In our country, the main law responsible for regulating the calculation of rates, accounting and payment of taxes is the Tax Code of the Russian Federation (Tax Code of the Russian Federation). It is regularly updated with changes that need to be monitored.
The collection of all tax deductions, excises, and state duties is managed by the Federal Tax Service - Federal Tax and Duty Service. The service has an official website on the World Wide Web - www.nalog.ru. Here, on-line, for the convenience of users, numerous services work, legislative acts, letters, orders of governing bodies are laid out in electronic form, recommendations are given for the correct calculation and deduction of all taxes.
The objects of taxation may be:
• sale and production of goods,
• provision of services,
• work
• personal property of citizens,
• property of organizations,
• profit received, etc.
Any activity that is not illegal is subject to taxation in the Russian Federation. For example, for a game business, selling drugs, and a drug production class, you will not pay tax fees, but you will immediately receive a criminal punishment and the term "in places not so remote."
Each type of tax has its own object of taxation. They are prescribed in paragraphs in the second part of the tax code of our country. The facts of payment of the full amount of tax is confirmed by various procedural documents, which are drawn up as a declaration of income.
In articles No. 227 and No. 228 of the Tax Code of the Russian Federation, the direct obligation to submit a declaration is assigned to the following categories of taxpayers:
• citizens who have income under civil law contracts (hiring or renting housing);
• citizens who have benefited from the sale of their property or securities;
• citizens who have received income in another country;
• citizens who have received income from which the tax agent has not yet withheld tax;
• Citizens who win the lottery, sweepstakes or other risk-based games;
• citizens who have received income as an heir or assignee, as well as directly the authors themselves;
• citizens who received as a gift from persons who are not close relatives, real estate, shares, vehicles, shares, shares, etc.
A declaration of personal income is filed without fail before April 30 annually by the above individuals.
Private notaries; lawyers who have opened a law office; doctors engaged in private practice in all legislatively established procedures file a declaration of income.
Also, since 2008, officials are also required to submit a document that reflects all personal income and the income of family members - a declaration on the income of civil servants.
The income statement includes information:
• about all income received by the taxpayer for the reporting tax period,
• about tax deductions ,
• about sources of payment of income,
• on the amounts paid as advance payments,
• on the amount of tax already paid to tax agents,
• on tax amounts that must be returned or paid based on the results of the tax period.
A tax return under existing laws can be submitted independently or indirectly, through a legal representative, or sent by e-mail. The tax office is selected at the place of registration of the person representing the income statement. For non-compliance and violation of the statutory deadlines for reporting to the accountable, a fine is imposed. The income statement must be filled out and filed in two copies - one will remain at the tax and duty inspection, and the second with the acceptance mark will be returned to the taxpayer.
If you wish, you can fill out the declaration yourself: manually or in the specially developed program “Taxpayer YUL”, which is available on the official website of the Federal Tax Service for free online access.