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This material will help to understand the main questions that taxpayers have.

Income tax individuals (personal income tax) is one of the types of direct taxes in Russia. It is calculated as a percentage of the total income of individuals without inclusion in the tax base. tax deductions and tax exempt amounts. Personal income tax is paid on all types of income received in the 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, payments for sick leave a number of taxpayers (including when paying benefits for temporary disability to notaries tax agent a notarial chamber is recognized, and for lawyers - a law office, a bar association or a legal consultation office. They are required to calculate, withhold and contribute to the personal income tax budget ().

Personal income tax rate and deadlines for filing a declaration

The basic personal income tax rate in Russia is 13%. For certain types of income, . The tax amount is calculated in full rubles, while the tax amount is rounded up to the nearest full ruble if it is 50 kopecks. and more ().

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 an individual independently. In this case, at the end of the year, a declaration is filled out and the amount of tax that an individual must transfer 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 of receipt of income.

Note that it is necessary for individuals to submit a declaration of income received in 2018, and you can only use new form declarations. The tax must be paid no later than July 15.

At the same time, you can submit a personal income tax return only for the purpose of obtaining tax deductions at any time during the year. The deadline for filing a declaration does not apply in this case.

At the same time, since 2016, taxpayers who have received income from which tax agents did not withhold the calculated amount of tax and submitted information about them to the tax authorities, pay tax no later than December 1 of the year following the expired tax period, on the basis of a notice of payment sent by the tax authority tax ( and , ). Thus, since 2017, it is not necessary to submit declarations in the form of 3-NDFL in these cases.

Who needs to file a declaration?

Personal income tax payers are individuals:

• tax residents of the Russian Federation;
• non-tax residents Russian Federation, in case of income in the territory of Russia ().

Recall that individuals who are actually in the Russian Federation for at least 183 calendar days within 12 consecutive months are recognized as tax residents ().

Individuals who have received:

• remuneration from individuals and organizations that are not tax agents, including income from employment contracts or lease agreements for any property;
• income from the sale of own property owned for less than three years () or five years, and property rights;
• income from sources located outside of Russia (with the exception of certain categories of citizens, in particular military personnel);
• income from which tax was not withheld by tax agents;
• winnings from lotteries, sweepstakes, slot machines, etc.;
• income in the form of remuneration paid to them as heirs (successors) of authors of works of science, literature, art, as well as authors of inventions, utility models and industrial designs;
• as a gift real estate, vehicles, shares, shares, shares from individuals (not close relatives) who are not individual entrepreneurs.

In addition, income tax returns are submitted by:

• individuals applying for a full or partial refund of previously paid personal income tax;
• notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice;

Note that on behalf of a minor child under the age of 18 who has received income subject to personal income tax, the tax is paid by his parent as a legal representative ().

Let's look at examples of when you need to file a declaration, and when not.

A declaration MUST be filed if:

• you rent an apartment. In many cities, a "hunt" is launched for landlords who do not declare their income. However, many citizens still ignore this duty;
• You have sold a car that you have owned for less than three years. Even if the amount of income you receive is fully covered by the deduction (for example, if the car was sold for less than 250 thousand rubles) (). A declaration is needed in this case in order to apply the deduction. If your sales income is less than 250 thousand rubles, then the penalty for failure to file a declaration will be minimal - 1 thousand rubles, since in this case there is no unpaid tax amount. In the event that the taxpayer's income exceeded this amount and he did not file a tax return, he will be charged a fine in the amount of 5% of the amount of tax not paid on time, subject to payment on the basis of the declaration, for each full or incomplete month from the date set for its submission, but in the amount of not more than 30% of the tax payable ().
• you want a tax refund. For example, you bought an apartment or you paid tuition fees and want to claim a deduction;
• your devoted admirer, who is not your relative, gave you a car;
• organization gave you a car. The fact is that gifts from organizations are taxed if their value exceeds 4 thousand rubles. ().

You DO NOT need to file a declaration if:

• you have sold a car (or other property) that you have owned for more than three years;
• you work part-time in several places, as well as under civil law contracts, you receive remuneration from organizations from which they have already withheld tax. You can find out if the tax was withheld from you by looking at the documents that accompanied the payment or request a 2-NDFL certificate. Employers and any sources of payments must withhold tax - this is their obligation, the violation of which is fraught with fines;
• your brother gave you a car. Recall that gifts from close relatives are exempt from taxation.

Let's make a reservation that in the examples with gifts we are talking about the things you received under a donation agreement.

One individual donated a car to another. Both individuals are tax residents of the Russian Federation, are not recognized as family members, close relatives. At what rate will personal income tax be calculated when receiving property free of charge?

The income arising from the donee upon receipt of a car as a gift is subject to personal income tax at a tax rate of 13%.

Thus, 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 () are recognized as personal income tax taxpayers. According to the object of taxation for natural persons - tax residents, the income received from sources in Russia and (or) from sources outside Russia is recognized. At the same time, income for the purposes of calculating personal income tax is recognized as an economic benefit in cash or in kind, taken into account if it is possible to evaluate it and to the extent that such benefit can be assessed, and determined in accordance with (). According to the definition tax base all income received by the taxpayer both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material gain, determined in accordance with . Thus, in the case under consideration, the donee natural person has income in the form of a car received free of charge.

The list of income not subject to taxation (exempt from taxation) of personal income tax is established. According to personal income tax (exempt from taxation) income in cash and in kind received from individuals by way of donation, with the exception of cases of donation of real estate, Vehicle, shares, shares, shares, unless otherwise provided.

Income received as a gift is exempt from taxation if the donor and the donee are family members and (or) close relatives in accordance with (spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full-blooded and half-blooded (having a common father or mother) brothers and sisters) (). Since the donor and the donee in the situation under consideration are not recognized as family members and (or) close relatives in accordance with, the case in question does not fall under the conditional exemption. Therefore, income received in kind in the form of a car as a donation is subject to personal income tax on a general basis. In this case, the donee in this case must independently calculate and pay personal income tax ().

