The sale of any piece of real estate is considered by our state as making a profit, which means that everyone who has completed such a transaction has the obligation to timely pay income taxes. The current Tax Code of the Russian Federation contains a number of articles, the proper application of which will allow you to minimize costs or even avoid them completely.
Procedure for calculating tax
According to Article 217 of the Tax Code of the Russian Federation, taxpayers are exempt from personal income tax fees and declaring their income when selling residential real estate that they owned for more than three years. Usually, the countdown of this period begins from the day of registration of property rights with the Rosreestr authorities, but there are exceptions. The greatest difference between the beginning of the ownership period and the date indicated on the certificate of ownership occurs under the following circumstances:
- transfer of a property by inheritance (ownership rights appear from the moment the inheritance is opened);
- the property is located in a cooperative building (the ownership period begins immediately after the final payment of the share);
- change of the certificate of ownership in connection with the redevelopment (ownership rights did not terminate, therefore the period of ownership is determined by the date of issue of the original certificate of ownership)
When calculating the tenure period, you should remember that it is not just three calendar years, but precisely 36 full months in a row.
Article 224 of the Tax Code of the Russian Federation determines different rate Personal income tax for residents and non-residents of the country. Currently it is:
- 13% – for residents of the Russian Federation;
- 30% – for non-residents of the Russian Federation.
Important to remember! Tax residents Our country recognizes persons who reside on its territory for more than 183 days in the current year.
The taxpayer must independently calculate the amount of personal income tax. At the same time, you should remember about the possibility of reducing the taxable amount by the amount of costs when purchasing real estate for sale.
Rules for applying tax deductions
The Tax Code of Russia provides the seller of an apartment with the opportunity to apply a property deduction; its size is limited to 1,000,000 rubles per year. If the price of an apartment exceeds this size, taxable income is calculated as the difference between the value of the property and the deduction.
Currently, the practice of tax evasion by specifying in the contract the undervalued value of the apartment, not exceeding the amount of the tax deduction, has become widespread. The remaining amount is formalized as a receipt for the transfer of money for inseparable improvements to the property.
Most of these transactions successfully pass the registration procedure and inspection by tax authorities. But there are precedents court decisions about the illegality of such actions.
Important to remember! Specifying an inaccurate price in a sales contract may attract attention supervisory authorities and entail liability for tax concealment.
The amount of the deduction does not depend on the number of objects. In case of sale of two or more apartments during one tax period the seller is exempt from personal income tax payment only for 1,000,000 rubles.
When selling a property owned by several persons, all owners can apply for a deduction in full. To do this, it is necessary to formalize the sale of each share in a separate agreement. If this condition is violated, each owner will receive only a part of the deduction proportional to his share in the apartment.
In the event that within a year after the sale of an apartment another purchase occurs, you can apply tax deduction for the purchase of residential real estate. His maximum size defined by Article 220 current code and amounts to 2,000,000 rubles.
Important to remember! The deduction for the purchase of housing is provided to each citizen of the Russian Federation only once.
When used in size calculation tax payments property deductions expenses for the acquisition of real estate sold are not taken into account. The taxpayer can choose a more profitable method for calculating personal income tax.
Procedure for paying personal income tax
When selling real estate whose duration of ownership is less than three years, regardless of its value, it is necessary to inform the state about the income received. To do this, you must submit the following documents to the tax office at your place of permanent registration:
- completed declaration of income received;
- a copy of the tax payer’s identity document;
- a copy of the TIN assignment certificate;
- a copy of the contract for the sale of real estate registered by the Rosreestr authorities;
- documents confirming the sale price (this may include receipts received from apartment buyers, Bank statement o movement on the account, etc.);
To reduce the tax base by the amount of deductions, it is necessary, simultaneously with submitting documents, to write an application requesting its provision.
The tax return must be submitted by April 30 of the year following registration of the transaction, and personal income tax payment must be made by June 15.
Responsibility for non-payment of personal income tax
The legislation of the Russian Federation provides for liability for both late submission of a declaration and for failure to comply with the tax payment deadline.
If the cost of the apartment is no more than a million rubles, the fine for failure to submit an income declaration on time will be 1,000 rubles. If the price of the apartment is higher, the same act is punishable by a fine amounting to 5% of the unpaid personal income tax for each month of violation of the deadline. Based on Article 119 of the Tax Code of the Russian Federation, its amount cannot be higher than 30% of the tax payable and less than 1,000 rubles.
