Russian Citizens working under the labour contract, rendering services under civil law contracts or, for example, having revenue from a business or property sale can be required to pay personal income tax. In addition, taxpayers may be obliged to provide statements on relevant payments to the Federal tax service of the Russian Federation. What are the peculiarities of calculating personal income tax? What are the specifics of interaction of subjects of payment of the Federal tax service of the Russian Federation?
Taxpayers of personal income tax (tax on income of individuals) transfer to the state payments based on earnings derived in the form of salaries, compensations under civil-law contracts, the profits from the sale of the property. Personal income tax — a payment related to the category of Federal. He is charged FTS in direct interaction with citizens or tax agents (most often — employers). Learn more about the specifics of the income from which shall pay the fees taxpayers personal income tax.
Proceeds subject to the payment in question is classified into 2 main groups of income — those that are received by the payers in the territory of the Russian Federation and those earned by citizens abroad and must be in accordance with the legislation of the Russian Federation the taxation under consideration by the tax. The taxpayers of personal income tax can have the status of resident of the Russian Federation or the person who is non-resident.
Income received in Russia, most often presented:
- as we noted above, wages, compensations under civil-law transactions, gains on sales of assets;
with the dividends received in the framework of the business;
with the income of an individual entrepreneur obtained in the framework of General system of taxation;
- insurance payments;
- revenue from the provision in use of the property, protected by copyright;
with the income from the rental property lease;
with the proceeds from sales of securities.
In turn, the income received outside the RF, can be formed due to, in principle, the same sources that the incomes in the Russian Federation: the person can work abroad, to have business, buy and sell real estate securities.
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Some types of commercial transaction involving individual income tax payers are not taxable. For example, it is those revenues that are associated with buying and selling property in the framework of the legal relations with the participation of close relatives, if we are not talking about the labor relations between them.
Personal income tax Payers are represented by different categories of citizens. Learn how the law defines their status.
Taxpayers of personal income tax, as we noted above, are classified as residents of the Russian Federation and citizens who do not have this status. In some cases, the person refers to the first or second category?
Residents are citizens of the Russian Federation and foreign States who are on the territory of Russia 183 days or more in 12 consecutive months. The period within which the person lives in Russia, is considered not having a break, if a citizen leaves the country for up to 6 months for education or medical treatment, as well as to work in companies involved in mineral production in offshore fields. Tax residents of the Russian Federation considered the military personnel who perform their duties abroad, and also employees of various authorities directed to foreign business.
Taxpayers of personal income tax may be required to pay the tax to the Russian budget as with cash income, and with those represented in its natural form. At the same time for different types of revenue may establish a separate rate. In the General case the tax is paid at the rate of 13 % of the income of the citizen. But for the payment may be other rates. Examine them in detail.
There is a personal income tax rate of 35% of revenues. It applies if a person received income of:
- in the form of winnings on the outcome of lotteries;
- in the form of interest from Bank deposits, if they are subject to personal income tax;
- presents the savings to the costs of the interest payable on the loans;
- in the form of fees for the use of the funds in the turnover of consumer co-operative.
Personal income tax may be paid at the rate of 30 %. It is installed primarily for non-residents. She is paid by the citizen in the appropriate status if:
the man received payments from dividends earned through equity participation in the business, and provided that the relevant payments set rate in the amount of 15 %;
a non - resident was employed and received wages — on the condition that residents working in the same positions, to pay a tax of 13 %.
Another option where possible rate on payment in the magnitude of 30% - when the taxpayer profiting from transactions related to the sale of securities if we are not talking about dividends — provided that the right to the corresponding contracts are recorded in the accounts of foreign companies.
The Possible payment of the considered tax of 9 %. This is possible if the payer has received income fromof mortgage bonds.
Consider the aspect of reporting under the payment in question. First of all, the FTS can be provided Declaration — if it corresponds to a particular category of taxpayer (3-NDFL). This document contains all information on the citizens ' incomes obtained by those or other sources.
Declaration 3-pit can be provided by the taxpayer on both independently and with the assistance of his employer. Both are possible if, for example, a person applies to the tax office to arrange deduction. In addition, if FNS provided the taxpayer 3-pit — the Declaration may be used as the basis for the additional assessment of tax or adjustments.
