TOPIC 6. Personal income tax 1. Taxpayers. Object of taxation. 2. Tax base. 3. Features of determining the tax base when receiving income in kind and in the form of material benefits. 4. Tax period. Income not subject to taxation. 5. Tax deductions. 6. Tax rates.

The collection of personal income tax (NDFL) is regulated by Chapter. 23 Tax Code of the Russian Federation. Personal income tax occupies a central place in the system of taxes levied on individuals.

Taxpayers. Taxpayers of personal income tax are 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 are individuals who are actually in the Russian Federation for at least 183 calendar days within 12 consecutive months

Tax residents in 2017 are recognized as individuals who are actually located in the Russian Federation in the territories of the Republic of Crimea and (or) the federal city of Sevastopol for at least 183 calendar days during the period from March 18 to December 31, 2016. The period of stay of an individual in the Russian Federation in the territories of the Republic of Crimea and (or) the federal city of Sevastopol is not interrupted by short-term (less than six months) periods of his departure outside the territory of the Russian Federation.

Object of taxation The object of taxation is income received by taxpayers: 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.

income from sources in the Russian Federation includes: - dividends and interest received from a Russian organization, as well as interest received from Russian individual entrepreneurs and (or) a foreign organization in connection with the activities of its separate division in the Russian Federation;

— income received from the use of copyright or related rights in the Russian Federation; — income received from leasing or other use of property located in the Russian Federation; — insurance payments upon the occurrence of an insured event, received from a Russian organization and (or) from a foreign organization in connection with the activities of its separate division in the Russian Federation;

— income from the sale of: real estate located in the Russian Federation; in the Russian Federation, shares or other securities, as well as participation interests in the authorized capital of organizations; in the Russian Federation, shares, other securities, participation interests in the authorized capital of organizations received from participation in an investment partnership; rights of claim against a Russian organization or a foreign organization in connection with the activities of its separate division on the territory of the Russian Federation; other property located in the Russian Federation and owned by an individual;

— remuneration for the performance of labor or other duties, work performed, service rendered, action performed in the Russian Federation; - pensions, benefits, scholarships and other similar payments received by the taxpayer in accordance with current Russian legislation or received from a foreign organization in connection with the activities of its separate division in the Russian Federation; and etc.

income received from sources outside the Russian Federation includes: - dividends and interest received from a foreign organization, with the exception of the interest set out above; — insurance payments upon the occurrence of an insured event received from a foreign organization, with the exception of the insurance payments set out above;

— income from the use of copyright or related rights outside the Russian Federation; — income received from leasing or other use of property located outside the Russian Federation;

— income from the sale of: real estate located outside the Russian Federation; outside the Russian Federation, shares or other securities, as well as participation interests in the authorized capitals of foreign organizations; rights of claim against a foreign organization, with the exception of the rights of claim indicated above; other property located outside the Russian Federation;

— remuneration for the performance of labor or other duties, work performed, service rendered, action performed outside the Russian Federation; - pensions, benefits, scholarships and other similar payments received by the taxpayer in accordance with the laws of foreign states; and etc.

Tax base In accordance with Art. 210 of the Tax Code of the Russian Federation, when determining the tax base for personal income tax, all income of the taxpayer received by him in cash, in kind and in the form of material benefits is taken into account. The tax base is determined separately for each type of income, for which different tax rates are established. .

Tax base For income for which a tax rate of 13% is provided, the tax base is determined as the monetary expression of such income subject to taxation, reduced by the amount of tax deductions provided for in Articles 218 - 221 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. For income for which other tax rates are provided, 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.

Income received by a taxpayer in kind includes: 1) payment (in whole or in part) for it by organizations or individual entrepreneurs for goods (work, services) or property rights, including utilities, food, recreation, training in the interests of the taxpayer; 2) goods received by the taxpayer, work performed in the interests of the taxpayer, services provided in the interests of the taxpayer free of charge or with partial payment; 3) payment in kind. .

The following types of income of individuals are not subject to taxation (exempt from taxation): - state benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensations paid in accordance with current legislation. — pensions under state pension provision and labor pensions assigned in the manner established by current legislation, social supplements to pensions paid in accordance with the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation; — rewards to donors for donated blood, breast milk and other assistance;

- alimony received by taxpayers; - income of taxpayers received from the sale of livestock products grown on private farms located on the territory of the Russian Federation (both live and slaughter products in raw or processed form), crop products (both natural and processed ); - income in the form of interest received by taxpayers on deposits in banks located on the territory of the Russian Federation, if: - interest on ruble deposits is paid within the amounts calculated based on the current refinancing rate of the Central Bank of the Russian Federation, increased by five percentage points, within the period for which the specified interest is accrued; etc. (60 points)

Tax deductions are amounts by which an individual’s income can be reduced when calculating personal income tax. In accordance with Art. 218-221 Tax Code of the Russian Federation. The Tax Code of the Russian Federation defines four types of deductions: standard; property; social; professional. These tax deductions are provided only for income taxed at a rate of 13%.

Standard tax deductions 1) in the amount of 3,000 rubles for each month of the tax period: persons who received or suffered radiation sickness and other diseases associated with radiation exposure as a result of the disaster at the Chernobyl nuclear power plant or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant; persons who took part in the work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant in 1986 - 1987; persons directly involved in testing nuclear weapons in the atmosphere and radioactive military substances, exercises using such weapons before January 31, 1963; disabled people of the Great Patriotic War; and etc.

2) in the amount of 500 rubles for each month of the tax period: Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees; participants in the Great Patriotic War, military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the army, and former partisans; former prisoners, including minors, of concentration camps, ghettos and other places of forced detention created by Nazi Germany and its allies during the Second World War; disabled people since childhood, as well as disabled people of groups I and II; and etc.

3) the tax deduction for each month of the tax period applies to the parent, the spouse of the parent, the adoptive parent, the guardian, the trustee, the adoptive parent, the spouse of the adoptive parent who supports the child, in the following amounts: 1,400 rubles - per first child; 1,400 rubles - for the second child; 3,000 rubles - for the third and each subsequent child. 1,212,000 rubles to a parent, adoptive parent, wife or husband of a parent and 6,000 rubles to an adoptive parent, guardian, trustee, wife or husband of an adoptive parent - for each child if the child under the age of 18 is a disabled child, or a full-time student , graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

A tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24. The tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The tax deduction is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period, exceeds 350,000 rubles. The tax base is reduced from the month of birth of the child (children), or from the month in which the adoption took place, guardianship (trusteeship) was established until the end of the year in which the child (children) reached the age specified above.