For violation established order payment of personal income tax is also subject to a fine. Its size is determined in Article 122 of the Tax Code of the Russian Federation and ranges from 20 to 40% of the amount of personal income tax payable.
Concealment of taxes on a large scale may result in penalties criminal liability. According to the Criminal Code of Russia, the most serious punishment for such offenses is imprisonment. The laws of the Russian Federation define a large amount of taxes as exceeding 100,000 rubles.
In order to minimize the amount payable when selling an apartment and not break the law, you need to remember the following points:
- Sale of residential real estate, which the seller has owned for more than 3 years. Personal income tax is not assessed.
- When calculating the tax on the sale of an apartment, the taxpayer can reduce income subject to personal income tax by the amount of costs incurred during its acquisition.
- Each apartment seller has the opportunity to obtain a tax deduction for the sale of residential real estate.
- In case of purchase new apartment in the same calendar year as the sale of the previous one, income can be reduced by the deduction due when purchasing an apartment. Current edition The Tax Code of the Russian Federation does not allow the reuse of this deduction.
- A completed tax return and a set of supporting documents must be submitted to the regulatory authorities by April 30, and taxes must be paid by June 15 of the year following the transaction.
Personal income tax is a tax that an enterprise withholds from wages employee. Personal income tax amount- 13%. The company transfers the withheld amount to medical and social insurance, as well as to the pension fund.
Personal income tax is calculated using the following algorithm:
- the income of company employees is summed up;
- deductions for benefits are calculated. They are standard, when their amount depends on the number of children, property (sale residential buildings, apartments, etc.) and social (expenses for study, treatment for yourself and your family, for charity);
- the value that was obtained when calculating deductions is subtracted from the total amount of employee income;
- The resulting amount is then multiplied by 13%.
There are two personal income tax certificates, which the company is obliged to transfer to the tax office. The first is 2-NDFL. This document contains the details of the enterprise, information on wages and withheld income taxes for each employee. The company must submit a 2-personal income tax certificate to the tax office before April 1 of the following year after the reporting year.
The second certificate is 6-NDFL. It indicates the summary amount of income and withheld taxes for all employees. The company is required to submit this certificate to the department for the following periods:
- for the reporting year - no later than April 1 of the following year;
- for the first quarter - no later than May 3;
- for six months - no later than July 31;
- nine months - no later than October 31.
By law, the company must transfer the personal income tax withheld from wages to the tax office on the day the employee received his salary. An enterprise can also transfer the withheld personal income tax on the next working day after the employee receives earnings. If the company does this later, it will receive a fine. Its size is 20% of the amount that was transferred to the tax service late. If the company has transferred to government agency not the full amount, she will also be fined.
The reason that changed the law
In some past, one company was fined by the tax office for late delivery Personal income tax. The fine amounted to 300 thousand rubles. However, the company challenged this decision in court: company representatives argued that it had no personal income tax debts when it submitted reports to the tax service. The company managed to pay off the arrears along with penalties even before submitting reports to the state body.
As a result, the court sided with the company, and later in Article 123 Tax Code RF amendments have been made that allow legal entity avoid fines for late payment of personal income tax.
How is this possible?
It is possible to avoid personal income tax fines if the company has paid off the debt and penalties before submitting the update to the tax service. However, she must pay off the debt and penalties until the moment when tax office finds out about her. Find out about it from experts tax service can use the primary 6-NDFL: the document indicates the payments for which the company has debts. The company will be forced to pay a fine if the department has identified tax debts.
What will help you avoid fines for non-payment of personal income tax?
With the help of the VLSI electronic reporting program, you will submit correct reports to regulatory authorities in a timely manner. The system allows you to carry out the financial analysis and assessment of tax risks, generate reports and check them in accordance with regulatory requirements for format and content. Thanks to the VLSI electronic reporting program, you will be able to receive certificates and extracts from the tax office, statements of reconciliation of payments online, check partners and affiliates for reliability, and much more.
The system is constantly updated in accordance with all changes in legislation. It can also be integrated with most accounting programs.
Please note that to submit reports via the Internet, you will definitely need an electronic digital signature. Thanks to the EDS Center service, you will purchase electronic digital signature at the best price.