In some cases, the provision of the relevant document is required in certain terms. For example, aliens is a special category of taxpayer. 3-pit shall be provided by the person who has the citizenship of another country, in FNS if it ceases its activities in Russia, which brings income, and travel outside of the country. To produce the relevant document on the foreigner needs a month before the planned departure outside of the Russian Federation.
Specifies That the Declaration under the tax citizen or a taxpayer-Yul? 3-NDFL contains all the information about a person received income — if he submits the document for yourself, or, if at the Declaration issued by the employer. The document may not contain the types of revenue that are in accordance with the legislation of the Russian Federation can not be regarded as objects of taxation.
In the Declaration are recorded the data necessary to identify the entity paying the tax in question. Such as, for example, the code of the taxpayer. 3-pit — Declaration, which, as we noted above, be sent to FNS by the applicant in person or his employer. There are other relevant information to identify the subject of payment of the considered tax. For example — a sign of a taxpayer's personal income tax.
In some cases, reporting in on provides the firm with the status of tax agent. How is it different?
In accordance with the legislation of the Russian Federation to the tax agents considered legal entities and individual entrepreneurs registered with the IRS and has the responsibility to calculate the payer of personal income tax appropriate tax and remit it to the budget. It does not matter whether the relevant organizations themselves are taxpayers of personal income tax. Most often the status of a tax agent have companies that are employers. In some cases, individuals with the necessary status, you can admit the tenants of property owned by the state or municipalities.
Tax agents shall maintain records of the revenue that is received by individuals within those or other billing periods, to assist in the cases provided for by law, people can receive tax deductions and make information about them in different registers. The form of accounting documents are developed by the competent authorities. Most of all - the Federal tax service.
So, the Declaration for personal income tax, which fills in the cases provided by law, the taxpayer - 3-NDFL - says it on. Develop tax and other reporting forms for reporting payment. For example, the employer may grant the employee special help — if required by the relevant taxpayer - 2-pit. It can be useful to a person in many different relationships. For example, when calculating the deduction when you make a Bank loan, getting a visa in the Embassy of a foreign state. All because the 2-NDFL statement contains information about the actual wage the person received in the organization other than his employer and at the same time, the tax agent.
Companies that are hiring citizens on employment contracts, have a number of commitments in the framework of reporting to FTS. So, they should:
to provide FNS documentation of income of physical persons, the amount of taxes, calculated on the basis of the corresponding revenues — every year before 1 April of the year that goes beyond reporting;
- calculations of amounts of tax calculated and withheld by the firm — on a quarterly basis, until the end of the month that is the reporting quarter.
First document — is just the same reference-2-NDFL. In the second case, the source of which can provide to FNS for employees of the taxpayer — the form 6-pit. If the company has separate divisions, each of them shall be submitted to the FNS specified documents at the place of registration — to the appropriate regional offices of FNS. These obligations apply to both SP and legal entities.
In some cases, tax agents are obliged to submit to FNS information about employees and other individuals in the framework of the reporting in electronic form. For these purposes, can have different types. Such as, for example, the program "Taxpayer”. Personal income tax, it may be calculated from the different types of income of a citizen. So this — among the most popular solutions among Russian firms.
There are different versions of the program. For example, to effectively calculate the income tax "Taxpayer-Yul” prefer to work the financiers of many large companies in the status of legal entities.The program involves working primarily with those reporting forms that are installed on the RF. For example, "Taxpayer" 6-pit, 2-NDFL or 3-NDFL allows you to create equally quick and efficient. Explore other benefits of this program in more detail.
The Main feature of this software that allows you to generate various types of reports — 2-NDFL, 3-NDFL or 6-pit — “the Taxpayer-Yul” the possibility of both automatic and manual data entry. So it can work both experienced and novice financier.
The most Important advantage relevant IN that it is free. This program is produced by specialized departments of the FTS of the Russian Federation. To form for submission to the relevant tax reporting form — for example, 6-pit, “the Taxpayer-Yul” should be up to date database of relevant forms. This program is recommended to be updated regularly — by downloading its latest version from the website of the Federal tax service.
