The list of income is not subject to taxation ndfl. What income is not subject to taxation

Income tax with salaries (NDFL), its size, calculation mechanism and existing benefits For payers are interested in all categories russian citizensSince the income of each person depends on its use.

NDFL: What is it?

Being basic obligatory taxNDFL is held almost with all types of income of an employed individual for some exception. There is a small list of government benefits and compensation not subject to income tax. The size of the tax rate varies from 9 to 35% and depends on the nature of the income. To find out which income tax with salaries should be accrued, we will deal with the peculiarities of its payment.

Residents and non-residents: Differences in the tax rate

The law gives clarification in determining the status of the Tax Resident, which is necessary for the correct calculus NDFLAfter all, the differences in the amount of tax rates in different categories of payers are very impressive.

The tax resident is a person staying on russian territory A total of 183 days from the last year.

It can be a citizen of Russia, a foreigner or a stateless person, that is, the status of the Tax Resident is assigned to any physical face, no matter how independence from its place of residence and the availability of citizenship.

It should be noted that the status is determined at the end date of the tax period by the summation method calendar days Payer stay in Russia for last year. In 183 days, the days of arrival and departure come.

Income tax tax residents is 13%. NDFL from incomes of a non-tax resident payer is 30% of the magnitude of earnings. The status establishment is performed periodically when the income is paid, it may change several times throughout the year.

Passed income

Accrued income tax produced on such income:

Salary accrued by the employment contract or contract;

Dividends of the part arrived owners of companies;

Renting property;

Implementation of property: premises, buildings, cars, valuable papers and shares in companies;

Winnings and prizes;

Material benefit (interest from deposits).

Income tax with salaries and non-taxable income

So, all the main accrued incomes of an employed citizen (salary, premium allowances, amounts of labor contracts, one-time promotion for the company's dedication and regional increase-in corrective coefficients) are subject to taxation.

But there is a list of payments not subject to income tax. Material assistance, alimony for the receiving parties, pensions, scholarships, one-time, state and weekend benefits when reducing the state or compensation for damage from injury and other compensation payments NDFLs are not subject.

Payment of income tax with salaries, rates and determination of the tax base are governed by articles 210, 217, 218-221, 224 of the Tax Code of the Russian Federation. Income tax is federal. Funds from its payment come to different budgets. Legislative taxes of tax subject to enrollment: 70% are received by budgets. russian subjects RF, 10% - budgets of settlements, 20% - municipal district budgets.

Calculation order

Income tax with salary is calculated in the following order:

Completely accrual for earnings for the reporting period;

The size of the accrued earnings is reduced by the amount of non-taxable income, if they were charged;

The taxpayer status is determined;

It is established whether the right payer has the right to deduct;

The total amount of accrued income decreases to the amount of tax deduction, if there is grounds for its application;

The income tax is calculated from the tax base: the resident pays NFFL in the amount of 13%, non-resident - 30%.

Tax deductions

Tax deductions play a big role in the calculation of NDFL, so it is necessary to find out the possibility of their use in terms of income tax. Tax deductions are standard, social, property and professional.

Law Installed standard deductions in sums of 500, 1400 and 3000 rubles.

Monthly deduction of 500 rubles. Meet:

Heroes of the USSR and the Russian Federation;

Participants of the Second World War and the fighting, retired military;

Disabled I and II c.;

Victims from the Chernobyl accident and on the "lighthouse" and others.

Parents of the two first minors are provided with a deduction of 1,400 rubles per each. It acts as he grow wages And, reaching 280,000 rubles, automatically excludes further action until the end of the financial period.

On a monthly deduction of 3000 rubles. they have a right:

Liquidators of accidents on the Chernobia and the "Lighthouse", which received disability or severe disease in these actions;

Parents or guardians of a disabled child, three or four children;

Disabled programs and participants with disabilities of other combat operations;

Tests nuclear weapons and etc.

If the payer falls under several preferential degrees, then the highest amount is taken into account, it is impossible to summarize. For example, income tax on the salaries of persons with disabilities decreases in the amount of 500 rubles, but if the disability was obtained in the elimination of the Chernobyl accident, then the deduction will be 3,000 rubles, and not 3,500 rubles. The law obliges the employer to take into account the standard deductions, the remaining types of deductions are controlled by the taxpayer themselves and are not provided. The implementation of the right to apply deductions is implemented by citizens by submission to tax inspection Declarations of income received or providing an application for incurred costs.