All your questions related to personal income tax, reporting and VLSI products will be answered by ours. At our events you will also find answers to questions related to electronic trading, accounting, optimization and automation of business processes.
When selling a car, personal income tax is required to be paid by the owners of the cars that were sold, that is, the individual received a benefit from this in the form Money. But tax is not always paid - only under certain circumstances, which are extremely rare. Car owners usually manage to avoid paying sales tax or reduce interest rate, which is on this moment is 13 percent of the proceeds from the sale.
- That's what it is income tax(mandatory collection of funds from citizens of the Russian Federation when they receive profit or income). In the case of the sale of a car, the income is the money received by the seller (the person who sold the car).
Nowadays tax rate when selling is equal to 13 percent. But it is the most general and primitive, since in some cases the percentage increases significantly. Money from the payment goes to the tax authorities, and then is distributed to the budget (usually a small percentage goes to Federal budget, and most of the amount goes to the budget of the region where the owner of the car is registered).
For example, if the car according to the documents was sold for 700 thousand rubles, then the citizen who sold it is obliged to pay 91 thousand rubles (13 percent of the cost) to the budget, only on condition that the car was previously received free of charge (about this and other conditions will be written later). But, as mentioned earlier, personal income tax is not always paid when selling a car, but only in some cases. Typically, the tax amount is either reduced or no tax is collected at all.
How to calculate income tax on the sale of a car?
Many people think that tax is paid only on the amount specified in the purchase and sale agreement. But the tax is levied only on profits. And the car was previously purchased by the owner (or transferred by inheritance or gift). That is, income tax is calculated not on the sale price, but on the profit that the owner will receive (if he receives it at all).
So, for example, the current owner, who is going to sell the car, bought it for 1,000,000 rubles. And he decided to sell it for 1,100,000 rubles. That is, the profit he will receive will be 100,000 rubles. And it will be paid from this amount. That is, the tax will be only 13,000 rubles. But if the car was received as a gift, then the profit from its sale will be the same as the amount for which it is sold. But even in this case there are some peculiarities that allow you to reduce the amount of tax.
This is interesting! It is worth noting the case when the seller bought a car for a large amount what he sells it with. For example, a car cost half a million rubles, but the owner decided to sell it for 300,000 rubles. That is, he will not receive any profit from this. Therefore, no income tax is paid.
There are other ways to reduce your tax bill. For example, . It is written about in detail below.
Tax deduction when drawing up a purchase and sale agreement
A tax deduction is another way to reduce your tax bill. It applies under the following conditions:
- The seller owned the car for less than 3 years.
- The maximum deduction amount is 250 thousand rubles.
A tax deduction is applicable if the seller has not retained information about the cost of the car at the time of its purchase. That is, the initial price paid by the seller cannot be determined.
Note! Sometimes tax deductions are used in other circumstances.
Calculation of deductions and its features
As mentioned earlier, the deduction amount is 250,000 rubles. It is deducted from the profit from the sale if you have owned the car for less than three years, and there are no documents remaining about the cost of its acquisition. That is, the profit is equal to the amount for which you sell the car.
For example, a car is sold for 500,000 rubles, it has been owned for less than three years, and there are no documents on the cost of the car at the time of purchase. The deduction amount is 250,000 rubles, which is deducted from the profit. That is, 500,000 – 250,000 = 250,000 (rubles). Consequently, income tax of 13 percent is paid on an amount of 250,000 rubles.
Important! At the same time there is one main feature– the tax deduction must be indicated in the declaration when submitting it to the tax authorities at the place of residence.
How to avoid tax payments?
A tax deduction is a wonderful gift from the state. But there are circumstances in which personal income tax is not paid at all when selling a car:
- The cost of selling a car is less than the cost of buying it. That is, the seller will not receive any profit from this transaction. This happens very often, because over time the car loses its former qualities. Everyone knows that after buying a car at a car dealership, its value decreases by 20 percent. Therefore, no income tax is paid on the sale of such a car.
- The period of ownership is more than three years. This is enshrined in law - personal income tax is not paid on sales for less than 3 years. But there are some caveats. Personal income tax is not paid only if the car was not used for business purposes.
Moreover, owning a car for more than three years allows you not to apply for a sale. In all other cases, even if you do not need to pay tax, you must submit a return.
