of which the tax rate established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation, subject to taxation, is not carried over (with the exception of pensioners) (clause 3 of Article 210 of the Tax Code RF).

For taxpayers receiving pensions in accordance with the legislation of the Russian Federation, in the absence of income in the tax period taxed at the tax rate established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation, the difference between the amount of tax deductions and the amount of income in respect of which the tax rate established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation, can be carried over to previous tax periods (clause 3 of Article 210 of the Tax Code of the Russian Federation).

For income for which tax rates are different (than paragraph 1 of Article 224 of the Tax Code of the Russian Federation - 13%), the tax base is determined as the monetary value of such income subject to taxation. In this case, tax deductions provided for in Articles 218 - 221 of the Tax Code of the Russian Federation are not applied (clause 4 of Article 210 of the Tax Code of the Russian Federation).

Tax deductions provided for in Articles 218 - 221 of the Tax Code of the Russian Federation do not apply to income from equity participation in an organization (clause 3 of Article 210 of the Tax Code of the Russian Federation).

Tax return

A personal income tax return is submitted to the tax authority by individual entrepreneurs and self-employed citizens (applying the general taxation system), individuals who received income for which tax was not withheld at source. The tax return is submitted no later than April 30 of the year following the expired tax period (Article 227, Article 227.1., paragraph 1 of Article 228, Article 229 of the Tax Code of the Russian Federation).

A tax return can also be submitted by individuals who claim tax deductions (purchase of housing, education, treatment, etc.).

Example

Individuals who are required to independently calculate tax and submit a tax return are indicated in Art. 228 Tax Code of the Russian Federation.

Features of individual entrepreneurs (IP)

Individual entrepreneurs using the general taxation system calculate and pay personal income tax. Individual entrepreneur income is determined in general procedure(discussed above).

IP expenses are determined by Art. 221 Tax Code of the Russian Federation - . Thus, it is indicated that the composition of expenses accepted for deduction is determined by the taxpayer independently in a manner similar to the procedure for determining expenses for tax purposes established by the chapter “Organizational Income Tax.”

That is, an individual entrepreneur recognizes the same expenses as organizations. For example, if an individual entrepreneur acquired fixed assets (for example, premises) or intangible assets(for example, rights to a trademark), then he can write them off as expenses through depreciation according to the same rules as organizations.

Tax is a mandatory contribution of the payer to the budget and extra-budgetary funds in the amounts specified by law and within the established time frame. It expresses the monetary relations that develop between the state and legal entities and individuals in connection with the redistribution of national income and the mobilization financial resources to budgetary and extra-budgetary funds of the state. Contributions are made by the main participants in the production of gross domestic product:

O workers who, through their labor, create material and intangible benefits and receive a certain income;

O economic entities, owners of capital.

Tax contributions generate the state's financial resources, accumulated in its budget and extra-budgetary funds. The economic content of taxes is thus expressed by the relationship between business entities and citizens, on the one hand, and the state, on the other, regarding the formation of public finances.

But taxes are not only an economic category, but also a financial category at the same time. As a financial category, taxes express the general properties inherent in all financial relations, and their distinctive features and characteristics, their own form of movement, that is, functions that distinguish them from the entire set of financial relations. The functions of taxes reveal their socio-economic essence and internal content. What exactly is the role of personal taxes in market economy, what functions do they perform in the economic mechanism? There are several points of view on this problem, but I would highlight three functions of taxes:

O distribution;

O fiscal;

O test.

Moreover, the distribution function can be divided into regulatory and stimulating, etc.

The most consistently implemented function is fiscal. The fiscal function is the main one, initially characteristic of all states. With its help, state monetary funds are formed, that is, material conditions for the functioning of the state.

Through the fiscal (budget) function, part of the income of citizens is withdrawn for the maintenance of the state apparatus, the defense of the country and that part of the non-productive sphere that does not have its own sources of income (many cultural institutions - libraries, archives, etc.), or they are insufficient to ensure the required level development - fundamental science, theaters, museums and many educational institutions, etc. It is this function that provides a real opportunity to redistribute part of the value of national income in favor of the least affluent social strata of society.