Features of tax apply

The most common income of earnings is ndfl rate in the amount of 13%. In addition to her, other tax rates are operating for different categories of payers and types of income:

9% - taxation of dividends with shares and own share of companies;

30% - the amount of tax for non-residents;

35% - NDFL, which are subject to winnings above 4 thousand rubles, as well as the material benefit from interest on bank deposits.

If the taxpayer has children, then monthly tax deduction For the reporting month - 1,400 rubles. on the 1st and 2nd imperfect child, 3000 rubles. - on the 3rd and subsequent children.

Income tax with minimal salary is paid in accordance with common orderSince any income is a tax base and is subject to NDFL.

The only parents (for example, a single mother) are legally eligible for a double deduction of 2,800 rubles, which is applied until the wage of level 2,80000 rubles is exceeded. In addition, the effect of this benefits is terminated when marriage is conclosed.

Return of NDFL

Russian legislation identified a number of conditions when the taxpayer has the right to return the amount of the NDFL paid from wages. This will be a social or property tax deduction. Naturally, there must be grounds for return. These include:

Buying or building housing;

Mortgage;

Teaching children or own;

Treatment and purchase of drugs.

To return the tax in the IFTS, it is necessary to submit a package of documents confirming the costs made with copies attached to them. It should be noted that the application occurs in the next fiscal year after a period in which costs incurred, and to get a refund, it is necessary to pre-make income tax with salaries.

Enterprises carry out NDFLs separately for each employee. The tax in the total amount is listed in the budget. It does not affect financial results Companies, reducing only the size of earlier employees. The organization itself is only a tax agent, acting as an intermediary, collecting a tax by summing it and listed to the budget.

Revenues not subject to taxation are such revenues that do not need to pay personal income tax or other.

The Tax Code made amendments that have entered into force from the beginning of this year. One such change concerns the procedure for exemption from NDFL when selling property and operates on property revenues acquired from 2016.

Basic Ndfl Amendments

Summarizing the changes made, you can draw the following conclusions:

Property duration

As for the term, the limit for finding property in possession, previously he was at least three years. However, the indicated did not concern the income received from the sale of securities, as well as from the sale of property that IP directly uses in their business.

Currently, the situation has changed and another taxation order has been established. Revenues are subject to exemption from taxes:

• from sale real Estate or shares in such property;
• from the realization of another property of the taxpayer.

As for the first group, exemption occurs under Art. 217.1. This is a new article. As for the second group, the release occurs according to the rules of paragraph 17.1 of Article 217. That is, for the second group, the same period equal to three years (or more) is preserved. Exceptions here are all the same: sale of securities and property directly used for business.

Minimum deadline

IN new article 217.1 The concept of "minimal timing of the object" was introduced. This concept is used in the Code and applies to general Rule. Summarizing, it can be said that the income that the taxpayer received after the sale of real estate can be exempt from the payment of the tax if he owned it during this very minimal limit or longer.

Such minimum timelines are now two: three years and five years.

Three years have been established for the following cases:

• the ownership of real estate was acquired in the process of inheritance or on the basis of an agreement of the gift from an individual, which is a close relative or family member;
• property was established on the basis of privatization;
• the taxpayer, which is a payer of rent, received ownership in accordance with the Treaty of Lifetime Content and Device.

For other cases, it will have to use a longer period - at least five years.

The subjects of Russia have the right to reduce the five-year term at least to zero. Do it they are eligible for all taxpayers or some categories and certain real estate objects.

