​The professional tax deduction for personal income tax for individual entrepreneurs (hereinafter referred to as professional deduction, benefit, preference, n/v) is the only deduction provided directly to individual entrepreneurs. The essence of this preference is the possibility of reducing the income received by a certain amount.

It should be noted that only individual entrepreneurs of the general tax system have the right to this type of benefit.

Conditions for receiving professional deduction

• Availability of Russian Federation resident status.

Just as in the case of other current conditions, this type of benefit can only be provided to a citizen of the Russian Federation who has stayed on the territory of the Russian state for more than 183 days;

• Application of the general taxation regime.

Individual entrepreneurs in special regimes: simplified tax system, unified tax on income, PSN, unified agricultural tax cannot receive this tax.

Types of professional deduction

There are two types of professional tax deduction for individual entrepreneurs:

1. In the sum of all costs associated with carrying out business activities;
2. In the amount of 20% of the annual income received.

N/A in the amount of all expenses incurred

This type of n/a is provided to individual entrepreneurs if they meet the following conditions:

• Expenses are directly related to business activities;
• Expenses are justified, documented and aimed at generating profit.

The requirement to confirm expenses is fundamental and without documents justifying the legality of these expenses, the benefit will be denied. A number of sources note that, according to judicial practice, the submission of supporting documents is not necessary, including for a desk audit, however, this approach is fraught with problems with the tax authorities, in particular, individual entrepreneurs will be denied the provision of non-resident documents.

Example No. 1

Income of individual entrepreneur V.V. Stepanova in 2016 amounted to RUB 1,256,800.

In his annual declaration, he declared a professional deduction in the amount of expenses incurred, which amounted to 876,900 rubles.

Documents justifying the legality of the costs incurred were fully attached to the declaration.

Based on the results of the desk audit, Stepanov’s right to non-payment was confirmed in the amount of the costs he indicated.

Professional deduction for individual entrepreneurs in the amount of 20% of total annual income

If an individual entrepreneur does not have supporting documents, he can take advantage of a tax deduction in the amount of 20% of the amount of annual income. In this case, no documentary evidence is required from him.

Example No. 2

In 2016, individual entrepreneur Stepanov received income in the amount of 1,256,800 rubles.

He does not have documentary evidence of expenses (all documentation was lost due to the fire).

In this regard, he has the right to take advantage of the tax in the form of 20% of the amount of income for the year. The size will be RUB 251,360

Thus, the calculated amount of annual tax (excluding advance payments and insurance contributions) will be RUB 130,707:

(1,256,800 - 251,360) x 13%

note that You cannot use both types of professional deduction at the same time.

Also, it is worth noting that the individual entrepreneur has the right to decide for himself which type of benefit to use.

Please note that it is more profitable to use a tax deduction in the amount of 20% of income if the amount of costs according to the documents is noticeably lower than the amount calculated on the basis of a deduction in the amount of 20% of income.

Types of expenses that can be taken into account as part of professional deduction

The list of costs that can be taken into account as part of this deduction is listed in Art. 252-255 Tax Code of the Russian Federation. Expenses for personal income tax are determined in the same manner as for income tax. Also, the costs accepted for accounting as part of the current tax include the amounts of taxes paid in the tax period and insurance premiums.

The procedure for obtaining a valid document

In order to receive a professional deduction, an individual entrepreneur must:

1. Draw up a declaration in form 3-NDFL with the obligatory completion of sheet G;
2. Submit reports and documents confirming the expenses incurred (if the actual expenses are declared) no later than April 30 of the year following the reporting year.

It should be noted that at present individual entrepreneurs do not submit an application for a deduction, as was previously the case.

Professional tax deductions are the amount by which the tax base is reduced when calculating the payable personal income tax at a rate of 13% for a certain category of taxpayers, differing by type of profession.

Who is eligible to receive?

First of all, residents of the Russian Federation, whose income is subject to income tax at a rate of 13%, have the right to claim a professional deduction. Based on professional characteristics, the Tax Code of the Russian Federation distinguishes the following categories of persons:

1. Individual entrepreneurs (only on the general taxation system), notaries and lawyers engaged in private practice.
2. Taxpayers whose activities are formalized by a civil law agreement (performance of work or provision of services).
3. Persons receiving income in the form of remuneration from intellectual activity in the field of science, art (authors, performers, artists) and holders of patents for inventions.