The importance of the fiscal function increases with the increase in the economic level of development of society. The twentieth century is characterized by a huge increase in state revenues from taxes, which is associated with the expansion of its functions and certain policies social groups those in power. The state is increasingly financial resources spends on economic and social activities, on the administrative apparatus.

Another function of the personal tax as an economic category is that it becomes possible to quantitatively reflect tax revenues and compare them with the state’s needs for financial resources. Thanks to the control function, the effectiveness of each tax channel and the tax “press” as a whole is assessed, and the need to make changes to the tax system and budget policy is identified. The control function of tax-financial relations manifests itself only under the conditions of the distribution function.

Initially, the distribution function of taxes was purely fiscal in nature: to fill the state treasury in order to support the army, the administrative apparatus, and the social sphere. But since the state considered it necessary to actively participate in the organization of economic life in the country, it acquired regulatory functions that were carried out through the tax mechanism. In the tax regulation of personal income, stimulating and restraining (disincentive) subfunctions have appeared. But most of the taxes currently levied in the Russian Federation have only a fiscal purpose, and only some have a regulatory function.

The regulatory function means that taxes, as an active participant in redistribution processes, have a serious impact on reproduction, stimulating or restraining its pace, strengthening or weakening capital accumulation, expanding or reducing the effective demand of the population. This function is inseparable from the fiscal function and is closely related to it. Extension tax method in the mobilization of national income for the state causes constant contact of taxes with participants in the production process, which provides it real opportunities influence the country's economy, at all stages of reproduction.

The stimulating subfunction of taxes is implemented through a system of benefits, exceptions, preferences, linked to the benefit-generating features of the taxable object. It manifests itself in a change in the object of taxation, a decrease in the tax base, and a decrease in the tax rate.

Division of taxes levied on individuals

In the Russian tax system there are 3 groups of taxes, depending on the body that collects the tax and uses it:

1. Federal taxes.

2. Regional taxes.

3. Local taxes and fees.

I will highlight the main types of taxes on the population in Russia.

Main types of taxes paid by the population.

u State duty

u Land tax

u Taxes on property of individuals

u Tax on the purchase of foreign banknotes

u Tax on vehicle owners

u Personal income tax

u Registration fee for individual entrepreneurs

u Vehicle parking fee

u Border clearance fee

u Fee for cleaning the territories of populated areas

u Insurance contributions to the Pension Fund of the Russian Federation

u Customs payments

Personal income tax

General provisions

Personal income tax is the main tax that individuals pay on almost all types of income received during the year.

The tax is paid within the time limits established by law, on an accrual basis from the beginning of the year, offsetting previously paid amounts.

Payroll taxes are withheld by employers. Citizens who during the year had income not only from performing labor and equivalent duties at the place of their main job (service, study) are required to submit an income declaration to the tax authorities.

If international treaties of the Russian Federation or the former USSR establish other rules for taxation of certain categories of citizens, then the rules of the international treaty apply.

Individual entrepreneurs who have switched to a simplified system of taxation, accounting and reporting pay income tax in the form of payment of the annual cost of the patent.

Payers

Citizens of the Russian Federation, foreign citizens, stateless persons:

located in the Russian Federation no less 183 days in a calendar year - based on income from sources in the Russian Federation and abroad

located in the Russian Federation less 183 days in a calendar year - only for income from sources in the Russian Federation

Object of taxation

The total taxable income received in a calendar year, both in cash and in kind, including in the form of material benefits.

The date of receipt of income is the date of payment of income (including advance payment), or transfer of income, or the date of transfer of income in kind.

Total taxable income

Material benefit

When an employee receives an interest-free or low-interest loan from an organization, the total taxable income includes the material benefit in the form of savings on interest.

The benefit is the difference between the amount calculated based on 2/3 of the refinancing rate of the Central Bank of the Russian Federation for funds in rubles (or 10% per annum for funds in foreign currency), and the amount of interest actually paid. The tax on material benefits is withheld by the organization.

Sale of property

When selling property owned by right of ownership to a citizen who is not registered as a tax payer, the total taxable income may be reduced by an amount not exceeding 5,000 times the MMOT amount when selling housing, dachas, garden houses, land plots, land shares (shares), or for an amount not exceeding 1000 times the size of the MMOT - when selling other property. (At the request of the payer, this deduction can be replaced by a deduction of actually incurred and documented expenses.)