Upon direct reading of this norm, we can conclude that it is applicable only in cases where an organization or an individual in the status of an individual entrepreneur acts as a donor. At the same time, special rules for determining the tax base for personal income tax for income in kind received as a gift from individuals (who are not individual entrepreneurs), not installed. In addition, the tax legislation does not explain what documents should confirm the value of the gift. At the same time, the regulatory authorities explain that the tax base in relation to the case under consideration is calculated by the taxpayer based on the prices existing on the date of donation for the same or similar property and property rights. If the price of the car under the donation agreement corresponds to the above prices, the value of the gift specified in the donation agreement ( , ; , ; ) can be taken to calculate the tax base for personal income tax. Note that, according to the tax authorities, a revision of the results of declaring income by a taxpayer in the form of property received as a gift is unacceptable ().

In addition, the donee must, no later than April 30, 2019 (on income received in 2018), submit to tax authority at the place of its registration tax return according to ( , ). In accordance with the total amount of tax calculated on the basis of tax return, is paid at the place of residence of the taxpayer no later than July 15 of the year following the expired tax period.

Close relatives entered into a donation agreement between themselves. At the time of certification of the transaction, the notary did not request from the parties any additional documents confirming close relationship (for example, birth certificates, marriage certificates, etc.). Are the parties to the agreement or one of the parties obliged to submit documents confirming close kinship to any state authorities so that the donee does not pay personal income tax?

Powers to control compliance with the legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment (transfer) of taxes in budget system RF taxes, including the right to conduct tax audits, demand the elimination of identified violations of the legislation on taxes and fees and monitor the implementation of these requirements, collect tax arrears, as well as relevant penalties, interest and fines, are within the competence of the tax authorities (, art. 6-7 of the Law of the Russian Federation of March 21, 1991 No. No. 943-I "").

In such situations, some representatives of regulatory authorities recommend submitting to the tax authority documents (information) confirming the relationship between the donor and the donee, however, such submission is not mandatory, the legislation does not establish sanctions for non-submission to the tax authority by a taxpayer who received income in the form of an apartment under a gift agreement or other real estate, documents that confirm his close relationship with the donor.

Additionally, we note that, as follows from, individuals who have received income that are exempt from personal income tax in accordance with are not required to submit a personal income tax return to the tax authority in connection with the receipt of such income.

Thus, an individual who has received property (an apartment) from a close relative as a gift is not required to submit to the tax authority (as well as to other state bodies, organizations or their officials) documents that confirm close relationship with the donor, in order to release the received income from personal income tax. At the same time, it has the right to submit such documents (their copies) on its own initiative (a copy of a birth certificate, a copy of a marriage certificate, etc., depending on the relationship). The tax authority has the right to request explanations (documents) from the taxpayer in connection with the receipt by such taxpayer of income in the form of property received as a gift, and the absence payment of personal income tax from this income ( , ).

Two citizens want to draw up an equivalent agreement for the exchange of apartments (without surcharges). The first citizen has been the owner of a two-room apartment for less than three years and received a property deduction for this apartment in full. The second citizen has been the owner of a three-room apartment for more than three years, and has not received a property deduction. Both citizens indicate in the exchange agreement the same value for both a two-room and a three-room apartment - 2 million rubles. Will it be necessary and in what amount to pay personal income tax to each of them?

Under an exchange agreement, each of the parties undertakes to transfer one commodity to the ownership of the other party in exchange for another (). In accordance with the exchange agreement, the rules on sale and purchase are applied, if this does not contradict the rules and the essence of the exchange. In this case, each of the parties is recognized as the seller of the goods, which it undertakes to transfer, and the buyer of the goods, which it undertakes to accept in exchange. In accordance with, unless otherwise follows from the exchange agreement, the goods to be exchanged are assumed to be of equal value.

Thus, under an apartment exchange agreement, each of the parties is recognized as the seller of its property and, at the same time, the buyer of the property received in exchange.

Accordingly, for the purposes of taxation of personal income tax, the exchange should be considered as two counter transactions for the sale of property within the framework of one transaction with payment in kind, to which general rules taxation of personal income tax, including the procedure for using property tax deductions (). Therefore, when making an exchange, the tax base is determined by each party to the exchange agreement ( , ). The amount of income subject to personal income tax received under an apartment exchange agreement, in this case, is determined based on the cost of apartments specified in the agreement.

Taking into account the period of location of the exchanged objects, one of the parties to the exchange agreement, which owns an apartment for more than three years, is exempt from paying personal income tax on income from the sale of a three-room apartment when performing an exchange operation.

The other party to the exchange agreement has the right, at his choice, to use the property tax deduction for the sale of a two-room apartment, the amount of which is not more than 1 million rubles. in relation to income received from the sale of an apartment, or reduce the income from the sale of this apartment by the amount of expenses associated with its acquisition, provided that these expenses are documented. At the same time, apply for a property tax deduction in connection with the acquisition of an apartment under an exchange agreement in the amount of actually incurred expenses, but not more than 2 million rubles. only an individual who has not exercised this right can.

My parents had 2 dorm rooms. One room belonged to them 1/2 each, and the second to my minor son (he is 6 years old). They sold these rooms and bought an apartment, respectively, the child now has 1/3 of the share in the apartment. I have a question: is it necessary to submit a declaration for the sale of shares to minors.

Thus, on behalf of a minor child who received taxable income from the sale of real estate (if this property belonged to him by right of ownership for less than three years), the tax return is filled out and signed by his parent as the legal representative of his minor child.

When declaring the specified income, a minor child has the right to receive property tax deductions in connection with the sale and acquisition (provided that the share of the apartment was acquired in the same year and this tax deduction was not provided earlier).

An application for a deduction for the cost of purchasing a 1/3 share of an apartment is also filled out and signed by the parent of a minor child.

The obligation to pay this tax must be fulfilled within the period established by tax legislation. A payment document for the payment of tax is drawn up in the name of a minor child and signed by the legal representative of the child. The payment of tax on behalf of the child is also carried out by his legal representative at the expense of personal funds.

I want to receive a property deduction when buying an apartment, in addition to the main place of work, I am an individual entrepreneur. You need to submit two declarations "On income" (as an individual to receive property deduction and as an individual entrepreneur), or can all income be indicated in one declaration?

