Citizens of the Russian Federation working under an employment contract, providing services under civil law contracts, or, for example, having proceeds from a business or selling property, may be required to pay personal income tax. In addition, taxpayers may be required to report on the relevant payments to the Federal Tax Service of the Russian Federation. What are the features of calculating personal income tax? What is the specificity of the interaction of the subjects of its payment with the Federal Tax Service of the Russian Federation?
What is personal income tax or income tax?
Taxpayers of personal income tax (personal income tax ) transfer payments to the state on the basis of revenue received in the form of salaries, compensation under civil law contracts, and profits from the sale of property. Personal income tax - payment belonging to the category of federal. It is charged by the Federal Tax Service of the Russian Federation in direct interaction with citizens or tax agents (most often by employers). Let us examine in more detail the specifics of income from which taxpayers must pay personal income tax.
What income is taxed on personal income tax?
The revenue taxed by the payment in question is classified into 2 main groups of revenues - those that are received by payers in the Russian Federation and those that are earned by citizens abroad and are subject to the tax under consideration in accordance with the legislation of the Russian Federation. At the same time, taxpayers of personal income tax can have the status of a resident of the Russian Federation or a person who is a non-resident.
Incomes received in Russia are most often represented:
- as we noted above, salary, compensation for civil transactions, proceeds from property sales;
- dividends received in the framework of the business;
- income of an individual entrepreneur received in the framework of the general taxation system;
- insurance payments;
- proceeds from the provision for use of property protected by copyright;
- income from the rental of property;
- revenue from sales of securities.
In turn, the income received outside the Russian Federation can be generated from, in principle, the same sources as the income in the Russian Federation: a person can work abroad, have a business, buy and sell real estate, and securities.
Some types of business transactions involving personal income tax payers are not taxable. For example, these are the incomes that are associated with the purchase and sale of property in the framework of legal relations with the participation of close relatives, if we are not talking about labor relations between them.
Personal income tax payers are represented by different categories of citizens. Let us examine how legislation determines their status.
Categories of personal income tax payers
Taxpayers PIT, as we noted above, are classified as residents of the Russian Federation and citizens who do not have this status. In what cases does a person belong to the first or second category?
Tax residents include citizens of the Russian Federation and foreign states who are in Russia for 183 days or more for 12 consecutive months. At the same time, the period in which a person lives in Russia is considered not to have a break if a citizen leaves the country for up to 6 months to study or undergo treatment, as well as to work in companies engaged in mining in offshore fields. Tax residents of the Russian Federation are considered military personnel who perform their duties abroad, as well as employees of various authorities sent on a business trip abroad.
Personal Income Rates
Taxpayers personal income tax may be required to pay the tax in question to the budget of the Russian Federation from both cash income and those that are presented in kind. At the same time, separate rates can be set for different types of revenue. In general, the tax is paid in the amount of 13% of the citizen's income. But for the payment in question, other rates may be set. We will study them in more detail.
There is a personal income tax rate of 35% of revenue. It applies if a person received income:
- in the form of lottery winnings;
- in the form of interest on bank deposits, if they are subject to personal income tax;
- represented by saved expenses on interest paid on loans;
- in the form of fees for the use of financial assets in circulation of a consumer cooperative.
Personal income tax can be paid at a rate of 30%. It is installed, first of all, for non-residents of the Russian Federation. It is paid by a citizen in an appropriate status if:
- a person received payments from dividends earned as part of an equity participation in a business, and also provided that a rate of 15% was established for the relevant payments;
- a non-resident was employed and received a salary - provided that residents who work in the same positions pay a tax of 13%.
Another option in which a payment rate of 30% is possible - when the taxpayer derives income from transactions related to the sale of securities, if it is not a matter of receiving dividends - provided that the rights to the relevant contracts are recorded on foreign accounts companies.
Payment of the tax in question is possible in the amount of 9%. This is possible if the payer received income from mortgage bonds.
PIT reporting
Consider the aspect of reporting the payment in question. First of all, a declaration can be provided to the Federal Tax Service - if it corresponds to a specific category of taxpayer (3-personal income tax). This document contains all the information about the income of a citizen obtained from various sources.
The 3-NDFL declaration can be submitted by the taxpayer to the Federal Tax Service both independently and with the assistance of its employer. Both options are possible if, for example, a person contacts the tax office in order to arrange a deduction. In addition, if the taxpayer provided 3-NDFL to the Federal Tax Service, the declaration can be used as a basis for additional tax assessment or its adjustment.