Those who are employed are not affected by this type of tax deduction.

How to apply for a professional deduction

Professional deduction is issued in two ways:

1. Through a tax agent.
2. On one's own.

The tax agent is a legal entity or individual entrepreneur.

You must contact him with an application for a professional deduction. It is compiled in free form. There is no established template, but in addition to generally accepted information (from whom and to whom the application) it should reflect the following:

• The year for which the registration takes place;
• How much should the tax base be reduced - according to the standard or for actual expenses?

It is worth noting that if a taxpayer wants to receive an exception for the amount of expenses actually incurred, then it is worth taking care of their documentary evidence. And submit this package of documents along with the application. It may include checks, acts, invoices and other papers reflecting the amount that was spent to perform work (render services) under the concluded contract or related to the implementation of activities.

If there is no tax agent, the taxpayer can claim the deduction independently by submitting a declaration in form 3-NDFL. This must be done no later than April 30 of the year following the year in which the income was received. And the citizen is obliged to pay the amounts due until July 15.

As when filing through an agent, when filing a declaration yourself, you need to attach papers - proof of expenses.

All necessary documents can be submitted to the tax authority at your place of residence in person or through a representative, by mail or online - through the taxpayer’s personal account on the Federal Tax Service website.

Deduction amount

The main condition when determining the amount of professional deduction is whether the expenses are confirmed or not.

If the taxpayer has evidence of expenses incurred related to the implementation of activities (entrepreneurial, creative, scientific, etc.), then the deduction is made in the appropriate amount.

But when there is no corresponding confirmation, an individual entrepreneur and a lawyer or notary can count on reducing the tax base by up to 20%. But authors, performers, inventors and others who are listed in paragraph 3 of part 1 of Article 221 of the Tax Code have different standards - from 20% to 40% (see table).

It is important to remember that it is impossible to combine two methods of calculating the reduction of the tax base. That is, in a situation where there are supporting documents for part of the expenses, but not for the second part, you should choose whether to confirm them or declare the complete absence of such a possibility. You need to start from economic benefits.

Example 1. A businessman made a profit of 100,000 rubles. He has documents confirming expenses in the amount of 15,000 rubles. In this situation, it will be beneficial for him to declare the application of the established standard of 20% when submitting an application. Because 20% of 100,000 rubles. will be 20,000 rubles.

Example 2. The businessman again derived income from his activities, but 50,000 rubles. The expenses also amounted to 15,000 rubles. and there are documents to support them. In this case, it will be unprofitable for him to remain silent about the evidence and it is worth providing it along with the application (checks, invoices, etc.). After all, 20% of 50,000 rubles. will be 10,000 rubles.

The second condition for expenses that will be included in professional deductions is the connection with making a profit.

The purchase of materials for use in construction under a contract is a reasonable expenditure related to the performance of work, and therefore will be taken into account when calculating the amount of professional deduction. But buying food for workers as a foreman is not.

The third, and most controversial requirement is economic feasibility.

The decision on the validity of the costs incurred is made by the tax inspector after examining the submitted documents. Controversial situations arise most often when the activity is unprofitable or when there is zero profit. If disagreements arise with officials, the taxpayer can always turn to the courts to protect their rights.

Expenses that qualify as professional deductions also include:

• State duty paid as part of professional activities.
• Contributions for compulsory pension and health insurance.
• Taxes not related to personal income tax.

And in conclusion, we will present a couple of examples of calculating professional deductions.

An example of calculating the amount of personal income tax

An organization providing repair and finishing services, Spatel LLC, entered into a contract with citizen A.V. Sidorov. contract for plumbing work in a private apartment. Under the agreement, Spatel LLC undertakes to reimburse the cost of materials purchased by A.V. Sidorov. in the process of work, and pay him 11,000 rubles.

Based on the results of the work done, an acceptance certificate was signed, which reflected the absence of claims against the contractor. It also recorded the fact that Sidorov provided A.V. receipts reflecting the purchase of materials for the task assigned to him in the amount of 5,000 rubles. These documents are the basis for granting him a professional deduction. In this situation, Spatel LLC is a tax agent and is required by law to withhold 13% of the remuneration of A.V. Sidorov.