Social tax deductions 1) in the amount of income transferred by the taxpayer in the form of donations. The deduction is provided in the amount of expenses actually incurred, but not more than 25 percent of the amount of income received in the tax period and subject to taxation; 2) in the amount paid by the taxpayer in the tax period for his education in educational institutions, for the education of his children under the age of 24 years. The deduction is provided in the amount of actual expenses incurred for this training, but not more than 50,000 rubles for each child in the total amount for both parents (guardian or trustee).

Social tax deductions 3) in the amount paid by the taxpayer in the tax period for treatment services for himself, his spouse, his parents and (or) his children under the age of 18 in medical institutions of the Russian Federation (in accordance with the list of medical services, approved by the Government of the Russian Federation); 4) in the amount of pension contributions paid by the taxpayer in the tax period under the agreement (agreements) of non-state pension provision in his own favor and (or) in favor of the spouse (including in favor of the widow, widower), parents (including adoptive parents), children - disabled people; 5) in the amount of additional insurance contributions paid by the taxpayer during the tax period for the funded part of the labor pension.

Social tax deductions are provided when a taxpayer submits a tax return to the tax authority at the end of the tax period. Social tax deductions provided for in paragraphs 4 and 5 5 can also be provided to the taxpayer before the end of the tax period when he contacts the employer. Social tax deductions specified in paragraphs 2 - - 5 5 (with the exception of expenses for the education of the taxpayer’s children specified in paragraph 2 and expenses for expensive treatment specified in paragraph 3) are provided in the amount of actual expenses incurred, but in the aggregate no more than 120,000 rubles in the tax period.

Property tax deductions 1) in amounts received by the taxpayer in the tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the said property, which were owned by the taxpayer for less than five years, but not exceeding in total 1,000,000 rubles, as well as in amounts received in the tax period from the sale of other property that was owned by the taxpayer for less than three years, but not exceeding in total 250,000 rubles. Instead of receiving the property tax deduction specified above, the taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred by him and documented in connection with the acquisition of this property.

2) a property tax deduction is provided in the amount of expenses actually incurred by the taxpayer for new construction or the acquisition of one or more pieces of property on the territory of the Russian Federation, not exceeding 2,000,000 rubles. If the taxpayer has exercised the right to receive a property tax deduction in an amount less than its maximum amount, the balance of the property tax deduction until it is fully used can be taken into account when receiving a property tax deduction in the future.

A property tax deduction is provided to the taxpayer on the basis of documents confirming the emergence of the right to the specified deduction. Property tax deduction is provided in the amount of expenses actually incurred by the taxpayer to pay interest in accordance with the loan (credit) agreement, but not more than 3,000,000 rubles if there are documents confirming the right to receive a property tax deduction

Professional tax deductions 1) individuals registered in the manner established by the current legislation and carrying out entrepreneurial activities without forming a legal entity, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice in the manner established by the current legislation: - in the amount actually incurred and documented expenses directly related to the extraction of income; If taxpayers are unable to document their expenses related to activities as individual entrepreneurs, a professional tax deduction is made in the amount of 20 percent of the total income received by the individual entrepreneur from business activities; 2) taxpayers receiving income from the performance of work (provision of services) under civil contracts - in the amount of expenses actually incurred by them and documented expenses directly related to the performance of these works (provision of services);

Professional tax deductions 3) 3) taxpayers receiving royalties or remuneration for the creation, performance or other use of works of science, literature and art, remuneration to the authors of discoveries, inventions, utility models and industrial designs, in the amount of actually incurred and documented expenses. If these expenses cannot be documented, they are deductible in the following amounts: Creation of literary works, including for the theater, cinema, stage and circus 20% Creation of artistic and graphic works, photographic works for printing, works of architecture and design 30% Creation of works of sculpture, monumental and decorative painting, decorative and applied art, easel painting, theatrical and film decorative art and graphics, made in various techniques 40% Creation of audiovisual works (video, television and films) 30%, etc. d.

Other tax deductions Investment tax deductions (Article 219. 1) Tax deductions when carrying forward losses from transactions with securities and transactions with financial instruments of futures transactions (Article 220. 1) Tax deductions when carrying forward losses from participation in investment partnership (Article 220.2)

2. 30% - Income of non-residents received on the territory 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 percent; from carrying out labor activities specified in Article 227.1 of the Tax Code of the Russian Federation (on the basis of a patent), in respect of which the tax rate is set at 13 percent; from carrying out labor activities as a highly qualified specialist, in respect of which the tax rate is set at 13 percent; etc. 3. 9% interest income on mortgage-backed bonds issued before January 1, 2007; 4. 13% - all other types of income of individuals.

Procedure for calculating and paying tax The total amount of tax is calculated based on the results of the tax period for all income of the taxpayer received in the corresponding tax period as the product of the tax base and the tax rate. If a taxpayer carries out a type of business activity in a subject of the Russian Federation at the place of its registration, in respect of which a trade tax has been established in accordance with Chapter 33 of the Tax Code of the Russian Federation, the taxpayer has the right to reduce the amount of tax calculated at the end of the tax period at a rate of 13% by the amount of the trade tax paid in this tax period.

A tax return is a written statement by the taxpayer about income received and production expenses, sources of income, tax benefits and the calculated amount of tax and other data related to the calculation and payment of tax in accordance with Art. 229 Tax Code of the Russian Federation. It is submitted to the tax authority at the place of registration of the taxpayer on the prescribed form. The tax return is submitted no later than April 30 of the year following the expired tax period. The total amount of tax payable to the relevant budget, calculated on the basis of the tax return taking into account the provisions of this article, is paid at the taxpayer’s place of residence no later than July 15 of the year following the expired tax period.

The object of taxation (Article 209 of the Tax Code of the Russian Federation) is income received by taxpayers: 1) from sources in the Russian Federation and (or) outside its borders - for residents of the Russian Federation; 2) from sources in the Russian Federation – for persons who are not residents of the Russian Federation.

Income not subject to taxation (Article 217 of the Tax Code of the Russian Federation): State benefits. State pensions. Donor rewards. Alimony received by the taxpayer. Scholarships for students, students, graduate students, residents or doctoral students. Travel expenses as per standard. Income not exceeding 4,000 rubles: the cost of prizes, gifts in cash and in kind, won at competitions; financial assistance to its employees; reimbursement by employers to their employees, their spouses, parents and children, for the cost of purchased medications prescribed by the attending physician.

Standard tax deduction in the amount of RUB 3,000. provided to: persons who have received or have suffered radiation sickness, who have become disabled, who participated in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant; military personnel discharged from military service and called up for special training and involved during this period in the liquidation of the consequences of the Chernobyl nuclear power plant; persons who participated in nuclear weapons testing in the atmosphere and underground; disabled people of the Great Patriotic War; disabled military personnel who have become disabled in groups I, II, III due to wounds, contusions, injuries received while defending the USSR, the Russian Federation or while performing other military service duties.

