The Federal Tax Service summed up the results of the 2016 declaration company. As RG was told in the department, 5.5 million people filed personal income tax returns, which is 51,000 more than last year. The tax authorities associate the growing activity of individuals with the opportunity to receive tax deduction(return part income tax) at paid education, treatment, when buying and selling property. In addition, receive a tax social or property deduction becomes easier.
More than a million people, 10 percent more than last year, have claimed the right to a social tax deduction for total amount 53 billion rubles. More than 2.8 million - for deductions in connection with the purchase of apartments and houses for a total of 998 billion rubles. Compared with the previous year, the amount of tax payable to the budget increased by 3 percent and amounted to almost 60 billion rubles.
Meanwhile, from July 16, 2016, for each day of delay in the payment of personal income tax, a penalty in the amount of 1/300 key rate Bank of Russia on the relevant date. This was also reminded by the Federal Tax Service and advised not to delay debts, as it is very expensive.
Sergei Litvinenko, a lawyer for the Delovoy Farvater bureau, at the request of RG, calculated the amount of fines.
More than a million Russians have claimed the right to a social tax deduction in the amount of 53 billion rubles
Suppose a person sold an apartment and received net income in the amount of 3 million rubles. Tax at a rate of 13 percent on income will be equal to 390 thousand rubles. If this amount is not paid in a timely manner and the fact of the sale of the apartment is not indicated (hidden) in the declaration, then the tax authority will charge a fine of 40 percent, as for deliberate non-payment of tax, i.e. 156 thousand rubles.
If a person had indicated in the declaration that the apartment was being sold, but forgot to pay the tax, the fine would have been 78,000 rubles (20 percent). And a penalty for each day of delay in 1/300 of the key rate of the Central Bank would be charged in the amount of 143 rubles. If the delay is, for example, 60 days, then the total penalty will be equal to 8580 rubles.
Thus, in addition to the tax of 390 thousand rubles, the violator will pay an additional 164,580 rubles in the form of a fine and penalties for only two months of delay.
Until July 15, all those who are required to file declarations had to pay the tax, that is individual entrepreneurs, notaries and lawyers engaged in private practice, as well as individuals who received income in 2015 from the sale of property or cars, renting apartments. By general rule tax is paid by individuals on their own.
Collection procedure tax debts for personal income tax is registered in tax code. “The tax authorities first offer to pay the debt voluntarily, and when it exceeds 3,000 rubles, they go to court to recover at the expense of the taxpayer’s property. As a rule, the court takes the side of the tax authorities and the bailiffs begin to collect,” says Litvinenko, a typical practice.
According to him, first of all bailiffs forbid debtors to travel abroad. If this does not work, then they levy a claim on the property, i.e. write off money from accounts or sell, crediting the proceeds to pay the debt.
From the date of seizure of property and until the day of transfer of the proceeds to federal budget penalties for late transfer of taxes fees are not charged.
Tatyana Zykova
Blame yourself
Publication date: 07/17/2014 11:01 am (archived)
The declaration campaign ended on April 30, 2014, and on July 15, 2014, the deadline for paying personal income tax calculated on the basis of the submitted declarations expired. By this date, individual entrepreneurs and other persons engaged in private practice, as well as individuals who received income from various sources in 2013, had to pay the tax in full.
The head of the department for working with taxpayers of the Federal Tax Service of Russia in the Novgorod region told about this in an interview with a correspondent of a regional television channel I.I. Kuzmenko.
In 2014, the tax authorities of the Novgorod region received 42.7 thousand personal income tax declarations. Compared to the same period last year, the total number of submitted declarations increased by 2.3 thousand declarations. The amount of tax receivable from the budget amounted to 601.5 million rubles, the amount of tax payable was 61.3 million rubles.
Despite the fact that the deadline for submitting income declarations for 2013 expired on April 30, 15.1 thousand taxpayers who are required to declare their income, or 74.4 percent, reported their income.
V this category includes taxpayers who receive income from the implementation of entrepreneurial activity and private practice (individual entrepreneurs registered in in due course, private notaries, lawyers who have established law offices, and other persons engaged in private practice), as well as individuals who have received income from the sale of property owned by them for less than 3 years (apartments, houses, garages, Vehicle, land plots), valuable papers, shares in the authorized capital; from renting out apartments, rooms and other property; in the form of winnings in lotteries and sweepstakes; in the order of donation; from which tax was not withheld, etc.
I.I. Kuzmenko recalled that in case of failure to submit a tax declaration within the established time limits, the taxpayer will be charged a fine in the amount of 5% of the unpaid amount of tax payable on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles. Thus, even when filing a declaration with a zero amount of tax payable after the deadline, the fine will be 1,000 rubles. Only those taxpayers for whom the obligation to declare income is established by law are held liable for late submission of the declaration.