Receiving income from sources outside the Russian Federation

When receiving income from sources outside the Russian Federation by citizens with permanent residence in the Russian Federation, the amounts of taxes paid outside the Russian Federation are accepted for deduction, but not more than the amounts due under the legislation of the Russian Federation, i.e. using the Russian income tax scale.

Income not subject to taxation

· Interest and winnings on government securities and local government securities

· Insurance payments (compensations) under compulsory insurance, under voluntary long-term (for a period of at least five years) life insurance contracts, property insurance and liability insurance in connection with the occurrence of insured event, in compensation for harm to life, health and medical expenses

· Interest and winnings on deposits in banks located in the Russian Federation, open:

q in rubles - if the interest is paid within the refinancing rate established by the Central Bank of the Russian Federation

q in foreign currency - if interest is paid within 15% per annum

· State benefits, pensions, student scholarships

Income taxed at a fixed rate

Interest and winnings on deposits in banks located on the territory of the Russian Federation in an amount exceeding the refinancing rate established by the Central Bank of the Russian Federation, which was in effect during the period of existence of the deposit (15% per annum - on deposits in foreign currency), and some types of insurance payments are taxed separately from other types of income at source of income at a rate of 15%.

The tax base

Standard deductions.

Standard deductions are made at the place of main work, and in the absence of one, by any other source of income at the request of the taxpayer, or by the taxpayer himself at the end of the year.

They do not apply if there are 3- and 5-fold benefits and benefits within the limits of income taxed at the minimum rate.

Pension deductions

Amounts withheld from the employee’s earnings and subject to payment to the Pension Fund of the Russian Federation (1% of the employee’s income). Deductible only from main source of income; other sources withhold contributions to the Pension Fund, but do not make a deduction when calculating income tax.

Deductions for child and dependent support

Produced for each child or dependent

Produced by the main source of income or by the taxpayer himself at the end of the year.

Deductions for charitable purposes

Amounts within the limits of income transferred by the taxpayer for charitable purposes to enterprises, organizations and cultural, educational, health and social welfare institutions, partially or fully financed from the budget.

Deducted by the main source of income or by the taxpayer himself at the end of the year.

Deductions for developers

Amounts allocated from the income of citizens - developers and buyers - for the acquisition or construction (completion) of residential buildings, apartments, dachas and garden houses on the territory of the Russian Federation, including amounts allocated to repay bank loans and interest on them.

Amounts within the limits of 5,000 monthly wages taken into account over a three-year period, but not more than the amount of total annual income, are subject to deduction.

Deductions are made only for one object for 3 calendar years, starting from the year the application is submitted to the accounting department of the main source of income or to the tax authority.

Tax rates

Tax rates on total income received in 1999

Tax rates based on total income received in 2000

Tax withholding responsibilities of employers and other organizations

Procedure for calculating and withholding tax

When paying wages and other types of remuneration to employees, tax is calculated and withheld by the enterprise on a monthly basis from the amount of total taxable income on an accrual basis, taking into account the amount of tax withheld in previous months.

Tax deductions are made by the main source of income (from the main place of work) and can be made by another source of income only in the absence of the main place of work.

Taxes that are not withheld or not fully withheld are collected by the enterprise from individuals until the debt is fully repaid in compliance with the guarantees established by law (no more than 50% of monthly income).

When paying a citizen income from the sale of property, income tax is withheld by the organization that is the source of income if the income exceeds the non-taxable minimum (5,000 or 1,000 times the MMOT amount), and if the citizen has not reported to the tax authority that he is registered with the tax authorities (received an identification card). taxpayer number - INN) and will pay the tax independently. Otherwise, the organization paying the income reports its amount to the tax authority at its location.

Enterprises transfer to the budget the amounts of tax calculated and withheld from individuals no later than the day of actual receipt of funds from the bank for wages or no later than the day of transfer of wages from bank accounts on behalf of employees.

Enterprises that do not have bank accounts or pay salaries from proceeds from the sale of products (works, services) transfer tax amounts to banks no later than the day following the day the salary is paid.