Let's calculate the tax base:

11,000 + 5,000 - 5,000 = 11,000 rubles.

Personal income tax at a rate of 13%:

11,000 x 13% = 1,430 rubles.

As a result, Sidorov A.V. will pay:

11,000 + 5,000 - 1,430 = 14,570 rubles.

Example of calculating professional deduction

Sculptor Martynov S.A. On the instructions of the Museum of Contemporary Art "Barn" he began creating a sculpture. His reward was 50,000 rubles. In the course of his work, he purchased consumables, but unknowingly did not keep all the purchase receipts. Having completed the work and presented it to the customer, Martynov declared his right to receive a professional deduction.

50,000 * 40% = 20,000 rub. will be the amount of reduction in the tax base.

And, therefore, personal income tax of Martynova S.A. will:

(50,000 – 20,000) x 13% = 3,900 rubles.

In the hands of Martynov S.A. will pay:

50,000 – 3,900 = 46,100 rubles.

Russian tax legislation allows a fairly wide range of people to use professional tax deductions for personal income tax. What are their specifics, and how are these deductions processed?

What are professional tax deductions?

In accordance with Article 221 of the Tax Code of Russia, deductions that can be paid should be classified as professional:

1. Individual entrepreneurs, notaries, lawyers who are engaged in private practice.

At the same time, these persons must carry out activities within the framework of the general taxation system, in which personal income tax is paid on income at a rate of 13%. If an individual entrepreneur, for example, works under a simplified system and pays a tax rate of 6%, then he will not be able to take advantage of the deduction in question.

Professional deductions for these persons correspond to the amount of expenses incurred by these persons during the tax period. At the same time, these expenses must be directly related to the generation of profit, that is, reflect the fact that taxpayers carry out professional activities.

The taxpayer's expenses taken into account when calculating the professional deduction can be supplemented by a number of items listed in separate provisions of the Tax Code of the Russian Federation.

Applicable additional costs include:

• taxes paid by an individual or business entity that are not related to personal income tax;
• contributions for compulsory pension and health insurance;
• state duty paid in connection with the taxpayer’s professional activities.

If an individual entrepreneur is unable to confirm expenses associated with commercial activities, he receives a professional deduction in the amount of 20% of the income received.

Example 1.

IP Ivanov A.A. in 2015, he earned 500,000 rubles, on which personal income tax was charged at a rate of 13% - that is, amounting to 65,000 rubles. At the same time, Ivanov A.A. There were also confirmed expenses - in the amount of 300,000 rubles.

Ivanov A.A. applied a professional deduction - in the amount of confirmed expenses, as a result of which his tax base decreased to 200,000 rubles (500,000 - 300,000). Thus, he must pay a significantly lower personal income tax to the budget - 26,000 rubles (13% of 200,000).

Example 2.

IP Petrov V.S. in 2015, he also earned 500,000 rubles, on which personal income tax was assessed in the amount of 65,000 rubles. Petrov V.S. had expenses, but he has no way to confirm them.

However, Petrov V.S. can receive a professional deduction in the amount of 20% of income. As a result, his tax base will decrease to 400,000 rubles (500,000 - 20%), and personal income tax will decrease to 52,000 rubles (13% of 400,000).

1. Individuals who receive income as a result of performing any work or providing services under civil contracts (concluded on the basis of the norms of the Civil Code).

The professional deduction provided to these individuals is calculated on the basis of the amounts of confirmed expenses.

1. Individuals who receive royalties and other remunerations for innovative developments, writing literary works, creating works of art, inventing various machines, industrial designs.

Similarly, the deduction provided to these individuals is calculated based on the amounts of confirmed expenses. But if these amounts cannot be determined, then the deduction is calculated on the basis of income standards established by law.

Let's look at these standards in more detail.