Standard tax deduction in the amount of 500 rubles. provided to: Heroes of the USSR, Russian Federation, as well as persons awarded the Order of Glory of three degrees; Persons who were in Leningrad during the blockade (from year to year) regardless of the length of stay; Former prisoners of concentration camps of World War II; Disabled people from childhood, disabled people of groups I, II; Medical personnel working in radiation environments; Persons who donated bone marrow to save people's lives; Persons evacuated and voluntarily left populated areas exposed to radioactive contamination; To the parents and spouses of military personnel who died as a result of injury, concussion or injury while defending the USSR and the Russian Federation.

Standard tax deduction in the amount of 400 rubles. provided: to all other taxpayers, if their income does not exceed rubles. Starting from the month in which the indicated income exceeded RUB. no tax deduction available

Standard tax deduction in the amount of 1000 rubles. provided: for each child (child under 18 years old; full-time student, student, graduate student, cadet under 24 years old), if the income does not exceed RUB. For widows (widowers), single parents, guardians and trustees, the tax deduction is double. Deductions cease to be provided from the month following marriage.

Social tax deductions amounts transferred by individuals for charitable purposes in the form of monetary assistance to budgetary organizations of science, culture, healthcare, social security in the amount of actual expenses incurred, but not more than 25% of the amount of income received in the tax period; amounts paid for education in educational institutions for your own education and full-time education of children under 24 years of age, but not more than rubles. in year. amounts paid for treatment (your own, your spouse’s, parents’ or children’s), as well as for the purchase of medications prescribed by the attending physician, but not more than rubles. in year.

Property tax deductions are presented in amounts received from the sale of residential houses, apartments, dachas, garden houses or land plots owned for less than 3 years, the cost of which does not exceed rubles; other property owned for less than 3 years, the value of which does not exceed RUB. (in other cases, the tax deduction is provided in the amount received from the sale); in the amount spent by the taxpayer on new construction or the acquisition of a residential building or apartment on the territory of Russia in the amount of actual expenses, as well as the amount aimed at repaying interest on targeted loans (credits) received from credit institutions, but not more than rubles. (these expenses must be documented, and the deduction is provided from the date of registration of ownership).

Professional tax deductions are presented to: individual entrepreneurs - in the amount of expenses actually incurred by them and documented, directly related to the extraction of income; for taxpayers receiving income from performing work under civil contracts - in the amount of expenses directly related to the performance of this work; taxpayers receiving royalties or remuneration for the creation and performance of works of science and culture - in the amount of actual expenses incurred.

Tax rates: 35% – in relation to the following income: winnings and prizes received in competitions for advertising purposes, in part exceeding rubles. interest on deposits in banks, with the exception of time pension deposits in terms of exceeding the refinancing rate of the Central Bank of the Russian Federation by 5% for deposits in rubles and 9% for deposits in foreign currency; savings on interest on borrowed funds in terms of exceeding 2/3 of the refinancing rate of the Central Bank of the Russian Federation for deposits in rubles and 9% per annum for deposits in foreign currency.

Excess amounts of tax withheld from the taxpayer's income by the tax agent are subject to refund by the tax agent when the taxpayer submits an application. Amounts of tax not withheld from individuals or not fully withheld by tax agents are collected from individuals until these individuals fully repay the tax debt. Amounts of tax not collected as a result of tax evasion by the taxpayer are collected for the entire period of tax evasion.

Personal income tax (Chapter 23 of the Tax Code of the Russian Federation)
Federal Law of November 25, 2009 N 281-FZ,
Federal Law of July 27, 2010 N 229-FZ,
Federal Law of December 23, 2010 N 385-FZ,
Federal Law of December 28, 2010 N 395-FZ,
Federal Law of 03/07/2011 N 23-FZ,
Federal Law of April 21, 2011 N 77-FZ,
Federal Law of June 21, 2011 N 147-FZ,
Federal Law of July 18, 2011 N 235-FZ

Ph.D., Associate Professor Pechenezhskaya I.A.

1. Tax agents independently develop the forms of tax accounting registers and the procedure for reflecting in them information about income paid to an individual (clause 1 of Article 230 of the Tax Code of the Russian Federation).
2. The procedure for returning excessive amounts of personal income tax withheld by the tax agent is prescribed (clause 1 of Article 231 of the Tax Code of the Russian Federation).
3. Excessively withheld personal income tax in connection with the acquisition of tax resident status by an employee is returned by the tax inspectorate when the individual submits a declaration at the end of the year (clause 1.1 of Article 231 of the Tax Code of the Russian Federation).
4. When determining the base for transactions with securities and FISS, REPO transactions with securities and securities lending transactions, the tax agent must take into account documented expenses of an individual made without the participation of this tax agent (clause 18 of Article 214.1 of the Tax Code of the Russian Federation). Changes in legislation in 2011

5. Art. came into force. 214.3 of the Tax Code of the Russian Federation, which establishes the specifics of determining the tax base for repo transactions, the object of which are securities.
6. When calculating the tax base for income in the form of material benefits from the acquisition of securities, the market value of the latter should be determined as of the date of the transaction (clause 4 of Article 212 of the Tax Code of the Russian Federation).
7. Income from the sale of shares or participation interests in the authorized capital of Russian organizations, subject to certain conditions, are not subject to personal income tax (clause 17.2 of Article 217 of the Tax Code of the Russian Federation). Changes in legislation in 2011

Changes in legislation in 20118. The procedure for accounting for subsidies received by small and medium-sized businesses has been established (clause 4 of Article 223 of the Tax Code of the Russian Federation).
9. Personal income tax is not imposed on funds received from the budget for the development of personal subsidiary plots (clause 13.1 of Article 217 of the Tax Code of the Russian Federation).
10. Income from the labor activities of compatriots, as well as members of their families who have moved to permanent residence in the Russian Federation, are subject to personal income tax at a rate of 13 percent (clause 3 of Article 224 of the Tax Code of the Russian Federation).

Letter of the Ministry of Finance of Russia dated November 2, 2011 N 03-04-06/6-297
Financial assistance for vacation paid by a Russian organization to its employees who are not tax residents of the Russian Federation is subject to personal income tax at a rate of 30 percent. At the same time, amounts of financial assistance not exceeding 4,000 rubles. for the tax period are exempt from taxation. Changes in legislation in 2011

Letter of the Federal Tax Service of Russia dated October 26, 2011 N ED-4-3/17827@
The liquidated organization is obliged to provide information on employee income for the last tax period in Form 2-NDFL. The procedure for succession in relation to the presentation of this information is not established by tax legislation.