Taxpayers who have not paid set time tax amounts will also be punished. On the amounts of personal income tax paid after July 15, penalties will be charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay (Article 75 of the Tax Code of the Russian Federation).
Service "" operates throughout the territory Russian Federation and provides users with the ability to control the state of settlements with the budget, receive up-to-date information on tax arrears to the budget, on the amounts accrued and paid tax payments, about objects of movable and real estate, receive and print tax notices and receipts for payment of tax payments, pay tax debt, apply to the tax authorities without a personal visit to tax office.
The "" service has the ability to download a program designed for automated filling directly from the service tax return for personal income tax, track the status of the declaration in the form 3-NDFL, previously submitted to the tax authority.
To gain access to the "" service, you must personally contact any inspectorate of the Federal Tax Service of Russia (with the exception of inspectorates of the Federal Tax Service of Russia, which are entrusted with the specialized functions of unified registration centers, inspectorates of the Federal Tax Service of Russia for centralized data processing, inspectorates of the Federal Tax Service of Russia for working with the largest taxpayers and inspectorates of the Federal Tax Service Russia for federal districts), regardless of the place of registration with an identity document and a certificate of registration of an individual (original or copy) / notification of registration. Within a month after receiving the registration card, the taxpayer must without fail enter the service and change the password to another (permanent) one that will be known only to him. In addition, taxpayers are provided with an application to connect to the service online, directly from the start page of the service. But for a password and login, you still have to contact the tax authority.
A tax of 13% on the income of individuals is paid by citizens or foreigners on their own or through tax agents, which are their employers. At the same time, the deadline for paying personal income tax in 2018-2019. different for other types of income. When to pay personal income tax, read the article.
For personal income tax, the payment deadline is set in Art. 226 - 227 of the Tax Code. Transfer periods Money the budget varies for:
- tax agents - organizations, entrepreneurs, lawyers, detectives, notaries;
- individuals who received income not through the performance of labor duties (for example, trading on stock exchanges or by participating in lotteries).
The size state fee is determined based on the amount of income of citizens or foreigners.
Table of terms for payment of personal income tax for different types of income
It is difficult for tax authorities to keep track of the date of actual receipt of money or other valuables if individual does not receive income labor activity. However, the employers of the Federal Tax Service of the Russian Federation, together with the labor inspectorate, are monitored very closely.
The deadlines for paying personal income tax in 2018 and 2019, given in the table below (Chapter 23, Articles 226 - 228 of the Tax Code), are mandatory, and their violation threatens with fines and sanctions. If you are afraid of delays and do not want problems with tax, we advise you to entrust the work of paying personal income tax to trusted professionals - for example, specialists from the Glavbukh Assistant service. Experienced accountants will generate payments themselves and make transfers to the tax office on time
|
Persons obliged to transfer money to the budget |
Type of profit |
Deadlines for transferring money to the budget of the Federal Tax Service of the Russian Federation |
|
Tax agents |
Wage |
On the same day when the salary is transferred to the employee, or the next day after the employee receives the income, but no later |
|
Vacation |
On the last day of the current month, if it does not fall on a weekend or holiday when vacation pay was paid (for example, the money was issued to an employee on November 8, 2018, the company is obliged to pay the state fee until November 30 inclusive) |
|
|
Sick leave (including transfers of benefits if the employee took forced leave to care for a sick family member) |
Until the 28th (29th), 30th or 31st (depending on the month when sick leave was paid to the worker) |
|
|
Other income (for example, bonuses) |
The tax is calculated on the same day when the income is transferred to hired personnel, and is paid on the same day or on the next day after the actual receipt financial resources individual |
|
|
Profit from trading in bonds, shares and other securities |
The tax is paid within 1 month after it is calculated by the agent. In this case, the deadline will depend on which event occurs first: the date of transfer of funds to the holder of securities or the return of bonds and shares to him; termination of mutual contractual obligations between an individual and tax agent based on the date specified in the securities management agreement; ending tax period for the transfer of personal income tax to the Federal Tax Service of the Russian Federation. |
|
|
Entrepreneurs for themselves |
Profit actually received by IP for the billing period |
Dates of transfer of funds to the budget: |
|
The profit that an individual entrepreneur can presumably receive from his work |
The amount of expected earnings is indicated by the entrepreneur in any amount. After the Federal Tax Service of the Russian Federation sends notifications to the individual entrepreneur, on the basis of which he pays advances in 2018: Advances in 2019 are paid according to the following schedule: |
|
|
Individuals for themselves |
Income subject to personal income tax in accordance with Ch. 23 NK, but not calculated by the agent |
Deadlines for transferring funds to the budget: |
Unlike other contributions for personal income tax, the payment deadlines do not apply regional legislative acts. For tax set uniform terms countrywide.