Calculation of deductions for royalties: income standards

If the individuals indicated in paragraph 3 above do not have the opportunity to confirm expenses - for example, when carrying out scientific, inventive, creative activities, then they, however, can get a professional tax deduction:

1. When writing literary works, including for the theatre, film industry, stage, circus - for example, in the form of scripts for filming or programs - in the amount of 20% of the income received by the author under the contract.
2. When creating various artistic and graphic works, performing work related to photography, architecture, design - in the amount of 30% of the income under the contract.
3. When creating various works of sculpture, painting, arts and crafts, as well as design, scenery, graphics in various technical designs - 40% of the income under the contract.
4. When creating videos and films - 30% of income.
5. When creating various musical works - for theater, cinema, television films - 40% of income, when creating other musical works - 25%.
6. When performing various works in the field of literature and art - 20%.
7. When creating various scientific works, developments using scientific knowledge - 20%.
8. When developing various inventions, models, industrial solutions - 30% of the income received during the first two years of using the results of the relevant developments.

Example 1.

Stepanov V.S., living in Vladivostok, in 2015 developed a model of a new economical engine for a jet aircraft, in 2016 he sold it to a design bureau, and received a reward of 3,000,000 rubles. Personal income tax was calculated from this amount at a rate of 13%, that is, amounting to 390,000 rubles.

At the same time, Stepanov V.S. When developing the engine model, we had to spend money (which is confirmed by various documents):

• for an air ticket from Vladivostok to Moscow and back to visit the capital’s Lenin Library in order to familiarize yourself with the drawings of Soviet design bureaus (100,000 rubles);
• for accommodation in Moscow during a visit to the Lenin Library (50,000 rubles);
• for the purchase of a high-performance computer (150,000 rubles);
• for the purchase of engineering software (100,000 rubles);
• for the purchase of a large-format printer for printing drawings (100,000 rubles);
• for rental of equipment in a wind tunnel for practical calculations during engine development (200,000 rubles).

Total Stepanov V.S. spent 700,000 rubles during the development of the engine model. This entire amount can be used as a professional deduction. As a result, the taxable base for the remuneration of V.S. Stepanov decreased to 2,300,000 rubles (3,000,000 - 700,000), and personal income tax decreased to 299,000 rubles.

Example 2.

Ivanov A.A. wrote a script for a film and received a fee for it in the amount of 1,000,000 rubles, on which it is necessary to pay personal income tax of 13%, that is, amounting to 130,000 rubles.

Ivanov A.A. There were no opportunities to confirm expenses during work, but, nevertheless, he has the right to apply a professional tax deduction - at a rate of 20%. As a result, the tax base for his fee will decrease to 800,000 rubles (1,000,000 - 20%), and personal income tax will decrease to 104,000 rubles (13% of 800,000).

It should be borne in mind that the simultaneous use of confirmed expenses and a percentage of income (according to the standard of 20% for individual entrepreneurs, and according to the specified standards for individuals) when calculating the professional deduction is prohibited by law.

How to apply for a professional deduction?

Registration of the deduction in question is a procedure that, in general, is required to be carried out only by an individual who is not an individual entrepreneur, a lawyer or a notary.

The fact is that individual entrepreneurs, lawyers and notaries must reflect information about professional deductions in their own reporting to the Tax Inspectorate (FTS) annually, until April 30. Confirmation of the legality of their use of deductions is carried out during tax audits.

An ordinary citizen, in turn, can apply for the deduction in question:

• through the customer of works and services under a civil contract (if the customer has the status of a tax agent);
• through the Tax Inspectorate (FTS).

The first option for filing a deduction involves:

1. Writing a statement to the customer is in any form (but it makes sense to clarify with him which wording in this document is preferable).

Most often, the corresponding statement reflects:

• Taxpayer's full name, address, TIN;
• Full name of the head of the customer company or individual entrepreneur, if he acts as a customer and tax agent, name of the customer company or individual entrepreneur, address;
• wording requesting the deduction in question.

1. Preparation of documents confirming expenses or income of the taxpayer. Such documents could be, for example:

• agreement with the customer (to confirm income);
• agreements with contractors and other counterparties (to confirm expenses);
• checks;
• orders;
• receipts;
• strict reporting forms.

If the expenses cannot be confirmed, then the statement referred to in paragraph 1 must include wording reflecting the fact that the deduction can be submitted according to fixed standards (indicating the relevant standards).

At the same time, the list of documents under paragraph two must contain those that make it possible to determine the basis for the application of a fixed standard. For example, this could be an agreement with the customer, which clearly reflects the subject of the legal relationship (creation of a literary work, writing a script for a film, development of an industrial design, etc.).

1. Transfer of the specified documents along with the application to the customer. Based on them, the customer will recalculate personal income tax from the remuneration paid to the taxpayer.