The price of the contract

Here are some of them here:

• fee donors for Mother Milk, Blood and other assistance;
• grants obtained to support education, art, science, culture;
• alimony;
• international, Russian, foreign prizes issued for achievements in the field of education, literature, culture, media, in the field of science, in the field of technology. The list of premium is approved by the Government of Russia;
• one-time payments to family members of the deceased employee;
• one-time payment employee at the birth of a child and those that are paid during the first year of the child's life. The amount limit is 50,000 rubles;
• compensation to employees (family members) prices of vouchers to a sanatorium-resort institution (not tourist vouchers);
• scholarships to students, students, alternators, graduate students;
• the income of the members of the peasant (farmer) economy, which were obtained in KFC from the production and sale of agricultural products. This also includes production, processing, sales of agricultural products for five years, starting from the moment of registration of the entity of entrepreneurship;
• revenues that are obtained by an individual from the sale of billets from berries, mushrooms, nuts, etc.;
• revenues from the sale of fur, game and other products resulting from hunting.

List such income can be long. Art. 217 contains all nuances associated with certain profits not subject to NDFL, and if necessary, you can directly contact the Tax Code.

IP and its taxes: video

Sections:

This material will help to sort out the main issues that arise from taxpayers.

Income tax of individuals (NDFL) is one of the types of direct taxes in Russia. It is calculated as a percentage of the cumulative income of individuals without inclusion in the tax base of tax deductions and amounts exempted from taxation. NDFL is paid from all types of income received in the calendar year, both in cash and in kind. This, for example, salary and premium payments, revenues from property sales, intellectual activities, gifts and winnings, payments sick leave A number of taxpayers (including the payment of benefits for temporary disability to notaries by the tax agent recognized the notary chamber, and lawyers - the law office, the board of lawyers or legal consultation. They are obliged to calculate, keep and add to the NDFL () budget.

NDFL rate and deadline for submission of the declaration

The main rate of NDFL in Russia is 13%. For certain types of income installed. The amount of tax is calculated in full rubles, while the amount of the tax is rounded to the full ruble to the biggest, if it is 50 kopecks. and more ().

The main part of the NDFL (first of all, from wages) is calculated, is held and listed in the budget by the employer (tax agent).

Revenues from the sale of property are declared by the physician on their own. In this case, at the end of the year, the declaration is filled and the amount of tax is calculated, which the physical should be transferred to the budget. The declaration must be passed to the Tax Inspectorate at the place permanent residence (places for tax accounting) until the end of April of the year following the year of receipt of income.

Note that to submit a declaration of income received in 2018, it is necessary for individuals, it is possible to use new form Declaration. We need to pay tax no later than July 15.

At the same time, to submit a declaration on personal income tax only to obtain tax deductions at any time during the year. The deadline for filing the declaration does not apply to this case.

At the same time, since 2016, taxpayers who received income from which the tax agents did not hold the amount calculated and transferred information about them to the tax authorities, pay tax no later than December 1 of the year following the expired tax period on the basis of aimed tax authority Notifications about the payment of tax (and,). Thus, since 2017, it is not necessary to submit a declaration in the form of 3 ndfl in these cases.

Who needs to submit a declaration?

Ndfl payers are saline:

• tax residents of the Russian Federation;
• non-tax residents Russian Federation, in case of receipt of income in Russia ().

Recall that the tax residents are recognized by individuals, actually in the Russian Federation at least 183 calendar days within 12 of the following months ().

To serve the declaration should the saline, received:

• remuneration from individuals and organizations that are not tax agents, including income under hiring contracts or lease agreements of any property;
• revenues from selling their own property under the property of less than three years () or five years, and property rights;
• revenues from sources outside of Russia (with the exception of certain categories of citizens, in particular, military personnel);
• revenues from which tax agent tax was not retained;
• winnings from lotteries, tote, slot machines, etc.;
• revenues in the form of remuneration paid by him as heirs (successors) of the authors of the works of science, literature, art, as well as the authors of inventions, useful models and industrial designs;
• as a gift, real estate, vehicles, stocks, shares, shares from individuals (not close relatives) who are not IP.

In addition, the revenue declaration is served:

• physicians claiming a full or partial refund of the previously paid personal income tax;
• notaries engaged in private practice, lawyers, established lawyers and other individuals engaged in private practice;

Note that on behalf of a minor child At the age of 18, the income to be discussed by NDFL, the tax pays his parent as a legal representative ().

We will understand the examples when you need to submit a declaration, and when there is no.