A person recognized as a taxpayer for one or more taxes, who does not carry out operations that result in the movement of funds in his bank accounts (at the organization's cash desk), and who does not have objects of taxation for these taxes, represents. A single tax declaration is submitted to the tax authority at the place of residence of an individual no later than the 20th day of the month following the expired quarter, six months, 9 months, calendar year ().

The tax return is submitted with the TIN. The taxpayer signs the tax return, confirming the accuracy and completeness of the information specified in the tax return ().

In order to have a uniform approach to the procedure for providing the most popular social and property tax deductions, as well as the return of overpaid personal income tax, the Federal Tax Service of Russia sent lists and samples of filling out documents attached by taxpayers to tax returns for personal income tax ().

A property tax deduction can be provided:

• at the end of the relevant tax period after the taxpayer submits a personal income tax return (in this case cash transferred to the taxpayer directly by the tax authority) ();
• before the end of the relevant tax period (in this case, the deduction is provided by the tax agent) ().

Moreover, if in the tax period the property tax deduction cannot be used in full, its balance can be transferred to subsequent periods. tax periods until it is fully used.

The basic personal income tax rate in Russia is 13%.

tax rate is set at 35% for:

• the cost of any winnings and prizes received in ongoing contests, games and other events for the purpose of advertising goods, works and services, in terms of exceeding 4 thousand rubles;
• interest income on deposits in banks in terms of exceeding the amounts specified in (for example, for ruble deposits - the refinancing rate + 5%);
• the amount of savings on interest when taxpayers receive borrowed (credit) funds in excess of the amounts specified in (for example, for interest denominated in rubles - 2/3 of the refinancing rate over the amount of interest calculated on the basis of the terms of the agreement);
• in the form of a fee for the use of funds of members of a credit consumer cooperative (shareholders), as well as interest for the use of funds by an agricultural credit consumer cooperative, attracted in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative, in terms of exceeding the amount of the specified fee , interest accrued on the amount of the fee, interest calculated based on the refinancing rate + 5%.

The tax rate is set at 30% for all income received by individuals who are not tax residents 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%;
• from the implementation labor activity for 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%;
• from the implementation of labor activities by participants in the state program to assist the voluntary resettlement in the Russian Federation of compatriots living abroad, as well as members of their families who jointly resettled for permanent residence in Russia, in respect of which the tax rate is set at 13%;
• from the performance of labor duties by crew members of ships flying the State Flag of the Russian Federation, in respect of which the tax rate is set at 13%;
• from the implementation of labor activity by foreign citizens or stateless persons, recognized as refugees or granted temporary asylum in the territory of the Russian Federation, in respect of which the tax rate is set at 13 percent;
• in the form of dividends on shares (stakes) of international holding companies that are public companies on the date of the decision of such a company to pay dividends, in respect of which the tax rate is set at 5%.

The tax rate is set at 9% on income in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as on income of founders trust management mortgage coverage received on the basis of the purchase of mortgage participation certificates issued by the mortgage coverage manager before January 1, 2007.

Income exempt from taxation

As a rule, the question of whether or not to tax a payment is decided by the source of this payment. However, if this source is not an organization, then it is necessary to know what income is exempt from taxation.

The following types of income of individuals are not taxed, in particular:

• state benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensations. At the same time, benefits that are not subject to taxation include unemployment benefits, pregnancy and childbirth benefits;
• state pensions and insurance pensions, a fixed payment to an insurance pension (taking into account the increase in a fixed payment to an insurance pension) and a funded pension;
• the amount of lump-sum payments (including in the form of material assistance), carried out, for example:
  • employers to family members of a deceased employee, a retired former employee, or a retired employee, former employee, in connection with the death of a member (s) of his family;
  • employers to employees (parents, adoptive parents, guardians) at birth (adoption (adoption) of a child, paid within the first year after birth (adoption), but not more than 50 thousand rubles for each child.
• scholarships
• income of taxpayers received from the sale of livestock, rabbits, nutria, poultry, wild animals and birds grown in private farms located in the territory of the Russian Federation, livestock products, crop production, floriculture and beekeeping, both in kind and in processed form;
• income of members of a peasant (farm) economy;
• income received by individuals-residents of the Russian Federation from the sale of real estate objects, as well as shares in this property that were owned by the taxpayer for three years or more (or five years), as well as from the sale of other property that was owned by the taxpayer for three years or more (this does not apply to sales valuable papers);
• income in cash and in kind received from individuals by way of inheritance, with the exception of remuneration paid to heirs (legal successors) of authors of works of science, literature, art, as well as discoveries, inventions and industrial designs;
• income in cash and in kind received from natural persons by way of donation, except for cases of donation of real estate, vehicles, shares, shares, units. Any gifts (including apartments and cars) are exempt from taxation if the donor and the donee are members of the same family and (or) close relatives (spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full-blooded and half-blooded (having a common father or mother) brothers and sisters);
• prizes in cash and (or) in kind received by athletes;
• the amount of the taxpayer's tuition fee;
• income not exceeding 4 thousand rubles received on each of the following grounds for the tax period:
  • the value of gifts received by taxpayers from organizations or individual entrepreneurs;
  • the cost of prizes in cash and in kind received by taxpayers in contests and competitions;
  • the amount of material assistance provided by employers to their employees, as well as to their former employees who quit due to retirement due to disability or old age;
  • compensation (payment) by employers to their employees, their spouses, parents and children, their former employees (old age pensioners), as well as disabled people, for the cost of medicines purchased by them (for them), prescribed by their doctor. Exemption from taxation is granted upon submission of documents confirming the expenses for the purchase of these medicines;
  • the cost of any winnings and prizes received in ongoing contests, games and other events for the purpose of advertising goods (works, services);
  • the amount of material assistance provided to the disabled by public organizations of the disabled;
• funds of maternity (family) capital;
• income of soldiers, sailors, sergeants and foremen passing military service by conscription, as well as persons called up for military training, in the form of monetary allowance, daily allowances and other amounts received at the place of service, or at the place of military training;
• amounts of partial payment at the expense of funds federal budget the cost of a new vehicle as part of an experiment to stimulate the acquisition of new vehicles to replace those that are out of service and handed over for recycling;
• employer's contributions to the funded part of the labor pension, in the amount of contributions paid, but not more than 12 thousand rubles. per year per each employee in whose favor the contributions were paid by the employer.