To apply for a deduction to the Federal Tax Service(this option can be used if, for example, the customer is an individual who does not have the status of a tax agent) you need:

1. Prepare documents:

• declaration 3-NDFL;
• documents confirming the basis for receiving a deduction based on expenses or income;
• an application for the return of overpaid personal income tax in the form of a deduction (if the personal income tax has been paid by that time) or an application to offset the deduction to reduce the tax base (if the personal income tax has not been paid by that time).

1. Take these documents to the Federal Tax Service on any working day of the year following the one on which the income reflected in the 3-NDFL declaration was received.

If everything is in order with the documents, then after 4 months the Federal Tax Service will transfer the overpaid personal income tax to the taxpayer or notify him of the legality of the legal reduction of the taxable base for royalties.

Professional deductions are one of the types of tax deductions provided by current tax legislation. The tax deduction itself is the amount of money by which you can reduce the amount of income on which tax is paid, that is, the taxable base.

In other words, such a deduction is perhaps the only legal way to change the amount of personal income tax intended for payment to the budget (the well-known personal income tax) downward and thereby ease the tax burden for certain groups of personal income tax payers.

Of the variety of types of deductions existing in the current tax law, this article will focus on the concept of a professional deduction (for the convenience of readers, the abbreviation PNV is used below), the legal status of which is enshrined in Article 221 of the Tax Code of the Russian Federation.

In addition to professional deductions, the Tax Code of the Russian Federation also provides for:

• property;
• standard;
• social.

From the very name of this legal category, it becomes obvious that professional deductions are applicable to citizens whose right to receive PNV in one way or another depends on their type of activity and (or) profession.

Who is entitled to professional tax deductions for personal income tax in 2017

By virtue of Article 221 of the Tax Code of the Russian Federation, the opportunity to receive such a benefit arises for certain categories of taxpayers. They can be divided into three broad groups:

1. individual entrepreneurs (IP), as well as professionals engaged in private practice (notaries, lawyers, etc.);
2. persons involved in the fulfillment of obligations (works or services) on the basis of civil law contracts (CPL);
3. citizens who devote their lives to creativity and receive royalties as a result of the creation of intellectual property through the implementation of copyright and related rights.

The listed groups of citizens are entitled to a reduction in the tax base by the amount of expenses incurred by them in the process of carrying out their professional activities, which they can justify with relevant documents. However, like any rule, the procedure for calculating professional deductions for personal income tax for certain types of payers has its exceptions.

Amount of deduction in 2017

In most cases, the amount of PNV provided by the state is equal to the amount of actual and documented expenses of the taxpayer. However, such a simple, at first glance, scheme contains many pitfalls, which often become a stumbling block for inexperienced citizens. This article will allow you not only to find out the amount of professional personal income tax deductions due to you, but also to determine exactly what types of taxpayer expenses can be accepted for tax deduction.

Let's take a closer look at the methodology for calculating professional deductions for personal income tax for each of the categories of payers mentioned above. Current in 2017.

Professional deduction for individual entrepreneurs, lawyers, notaries

Thus, enterprising citizens and professionals who have established any private practice, classified by Article 221 of the Tax Code of the Russian Federation as the first category of recipients of temporary income tax, can indeed claim a personal income tax deduction equal to the amount of expenses that they can present to the tax inspectorate and prove with documents.

“How to determine the level of expenses?” - you ask. The whole point is that the tax authority can deduct only those expenses that a citizen incurred in the course of his professional activities as an individual entrepreneur (IP) or a specialist - the owner of a private practice (lawyer, notary or other).

First of all, a citizen claiming a professional deduction for personal income tax must decide for himself the set of expenses claimed for the tax benefit. The algorithm for specifying the composition of expenses incurred in this aspect is similar to the procedure for determining expenses established when calculating income tax for organizations.

Typically, when determining the amount of expenses to be deducted, a citizen has the right to include in professional deductions the taxes he pays, including:

• the amount of taxes established by law for certain types of activities;
• the amount of state duties, the need to pay which is due to the activities carried out by the citizen;
• property tax - in cases where it is operated in business activities or established private practices (with the exception of residential buildings, apartments, garages and dachas).