Frequently asked questions about the periods of payment of personal income tax
Although the deadline for transferring personal income tax is very clearly indicated in the Tax Code of the Russian Federation, accountants sometimes have questions that they cannot find unambiguous answers in the code. If your company does not have a qualified specialist on staff, contact the accountants of the Glavbukh Assistant service for help. It is convenient and profitable: the help of an outsourced professional is much cheaper than the maintenance of a full-time employee. See for yourself - see prices here.
Below are the most popular questions:
Question #1: According to Labor Code the employer is obliged to pay wages twice a month. Does this mean that the tax must also be paid twice a month?
No, the timing of the transfer of personal income tax in 2018-2019. from wages do not depend: the state fee is paid to the budget of the Federal Tax Service of the Russian Federation only once a month. In this case, the last date for paying 13% will be the day following the receipt by the employee of the entire amount of earnings for the month (advance + balance of debt to the employee) (letter tax service No. BS-4-11/320, published in 2016).
Question number 2: By the end of the year, the founders of the LLC received dividends. Should the organization be considered their tax agent, or do the founders submit declarations themselves? If a legal entity is considered an agent, then how long does it take to transfer 13%?
OOO in this case will indeed act as a tax agent for the founders. Deadline for paying personal income tax on dividends in 2018-2019 determined according to the rule applied for salaries, bonuses and other income. The state fee is paid to the budget on the next day after the actual receipt by the founders of the profit from the activities of the organization.
Penalties from the Federal Tax Service for non-payment of personal income tax
Having figured out when to pay personal income tax, you need to know what will happen if you delay the date or not pay at all.
In this case, the entrepreneur may block the settlement accounts, and he himself will be obliged to pay:
- a fine of 20% of the unpaid amount of the state fee (Article 123 of the Tax Code);
- penalties (1/300 of the refinancing rate of the Bank of Russia, effective at the time of non-payment, and for organizations, if they have not repaid the debt within 30 days after the deadline for the mandatory transfer of payment to the budget, the penalty increases to 1/150 of the Central Bank rate) (Art. 75 NK).
This tax is transferred to the budget either by themselves, or by organizations and individual entrepreneurs that make payments to individuals and perform functions.
Terms of payment of personal income tax for those who pay the tax themselves
| Who pays VAT | Deadline for payment of personal income tax (clauses 6, 9 of article 227, clause 4 of article 228 of the Tax Code of the Russian Federation) |
|---|---|
| Ordinary individual (not an individual entrepreneur) | Not later than July 15 of the year following the reporting year |
| IP | Advance payments for personal income tax are transferred to the budget according to notifications received from the IFTS no later than July 15, October 15 of the reporting year and January 15 of the year following the reporting year. For example, the first advance for 2019 must be paid Tax at the end of the year is transferred to the budget no later than July 15 of the year following the reporting year. |
Terms of payment of personal income tax for tax agents
Consider the timing of the transfer personal income tax and agents when paying individuals the most common types of income.
| Type of income from which the agent transfers personal income tax | Deadline for payment of personal income tax (clause 6 of article 226, clause 3 of clause 9 of article 226.1 of the Tax Code of the Russian Federation) |
|---|---|
| Salary: - for the first half of the month (advance payment); - for the second half of the month (final calculation) | Attention! All payroll personal income tax (including advance tax) is transferred to the budget once at the final settlement based on the results of the month (Letter of the Ministry of Finance of Russia dated 10.04.2015 No. 03-04-06 / 20406). Personal income tax is paid no later than the day following the day of payment of income. |
| Temporary disability benefits, holiday pay | Personal income tax must be transferred to the budget no later than the last day of the month when these payments were made. |
| Dividends | If dividends are paid by LLC, then personal income tax is paid no later than the day following the day the dividends are transferred. If dividends are paid by JSC- not later than one month from the date when the dividends were paid. |
Where is the VAT paid?
Payers of personal income tax and tax agents transfer personal income tax at the place of their tax accounting. If the tax agent has separate divisions, then personal income tax from payments to employees working in them is paid at the location of these OPs (clause 7, article 226 of the Tax Code of the Russian Federation).
The payment details of a specific IFTS can be found in ours.
Payment order for the payment of personal income tax
When filling out a payment for personal income tax, you need to consider who exactly transfers the tax: the payer himself or the tax agent.