If individuals receive income from employers not for the performance of work duties (for example, vacation pay, payments for sick leave, or income received in the form of material and social benefits), the income tax calculated and withheld from such income must be transferred no later than the fifth day of the month , following the month in which the income was received or the specified payments were made.

Tax transfers for branches and other separate divisions that do not have bank accounts are made by the parent organization to the regional budget at the location of the branch or division.

Reporting to tax authorities

Enterprises are required to submit to the tax authority:

· report on the final amounts of income and withheld amounts of tax, on income paid to individuals other than their main place of work - quarterly, no later than the 1st day of the second month following the reporting quarter (after the end of the year - no later than April 1 of the year following for reporting)

· report on income paid to individuals at their main place of work - annually, no later than April 1 of the following year

· information on payments made to individuals to fulfill obligations on securities (including bills of exchange), as well as on other transactions for the purchase and sale of securities

· Reports must be submitted on magnetic media or using telecommunications (does not apply to enterprises with up to 10 people, except for banks, insurance organizations and professional participants in the securities market).

Organizations that are tax agents bear the responsibility provided for in Part One of the Tax Code for tax agents.

Responsibility of citizens to submit tax returns and pay income taxes

A tax return must be submitted by individuals who received income from other organizations and individual entrepreneurs, except for income from the main place of work (service, study), if the total income in the past year exceeds the amount of income taxed at the minimum rate

The declaration is submitted to the tax authority no later than April 30 of the year following the reporting year. Individuals have the right, within a month after its submission, to clarify the data they declared in the declaration.

The declaration indicates each source of income payment and the amount of accrued and paid tax (separately by income from the main job and from other sources).

Features of taxation of foreign citizens and stateless persons

Foreign citizens and stateless persons permanently residing in the Russian Federation (more than 183 days in a calendar year)

Foreign citizens and stateless persons permanently residing in the Russian Federation (more than 183 days in a calendar year) pay income tax in Russia on their worldwide income. The taxable income of these citizens is determined in the same way as the income of citizens of the Russian Federation, with the following features:

Included in income:

· the amount of allowances paid in connection with residence in the Russian Federation

· amounts of compensation for expenses for children’s education at school, food, travel of the payer’s family members on vacation and for similar purposes

· additional payments from the employer for each day of stay in the Russian Federation.

Excluded from income:

· amounts transferred to state social insurance and pension funds

· the amount of compensation for the costs of renting residential premises and maintaining a car for business purposes

· the amount of travel expenses associated with movement within the territory of the Russian Federation and beyond its borders within the norms.

Income declarations

The income declaration is submitted to the tax authority at the place of activity (or residence) in the Russian Federation:

· about the expected income in the calendar year - within a month from the date of arrival in the Russian Federation (for further stay in the Russian Federation in the next calendar year - until April 30 of the following year)

When terminating activities on the territory of the Russian Federation during a calendar year and leaving the Russian Federation, a declaration of income actually received during the period of stay must be submitted no later than a month before departure.

Procedure for calculating and paying tax

Tax is calculated on the basis of income declarations by the tax authority. Advance payments are made before May 15, August 15, November 15 in equal shares of the amount calculated at 75% of tax liabilities (determined based on the submitted declaration).

Additional payment for recalculation for the reporting year is made within a month from the date of receipt of the payment notice sent by the tax authority to the payer.

Offset of tax amounts paid outside the Russian Federation

Taxes paid outside the Russian Federation are accepted for offset only within the limits established by the legislation of the Russian Federation, i.e. using the Russian income tax scale.

Foreign citizens and stateless persons living in the Russian Federation for less than 183 days in a calendar year

Foreign citizens and stateless persons who do not have permanent residence in the Russian Federation pay, in the general manner, income tax on income received from sources in the Russian Federation for performing labor duties at the place of their main and non-main work.

For other income from sources in the Russian Federation, tax is withheld at the rate of 20% at the source of payment, unless otherwise provided by international treaties of the Russian Federation, the former USSR or decisions taken on the basis of the principle of reciprocity.

Double taxation agreements

The collection of income tax from foreign individuals and stateless persons may be terminated or limited in accordance with international treaties of the Russian Federation and the former USSR, when in the relevant foreign state the same measures are carried out in relation to citizens of the Russian Federation, which must be officially confirmed by the central tax authority of this foreign state. In the latter case, tax exemption is carried out on the basis of instructions from the Ministry of Finance of the Russian Federation.