The declaration must be submitted if:

• you rent an apartment. In many cities, the "hunt" is deployed on landlords who do not declare their income. However, many citizens still ignore this duty;
• you sold the car that was owned with your ownership of less than three years. Even if the amount of income you received is completely covered by deductible (for example, if the machine was sold in less than 250 thousand rubles) (). The declaration is needed in this case to apply deduction. If your income from the sale amounted to less than 250 thousand rubles, then the penalty for the non-division of the declaration will be minimal - 1 thousand rubles, since the unshaven amount of tax is not formed in this case. In the event that the taxpayer's income exceeded this amount, and he did not file a tax return, a penalty of 5% not paid in set time tax amounts payable on the basis of the declaration for each full or particular month From the day established for its presentation, but in the amount of not more than 30% of the tax payable ().
• you want to return the tax. For example, you bought an apartment or you paid for training and want to declare deduction;
• your loyal fan that is not your relative, gave you a car;
• the organization gave you a car. The fact is that gifts from organizations are taxed in the event that their value exceeds 4 thousand rubles. ().

The declaration does not need to be submitted if:

• you sold the car (or other property) in your ownership for more than three years;
• you work part-time in several places, as well as in civil-legal contracts, receive from remuneration organizations from which they have already kept tax. You can find out whether you have tax with you, you can, looking at the documents that accompanied the payment or request a 2-NDFL certificate. Employers and any sources of payments must keep the tax - this is their responsibility, the violation of which is fraught with fines;
• brother gave you a car. Recall that gifts from close relatives are exempt from taxation.

We will negate that the speech in the examples with gifts goes precisely about the things you received under the contract of donation.

One physical conveyed another free car. Both salines are tax residents of the Russian Federation, are not recognized by family members close to relatives. At what rate will the NDFL be calculated upon receipt of free property?

The income that occurs from the car being granted upon receipt of the car is subject to taxation of the NDFL at a tax rate of 13%.

Thus, individuals, which are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation, are recognized as NDFL taxpayers, as well as individuals who are not tax residents of the Russian Federation (). According to the object of taxation for individuals - tax residents recognize income received from sources in Russia and (or) from sources outside of Russia. At the same time, the income for the purpose of calculating NDFL recognizes the economic benefit in monetary or natural form, taken into account if its assessment is possible and to the extent that such benefits can be assessed and determined in accordance with (). According to the determination of the tax base, all income received by the taxpayer both in cash and in natural forms, or the right to order which he has arisen as well as income in the form material Profitdefined in accordance with. Thus, in the case under consideration, the gifted saline occurs in the form of a free car obtained.

The list of incomes not subject to taxation (exempted from taxation) NFFL is set. According to not subject taxation of NDFL (exempt from taxation) revenues in monetary and natural forms derived from individuals in the order of donation, except in cases of real estate donation, vehicle, stocks, shares, shares, unless otherwise provided.

Revenues received in the order of donation are exempt from taxation if the donor and gifted are members of the family and (or) close relatives in accordance with (spouses, parents and children, including adoptive parents and adopted, grandfather, grandmother and grandchildren, full and incomplete (having common father or mother) brothers and sisters) (). Because the donor and gifted in the situation under consideration are not recognized by family members and (or) close relatives in accordance with, the case under consideration does not fall under liberation due. Consequently, the income obtained in a natural form in the form of a car in the order of donation, the income tax is subject to NDFL. In this case, the gifted in this case must independently calculate and pay the NDFL ().

With direct reading of this provision, it can be concluded that it is to be applied only in cases when an organization or the physical is in the role of a donor in the status of IP. At the same time, special rules for determining the tax base for personal income tax for income in the natural form, obtained in the order of giving from individuals (not individual entrepreneurs), not installed. In addition, tax legislation does not clarify what exactly the documents must be confirmed by the cost of the gift. At the same time, the controlling authorities explain that the tax base In relation to the case under consideration, it is calculated by the taxpayer based on the prices of prices on the date of the same or similar property and property rights. If the price of the car under the donation agreement corresponds to the above prices, the cost of the gift specified in the Darment Treaty (,; ,; ,; ,; ,;) was taken to calculate the tax base for NDFL. Note that, according to the tax authorities, the revision of the declaration results of the income taxpayer in the form of the property received as a gift is unacceptable ().