A complete list of income exempt from taxation is contained in.

We propose to consider in this article such a procedure as the payment of personal income tax. About what personal income tax is, who and from what types of profit is obliged to pay it, and also in what ways this tax fee can be paid to the state budget, just recognize individuals.

Considering the above recommendations, taxpayers will be able to independently control at what stage the payments sent by them are, whether they have debts, and whether the documents addressed to the tax service have been verified.

All individuals, both citizens of the Russian Federation and non-residents, are required to pay a number of direct tax levies to the state treasury, including personal income tax. This type of payment is calculated as a percentage of the total amount of taxpayers' income.

In most cases, individuals give thirteen percent of income, but some sources of payments can be withdrawn at nine, fifteen, thirty or thirty-five percent.

Attention! Income tax is charged not only on wages, but also for pension benefits, if payments for them come from non-state security funds, as well as for many other types of profit.

Who and in what cases should pay personal income tax

Many foreigners or individuals recognized as tax residents of the Russian Federation (these are taxpayers who are not citizens of Russia, but entering this territory for a year for 183 days or more), are subject to tax liability due to non-payment of personal income tax.

In order to avoid this, not only the above persons, but also Russian citizens and all foreigners who receive money from Russian sources, are required to pay taxes on time and in full.

Taxpayers must pay personal income tax on almost all types of their income, the main of which are the following:

1. Profit of property type. If an individual who owns a house, car, apartment or other type of real estate has earned money as a result of the sale or lease of a property object, then he needs to pay 13% of the profit to the state budget.
2. Foreign type of income. Sometimes taxpayers, while in Russia, travel outside the state and earn money there, or in any other way receive profits from foreign sources of payments. All material assets of this nature are also subject to personal income tax.
3. Winnings. Income tax must be withheld from the income of an individual who has become a winner in lotteries, promotions, contests, bets and any other events of this kind, income tax must be withheld, which must be paid to the state treasury independently.

How to pay taxes

Some taxpayers are not aware of all the methods by which taxes can be paid and therefore delay this process which leads to problems with the law. You can pay taxes by two methods approved by law - either using a special electronic portal, or by filling out.

Service for payment of personal income tax

You can pay the amount accrued to individuals as income tax on the Internet. To do this, you need to go to the website of the Federal Tax Service, access to which is open to everyone, find in it a section called “Payment of taxes by individuals” and log in. After that, the taxpayer will be provided with a number of such options:

• Create payments. With the help of this service, individuals can fill out various payment documents online, which are necessary for paying property or land taxes, as well as transport fees, until they receive a tax notice.
• Pay taxes and fines. Also, using the electronic portal, you can create documents intended for the payment of personal income tax. In addition, taxpayers who were required to submit a 3-NDFL declaration within a certain period of time, in case of non-compliance with the established time frame, may pay a fine online.
• Cancel debt. As a result of incorrect determination of the size of the tax base or profit, which implies the return of some part of it to the state, as well as many other circumstances, taxpayers may form debts to the state. On the electronic portal, you can fill out payment documents aimed at repaying debts and cancel them.

It should be noted that if the taxpayer does not know whether he has a debt, then on this service you can find out this information. The presence of debts is possible, either by his last name.

How to pay income tax on the declaration

Another method used in the Russian Federation to pay taxes is the registration of 3-NDFL. In order for this document to be legal effect, it must be drawn up strictly in the form approved by the current legislation (Order No. MMV-7-11 / 552), and contain only reliable information.

It is easiest to draw up a document by hand. To do this, you will need a blank declaration form, which you can either download yourself or get for free from the tax service. However, when choosing the latter method, you need to go to the same inspection, to which the 3-NDFL form will then be sent (that is, the body located at the place of registration of the individual).

When filling out the form in order for the document to be accepted and the tax paid, the following tips must be taken into account:

1. Provide valid information. In order for the data written in the form of 3-NDFL to be recognized as valid, they do not need to be remembered, tried to be calculated or invented. Most of the information is indicated on the basis of the 2-NDFL certificate, and the rest of the parameters are based on other documentation, and the originals or copies of these papers are submitted for verification along with the declaration.
2. Don't forget the props. Some individuals mistakenly believe that their signature, identification codes, last name and initials are sufficient only on the first page of the form. However, the presence of these details is mandatory on each sheet. Also, include the current date.
3. Follow the formatting rules. The federal tax authority of Russia has established a number of rules in accordance with which a declaration must be completed. You can get acquainted with the requirements using a special instruction, which came out as an addition to the order under the number MMV-7-11 / 552.

Those taxpayers who are used to working with documents electronically and want to pay taxes by filing 3-personal income tax can download special software for free. After entering the information into the program, the declaration filled out on the computer can be sent for verification to the tax authority either via the Internet, or printed out and taken in person.

Since the 3-NDFL form involves entering a huge number of codes, we recommend that individuals who have not previously encountered such tax codes work with the document in the program, since a list of necessary numerical combinations is loaded into it.

Deadline for paying tax and filing a tax return 3-NDFL

So, the citizen found out that he is obliged to pay personal income tax to the budget and submit a 3-personal income tax declaration to the tax authority. In what time frame should this be done?

Tax must be paid by July 15 year following the reporting year. For example, you are required to pay tax for 2013. This must be done by July 15, 2014 inclusive.

The deadline for submitting a tax return is slightly different - until April 30 of the year following the reporting one. For example, according to the results of 2013, you must submit a tax return by April 30, 2014 inclusive. If for some reason you suddenly do not have time to personally arrive at the tax office (for example, you are far from the tax authority), you have the right to submit a package of documents through the post office in a valuable letter with a description of the attachment. The fact of sending documents by mail will be confirmed by the inventory (postal inventory), or rather the postal stamp, on which the date of submission of the declaration will be determined.