Example:

Lawyer Andrei Petrovich Nikolsky established an office and for these purposes bought ownership of an office (non-residential premises) in the Moscow Ring Road area. The property tax seemed to him an impressive amount, as a result of which he claimed it as a deduction and, thereby, reduced the taxable base of his income.

However, it is often difficult for entrepreneurs who are not savvy in legislation to document all their expenses incurred in the process of professional activities. In such cases, the law allows you to apply a deduction in the amount of the standard determined by Article 221 - twenty percent (20%) of the entire amount of income of the entrepreneur, taken into account by him in the corresponding tax period. It is worth noting that this rule applies only to citizens registered as individual entrepreneurs.

Thus, the law leaves this category of citizens with a choice: either to offset expenses that they were able to justify to the tax authority as required by law, or to apply a fixed deduction rate of 20% of income.

Deduction for citizens under GPC agreements

Persons bound by obligations under GPC agreements, unlike the first category of payers, do not have the right to choose: they only have access to a professional tax deduction for personal income tax in the amount of actually incurred and documented expenses. The amounts of taxes and duties paid may also be included in the amount of such expenses as a general rule.

Benefits for authors of works, patent holders

Representatives of creative professions who are entitled to professional benefits are also awarded by the legislator with the opportunity to choose: either to offset justified expenses (including the taxes described above), or to apply the approved standard of PNV if the citizen is not able to confirm the expenses incurred with the appropriate papers.

The standard for professional tax benefits is established by Article 221 as a percentage of the amount of calculated income received by representatives of the cultural and scientific environment, for example:

• for works of literary genre - 20%;
• for artistic creativity - 30%;
• for sculptural compositions – 40%.

The entire list of standards is determined by Article 221 of the Tax Code of the Russian Federation.

Example:

Writer Valentin Pavlovich Pischiy wrote the story for a whole year and incurred significant expenses associated with its writing, but, unfortunately, did not save a single receipt. Having grieved, he did not despair and, after receiving a reward from the publisher, declared his right to a personal income tax deduction in the amount of 20%.

How to get a professional deduction

The method of obtaining PNV directly depends on who pays the income tax of all listed categories of citizens to the budget. If this is done by an employer or other tax agent, the recipient of the PNV only needs to write a free-form application addressed to the latter. From the moment such an application is submitted, the employer ceases to withhold personal income tax from the citizen’s income until the end of the current calendar year.

If a citizen does not have such an agent and is forced to exercise his right to apply professional deductions for personal income tax, then he needs to submit to the tax authority an income declaration in form 3-NDFL, taking into account the temporary income tax, attaching copies of all documents confirming the declared right to the personal income tax. And do not forget that any obligation to the state must be fulfilled within the deadline set by it - the tax return must be filed no later than April 30 of the current year.

Every law-abiding citizen is required to pay the generally accepted 13 percent income tax. At the same time, citizens who are qualified specialists and provide services or carry out work to other persons have the right to receive a professional tax deduction.

Who can receive a professional deduction?

Professional tax deduction allows some categories of taxpayers to reduce taxable income .

The following may qualify for professional deduction:

• Individual entrepreneurs who pay personal income tax can count on a professional deduction equivalent to the entire amount of expenses actually incurred by them, if they can officially confirm them. Also, the amount of property tax transferred to the individual entrepreneur can be deducted if this property is intended for the professional activities of the individual entrepreneur.
• Personal income tax payers who receive income as part of the performance of work under the GPA.
• Taxpayers receiving royalties, including for the creation and use of results of intellectual activity and patented inventions.

Otherwise (i.e. in the absence of supporting documents), the individual entrepreneur paying personal income tax may receive a refund in the amount of 20% of the total amount of his income.

Professional deduction without proof of expenses

Taxpayers included in the following social categories have the right to legally claim a professional deduction for personal income tax:

• Authors of literary works who have the right to royalties for the performance of their works. This also includes the use of these works by third parties, including in advertising activities.

The target audience of literary works is not only readers. They (works) can be presented for use in the theater, circus, cinema, and on the stage.