In addition, the gifted should not later than 30 April 2019 (according to the income received in 2018) submit to the tax authority at its own account of the tax declaration of software (,). In accordance with total amount tax calculated on the basis of tax Declaration, paid at the place of residence of the taxpayer on time no later than July 15, following the expired tax period.

Close relatives concluded a contract of donation among themselves. At the time of the certificate of the transaction, the notary was not requested by the sides of any additional documents confirming close relatives (such as birth certificates, marriage certificate, etc.). Are the parties to the contract or one of the parties to submit to any state bodies Documents confirming close relatives to gifted not paying Ndfl?

Authority to monitor compliance with legislation on taxes and fees, for the correctness of calculation, completeness and timeliness of payment (transfer) of taxes in budget System RF taxes, including the right to hold tax audits, require the elimination of identified violations of the legislation on taxes and fees and monitor the fulfillment of these requirements, collect arrears of taxes, as well as appropriate penalties, interest and fines are subject to the competence of tax authorities (, Article 6-7 of the Law of the Russian Federation of March 21, 1991. № 943-I "").

Separate representatives of the regulatory bodies in such situations are recommended to submit documents (information) to the tax authority (information) confirming the relationship between the donor and apparable, but such a submission is not mandatory, the legislation does not establish sanctions for failure to submit to the tax authority by the taxpayer who received income in the form of an apartment in the tax authority or other real estate, documents that confirm his close relationship with the donor.

Additionally, we note that, as it follows, the physically received income, which are exempt from the tax of the NDFL in accordance with, are not obliged to submit to the tax authority the tax declaration on personal income tax in connection with such an income.

Thus, the physical, who received property from a close relative (apartment) as a gift, is not obliged to submit to the tax authority (as well as in other state bodies, organizations or their officials) Documents that confirm close relationship with the donor to exemplate the income from the tax of NDFLs. At the same time, it is entitled to submit such documents (copies of their) on their own initiative (a copy of the birth certificate, a copy of the marriage certificate, etc., depending on the kinship). The tax authority has the right to request from the taxpayer explanations (documents) in connection with the receipt of such an income taxpayer in the form of property obtained in the order of donation and lack of payment of NDFL From this income ().

Two citizens want to issue an equivalent agreement of the Apartments (without surcharge). The first citizen is the owner one-bedroom apartment Less than three years and received a property deduction in full on this apartment. The second citizen is the owner three-bedroom apartment For more than three years, the property deduction did not receive. Both citizens point out the same cost in the cash contract and for a two-room, and for a three-bedroom apartment - 2 million rubles. Will it be necessary and in what size to pay to each of them Ndfl?

According to the contract, each of the parties undertakes to transfer one product to the property in exchange for another (). In accordance with the Mena Treaty, the rules on the purchase and sale are applied if it does not contradict the rules and the essence of exchanges. At the same time, each of the parties is recognized by the seller of the goods, which it undertakes to convey, and the buyer of the goods, which she undertakes to accept in exchange. In accordance with, if it does not follow other, goods to be exchanged from the exchange agreement, are expected equivalent.

Thus, under the agent of the Apartments, each of the parties is recognized by the seller of his property and at the same time - the buyer of the property obtained in exchange.

Accordingly, for the purposes of tax NDFL Menu, one should be considered as two counter operations on the sale of property under one transaction with payment in kind to which general rules NFFL covers, including the procedure for the use of property tax deductions (). Therefore, when making the Mena, the tax base is determined by each party of the exchange agreement (). The sum of the income tax income obtained under the Apartment Agreement is determined on the basis of the cost of the apartments specified in the contract.

Considering the term of finding the exchange objects, one of the parties to the exchange agreement, which owns the apartment for more than three years, is released from the payment of personal income tax from the revenue from the implementation of the three-room apartment in the implementation of the exchange operation.

The second side of the exchange agreement has the right to use property tax deduction in its choice when selling a two-bedroom apartment, the amount of which is no more than 1 million rubles. With regard to revenues received from the sale of an apartment, or reduce revenues from the sale of this apartment for the amount of expenses related to its acquisition, provided that these expenses are documented. At the same time, claim to receive property tax deductions in connection with the acquisition of an apartment under the Mena Treaty in the amount of actually produced costs, but not more than 2 million rubles. Can only physically, which did not use this right.