Deadline for tax refund - there are times when the tax agent (your broker) withheld more tax from you than they should have. Then you are entitled to a refund of the overpaid tax. To do this, it is necessary to submit a declaration to the tax office also in the form of 3-NDFL. But there are no "restrictive" terms in this case.

Let's give an example: at the end of 2013, your broker did not take into account the amount of loss on operations with securities that you received in the past 2012 and withheld personal income tax from you in a larger amount. To return the tax, you need to fill out a 3-personal income tax declaration, in which you need to “show” income, losses of the last year and the amount of excess personal income tax that has already been withheld from you. Otherwise, the tax authority will not simply know how much tax you need to return. You have the right to file such a declaration throughout 2014. Even if you don't want to apply in 2014, you can do so next year - 2015. But remember that you can only return the tax for the three years that precede the year in which the application for the return of personal income tax was submitted.

For example, you decide to apply for a refund only in 2018. And you will be late, because (take our example data) in 2018 you can return the tax for 2017, 2016 and 2015.

If you are a tax resident of the Russian Federation and received income from sources in Russia or outside of it, you probably have to pay tax. The tax on income received at the enterprise is usually paid by the employer for the employee. If you, as an individual, must pay personal income tax on your own, then you need to calculate the tax for the previous year and pay it before mid-July of the current year. Your calculations must be reflected in the 3-NDFL tax return, which is submitted to the Tax Inspectorate no later than April 30.

tax rate depends on the types of activity and amounts to 9%, 13% or 35% of the income received for the year. When filling out the 3-NDFL declaration, you must correctly indicate the appropriate type of income. In addition, the tax return can take into account the tax deductions due to you, which reduce the amount of tax paid.

Currently You can fill out and submit a 3-personal income tax return using a computer and the Internet. To do this, you need to register a personal account on the website of the tax service and download the “Declaration” program for the reporting year (the year of receipt of income) there.

In one 3-NDFL declaration, various types of income received for the year are taken into account. The difference lies in the indication for each amount of income, a special code selected from the list.

Sequencing, using the example of a private person in the Russian Federation receiving income in 2018, it may be as follows:
- receive income in 2018;
— register an office for an individual on the website of the Federal Tax Service (nalog.ru);
- at the beginning of 2019, download and install the program "Declaration" for 2018;
- in the program, fill out 3-NDFL and generate a file for sending;
— before April 30, 2019, send the generated declaration file from the website of the Federal Tax Service;
- get the result of checking the tax return;
– until July 15, pay the amount of tax according to the received receipt or on the website of the tax service.

To register an account on the site, you may need to visit any tax authority to obtain a login and password.

The 3-NDFL declaration form can be prepared using other programs and online services, or filled out manually and taken (sent by mail) to the Tax Inspectorate at the place of registration.

For income received from (code 1300, rate 13%) from the sale of photographs and illustrations on, it is logical to accept the amounts that were transferred by photobanks to (for example, PayPal, Payoneer or Skrill). Since it is this money that you manage by transferring it to a bank card or paying directly for purchases and services on the Internet.

You need to know that income received by a taxpayer in another country (for example, earnings from photobanks) may be taxed in both countries - the country of the taxpayer and the country of receipt of income (in accordance with the legislation of these countries). In this case, it is possible thanks to existing agreements between states.

If you decide to use a tax deduction (a refund of part of your tax) when filling out your return, get ready for a more thorough check of your return and supporting attachments to it.

Further given instructions for sending documents from the website of the Federal Tax Service and preparing 3-NDFL in the Declaration program. These instructions reflect my experience. In your situation, you may need to change some of the actions and options.

The IRS website changes frequently. The instructions are current as of 2019. Down below home page select Software.

Select the desired year (the year of receipt of income) and the button - Download.

Run the resulting setup file. Go through the installation process of the program. Open the program and enter the required data (instructions below). Save the file to send.

The finished file (.XML) can be sent from your personal account on the site using an electronic signature. In your personal account, select the section - Life situations. Next - Submit a 3-NDFL declaration.

Choose the method of submitting the declaration - Send the declaration filled in the program.

Signature generation will take some time (you will have to wait). I waited ten minutes.

After waiting for the key generation, you need to go to the page for sending the declaration again. If the key is ready, you will be taken to the file selection page.

Press Select and select the file saved in the program. You will be taken to the page ready to send files.

The declaration file will be listed at the top. Below it is a place to upload additional documents (if you have them). Below, enter the password that you specified when creating the electronic signature. Click - Confirm and poison.

Filling instructions tax form 3-NDFL in the program "Declaration 2018"(my experience).

Individuals receiving income in foreign currency, without tax deductions, just fill out three sections in the program. After starting the program, you will find yourself in the first section - Setting conditions.

Make sure type 3-NDFL is checked. Select your number from the list tax office. Specify OKTMO. Check - Other individual. Check the box for foreign currency. Go to the section - Information about the declarant.

Fill in all the fields and go to the section - Income outside the Russian Federation. In this section, you must specify all declared income by the date of receipt (from January 1 to December 31). For convenience, you can pre-create two tables in any convenient program. The first is the date of receipt of income / Amount in currency / Source of income. The second is the List of sources of income indicating the legal address / country code.

To account for the first income, click the plus sign in the program. A window for entering the name of the source of income and specifying (selecting) the code of the country (source of income) will appear. For an example, see the list of photobanks at the end. Fill out and click Yes. The first source of income will appear in the section. Now fill in the rest of the data for it.

Specify the date of receipt of income (for example, receipt to a PayPal account) and currency code. Leave the due date unchanged. Check the automatic rate determination for converting income into rubles (at the rate of the day the income is received). Select an income code from the list. 1300 - Income received from the use of copyright or other related rights. The income code can affect the amount of tax and must correspond to the activity from which this income is received. Choose a code according to your activity. Enter the amount of income in foreign currency. Finished with the first income. Do the same with the next income. If the next source of income is repeated, you can copy it with the corresponding button and change the date and amount. After entering all the income received for the year, click the button - Check, in the program menu. Correct the errors if necessary.