Citizens' property tax

Object of taxation

Residential buildings, apartments, cottages, garages, any other buildings (sheds, workshops, sheds), motor boats, helicopters, airplanes and other vehicles (except cars, motorcycles, etc.).

Calculation and payment procedure

Tax paid once a year based on the assessment data of the technical inventory bureau and relevant inspections. Building tax is calculated at a rate of 0.1 percent of the inventory value, and if such an assessment was not made, then at the cost determined when calculating the amount of compulsory state insurance. Payment is made in equal parts in two stages: before September 15 and before November 15.

Privileges

From tax on movable and immovable property fully are released

· citizens who have special merits to the state, disabled people of groups 1 and 2, as well as persons affected by radiation accidents

· Heroes Soviet Union and Heroes of the Russian Federation, as well as persons awarded the order glory of three degrees

· disabled people of the first and second groups, disabled since childhood, from among both civilians and civilians who served or held regular positions in military units, headquarters and institutions that are part of the active army,

· military personnel, as well as citizens discharged from military service upon reaching the age limit, being in military service, for health reasons, or in connection with organizational and staffing events, having a total duration of military service of 20 years or more.

· family members of military personnel who have lost their breadwinner.

In addition to the categories of citizens listed above Real estate tax benefits are available to:

· all categories of pensioners, citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries where hostilities took place.

· parents, spouses of military personnel and government employees who died in the line of duty,

· cultural figures, artists, folk craftsmen - owners of buildings, premises, including housing, for the period of organizing workshops in them.

From payment vehicle tax Owners of motor boats with an engine power of no more than 10 horsepower are exempt.

Vehicle owner tax

Subject of taxation

Payers of this tax are owners of cars, motorcycles, buses and other self-propelled vehicles shod with tires.

Tax calculation

The tax is calculated by the taxpayer independently based on engine power as a percentage of the minimum wage per unit of power (1 hp). Power, if it is not indicated in the car’s passport, is calculated depending on the engine size. Tax paid annually before passing the state technical inspection.

Privileges

Disabled people do not pay tax on vehicle owners for specially equipped cars and wheelchairs.

Gift tax

Object of taxation

Property transferred by inheritance or gift. When inheriting, tax is paid on property whose value exceeds 850 MMOT, and when donating - if the property is more than 80 MMOT. The tax is paid by the citizen receiving an inheritance or gift.

Land tax

Object of taxation

Agricultural land, land plots provided to citizens for running personal subsidiary plots, including plots in gardening cooperatives, land for the construction of housing, dachas, and garages. Depending on the main purpose, lands allocated to citizens are divided into agricultural and non-agricultural lands.

Calculation and payment of tax

Land tax is calculated based on the area of ​​the plot and the approved land tax rates. Land tax for plots within rural settlements and outside their boundaries provided to citizens for private farming, gardening, haymaking, grazing, gardening is levied on the entire area of ​​the land plot at the average tax rates for agricultural lands of the administrative region. Tax rate accepted by the local government in the amount of 0.1 to 2 percent of the cost. For land occupied by housing, the fee is calculated at 3 percent of the land tax rate, but not less than 60 rubles per square meter.

Tax is paid twice a year in equal parts - until September 15 and until November 15.

Privileges

Exempt from paying land tax

· citizens engaged in folk arts and crafts,

participants of the Great Patriotic War, as well as citizens who are covered by the benefits established for participants of the Second World War.

· disabled people of groups 1 and 2,

· citizens exposed to radiation,

· military personnel and citizens transferred to the reserve before reaching the age limit for service, health reasons or organizational and staffing events, if the total duration of their service is 20 years or more.

· family members of military personnel, police departments, institutions of the criminal correctional system who lost their breadwinner while on duty,

· Heroes of the Soviet Union, Heroes of the Russian Federation, Socialist Labor, full holders of the Orders of Glory and Labor Glory, and for “Service to the Motherland in the Armed Forces of the USSR.”

· citizens organizing peasant (farm) households for the first time, for the first five years after the provision of land.

· citizens who received disturbed lands (requiring reclamation) for agricultural purposes for the first 10 years of use.