• Authors of scientific discoveries that have practical value and are used in various sectors of the national economy.
• Authors of innovative inventions and creators of innovative technologies relevant for the industrial sector.
• Creators of industrial designs.
• Authors of artistic and graphic works. This refers to photographs published in printed publications.
• Authors of architectural compositions and design projects.
• Representatives of the decorative and design arts, creating works of artistic value and significance for the development of culture.
• Authors of sculptures and works of monumental and decorative painting.
• Authors of scenery and graphic paintings made in a variety of techniques.
• Authors of audiovisual works. This includes not only works of classical cinema, but also video films, as well as television shows.
• Authors of musical works. This category includes works in the opera genre, as well as those created for symphonies, choirs and brass bands.
• Authors of theater and ballet productions, as well as musical comedies and musicals.

For the above categories of citizens, professional tax deductions do not require documentary confirmation. It is provided as a total of expenses incurred within the framework of contractual obligations. In this case, the specific period of time during which actual expenses occurred is not taken into account.

The maximum deduction amount is (according to Article 221 of the Tax Code of the Russian Federation):

Professional deduction: how to get it

The deduction applicant must submit the application directly to the employer. This may be an organization or an individual entrepreneur. It is important that this person ensures the applicant’s wages.

If there is no specific employer, then you can use the second method - a tax return 3-NDFL is submitted to the Tax Service. The legal framework is outlined in Articles 226, 216, 221 of the Tax Code.

There is no approved application form. It is written in free form. But it must be accompanied by documents confirming the expenses that occurred. In this case, it is necessary to have documents that would make clear the connection of these expenses with the complex of contractual works or services.

These include:

• cash receipt order;
• cash receipt;
• sales receipt;
• employment contract.

The NS allows the provision of copies of the above documents. However, at the same time, it is necessary to keep the originals of payments and receipts. Tax officials have the right at any time to request them to conduct an inspection to determine the authenticity and legality of the application.

Thus, if there is an application and supporting certificates, an individual receives the right to a professional deduction. This means that his income subject to traditional taxation will be reduced by an amount equivalent to the deduction each month.

If an individual receives income from another individual who is not a tax agent, he retains the right to this type of deduction. To do this, you must submit a 3-NDFL declaration to the National Tax Service. In this case, documents are also submitted, from which it would also be clear the connection of the above-mentioned expenses with the contractual work or services performed.

It is important that any tax deductions that occur are reflected on your tax return. They are noted on sheet “F”. The declaration is submitted at the place of official registration. This can be done through postal services. In this case, it is necessary to accompany the postal item with an inventory (in two copies). An additional service of the postal service is notification of delivery. It can help the taxpayer in case of emergency situations (loss or damage of documents in the Tax Service).

You can also use special services where all documents are submitted in electronic format. This option saves the citizen’s time as much as possible and makes it a participant in the unified system of public services, since submitting documents in electronic format requires registration on the Unified Portal.

Obtaining registration in it and, accordingly, a personal account can systematize all financial relationships with the state in the future.

At the same time, it is most convenient to sell the declaration in person at the Tax Service. This will make it possible to minimize the time required to eliminate actual inaccuracies in registration, since the inspector can personally point out the lack of any documents or payments. It is possible to submit a declaration to the Tax Service through a personal representative.

Professional deduction for persons engaged in private practice, taking into account their expenses for professional activities

Citizens providing legal or notary services are entitled to a professional tax deduction. Its amount must be equivalent to the expenses incurred that are a consequence of private practice.

If the expenses incurred are related to the acquisition of equipment, materials and other property, the use of which is permitted outside the scope of the lawyer’s professional activities, then they are not relevant for granting the right to a professional tax deduction.

However, if expenses are aimed specifically at optimizing professional activities, then they are taken into account.

For example, a legal consultant or lawyer is forced to purchase equipment for his office, in which he plans to receive clients.

It is quite easy to document that equipment, furniture modules and computer equipment were purchased specifically for the provision of professional services and cannot be used in any other way. In this case, receiving preferences from the tax service is quite possible. It is only important to save all cash receipts and payment documents.

The same situation can be considered using the example of providing educational services to students at a music school. If a teacher purchases instruments for the provision of educational musical services, and it is impossible to use them outside of official obligations, then these expenses can be regarded by tax inspectors as the basis for the provision of preferences (PNV).

Professional deductions are often confused with trade union deductions. However, these are different legal and social categories that cannot be mixed and interchanged. The goals are to protect the interests of the team as a whole, while the professional deduction works for the interests of each specific individual.