Now save the file for future use. When you click the View button, your 3-personal income tax will open for viewing or printing. On the second page you can see the amount of calculated tax. To generate and save a file intended for sending to the tax office, click - File xml.

You can pay taxes in your account, under My taxes. After some time, after sending the declaration, information will appear indicating the amount of payment. After pressing the button - Pay, you will be offered options: bank card; create a receipt; through the credit institution's website.

You can pay without waiting for the consideration of 3-personal income tax. If the declaration is changed, you will need to pay the difference or the excess will be reflected on your balance. The excess can be offset against your other taxes or refunded.

You can pay taxes in instalments. To avoid late payment and penalties, you must complete the last payment by July 15th. Pay part of the amount on the receipt. After some time (in my case, 7 days), the amount payable specified in the personal account will decrease by the amount of the partial payment.

When using the payment option - generate a receipt, you get a PDF file. It can be opened on a computer and read the QR code (on the screen) by a phone with the Sberbank application online. Or print the receipt and pay at the bank.

Income not subject to personal income tax is listed in Art. 217 tax code, and in Art. 215 of the Tax Code of the Russian Federation indicates the income of foreigners who are not subject to personal income tax. For some incomes, the exemption is valid subject to certain conditions. Consider the features of non-taxable income further.

What income is not subject to personal income tax: general provisions

Income that is not subject to personal income tax is clearly indicated in the tax legislation. There may be several reasons for the legislator to exempt various types of income of certain categories of individuals from paying tax. Such revenues are predominantly socially oriented or aimed at stimulating the development of lagging or unprofitable industries.

So, conditionally, the grounds for exemption from personal income tax can be divided into several subspecies:

1. Socially oriented:

• social payments (pension, compensation or one-time payments, allowances, etc.);
• incentive payments (payments to donors, prize payments in connection with participation in competitions, assistance to government agencies, etc.);
• support for charity and volunteering;
• incentives for certain categories of socially vulnerable persons (for example, remuneration for veterans).

2. Intended for the development of "depressive" areas:

• personal agriculture;
• consumption of banking and investment services.

These are, in particular, compensations established at the federal and local levels within the limits of existing restrictions related to:

• with compensation for the harm caused by the injury;
• free housing, utilities or fuel (or paid in cash);
• the issuance (or payment of the cost equivalent) of the due allowance in kind;
• reimbursement of the cost of sports equipment, equipment, sports uniforms and meals provided to athletes and employees of relevant organizations (including judges) during training or participation in competitions;
• payment of severance pay, compensation to the management staff of companies within the framework of triple monthly earnings (six times for those laid off in the Far North), average monthly earnings before employment;
• death of civil servants or military personnel in the performance of their duties in the service;
• increasing the professionalism of employees;
• with the use of personal property by employees for official purposes, subject to the availability of documents confirming the economic feasibility of such costs;

• performance of labor duties, including reimbursement of travel expenses or when moving to work in another area;
• with field allowance, but not more than 700 rubles.

The maximum amount when paying for travel expenses, based on the exemption from personal income tax, is 700 rubles. per day on the territory of the Russian Federation and 2,500 rubles. equivalent abroad. Moreover, all reasonable targeted expenses during a business trip, which are documented, are exempt from taxation: travel to the destination, airport fees, costs to the railway station (airport), luggage transportation, rental housing, telecommunications services, duty when obtaining visas, passports, commission when exchanging currency . Including will not be taxed on travel expenses if the actual dates of departure / return associated with a business trip do not significantly deviate from the dates indicated in the order for a business trip. However, if such a deviation is significant, the tax will have to be withheld.

If documents confirming payment for renting housing have been lost, then it is safe not to tax personal income tax only on amounts in the amount of 700 rubles per day in Russia and 2,500 rubles per day abroad. A similar procedure is established for the taxation of payments made to members of the board of directors or any similar executive body company in connection with their visit to hold a meeting of the board of directors or a similar body.

3.1. Payments to volunteers in the performance of their duties on a non-reimbursable basis, including their rental of housing, travel to the place of provision of their services, food, purchase of funds personal protection, payment of insurance for VHI health risks. All within the limits applicable for travel allowances referred to in paragraph above.

4. Payment for donated blood, milk and other assistance provided by donors.

5. Alimony payments.

6. Grants in the field of science, culture, education, provided by domestic and foreign organizations, the list of which is approved by the Government of Russia.

6.1. Grants, prizes and awards received in competitions or competitions organized by non-profit institutions at the expense of grants from the President of the Russian Federation.

6.2. Income in cash or in kind to pay for food (up to 700 rubles in the Russian Federation and 2,500 rubles abroad), accommodation, as well as the cost of travel to the venue of competitions, contests, etc. held by non-profit organizations at the expense of grants of the President of the Russian Federation.

7. Prizes (domestic and foreign) for achievements in the field of education, culture, art, technology and science, media according to the government list, as well as awards presented by regional top officials for similar achievements.

8. One-time payments (including financial aid, payment in kind) made by:

• employer to the family of a deceased or retired (including in connection with the death of a family member) employee ( P see more details. );
• from the federal regional budget in the form of targeted assistance to the poor and socially unprotected segments of the population;
• employer at birth (taking care, adoption) of a child within 1 year within 50,000 rubles.

How is VAT assessed material aid employee, find out .

8.1. Award for assistance to government agencies in terms of preventing and disclosing terrorist acts, assistance to the FSB and operatives.

8.2. Charity.

8.5. One-time cash payment and pensioners, carried out in January 2017.

9. Compensation by employers of the cost of vouchers to sanatoriums, dispensaries and other sanatorium-resort institutions (except for tourism ones) to employees or members of their families. Sources of payments may be the funds of the organization itself, budget resources or money from religious communities or NGOs.

Read more about the taxation of personal income tax on vouchers provided at work, read .

10. Payment by the employer of medical services (including medications) provided to employees or members of their families (from the funds that remain at the disposal of the employer after paying income tax, as well as from the funds of organizations of the disabled, religious and charitable societies). A prerequisite is the observance of a non-cash form of payment or the issuance of cash in the hands of an individual taxpayer.