Changes in legislation in 2011 Letter of the Federal Tax Service of Russia dated October 21, 2011 N ED-3-3/3456@
Compensation for causing injury to a citizen or other damage to his health is not subject to personal income tax if it is paid in accordance with civil law.

Letter of the Ministry of Finance of Russia dated October 27, 2011 N 03-04-06/8-290

The form of information on the income of individuals and the amounts of personal income tax accrued, withheld and transferred to the budget, as well as the form for reporting the impossibility of withholding tax and the amount of tax, were approved by Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3/611@. Both of these documents are filled out in form 2-NDFL, but in the “Sign” field the number 1 is entered if a certificate of income is submitted (clause 2 of Article 230 of the Tax Code of the Russian Federation), and number 2 is entered if a notice of impossibility of withholding tax is submitted (clause 5 Article 226 of the Tax Code of the Russian Federation).

Changes in legislation in 2011 The department also noted that the income certificate of individuals with attribute 1, submitted annually for the entire organization, indicates the total amounts of income and calculated tax. It reflects, in particular, income and the calculated amount of personal income tax, the amount of withheld and transferred tax, as well as the amount not withheld by the tax agent (which was previously reflected in the certificate with feature 2). Consequently, a certificate of income of individuals with characteristic 1 contains more general information.
Thus, even if an agent has already filed a notice of inability to withhold tax from an individual, this does not exempt him from filing a certificate of income for the specified taxpayer.

Changes in legislation in 2011 Letter of the Federal Tax Service of Russia dated October 13, 2011 N ED-4-3/16970

As the Federal Tax Service of Russia explained in Letter No. ED-4-3/16970 dated October 13, 2011, taxpayers with separate divisions calculate the monthly advance payment for the entire organization in the generally established manner. In this case, the amount of the advance payment is distributed! between the organization and separate divisions in the manner established for the distribution of advance payments (that is, based on the shares of the tax base given on line 040 of Appendix No. 5 to sheet 02 of tax returns for reporting periods).
Thus, tax rates lowered by the laws of the constituent entities of the Russian Federation are taken into account when calculating monthly advance payments for the organization as a whole. When distributing them between separate divisions based on the shares of the tax base, tax liabilities are reduced for all separate divisions, which is adjusted when calculating the amounts of advance payments based on the results of reporting periods and taxes based on the results of the tax period.
In the event of overpayments for separate divisions of the taxpayer located in the constituent entities of the Russian Federation, when applying a reduced tax rate, such overpayments can be offset against future payments in the manner established by Art. 78 Tax Code of the Russian Federation.
Previously, regulatory agencies did not provide official explanations on this issue.

Changes in legislation in 2011 The procedure for submitting information on the income of individuals and messages about the impossibility of withholding personal income tax to the inspectorate has been approved
Order of the Federal Tax Service of Russia dated September 16, 2011 N ММВ-7-3/576@ “On approval of the Procedure for submitting to the tax authorities information on the income of individuals and messages about the impossibility of withholding tax and the amount of tax on personal income”

Tax agents are required to provide the inspectorate with information about income paid to individuals and, in some cases, report the impossibility of withholding personal income tax (clause 2 of Article 226, clause 2 of Article 230 of the Tax Code of the Russian Federation). The Federal Tax Service of Russia approved the procedure for submitting such information (hereinafter referred to as the Procedure) by Order dated September 16, 2011 N ММВ-7-3/576@, which will come into force on November 8 of this year. In accordance with the Procedure, information is presented in Form 2-NDFL, valid in the corresponding tax period.

Slide No. 10

Changes in legislation in 2011 Letter of the Ministry of Finance of Russia dated November 7, 2011 N 03-04-06/4-299
From January 1, 2012, when paying interest income to individuals on federal government issued securities with mandatory centralized storage, as well as on other issued securities with mandatory centralized storage, the issue of which will undergo state registration after the specified date, the depositary bank is recognized as a tax agent for personal income tax .

Slide No. 11

CHANGES IN THE 2012 PIT Below are the legalized amounts of standard deductions for the 2012 PIT:

First child – 1,400 rubles.

Second child – 1,400 rubles.

Third and each subsequent child – 3,000 rubles.

Disabled child under 18 years old – 3,000 rubles.

Disabled student of group I or II under 24 years old – 3,000 rubles.

The employee deduction has been cancelled.

Basis and legal basis of personal income tax. Personal income tax (abbreviated as personal income tax) is
a tax that affects absolutely everyone, because we all
We are individuals. Its older, more common and
The usual name is “income tax”. All these names are telling: they contain two main meanings of the tax:
- this tax is levied on income
- this tax applies to individuals.
Individuals in this case are citizens
Russia and non-citizens of Russia, adults and children, men and
women... The main thing is that the individual has an income,
which must be taxed. Personal income tax is dedicated
voluminous chapter 23 of the Tax Code of the Russian Federation.

Personal income tax payers

Tax resident
Individuals outside
dependencies
from
having citizenship
RF,
actually
located
on
territories
RF
Not
less than 183 calendar
days within 12
months in a row
Tax non-resident
Physical
faces
outside
depending on citizenship
RF
or
foreign
states located
on the territory of the Russian Federation less than 183
calendar
days
V
for 12 consecutive months

Object of personal income tax taxation

In accordance with Article 209 of the Tax Code of the Russian Federation, the object of taxation is
income received by taxpayers is recognized. For
individuals who are tax residents of the Russian Federation
Federation, this is all income received both in Russia and for its
outside. For individuals who are not taxable
residents, the object of taxation will be only income from
sources in Russia.
Thus, in order to determine whether physical
person to pay personal income tax in the Russian Federation, it is necessary
find out not only the tax status of an individual, but also
source of income.
Lists of income attributable to income from sources in the Russian Federation
Federation and beyond, are given in Article 208 of the Tax Code of the Russian Federation

Tax base for personal income tax

The tax base for personal income tax is a monetary value
taxpayer income. When determining the tax base
all income received both in cash and in
in kind, as well as in the form of material benefits.
Various types of income deduction, including by court decision,
do not reduce the tax base. The tax base is determined separately
for each type of income for which
different rates. For income taxed at a rate of 13%, tax
the base is defined as the monetary value of such income,
reduced by the amount of tax deductions that are provided
Art. 218-221 Tax Code of the Russian Federation. If the taxpayer's income is less than deductions,
tax base is zero
Information about the specifics of determining the tax base according to
various types of income contain Art. 211-215 Tax Code
RF:

Personal income tax rates

Taxable period

For personal income tax, tax authorities
The period is considered to be a calendar year. According to the results
tax period, personal income tax payers who
are required to independently calculate and pay taxes
or want to receive tax deductions, represent
tax returns to the tax authorities. A
tax agents based on the results of the tax period
submit information to the tax authorities about
income of individuals and amounts accrued and
withheld taxes.