In some cases, the provision of the relevant document is mandatory at certain times. For example, foreigners are a special category of taxpayer. 3-personal income tax should be provided by a person with citizenship of another state to the Federal Tax Service if he ceases his activities in the Russian Federation, which generates income, and travels outside the country. It is necessary for a foreigner to provide the relevant document to the Federal Tax Service a month before the alleged departure from the Russian Federation.
The content of the declaration 3-PIT
What does the citizen or taxpayer-legal entity indicate in the declaration on the tax in question? 3-NDFL contains all the information about the income received by a person - if he submits a document for himself, or if a declaration is drawn up for him by the employer. The document may not indicate the types of revenue that, in accordance with the legislation of the Russian Federation, may not be considered as objects of taxation.
The declaration records the data necessary to identify the entity paying the tax in question. Such as, for example, a taxpayer code. 3-NDFL - a declaration that can, as we noted above, be sent to the Federal Tax Service by a citizen personally or by his employer. There is other significant information to identify the subject of payment of the tax in question. For example - a taxpayer sign of personal income tax.
In some cases, reporting to the Federal Tax Service provides a company with the status of a tax agent. What is its specificity?
Who are tax agents?
In accordance with the legislation of the Russian Federation, it is customary to classify legal entities and individual entrepreneurs registered with the Federal Tax Service and having the obligation to calculate the corresponding tax from the personal income tax payer and transfer it to the budget. At the same time, it does not matter whether the respective organizations themselves are taxpayers of personal income tax. Most often, the status of a tax agent are firms that are employers. In some cases, tenants of property belonging to the state or municipalities may be recognized as persons with appropriate status.
Tax agents are required to keep a record of the proceeds received by individuals within one or another billing period, to assist, in cases provided by law, citizens receive tax deductions and enter information about them in various registers. The forms of accounting documents are developed by the competent authorities. Most often, the Federal Tax Service.
So, the tax return on personal income tax, which is filled in by the taxpayer in cases prescribed by law, is 3-personal income tax, - states the Federal Tax Service. Tax authorities are developing other forms of reporting on the payment in question. For example, the employer may issue a special certificate to the employee - if required by the relevant taxpayer - 2-NDFL. It can be useful to a person in a variety of legal relationships. For example, when calculating a deduction, when applying for a loan at a bank, obtaining a visa at an embassy of a foreign country. This is because the 2-NDFL certificate contains information on the actual salary of a person received in an organization that is his employer and, at the same time, a tax agent.
Firms hiring citizens under employment contracts bear a number of obligations as part of reporting to the Federal Tax Service. So, they must:
- provide documents to the Federal Tax Service on the income of individuals, the amount of taxes calculated on the basis of the corresponding revenue - annually, until April 1 of the year that comes after the reporting;
- Calculations of tax amounts calculated and withheld by the company - quarterly, by the end of the month, which goes after the reporting quarter.
The first document is just the same 2-NDFL certificate. In the second case, the source that the taxpayer can provide to the Federal Tax Service for employees is Form 6-NDFL. If the company has separate subdivisions, then each of them should send the indicated documents to the Federal Tax Service at the place of registration - to the relevant territorial representations of the Federal Tax Service. These obligations apply to both individual entrepreneurs and legal entities.
In some cases, tax agents are required to send information about employees and other individuals to the Federal Tax Service as part of electronic reporting. For these purposes, various types of software may be involved. Such as, for example, the Taxpayer program. Personal income tax with the help of it can be calculated from a variety of types of income of a citizen. Therefore, this software is among the most popular solutions among Russian companies.
There are various modifications to this program. So, for example, in the “Taxpayer-YL” that allows for the effective calculation of personal income tax, the financiers of many large companies in the status of legal entities prefer to work. The program under consideration provides for work, first of all, with those reporting forms that are established by the Federal Tax Service of the Russian Federation. For example, “Taxpayer” 6-NDFL, 2-NDFL or 3-NDFL allows you to generate equally quickly and efficiently. Let's study other advantages of this program in more detail.
PA “Taxpayer-YL”: features and advantages
The main feature of the software under consideration, which allows to generate various types of reporting - 2-NDFL, 3-NDFL or 6-NDFL - in the "Taxpayer-YL" provides the possibility of both automatic and manual data entry. Therefore, both an experienced and a beginner financier can work in it.