The video discusses in detail the points that are worth paying attention to:
Deadlines for filing a declaration and paying personal income tax
The application must be submitted to the tax authorities no later than April 30 of the following year. That is, if you sold the car in 2017 (the date is not important), then you must submit a declaration no later than April 30, 2019. But in this case the tax can be paid until July 15, 2019. That is, the tax is paid until July 15 of the year following the year in which the car was sold.
This is interesting! It is also worth noting that if documents are filled out incorrectly, criminal or administrative liability is intentionally provided.
Income tax payment was delayed individuals(NDFL)? Fine, penalty. Can this be avoided and what needs to be done.
Personal income tax is a very insidious tax. Only for this tax In case of late payment, you will be subject to a fine of 20% of the unpaid tax amount. Even if you delayed payment by just one day, a fine cannot be avoided.
Our company receives a lot of requests regarding the legality of charging a fine for personal income tax, when minimum period of delay tax payment, which is only 1-2 days. In addition, situations arise when a fine for previous periods, for example, for 2016, 2017, was received only now, while the act itself tax audit dates back to the past.
At the beginning of 2018, the Constitutional Court of the Russian Federation issued Resolution No. 6-P dated February 6, 2018, according to which, for small delays in paying personal income tax no fine will be assessed. The same Resolution states that:
- if the company paid personal income tax, as well as penalties on it, untimely, but before the fact of untimely payment was discovered personal income tax transfers tax authority;
- the late payment of personal income tax and penalties was unintentional;
- late payment of personal income tax was the result of an omission (technical or other error);
- if the reporting has not been distorted,
That the taxpayer is released from tax liability.
If you have discovered late payment of personal income tax before submitting the calculation in Form 6-NDFL, we recommend V urgently pay the amount of unpaid tax, as well as the amount of penalties for this tax.
If you find an error in the Calculation of 6-NDFL, then we recommend first pay personal income tax and penalties, and then submit the updated calculation according to form 6-NDFL.
If you have already received a tax audit report in which you are held tax liable for a small delay in paying tax in the form of a fine, then we recommend draw up written objections on the tax audit report.
An example of a written objection is given below:
In the Federal Tax Service No. 22 in Moscow
From Kolobok LLC
105540, Moscow, st. Beregovaya, 14,
floor 2, room 13
TIN 7722324456 Checkpoint 772201001
OGRN 12377346564478
WRITTEN OBJECTIONS
according to the tax audit report
The Federal Tax Service Inspectorate No. 22 for the city of Moscow carried out a tax audit in relation to the company Limited Liability Company "Kolobok", as a result of which a tax audit report N 15-11/5312 dated July 26, 2018 was drawn up. The report was received via electronic communication channels October 12, 2018, confirming receipt. Previously, Kolobok LLC did not receive a tax audit report and at the same time was not notified of the time of consideration of the audit materials. In this case, our company was completely deprived of the opportunity to give its objections and explanations, which is unacceptable. The decision based on the results of such an audit is subject to cancellation. This follows from the provisions of paragraph 2 of paragraph 14 of Article 101 of the Tax Code of the Russian Federation.
In addition, the taxpayer asks to take into account extenuating circumstances in accordance with subparagraph 3 of paragraph 1 of Article 112 of the Tax Code of the Russian Federation. The delay in paying the amount of personal income tax was only 1 day. The deadline for payment of personal income tax is 02.02.2018, the company Kolobok LLC paid personal income tax on 03.02.2018. The delay in payment by one day was due to the reinstallation of the software, which did not allow the payment to be made on time.
The Resolution of the Constitutional Court of the Russian Federation dated February 6, 2018 No. 6-P states that “ tax agent a person brought to tax liability for failure to fulfill the obligation to withhold and (or) transfer taxes, in any case, has the right to count on the possibility of establishing in his case significant circumstances that determine the individualization of the punishment, in particular, taking into account mitigating circumstances, for example, if the period of untimely tax remittance is insignificant.” . Taking into account the above, in accordance with Articles 100, 101 of the Tax Code of the Russian Federation, based on the results of consideration of the tax audit materials, we ask:
1) do not charge a fine for personal income tax in the amount of 25,000 rubles for the 1st quarter of 2018.
General Director of Kolobok LLC
_________________ / Vatrushkin D. A./
If you discover a fact of non-payment, pay the tax and penalties, and submit an updated calculation if necessary. If you have received a tax audit report, competently draw up written objections with reference to the Resolution of the Constitutional Court.