Income subject to personal income tax

Sales income
valuable papers
13/30%
Sales income
real estate and
other property
13/30%
Salary
13/30%
Interest 13/30%
Income from rental in
rent
real estate and
other property
13/30%
Income from
copyright
13/30%
Dividends
9/15%
Insurance
payments
Reward
for completed
work13/30%

Income not subject to personal income tax

Standard tax deductions

Deduction 3000 rubles
monthly
For those affected by the disaster
at the Chernobyl nuclear power plant
Those who took part in the tests
nuclear weapons up to 31
December 1961
Victims of the accident on
Mayak software and resets
radioactive waste into the river
Techa
Great Disabled
Patriotic War
Disabled people of groups I, II, III from
number of military personnel,
injured during protection
USSR, RF.
Deduction 500 rubles
monthly
Heroes of the USSR and the Russian Federation, persons
awarded the Order of Glory
three degrees
For civilian employees
SA and Navy of the USSR, bodies
internal affairs and
state security
USSR
Participants of the Second World War, survivors of the siege
To prisoners of concentration camps
Disabled people since childhood, as well as
disabled people of groups I and II
Those who donated bone marrow for
rescuing people injured
at the Chernobyl nuclear power plant

Standard Child Tax Credits

Monthly deduction
Double deduction
1400 rub. - on the first and
second child
2800 rub. - for the first and
second child
3000 rub. - on the third and
subsequent children
3000 rub. – per full-time student
forms of education, student,
graduate student up to 24 years old
6000 rub. - on the third and
subsequent children
This deduction is provided for
every child under the age of
18 years old and also for everyone
student
day
forms
education up to 24 years of age. Valid until
month in which income exceeds
280,000 rub.
Widows (widowers), singles
parents (before joining
marriage), guardians, trustees,
adoptive parents, as well as
parents of disabled children.
Provided monthly
up to the month in which the income
will exceed 280,000 rubles.

Social tax deductions

Type of social deduction
Limit amount of deduction
Donations to charities In the amount of actual expenses, but
organizations
no more than 25% of income
taxpayer
Costs of educating children
immediate family
taxpayer

no more than 50,000 rubles per year for
each child for a total of
both parents
Costs for your training
In the amount of actual expenses, but
no more than 120,000 rubles per year.
Costs of treatment for yourself, children,
immediate family; amounts
insurance premiums under contracts
voluntary personal
insurance (medical)
In the amount of actual expenses, but
no more than 120,000 rubles per year
Amount of contributions paid
No more than 120,000 rub.
NGO agreements and accumulative
part of the pension

Property deductions

Type of property deduction
Limit amount of deduction
Income from the sale of houses, apartments,
dachas, land plots
No more than 1 million rubles.
Income from the sale of other property, no more than 250 thousand rubles.
not owned
less than 3 years
Construction costs or
purchasing a house, apartment or
shares in them
No more than 2 million rubles
Costs of repaying the target
loan or refinancing
targeted loans
No limits

Professional tax deductions

Who is eligible for the type of deduction?
Deduction amount
IP, notaries,
lawyers
Amount of expenses
directly
related to
income generation
20% of the total amount
income
To taxpayers,
receiving income from
civil contracts
Amount of expenses
Without documented
confirmed
expenses (checks,
cash receipts
orders) not
provided
To taxpayers,
those receiving copyright
rewards
Amount of expenses
20-40% income

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TOPIC 3. PERSONAL INCOME TAX You may not even notice that everything is going well for you. But the tax service will remind Pierre Daninos prof. Dan. Selezneva N.N.

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PHYSICAL INCOME TAX PAYERS prof. Dan. Selezneva N.N. foreign citizens citizens of the Russian Federation stateless persons who are tax residents of the Russian Federation* NOTE: * Persons residing in the Russian Federation for a total of at least 183 calendar days within 12 consecutive months who are tax residents of the Russian Federation* not being tax residents of the Russian Federation Individuals

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EXAMPLES OF INCOME FROM SOURCES IN THE RF dividends and interest received from a Russian organization; insurance payments received from a Russian organization upon the occurrence of an insured event; income received from the use of copyrights in the Russian Federation; income received from leasing or other use of property located in the Russian Federation; income from the sale of real estate located in the Russian Federation; shares or other securities, other property located in the Russian Federation and owned by an individual; prof. Dan. Selezneva N.N.

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CONTINUED remuneration for the performance of labor duties, work performed, service rendered; pensions, benefits, scholarships and other similar payments received in accordance with current Russian legislation. The most difficult thing is the end of the month, especially the last 30 days. Alphonse Allais Pension: rest forced on you when all you can do is work. Georges Elgozy prof. Dan. Selezneva N.N.

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END income received from the use of any vehicles in connection with transportation in the Russian Federation; income received from the use of communications, including computer networks, on the territory of the Russian Federation; payments to successors of deceased insured persons; other income received as a result of activities in the Russian Federation prof. Dan. Selezneva N.N.

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EXAMPLES OF INCOME RECEIVED FROM SOURCES OUTSIDE THE RF dividends and interest received from a foreign organization; insurance payments received from a foreign organization; income from the use of copyrights outside the Russian Federation; income received from leasing or other use of property located outside the Russian Federation; income from the sale of: real estate located outside of Russia; shares or other securities (outside the Russian Federation); rights of claim against a foreign organization; other property located outside the Russian Federation; prof. Dan. Selezneva N.N.

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CONTINUED remuneration for the performance of job duties, work performed, service rendered, action performed outside the Russian Federation. At the same time, remuneration of directors and payments received by members of the board of directors of a foreign organization are considered as income from sources located outside the Russian Federation, regardless of the place where management duties were actually performed; pensions, benefits, scholarships and other payments received in accordance with the laws of foreign countries; income received from the use of any vehicles outside the Russian Federation; other income received as a result of activities outside the Russian Federation prof. Dan. Selezneva N.N.

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Most people would prefer to earn money honestly if it didn't take so much time. NN prof. Dan. Selezneva N.N.

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3. TAX BASE prof. Dan. Selezneva N.N. includes Tax base - total income received in a calendar year, income in cash (in Russian currency or in foreign currency), income in kind, income in the form of material benefits

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The tax base is determined separately for each type of income for which different tax rates are established: a) For income for which a tax rate of 13% is provided, the tax base is determined as the monetary expression of income subject to taxation, reduced by the amount of tax deductions. If the amount of tax deductions in a tax period turns out to be greater than the amount of income for which the tax rate is provided for the same tax period, then for this tax period the tax base is assumed to be zero. b) For income for which other tax rates are provided, the tax base is determined as the monetary value of such income subject to taxation. In this case, tax deductions are not applied. prof. Dan. Selezneva N.N.