Among the most notable functionality, referred:
- the built-in calendar of the financier;
- the presence in its interface is easy to use "Master documents", with which you can generate reports;
- the ability to keep records for multiple taxpayers or agents;
- the presence of the reference codes CSC, NACE, OKUN.
Let us Consider another remarkable aspect of the tax in question — deductions. The fact that the taxpayers of personal income tax can:
- reduce the tax due to the costs, which were recorded in the same reporting period in which the revenues;
- return part of the personal income tax from the budget.
In both cases, the use of deductions, guaranteed by the legislation of the Russian Federation.
In the first case, — when it comes to reducing personal income tax for expenses, the deduction works in a similar way as the mechanism to reduce the income tax in a commercial organization. Under this scheme work PI — they reduce the personal income tax is calculated on costs that characterize the business. Appropriate deductions are called professional. In the second scheme is the provision of deductions to individuals — property, social, standard.
The Principles of calculating the deductions the first or second type is much different. As we noted above, professional deductions suggest the presence of a taxpayer's personal income tax costs. They should be documented. If it is not — can be used under the legislation of the Russian Federation fixed deductions. Social and property deductions also require the taxpayer upfront costs — for training, treatment, purchase of real estate. On the basis of their values is calculated, the amount that the citizen has the right to recover from the budget. The amount of the relevant deduction also largely depends on the income of the citizen from which it was originally pay income tax.
Standard deductions — a special category of compensation. They are awarded if a citizen has a certain status. Their value also depends on income, but it should be noted, appropriate deductions are relatively small in volume. To the citizen, in principle, was employed — and put social deductions, the more likely he will be able to receive from the state in full.
Taxpayers receive income tax deductions for various schemes. For example, pecuniary compensation may be ordered by the end of the tax year, and the possibility to legally not pay income tax in the current reporting period. Deduction — a tax preference that is provided by the state to a limited extent. So, if, again, talking about the property compensation — their limit is 260 thousand rubles. Thus, if a person bought the property, which is used to calculate the deduction in the mortgage — that can also count on a refund of personal income tax in the amount of up to 390 thousand rubles of interest for the respective loan.
Declaration 3-pit — one of the main documents for registration of the deduction. It is made in the General case, the taxpayer, sometimes — with the assistance of the employer or of a specialized organization that provides services for reporting to FNS. The deduction also may be required to provide Bank documents, personal data of the taxpayer, completing the application to the tax office. Full list of sources needed in order to design appropriate compensation, you can request that the territorial office of the Federal tax service.
It Should be noted that deductions in the General case are available only to residents of the Russian Federation. That is, the tax that is calculated at the rate of 13%. In some cases, possible set-off of deductions under legislation of the Russian Federation and obligations of the citizen to pay tax to the state. As a rule, this requires that the costs of the citizen, giving the right to the deduction, and the income on which personal income tax is calculated, documented for the same tax period. The necessary clarifications regarding this scheme, it is also desirable to request directly toOn.
So, personal income tax or income tax applies to Federal payments and accrued income citizens, emerging as a result of their labor, entrepreneurial and other activities related to civil law relations. Personal income tax payers are divided into 2 main categories — residents of the Russian Federation and persons without this status. The second paid the tax at the higher rate. Certain value of pit set for specific types of income received by citizens.
With regard to the legal status of a personal income tax payer, it can be natural persons or individual entrepreneurs. In the first case, the necessity of paying personal income tax, a person may arise because of the payment of wages, compensation under civil law the transaction, the sale of property. SP pay personal income tax, if work on the common system of taxation. If they are registered in the STS or UTII, that the obligation to pay personal income tax on them may not be assigned.
Entities paying personal income tax may be required to report to FNS the Russian Federation on the revenue, interact with the tax service on the various deductions. Most often this is used in Declaration 3-pit. It is important to correctly reflect basic information about the taxpayer about sources of income. Error in the Declaration of unwanted. For example, if 3-pit category code of the taxpayer is incorrect — it is possible that FNS will consider that the document is incorrect, as a result, you may need to re-provision in the Department.
The Special types of reporting to FTS is set for tax agents. So, they may be required to form using traditional methods or when engaging IN "Taxpayer" 6-NDFL and 2-NDFL and send them to the tax office.
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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."
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