11. Scholarships.

12. Remuneration of labor from state institutions financed from the budget when sending workers abroad.

13. Income from the sale of self-grown crops or livestock products from subsidiary farms. Mandatory conditions are non-use of hired labor and non-exceeding the size land plot established for subsidiary plots. To be exempt from taxation, you will need a certificate issued by a local government (chairman of a horticultural cooperative, etc.), confirming the origin of agricultural products.

13.1. Budget payments for the development of subsidiary farming.

14. Income of farmers from agricultural activities during the first 5 years.

14.1. Grants to farmers for the creation of a farm, the initial arrangement and the development of a livestock farm.

14.2. Subsidies to farmers.

15. Income from the sale of timber harvesting.

16. Income of registered members of family communities among the peoples of the North (small), engaged in ethnic activities.

17. Income from the sale of game and furs obtained by hunters.

17.1. Income from the sale of real estate (with certain restrictions established by Article 217.1 of the Tax Code of the Russian Federation and applied since 2016) and movable property owned for more than 3 years. From 01/01/2019, the item refers to income received from the sale of property used in entrepreneurial activity. For details, see the material "From 2019, the sale of part of the IP property will be privileged" . This paragraph does not apply to income received from the sale of securities.

17.2. Income from the sale of a part in the authorized capital of the company, shares that the taxpayer has owned for more than 5 years.

17.3. Income from the sale of waste paper by individuals.

18. Hereditary mass.

18.1. Property received as a gift from individuals, except for real estate, vehicles and securities (shares in the UK).

19. Shareholders' income from revaluation of assets and in other cases.

20. Sports prizes.

20.1. One-time incentive payments from sports non-profit organizations (introduced on 07/03/2016).

20.2. Incentive cash and in-kind payments to the participants of the Paralympics-2016 (introduced on November 30, 2016).

21. Tuition fees.

21.1. Fee for an independent assessment of qualifications (introduced in 2017).

22. Acquisition of technical means for the rehabilitation of disabled people, including payment for guide dogs, as well as for the prevention of disability.

23. Reward for the treasure.

25. Interest on government bonds.

26. Charitable assistance to orphans, as well as from low-income families.

28. Any income not exceeding 4,000 rubles. per year in the form:

• gifts from legal entities and individual entrepreneurs;
• prizes at competitions;
• employer's financial assistance;
• reimbursement by the employer of the cost of medicines prescribed by the attending physician (checks are required);
• winnings in marketing promotions;
• financial assistance to the disabled;
• financial assistance provided by an organization carrying out educational activities in basic professional educational programs to students (cadets), graduate students, adjuncts, residents and trainee assistants (from 01/01/2020);

Read about the need to organize the accounting of such income in the material. “The Ministry of Finance recalled that for the purposes of personal income tax, gifts must be taken into account regardless of their value” .

29. Income of conscripts on military training.

30. Earnings in elections, referendums.

31. Payments to members of trade unions at the expense of paid membership dues.

32. Bond winnings on government loans.

33. Financial assistance and gifts to veterans, disabled veterans of the Second World War and their widows, home front workers, former prisoners of war and prisoners during the Second World War, provided at the expense of:

• the budget of the Russian Federation or the funds of a foreign state - in full;
• other persons - in the amount of up to 10,000 rubles. in year.

34. Income of families with children in the form of state support.

35. Budget reimbursement for the payment of interest on loans.

36. Payments from the state budget or local budgets for the construction (acquisition) of housing.

37. Income from investment for the purchase of housing by participants in the NIS of housing for military personnel.

37.1. State assistance in purchasing a new car as part of an experimental replacement of scrapped vehicles.

37.2. One-time compensation to medical workers within the framework of the state program (no more than 1 million rubles).

37.3 Amount paid from the federal budget down payment for a car loan.

38. Contributions for pension savings.

39. Contributions of the employer for each employee to the funded system of labor pensions within 12,000 rubles. in year.

40. Amounts paid by legal entities (IP) to reimburse the payment of interest on loan agreements for the construction (purchase) of housing.

59. Support provided by the employer within the limits established by the certificate under the employment law.

60. Income from the liquidation of a foreign legal entity, provided that the liquidation procedure is completed before 03/01/2019, as well as the submission by the taxpayer of an application with a list of characteristics of the property received.

60.1. Income in the form of securities received by an individual in ownership before December 31, 2019, from a foreign organization, of which he is a shareholder, subject to a number of restrictions established by this paragraph.

61. Reimbursed legal costs.

62. Debts written off in case of bankruptcy (introduced since 2016).

62.1. Debt recognized as uncollectible and written off if certain requirements are met (introduced from 2020).

63. Income from the sale of property in case of bankruptcy (introduced in 2016).

64. Compensation payments to depositors upon acquiring the right to deposit from them (introduced in 2016).

64.1. Income arising from citizens of Crimea and Sevastopol as a result of the termination of taxpayer obligations in accordance with the law "On the features of repayment ..." dated December 30, 2015 No. 422-FZ.

65. Income from mortgage debt restructuring (introduced in 2016).

65.1. Income received by the taxpayer from the implementation of state support measures for families with children (from income received in 2019).

66. Income from a controlled foreign company subject to self-declaration (introduced on February 15, 2016).

67. Income from a foreign legal entity that is not related to the distribution of profits, in the amount of the contribution made to it earlier (introduced on February 15, 2016).

68. Bonuses accrued to active buyers (introduced since 2017).

69. Monthly payments combat veterans (introduced in 2017).

70. Income of individuals (who are not individual entrepreneurs and who do not attract employees) from services for the care of persons in need, tutoring, household, cleaning (introduced since 2017). Applied in 2018-2019.

71. Refunds from funds compensation fund participants in shared construction in case of bankruptcy of the developer (valid from 01/01/2018).

72. Income of taxpayers for the period from 01/01/2015 to 12/01/2017, from which personal income tax was not withheld by the tax agent, and information about them was submitted to the Federal Tax Service (valid from 12/29/2017). The exception is income:

• for the performance of works, services or labor duties;
• in the form of dividends (interest);
• materiel and income in kind, including gifts;
• in the form of prizes and winnings.