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INCOME IN KIND Occurs in the event of the transfer of goods to the taxpayer instead of cash. Income received in kind is taken into account as part of income at state regulated prices, and in their absence, at market prices on the date of receipt of income prof. Dan. Selezneva N.N. full or partial payment by the employer for goods, utilities, food, rest, treatment; receipt by the taxpayer of goods (work, services) performed free of charge in his interests; remuneration in kind

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INCOME IN THE FORM OF MATERIAL BENEFITS Material benefit is the amount of income that is not generated in connection with receiving income for the work performed by a professional. Dan. Selezneva N.N. material benefits received from savings on interest for the use of borrowed funds; material benefits received from purchasing products from related parties; material benefit received from the acquisition of securities

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INCOME IN THE FORM OF MATERIAL BENEFITS Material benefits received from savings on interest for the use by a taxpayer of borrowed (credit) funds received from organizations or individual entrepreneurs is defined as the excess of the amount of interest for the use of ruble borrowed funds, calculated on the basis of two-thirds of the current refinancing rate, over the amount of interest calculated on the basis of the terms of the agreement, or the excess of the amount of interest for the use of foreign currency borrowed funds, expressed in foreign currency, calculated on the basis of 9 percent per annum, over the amount of interest calculated on the basis of the terms of the agreement prof. Dan. Selezneva N.N.

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CONTINUATION Material benefit received from the acquisition of goods (work, services) in accordance with a civil contract from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer is defined as the excess of the price of goods sold by persons who are interdependent in relation to to the taxpayer, above the sales prices of identical goods to the taxpayer under normal conditions to persons who are not interdependent. The material benefit received from the acquisition of securities is established as the excess of the market value of the securities over the amount of actual expenses of the taxpayer on the day of acquisition of the professional securities. Dan. Selezneva N.N.

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INSURANCE CONTRACTS When determining the tax base, income received in the form of insurance payments in connection with the occurrence of insured events is NOT taken into account: prof. Dan. Selezneva N.N.

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CONTINUATION The amounts of insurance payments under voluntary long-term life insurance contracts concluded for a TERM OF LESS THAN FIVE YEARS are not taken into account when determining the tax base if they do not exceed the amounts of insurance premiums paid by individuals, increased by the amount calculated based on the current refinancing rate of the Central Bank of the Russian Federation on the date conclusion of these agreements. Otherwise, the DIFFERENCE between the specified amounts is taken into account when determining the tax base and is subject to taxation at the source of payment at a tax rate equal to 35% prof. Dan. Selezneva N.N.

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CONTINUATION In case of early termination of voluntary long-term life insurance contracts BEFORE THE EXPIRATION OF THEIR FIVE YEAR TERM and the return of the amount of money to individuals in accordance with the insurance rules, the income received minus the amount of contributions is taken into account when determining the tax base of the policyholder and is subject to taxation at the source of payment One of the few consolations of old age : you are no longer tired of life insurance agents NN prof. Dan. Selezneva N.N.

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CONTINUATION Under a voluntary PROPERTY insurance agreement, income subject to taxation is determined in the following cases: loss or destruction of insured property - as the difference between the amount of insurance payment received and the market value of the insured property on the date of conclusion of the said agreement, increased by the amount of insurance premiums paid to insure this property; damage to the insured property - as the difference between the amount of the insurance payment received and the costs necessary to repair this property, or the cost of repairing this property, increased by the amount of insurance premiums paid to insure this property. You pay insurance premiums for a car for years, secretly hoping that in one On a beautiful day, an accident will happen that will give you back every penny. Yanina Ipohorsaya prof. Dan. Selezneva N.N.

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INCOME FROM EQUALITY IN AN ORGANIZATION The tax on dividends received from sources outside the Russian Federation is determined by the taxpayer independently at a rate of 9%. In this case, taxpayers have the right to reduce the amount of tax by the amount of tax calculated and paid at the location of the source of income, if the source of income is located in a foreign country with which a double taxation avoidance agreement has been concluded. The tax on dividends received from a Russian organization is calculated and withheld by the latter at a rate of 9%. The greatest dividend in a person's life is happiness Dougherty prof. Dan. Selezneva N.N.

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INCOME FROM TRANSACTIONS WITH SECURITIES AND WITH FINANCIAL INSTRUMENTS FOR TERMS TRANSACTIONS When determining the tax base for transactions with securities, income from the following transactions is taken into account: prof. Dan. Selezneva N.N.

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CONTINUED Beware of the one who does not make idle talk: he intends either to steal your walking stick or to devalue your shares. Ralph Waldo Emerson Prof. Dan. Selezneva N.N.

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CONTINUED Income from transactions of purchase and sale of securities is defined as the difference between the amounts of income received from the sale and the costs of acquiring, selling and storing securities. For transactions of purchase and sale of securities traded on the organized securities market, income is reduced by the amount of interest (within the refinancing rate of the Central Bank of the Russian Federation) paid for the use of borrowed funds raised for the transaction of purchase and sale of securities. Losses on transactions with securities traded on the organized securities market reduce the tax base for transactions of purchase and sale of securities of this category. The tax base for transactions with financial instruments of forward transactions is determined as the difference between positive and negative results obtained from the revaluation of obligations and rights of claim under concluded transactions and the execution of financial instruments of forward transactions. The tax base for transactions with financial instruments of futures transactions increases by the amount of premiums received on transactions with options, and decreases by the amount of premiums paid on these transactions by prof. Dan. Selezneva N.N.

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END Money cannot buy one thing - poverty. Here you need to turn to the help of the stock exchange. Robert Orben prof. Dan. Selezneva N.N.

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TAX BENEFITS The list of income of individuals not subject to taxation is discussed in detail in Art. 217 Tax Code of the Russian Federation. The main types of income of individuals that are not subject to taxation include the following: state benefits, with the exception of benefits for temporary disability (including benefits for caring for a sick child. In this case, benefits that are not subject to taxation include unemployment benefits, pregnancy and childbirth benefits; labor pensions under state pension provision; compensation payments (within approved standards); amounts received in the form of grants (free assistance) provided by international, foreign or Russian organizations, the list of which is approved by the Government of the Russian Federation; Prof. Dr. Selezneva N.N.

