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What is personal income tax? Personal income tax (NDFL) is one of the types of direct taxes in the Russian Federation. It is calculated as a percentage of the total income of individuals without including tax deductions and amounts exempt from taxation into the tax base. Personal income tax is paid on all types of income received in a calendar year, both in cash and in kind. These are, for example, wages and bonus payments, income from the sale of property, royalties for intellectual activity, gifts and winnings, sick leave payments (including when paying temporary disability benefits to notaries, the notary chamber is recognized as the tax agent. It is obliged to calculate, withhold and include personal income tax into the budget). The exception is income that is not taxed.

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Personal income tax rate and deadlines for filing a declaration The main personal income tax rate in Russia is 13%. The main part of personal income tax (primarily from wages) is calculated, withheld and transferred to the budget by the employer (tax agent). Income from the sale of property is declared by the individual independently. At the end of the year, a declaration is filled out and the amount of tax that an individual transfers to the budget is calculated. The declaration must be submitted to the tax office at the place of permanent residence (tax registration) before the end of April of the year following the year in which the income was received.

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Tax rates 13% Basic tax rate 35% The value of any winnings and prizes (in terms of excess of 4 thousand rubles) Interest income on deposits in banks In the form of a fee for the use of funds of members of a consumer credit cooperative 30% Income of individuals. Persons who are not tax residents 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%; From carrying out labor activities, in respect of which the tax rate is set at 13%; From carrying out labor activities as a highly qualified specialist, in respect of which the tax rate is set at 13%. 9% Income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation. In the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as on the income of the founders of the mortgage-backed trust management

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Elements of personal income tax 1. Subject of personal income tax Individuals – tax residents; Individuals who are not tax residents, but receive income in Russia. Tax resident is an individual staying in Russia for at least 183 calendar days over the next 12 consecutive months. Moreover, the period of stay on the territory of our country is not interrupted by trips abroad for treatment and training for a period not exceeding six months. Regardless of the actual time spent in the Russian Federation, Russian military personnel serving abroad, as well as employees of state authorities and local governments sent to work outside the Russian Federation, are recognized as tax residents of the Russian Federation.

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2. The object of taxation is the income of a taxpayer who is a resident of the Russian Federation, received in Russia and abroad, as well as the income of non-residents received in Russia. The income of residents is listed in Art. 208 of the Tax Code of the Russian Federation, we will consider some of them as an object of personal income tax. Dividends and interest Insurance payments Copyrights Renting out real estate Sales of real estate 3. The tax base is the total amount of a citizen’s income on which he is required to pay tax. It consists of all the income a person receives during the year. It is on the tax base that the tax is calculated and goes to the state budget.

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4. Tax rate For personal income tax, the main tax rate is 13%. In some cases, it can reach 35%, 30%, 9% (Reasons are described on slide 4) 5. Tax period - corresponds to the past calendar year. At the end of the year, employers, individual entrepreneurs and persons who received taxable income are required to report personal income tax to the Federal Tax Service inspectorate. 6. Calculation procedure: Amount of income of the payer * 13,100 = personal income tax

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7. Payment deadline - Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day the income is paid to the taxpayer. When paying a taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made. 8. Payment procedure - Payment is made by receipt on paper, it is also possible through a payment order if the payment is made by a tax agent.

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9. Tax benefits Type of deduction Who is eligible to receive personal income tax benefits Standard Military personnel Internal Affairs Department employees Persons who received illness or disability as a result of performing tasks to prevent the disaster at the Chernobyl nuclear power plant. Social Citizens who paid for their own treatment (or that of a loved one). Documentary evidence is required. Property Persons who have sold or purchased real estate Professional Businessmen and persons with whom civil contracts have been concluded Number of children for whom they are given a “benefit” Amount of deduction, rub. One 1400 Two 1400 Three or more 3000 +3000 + 3000 …

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Taxpayers 1. Individuals who are tax residents of the Russian Federation, 2. Individuals who receive income from sources in the Russian Federation and 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 over the next 12 consecutive months. The period of stay in the Russian Federation is not interrupted by periods of travel abroad for a period of less than 6 months for treatment or training. Regardless of the actual time spent in the Russian Federation, Russian military personnel, employees of state authorities and local self-government working outside the Russian Federation are recognized as tax residents.

Object of taxation Income received by taxpayers: 1. From sources in the Russian Federation or 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. A number of incomes are not subject to personal income tax.

Tax base Tax base is all income of the taxpayer received in cash and in kind, and income in the form of material benefits. The tax base is determined separately for each type of income, for which different tax rates are established. 1. For income for which a tax rate of 13% is provided, the tax base is the monetary expression of income reduced by the amount of tax deductions. 2. For income for which other tax rates are provided, the tax base is the monetary expression of income, and tax deductions are not applied.