Fill payment order you can transfer personal income tax using
For personal income tax, the terms of payment are regulated by the Tax Code of the Russian Federation. Who are the taxpayers, what incomes are considered objects of taxation, what are the payment terms for personal income tax, we will consider in the presented article.
What is the deadline for payment of personal income tax by a tax agent from the wages of employees?
For determining tax base for personal income tax and the timing of tax payment, it is necessary to find out who the taxpayer is.
Individuals who are subject to income tax are:
- residents;
- non-residents;
- individual entrepreneurs and self-employed persons.
Since the main sources of income are employers, they, as tax agents, are involved in the calculation and payment of personal income tax to the budget (Article 226 of the Tax Code of the Russian Federation).
In Art. 226 of the Tax Code of the Russian Federation, the terms of payment are prescribed for personal income tax. It is difficult to identify a violation of the payment deadlines for personal income tax, since the taxpayer can receive income on any day. Personal income tax is withheld from the taxpayer from income when they are actually paid. Tax agents must transfer tax to the budget on the day the income is paid to the taxpayer or the next day.
Since the employer is obliged to pay wages to employees every 15 days, many accountants have a question: “Do I keep and transfer personal income tax when issuing an advance?”
The date of receipt of income in the form of wages is the last day of the month. Then the calculation of income tax to be withheld is carried out. Since the advance is paid before the end of the month, it is not necessary to withhold and transfer tax from it.
Thus, income tax from wages is withheld 1 time upon payment of the 2nd part of earnings and transferred no later than the day following the date of payment.
Deadline for paying personal income tax on sickness benefits or vacation pay in 2019
For personal income tax from sick leave and vacation pay, clause 6 of Article 226 of the Tax Code of the Russian Federation, a special date is set: no later than the last day of the month in which the income was received. That is, the tax should be withheld at the time of payment of income, and transferred to the budget - no later than the last day of the month in which benefits and vacation pay were paid.
If the deadline falls on a holiday or weekend, the transfer date is moved to the first day following the non-working date.
Thus, the deadline for paying income tax on sick or vacation pay in 2019 is set at:
|
Month of payment of benefits or vacation pay |
Deadline for transferring tax to the budget |
|
January 2019 |
|
|
February 2019 |
|
|
April 2019 |
|
|
August 2019 |
|
|
September 2019 |
|
|
October 2019 |
|
|
November 2019 |
|
|
December 2019 |
Which individuals independently calculate and transfer personal income tax to the budget?Taxpayers are required to calculate and pay personal income tax themselves if:
The object of taxation is the income received from the activities of these categories of taxpayers:
Calculation and payment of personal income tax is carried out tax residents RF, namely:
What is the deadline for the transfer of personal income tax in case of self-payment of tax by an individual?The procedure and terms for the payment of personal income tax and various situations for the payment and transfer of tax are reflected in the Tax Code of the Russian Federation. The persons listed in Art. 227 and 227.1 of the Tax Code of the Russian Federation, or persons who have received income in accordance with Art. 228 of the Tax Code of the Russian Federation, must pay personal income tax before July 15 of the year following the tax period, unless otherwise provided by law (clause 9 of article 227 of the Tax Code of the Russian Federation). At the same time, they must submit a declaration to the tax office at the place of registration (residence) before April 30 of the year following the tax period. If the tax agent did not withhold personal income tax in whole or in part when paying income, the taxpayer must independently calculate the tax, clarify the payment deadlines for personal income tax in tax authorities and pay it to the budget. For this you need:
An individual must pay the tax before July 15 of the year following the tax period in which the tax agent did not withhold the tax. There are cases when the tax agent withheld the tax, but did not transfer it to the budget. In such a situation, the procedure for paying personal income tax discussed above is unacceptable. For the taxpayer, the day of the tax withholding personal income tax agent is the day of its payment (subclause 5, clause 3, article 45 of the Tax Code of the Russian Federation). If the taxpayer has violated the deadline for paying personal income tax, he has an arrears (Article 11 of the Tax Code of the Russian Federation). The tax authority, on the basis of this pass, issues to it a demand for the payment of the amount of tax and penalties accrued at the time of the demand. The taxpayer must comply with this requirement within 8 business days, unless otherwise specified. ResultsEach type of income has its own deadlines for paying personal income tax. For most incomes, including wages, personal income tax must be transferred no later than the day following the date of payment of income. personal income tax from vacation pay and hospital benefits transferred until the last day of the month in which the income was paid to the taxpayer. Self-employed persons and physicists who received income from the sale of property or won the lottery are required to independently calculate and transfer tax no later than July 15 of the year following the reporting year. |