Slide 28

CONTINUATION of the amount of one-time financial assistance provided to: taxpayers in connection with a natural disaster or other emergency; family members of a deceased employee or an employee in connection with the death of a family member; in the form of amounts of targeted social assistance in cash and in kind, provided at the expense of budgets of all levels and extra-budgetary funds; victims of terrorist attacks on the territory of the Russian Federation, regardless of the source of payment; 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 prof. Dan. Selezneva N.N.

Slide 29

CONTINUATION of the amount of full or partial compensation for the cost of vouchers to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation, with the exception of tourism, as well as the amount of full or partial compensation of the cost of vouchers for children under the age of 16 years to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation and paid at the expense of employers, the net profit of organizations, at the expense of budgetary funds; at the expense of funds received from activities in respect of which special tax regimes are applied; amounts paid by employers for treatment and medical care of their employees, their spouses, their parents and their children, at the expense of the net profit of organizations; amounts paid by public organizations of disabled people for treatment and medical care of disabled people; scholarships for students, students, graduate students; prof. Dan. Selezneva N.N.

Slide 30

CONTINUED income in the form of interest received by taxpayers on deposits in banks located in the territory of the Russian Federation, if interest on ruble deposits is paid within the amounts calculated based on the current refinancing rate of the Central Bank of the Russian Federation plus five percentage points; the established rate does not exceed 9 percent per annum on deposits in foreign currency; income not exceeding 4,000 rubles received from organizations or individual entrepreneurs during the tax period in the form of gifts, prizes, material assistance; the value of any winnings and prizes received in competitions and games for advertising purposes; winnings on bonds of government loans of the Russian Federation and amounts received in repayment of these bonds; assistance in cash and in kind, as well as gifts received by veterans of the Great Patriotic War, disabled people of the Great Patriotic War, widows of military personnel and former prisoners of Nazi concentration camps, prisons and ghettos, in a part not exceeding 10,000 rubles for the tax period; prof. Dan. Selezneva N.N.

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CONTINUATION 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, with the exception of cases of donation of real estate, vehicles, shares, shares, shares. Income received as a gift is completely exempt from taxation if the donor and recipient are family members or close relatives in accordance with the Family Code of the Russian Federation; amounts paid by organizations and individuals to orphans under the age of 24 for education in educational institutions; prof. Dan. Selezneva N.N. full or partial payment by the employer for goods, utilities, food, rest, treatment; receipt by the taxpayer of goods (work, services) performed free of charge in his interests; remuneration in kind

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4. TAX PERIOD The tax period is the CALENDAR YEAR prof. Dan. Selezneva N.N.

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STANDARD TAX DEDUCTIONS prof. Dan. Selezneva N.N. The child deduction is provided from birth and remains until the child reaches 18 years of age (24 years of age in the case of full-time education). Taxpayers entitled to more than one standard deduction listed above are provided with a maximum deduction of 500 rubles. for Heroes of the USSR, Russian Federation; for persons awarded the Order of Glory of three degrees; for blockade survivors; concentration camp prisoners; disabled people since childhood, as well as disabled people of groups I and II 3000 rub. for persons whose activities were related to radiation, as well as war invalids Provided to each parent for each child and valid until the month in which the taxpayer’s income exceeded 280,000 rubles; 1,400 rubles for the first child; 1400 rubles - for the second child; 3000 rubles - for the third and each subsequent child; 3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student under the age of 24 if he is a disabled person of groups I and II

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STANDARD TAX DEDUCTIONS General conditions for receiving a monthly standard deduction: 1. Standard deductions are provided by one of the employers who pays him income, at the choice of the taxpayer, based on his written application and documents confirming the right to the benefit 2. If the amount of deductions exceeds the income tax base in reporting year is zero. The remaining amount of standard deductions is not carried over to the next year. The tax deduction for children is doubled for the only parent (guardian), as well as for one of the parents on the basis of an application for refusal of one of them from the tax deduction prof. Dan. Selezneva N.N.

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MECHANISM FOR PROVIDING SOCIAL DEDUCTIONS *If the taxpayer does not provide a tax return and application, the deduction is not provided. The amount of excess deductions over the income tax paid is not carried forward to the next year. Dan. Selezneva N.N.

Slide 38

CHARITABLE TAX DEDUCTIONS The amount of income sent by the taxpayer in the form of donations: The deduction is provided in the amount of actual expenses, but not more than 25% of the amount of taxable income. It was with great difficulty that the monkey became a human being, and if it were not for a sponsor named Darwin, he would hardly did it succeed V. Semenov prof. Dan. Selezneva N.N.

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EDUCATIONAL CREDITS I knew a man who was so uneducated that he had to invent quotes from the classics himself, Prof. V. Semenov. Dan. Selezneva N.N.

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EDUCATIONAL DEDUCTIONS are provided in the amount paid by the taxpayer in the tax period for his education in educational institutions - in the amount of actual educational expenses incurred, taking into account the limitation of the maximum amount of social deduction, as well as in the amount paid by the taxpayer-parent for the education of his children under the age of 24 years old, by a taxpayer-guardian (taxpayer-trustee) for full-time education of his wards under the age of 18 in educational institutions, for the education of a brother (sister) in cases where the taxpayer pays for the education of a brother (sister) under the age of 24 on a full-time basis form of training in educational institutions - in the amount of actual expenses incurred for this training, but not more than 50,000 rubles for each student in the total amount for both parents (guardian or trustee). The deduction does not apply if the payment for training is made at the expense of the employer, as well as maternity capital prof. Dan. Selezneva N.N.

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EDUCATIONAL DEDUCTIONS ARE APPLIED WHEN THE CONDITIONS ARE MEETED: prof. Dan. Selezneva N.N.

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MEDICAL TAX CREDITS Many have lost their health trying to make all the money they can; and then lost all the money trying to restore the health of NN prof. Dan. Selezneva N.N.

Slide 43

MEDICAL TAX DEDUCTIONS social deductions provided to the taxpayer if he incurs expenses for payment for treatment services in medical institutions of the Russian Federation, as well as payment for medicines. Provided in the amount paid by the taxpayer in the tax period. The amounts of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts, as well as under voluntary insurance contracts for a spouse, parents and (or) their children under the age of 18 are also taken into account. For expensive types of treatment, deductions are provided in the amount actually spent by the prof. Dan. Selezneva N.N.

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DEDUCTIONS FOR NON-STATE PENSION SECURITY AND VOLUNTARY PENSION INSURANCE Pension contributions under non-state pension agreements concluded by the taxpayer with a non-state pension fund in his own favor and/or in favor of a spouse, parents, disabled children (including adopted children under guardianship) Insurance premiums under voluntary pension insurance contracts concluded with an insurance organization in one’s own favor and/or in favor of a spouse, parents, disabled children (including adopted children under guardianship) In the amount of contributions paid, but within the limits on social deductions. It is mandatory for the taxpayer to submit documents confirming his actual expenses for non-state pension provision and (or) voluntary professional pension insurance. Dan. Selezneva N.N.