Tax period Calendar year The tax amount is calculated as a percentage of the tax base corresponding to the tax rate. The total amount of tax is calculated based on the results of the tax period in relation to all income of the taxpayer that relates to the corresponding tax period. Tax calculation

Tax rates 1. 13%, unless otherwise provided below 2. 35% in relation to income: the value of winnings and prizes, in part exceeding 2000 rubles; insurance payments under voluntary insurance contracts in terms of excess of the established amounts of interest income on deposits in banks in terms of excess of the amount calculated based on the current refinancing rate during the period for which interest was accrued, for ruble deposits and 9% per annum for deposits in foreign currency of the amount savings on interest when receiving borrowed funds in terms of exceeding the established amounts 3. 30% in relation to income received by non-residents of the Russian Federation. 4. 9% in relation to income from equity participation received in the form of dividends in the form of interest on mortgage-backed bonds issued before January 1, 2007, income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued before January 1, 2007 of the year

Tax payment and reporting Tax agents transfer tax amounts no later than the day of actual receipt of cash from the bank for payment of income or the day of transfer of income to the taxpayer’s bank account. Certain categories of individuals pay tax at the taxpayer’s place of registration no later than July 15 of the year following the expired tax period. In this case, advance payments are paid by such taxpayers on the basis of tax notices: for January - June - no later than July 15 of the current year in the amount of 1/2 of the annual amount of advance payments for January - June - no later than July 15 of the current year in the amount of 1/2 of the annual amount advance payments for July - September - no later than October 15 of the current year in the amount of 1/4 of the annual amount of advance payments; for July - September - no later than October 15 of the current year in the amount of 1/4 of the annual amount of advance payments; for October - December - no later than January 15 of the following year in the amount of 1/4 of the annual amount of advance payments. for October - December - no later than January 15 of the following year in the amount of 1/4 of the annual amount of advance payments. Taxpayers who received income for which tax agents did not withhold the tax amount pay the tax in equal installments in two payments: the first - no later than 30 calendar days from the date the tax authority delivered the tax notice of tax payment, the second - no later than 30 calendar days after first payment deadline. The tax return must be submitted no later than April 30 of the year following the expired tax period: 1. Certain categories of individuals 2. Individuals in relation to certain types of income

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SOCIAL DEDUCTIONS 219

PERSONAL EXPENSES OF THE TAXPAYER FOR: treatment; education; charitable purposes (“-” no more than 25%); non-state pension provision (voluntary pension insurance). in total no more than 120,000 rubles per year (excluding expenses for children’s education and expensive treatment)

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EXAMPLE

The total taxable income of Petya Dobroy for 2011 amounted to 400 thousand rubles. During the year, Petya transferred 80 thousand rubles. to the account of a charity fund for the rescue of stray animals, and also bought and donated animal food in the amount of 15 thousand rubles to the fund. Determine the amount of social deduction.

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DEDUCTION FOR CHARITABLE PURPOSE

MAX deduction = 400 thousand rubles * 25% = 100 thousand rubles. Petya's deduction = 80 thousand rubles.

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EXAMPLE

In 2007, Potap acquired personal ownership of a house in the village for 1,600 thousand rubles, and in 2009, an apartment in equal shares with his wife Nastya for 1,200 thousand rubles. The apartment was sold in 2011 for 3 million rubles, and the house in the village for 2 million rubles. Determine the amount of property deduction for Potap and the amount of personal income tax.

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SOLUTION

1. The house in the village has been owned by Potap for more than three years, so income from the sale of the house is exempt from personal income tax. 2. Potap’s income from the sale of the apartment is 1.5 million rubles (3 million rubles * 50%), Property deduction for personal income tax: actual expenses = 600 thousand rubles (1200 thousand rubles * 50%) or fixed deduction in the amount of 500 thousand rubles (1 million rubles * 50%). It is more profitable for Potap to use the first deduction, equal to 600 thousand rubles.

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1. Tax base for personal income tax = 1500 thousand rubles - 600 thousand rubles = 900 thousand rubles. 2. Personal income tax from the sale of an apartment = 900 thousand rubles * 13% = 117 thousand rubles.

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Amount of professional deductions

in the amount of actually incurred and documented expenses directly related to the implementation of these works (provision of services); 20% - for individual entrepreneurs; 20%-40% - according to copyright agreements

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EXAMPLE

Famous composer Stepan Nerecognized wrote a new song for Dima Bilan. The amount of the contract with the singer for writing a song was 100,000 rubles. Documented expenses of Mr. Unrecognized amounted to 20,000 rubles. Which professional deduction option is beneficial to the composer?

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SOLUTION

Option 1. Application of a professional deduction in the amount of actual costs: Tax base = 100 thousand rubles - 20 thousand rubles = 80 thousand rubles. Personal income tax = 80 thousand rubles * 13% = 10.4 thousand rubles. Option 2. Application of a fixed professional deduction (25%): Tax base = 100 thousand rubles. – 100 thousand rubles * 25% = 75 thousand rubles. Personal income tax = 75 thousand rubles * 13% = 9.75 thousand rubles. ANSWER: It is more profitable for Stepan to apply a fixed deduction.

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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.