In Russia, as in any other economically developed country, tax laws apply. The tax is imposed not only on enterprises of any form of ownership and size, but also on individuals. The income tax system, according to which citizens inform the tax inspectorate about their income for the past year, is called personal income tax (personal income tax). The deadline for 2 personal income tax was also determined.
The basic rate of deduction by a taxpayer - a private person - is 13 percent of the amount of income. The private taxpayer fills out a specific form (2NDFL), in which he lists all types of his income according to the amounts and sources of their receipt, providing information on the date of delivery of 2 personal income tax that the tax authorities require.
It can be difficult for individuals to figure out how to correctly fill out the form issued by the tax office, which incomes to indicate, and which ones you can not write about and why. Almost all private taxpayers, if they themselves are not accountants, need help in properly preparing a tax return and submitting reports.
If major financial transactions, purchases or transactions were made during the reporting period, if some other sources of income were added to the main earnings, then all this will need to be indicated in the document for the tax office.
If a person has acquired property (movable, for example, a car or immovable: an apartment or a summer residence), paintings or sculptures of artistic value, expensive jewelry, stocks or bills, he is obliged to inform the tax authorities about this without violating the deadline for submitting 2 personal income tax, and pay the appropriate tax. This allows you to also check whether honest work earned money on acquired property. And also find out if a citizen is violating the law by hiding his income from taxation.
If the corresponding income level is exceeded or if no information about the citizen ’s income is received by the tax authorities, the supervisory authorities may require the provision of relevant information.
A citizen (individual) is obliged in accordance with this requirement to provide representatives of the tax service with information about his income, and to comply with the deadline for submitting 2 personal income tax, indicating completely reliable information.
On July 22, 2011, Russian President Dmitry Medvedev signed 2 laws that changed many of the requirements for filling out a personal income tax report.
2-PIT is also a report that reflects how enterprises accrue and withhold taxes on payments to individuals. If an organization or private entrepreneur in the reporting period used the services of employees, they are obliged to inform the tax authorities about this.
The reporting submitted by the personal income tax for employees to the tax authorities of the enterprise should include 2-personal income tax certificates for each employee, as well as the personal income tax registry in two copies.
Certificate 2-NDFL contains information about the income that was paid to the employee for the reporting period.
The deadline for submitting reports 2 personal income tax - no later than April 1 of the year following the reporting. In the event that the date of April 1 falls on weekends, the period shall be postponed to the first working day.
Laws signed by the President of the Russian Federation contain changes to the information provided. For example, from the current year 2012, it is no longer required to show a personal deduction per employee, and the size of the deduction per child varies depending on the number of children in the family. Deductions are carried out using special codes given in the order of the Federal Tax Service.
The changes also relate to certificates in the aspect that if the employee’s income was taxed at different rates of 13% and 9%, then earlier it was necessary to provide two certificates. In accordance with the new laws, this information is provided in a single certificate in the relevant sections.
In addition, enterprises with less than 10 employees can submit reports in paper form, if more than 10 - only in electronic form in accordance with the requirements.
The deadline for filing 2 personal income tax in no case should be violated. For being late faces a fine. For a complete refusal to submit or for the presentation of information in a distorted form and untimely submission, the amount of the fine is:
- 100-300 rubles. for individuals;
- 300-500 rubles. for company officials.