The most important advantage of the corresponding software is that it is free. This program is issued by specialized units of the Federal Tax Service of the Russian Federation. In order to formulate an up-to-date reporting form for submission to the Federal Tax Service, for example, 6-NDFL, Taxpayer-YL must contain relevant databases of relevant forms. To do this, it is recommended to regularly update the program by downloading its latest version from the website of the Federal Tax Service.
Among the most noteworthy features of the software in question are:
- the presence of a built-in calendar financier;
- the presence in its interface of a convenient “Document Wizard”, with which you can generate reports;
- the ability to keep records of several tax payers or agents;
- the presence of reference codes of KBK, OKVED, OKUN.
Personal income tax and deductions
Consider another noteworthy aspect of the tax in question - deductions. The fact is that personal income tax payers can:
- reduce tax at the expense of costs that were recorded in the same reporting period in which revenue was received;
- return part of personal income tax from the budget.
In both cases, deduction mechanisms guaranteed by the legislation of the Russian Federation are applied.
In the first case, when it comes to reducing personal income tax on expenses, the deduction works in much the same way as the mechanism for reducing income tax in a commercial organization. Individual entrepreneurs work according to this scheme - they reduce the calculated personal income tax by the costs that characterize the business. The corresponding deductions are called professional. According to the second scheme, deductions are provided to individuals - property, social, standard.
The principles for calculating deductions of the first or second type are significantly different. As we noted above, professional deductions suggest that the taxpayer has personal income tax expenses. They must be documented. If this is not so, fixed deductions provided for by the legislation of the Russian Federation may be used. Social and property deductions also presuppose that the taxpayer has preliminary expenses — for training, treatment, and the acquisition of real estate. Based on their value, the amount that the citizen is entitled to return from the budget is calculated. The amount of the corresponding deduction also largely depends on the income of the citizen, from whom he initially pays personal income tax.
Standard deductions are a special category of compensation. They are accrued if a citizen has a certain status. Their value also depends on the income of a person, but, it should be noted, the corresponding deductions are relatively small in volume. That the citizen, in principle, was employed - and the required social deductions, most likely, he will be able to receive from the state in full.
Taxpayers PIT receive deductions for various schemes. For example, property compensation can be issued both at the end of the tax year and in the form of the possibility not to legally pay personal income tax in the current reporting period. A deduction is a tax preference that is provided by the state in a limited amount. So, if, again, we are talking about property compensation - their maximum amount is 260 thousand rubles. At the same time, if a person bought real estate for which the deduction is calculated into a mortgage - he can also count on the return of personal income tax in the amount of up to 390 thousand rubles from interest for the corresponding loan.
The 3-NDFL declaration is one of the main documents for processing a deduction. It is generally compiled by the taxpayer independently, sometimes with the assistance of the employer or a specialized organization that provides reporting services to the Federal Tax Service. For deduction, it may also be necessary to provide bank documents, personal data of the taxpayer, filling out an application to the tax service. A complete list of sources necessary for processing appropriate compensation can be requested from the territorial office of the Federal Tax Service.
It is worth noting that deductions in the general case can only be received by residents of the Russian Federation. That is, for tax, which is calculated at a rate of 13%. In some cases, it is possible to offset the deductions provided for by the legislation of the Russian Federation and the citizen's obligation to pay tax to the state. As a rule, for this it is necessary that a citizen’s expenses giving the right to deduction, as well as income, on the basis of which personal income tax is calculated, should be reflected in documents for the same tax period. Necessary clarifications regarding this scheme should also be requested directly to the Federal Tax Service.
Summary
So, personal income tax or income tax refers to federal payments and is charged on the income of citizens, resulting from their labor, business and other activities related to civil law relations. Personal income tax payers are divided into 2 main categories - residents of the Russian Federation and persons who do not have this status. The latter pay the tax in question at a higher rate. These or other personal income tax values are set for specific types of income received by citizens.
As for the legal status of the personal income tax payer , it can be an individual or individual entrepreneur. In the first case, the need to pay personal income tax on a person may arise due to the receipt of a salary, compensation for a civil transaction, sale of property. Individual entrepreneurs pay personal income tax if they work according to the general taxation system. , .
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