73. Income of judges in the form of a lump sum for the acquisition or construction of a dwelling.

74. Cash and in-kind income received up to and including 31 December 2020 from UEFA.

75. Income in the form of CFC profits taken into account when determining the tax base in 2019 for a taxpayer who is the controlling person of such a controlled foreign company.

76. Income in the form of payments to citizens exposed to radiation (introduced for income received from 2019).

77. Income in cash or in kind received in accordance with legislative acts of the Russian Federation, acts of the President or the Government, laws or other acts of state authorities of the constituent entities of the Russian Federation in connection with the birth of a child (introduced in relation to income received from 2019).

78. Income received by persons with disabilities or children with disabilities in accordance with the law of November 24, 1995 No. 181-FZ, as well as the amount of payment for additional days off provided in accordance with Article 262 of the Labor Code of the Russian Federation to persons (parents, guardians, trustees) who provide care for children with disabilities (introduced for income received from 2019).

79. Income received separate categories citizens in order to provide them social support(assistance) in accordance with the legislative acts of the Russian Federation, acts of the President or the Government, laws or other acts of state authorities of the constituent entities of the Russian Federation (introduced in relation to income received from 2019).

80. Annual cash payments to persons awarded the badge "Honorary Donor of Russia" (introduced in relation to income received from 2019).

Are child support subject to income tax?

The question is child support income tax, excites many citizens, and the Tax Code gives a clear answer to it. In accordance with paragraph 5 of Art. 217 of the Tax Code, alimony received by individuals - taxpayers, is not subject to personal income tax.

The emergence of such a question is due to the fact that receiving alimony is a fairly common type of income for divorced families. Alimony is withheld (voluntarily paid) always from income “cleared” from taxes, that is, from those from which deductions have already been made.

What has changed in the taxation of income from the sale of real estate since 2016 and in 2019-2020

From 2016 exemption from payment personal income tax citizens from the sale of property is regulated by the new rules. This is due to the appearance in the Tax Code new article 217.1 and changing the text of paragraph 17.1 of Art. 217, which change the procedure for exemption from taxation of income received from the sale of real estate and other property.

In particular, now the property is divided into 2 groups:

• real estate or shares in it;
• other property that was owned by the taxpayer for more than 3 years.

A new concept has been introduced into the Tax Code - marginal minimum term ownership of real estate (clause 2, article 217.1 of the Tax Code of the Russian Federation). According to the Tax Code of the Russian Federation, this period has 2 meanings: 3 years and 5 years. A 3-year period for owning real estate when determining income exempt from personal income tax is established for sale situations (clause 3 of article 217.1 of the Tax Code of the Russian Federation):

• real estate or a share in it received by the taxpayer by inheritance or as a gift from close relatives;
• privatized property;
• real estate received under a life maintenance agreement for a deceased dependent.

In other cases, income from the sale of real estate is exempt from personal income tax after a five-year period of possession of this property (clause 4, article 217.1 of the Tax Code of the Russian Federation).

Particular attention is paid to the value of real estate for sale. If the sale price turns out to be less than the cadastral value, then the tax base will be determined as the cadastral value at the beginning of the year of sale, multiplied by 0.7. An exception to the rule will be the sale of objects for which the cadastral value has not been determined (clause 5 of article 217.1 of the Tax Code of the Russian Federation).

The right of the subjects of the Federation has been introduced to make decisions on reducing the 5-year period of ownership, which makes it possible to exempt income from the sale of real estate from personal income tax, and on reducing the coefficient applied to the cadastral value to determine the tax base when selling an object at a price lower than the cadastral value (para. 6 article 217.1 of the Tax Code of the Russian Federation).

Innovations apply only to those objects that have been owned by the taxpayer since 01/01/2016. For property purchased before 2016, the old rules for exempting real estate from personal income tax apply: a 3-year period of ownership and the absence of dependence of the tax base on the ratio of the sale price and cadastral value.

Read more about the dependence of the applicable rules on the year of occurrence of ownership in the article. "Sale of real estate below the cadastral value - tax consequences" .

An innovation in 2019 was the exemption from personal income tax of the amounts of benefits from savings on interest for the period of mortgage holidays.

We talked about it in more detail.

From 01/01/2020, the Tax Code of the Russian Federation will spell out the procedure for determining income from the sale of real estate generated during the year for the purpose of property deduction. The income will need to be compared with the cadastral value of the object, determined on the date the object was registered with the cadastral register, multiplied by a factor of 0.7. If the actual income turns out to be less than the calculated indicator, then for the purposes of the property deduction, this indicator will need to be taken (Law No. 63-FZ of April 15, 2019).

More about the changes in Art. 217 of the Tax Code of the Russian Federation in 2020, find out from this publication.

What is the amount of income of foreigners is not taxed

In Art. 215 of the Tax Code lists the income of foreigners who are not subject to personal income tax. These include:

• income of consuls and diplomats, as well as members of their families living with them on the territory of the Russian Federation (only income that is not related to the consular or diplomatic service and is received in Russia from local sources is taxed);
• income of technical workers and service personnel of diplomatic missions represented by foreign citizens, as well as members of their families temporarily residing with them in Russia, with the exception of income received from other sources in Russia;
• income of employees of international organizations.

This article applies only to citizens of those countries with which Russia has concluded relevant international treaties on the establishment of a similar procedure for Russians of the same rank.

Results

Tax legislation provides for the exemption of individuals' income from personal income tax in a number of cases. An exhaustive list of such cases is given in Art. 217 (for Russians) and Art. 215 (for foreign citizens) of the Tax Code. Most of the positions for which the income of Russians is released are related to the social orientation of this income (state benefits, compensation payments, pensions, payments for children, financial assistance). The exemption also applies to the income of peasant and personal subsidiary plots, income from the sale of forest gifts and hunting trophies.

Since 2016, the taxation of personal income tax on the sale of real estate has been carried out in a new way. The deadlines for finding this property in the property of sellers have been changed. In addition, there was a binding of the sale price of property to its cadastral value for the situation of selling an object at a price lower than the cadastral valuation, and the subjects of the Russian Federation had the right to reduce the main deadline and reduce the coefficient involved in calculating the tax base from the cadastral value.