Slide 46

TOTAL LIMIT SIZE OF SOCIAL DEDUCTIONS Social tax deductions (with the exception of expenses for education of children and expenses for expensive treatment) are provided in the amount of actual expenses incurred, but in the aggregate no more than 120,000 rubles in a tax period. If the taxpayer has expenses for training, medical treatment, expenses under non-state pension agreements and voluntary pension insurance agreements, the taxpayer independently chooses what types of expenses and in what amounts are taken into account within the maximum amount of social tax deduction prof. Dan. Selezneva N.N.

Slide 47

PROPERTY TAX DEDUCTION Both deductions are provided by the tax agent - the employer, chosen by the taxpayer, in the event that the right to a property deduction is granted by the tax authorities to the prof. Dan. Selezneva N.N.

Slide 48

PROPERTY TAX DEDUCTION WHEN SALE OF PROPERTY When selling residential houses, apartments, dachas, garden houses or land plots that were owned by the taxpayer for less than 3 years, a tax deduction is provided in the amount received from the sale of this property, but not more than 1,000,000 rubles. When selling other property that was owned by the taxpayer for less than 3 years, a tax deduction is provided in the amount received from the sale of this property, but not more than 250,000 rubles. When selling property that was owned by the taxpayer for more than three years, a tax deduction is provided in the full amount received from the sale of the property. Instead of using the right to receive a property tax deduction, the taxpayer has the right to reduce the amount of his taxable income by the amount of expenses actually incurred by him and documented expenses related to with the receipt of income, with the exception of the sale by the taxpayer of professional securities belonging to him. Dan. Selezneva N.N.

Slide 49

CONTINUATION When selling a share in the authorized capital of an organization, the taxpayer also has the right to reduce the amount of his taxable income by the amount of expenses actually incurred by him and documented expenses associated with the receipt of this income. When selling property that is in common shared or common joint ownership, the amount of property tax deduction is distributed between the co-owners in proportion to their share in the property or by agreement between them (in the case of common joint ownership) Saving those drowning in luxury is the work of tax inspectors V. Semenov prof. Dan. Selezneva N.N.

Slide 50

PROPERTY DEDUCTION WHEN PURCHASING HOUSING A property tax deduction is provided to the taxpayer in the amount spent on new construction or acquisition in the territory of the Russian Federation of a residential house, apartment, room or share in them, in the amount of expenses actually incurred and aimed at repaying interest on targeted loans (loans) Acceptance to deduction of expenses for the completion and finishing of purchased housing is possible if the agreement on the basis of which the transaction was carried out specifies the acquisition of an unfinished residential building, apartment, room (rights to an apartment, room) without professional finishing. Dan. Selezneva N.N. Slide 52 CONTINUATION The property tax deduction does not apply in cases where payment for the costs of construction or acquisition of a residential house, apartment, room or share in them is made: at the expense of employers or other persons, maternity capital funds, payments provided from budget funds, as well as cases where the purchase and sale transaction of a residential building, apartment, room or share in them is carried out between interdependent individuals. If a property tax deduction cannot be used in full during a tax period, its balance can be carried forward to subsequent tax periods until it is fully used. For taxpayers receiving pensions, if they do not have taxable income, the balance of the property deduction can be transferred to previous tax periods, but not more than three. prof. Dan. Selezneva N.N.

Slide 53

CONTINUATION A property tax deduction for the purchase of housing may be provided to the taxpayer before the end of the tax period when he contacts the employer (tax agent), subject to confirmation of the taxpayer's right to a property tax deduction by the tax authority in the prescribed form. The taxpayer has the right to receive a property tax deduction from one tax agent of his choice. The tax agent is obliged to provide a property tax deduction upon receipt from the taxpayer of confirmation of the right to a property tax deduction issued by the tax authority. In this case, the employer organization does not return the amount of personal income tax paid to the taxpayer, but offsets the amount of this tax against upcoming tax payments. The employer organization does not have the right to refund the tax withheld and paid by the employer to the employee. prof. Dan. Selezneva N.N.

Slide 54

CONTINUATION If, at the end of the tax period, the amount of the taxpayer’s income received from the tax agent is less than the amount of the property tax deduction, the taxpayer may again apply to the tax authority next year to receive a new notification. If a taxpayer has several sources of income and during the year he fully used the tax deduction from the tax agent specified in the notification, next year he has the right to submit a tax return to the tax authorities in order to return the 13 percent tax transferred to the budget by other tax agents. If a taxpayer has changed his place of work where he began to receive a property deduction, he cannot transfer his notice to the new employer. The taxpayer will be able to take advantage of his benefit by declaring income at the end of the calendar year prof. Dan. Selezneva N.N.

Slide 57

CONTINUATION The amount of professional deduction is provided in the amount of expenses actually incurred and documented by them, directly related to the extraction of income. If taxpayers are unable to document their expenses related to activities as individual entrepreneurs, a professional tax deduction is made in the amount of 20 percent of the total income received by the individual entrepreneur from business activities. This provision does not apply to individuals carrying out entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs prof. Dan. Selezneva N.N.

Slide 58

CONTINUATION Taxpayers who receive income from the performance of work (provision of services) under civil contracts have the right to receive a deduction in the amount of expenses actually incurred by them and documented expenses directly related to the performance of these works (provision of services) Taxpayers receiving royalties or remuneration for the creation, execution or other use of works of science, literature and art, remuneration to the authors of discoveries, inventions and industrial designs, in the amount of actually incurred and documented expenses. If these expenses cannot be documented, they are accepted for deduction in the amounts established by the Tax Code of the Russian Federation prof. Dan. Selezneva N.N.

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CONTINUED Prof. Dan. Selezneva N.N. As a percentage of income received Creation of literary works 20 Creation of artistic and graphic works, photographs 30 Creation of works of sculpture, monumental and decorative painting, decorative and applied arts 40 Creation of audiovisual works (video, television and films) 30 Creation of musical works ( operas, ballets, musical comedies), symphonic, choral, chamber works 40 Other musical works, including those prepared for publication 25 Performance of works of literature and art 20 Creation of scientific works and developments 20 Discoveries, inventions and creation of industrial designs (to the amount of income, received in the first two years of use) 30 62

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8. DEADLINE FOR SUBMISSION OF THE DECLARATION The tax return is submitted no later than APRIL 30 of the year following the expired tax period prof. Dan. Selezneva N.N. It is better to submit a tax return on April 1, so that later, if something happens, you can say that it was a joke NN