My parents had 2 rooms in the hostel. One room belonged to them 1/2, and the second one - my minor son (he is 6 years old). They sold these rooms and bought an apartment, respectively, a child now 1/3 shares in the apartment. I have a question: whether it is necessary to hand over the declaration for the sale of a share of minors.

Thus, on behalf of a minor child who received taxation to be taxed from the sale of real estate (in case this property belonged to him on the right of ownership of less than three years), the tax declaration is filled and signed by his parent as a legal representative of his minor child.

With declaration specified income A minor child has the right to receive property tax deductions due to the implementation and acquisition (provided that the share of the apartment was purchased in the same year and earlier this tax deduction was not provided).

An application for the provision of deductions for the cost of the purchase of 1/3 of the apartment's share is also filled and signed by the parent of a minor child.

The obligation to pay this tax must be executed in the established tax legislation term. Payment document The tax payment is made in the name of a minor child and signed by a legitimate representative of the child. The payment of tax on behalf of the child also provides its legal representative at the expense of personal funds.

I want to get a property deduction when buying an apartment, except for the main place of work, I am an IP. You need to submit two declarations "about income" (as a physical property deduction And how are IP), or all income can be specified in the same declaration?

The person recognized by the taxpayer for one or several taxes, which does not carry out operations, as a result of which the cash flow at its accounts in banks (at the organization's office), and does not have tax objects on these taxes, represents. The Unified Tax Declaration is submitted to the tax authority at the place of residence of the individual, no later than the 20th day of the month following the past quarter, half a year, 9 months, calendar year ().

The tax declaration seems to be indicated by the INN. The taxpayer signs the tax return, confirming the accuracy and completeness of the information specified in the tax declaration ().

For the purposes of a uniform approach to the procedure for providing the most demanded social and property tax deductions, as well as the return of the excessive paid NDFL, the Federal Tax Service of Russia sent lists and samples of filling documents attached by taxpayers to tax declarations on the income tax ().

Property tax deduction may be provided:

• at the end of the appropriate tax period after submitting the taxpayer of the tax declaration on personal income tax (in this case cash transfer to the taxpayer directly to the tax authority) ();
• before the end of the appropriate tax period (in this case, the deduction is provided to the Tax Agent) ().

And if in the tax period, the property tax deduction cannot be used completely, its residue can be transferred to subsequent tax periods until its full use.

The main rate of NDFL in Russia is 13%.

The tax rate is set in the amount of 35% in relation to:

• the cost of any winnings and prizes received in conducting competitions, games and other events in order to advertise goods, works and services, in terms of exceeding 4 thousand rubles;
• interest income on deposits in banks in terms of exceeding the sizes specified in (for example, for ruble deposits - the refinancing rate is + 5%);
• the amount of savings percentage in obtaining taxpayers of borrowed (credit) funds in terms of exceeding the dimensions specified in (for example, for interest expressed in rubles - 2/3 of the refinancing rate over the amount of interest, calculated on the basis of the terms of the contract);
• in the form of fees for the use of funds of credit consumer cooperative members (shareholders), as well as interest for the use of agricultural credit consumer cooperatives of funds attracted in the form of loans from members of the agricultural credit consumer cooperative or associated members of the agricultural credit consumer cooperative, in terms of exceeding the amount of the specified fee , interest accrued over the amount of the board, percent, calculated on the basis of the refinancing rate + 5%.

The tax rate is established in the amount of 30% for all income derived by non-tax residents of the Russian Federation, with the exception of revenues obtained:

• in the form of dividends from participation in activity russian organizationsfor whose tax rate sets in the amount of 15%;
• from implementation labor activityfor which the tax rate is set in the amount of 13%;
• from the work of work as a highly qualified specialist in respect of which the tax rate is set in the amount of 13%;
• from the work of employment by participants in the state program to assist voluntary relocation in the Russian Federation of compatriots living abroad, as well as members of their families, jointly transferred to the permanent place of residence in Russia, in respect of which the tax rate is established in the amount of 13%;
• from the execution of labor duties by members of the crews of vessels floating under the Russian Flag of the Russian Federation, in respect of which the tax rate is established in the amount of 13%;
• from labor activities by foreign citizens or stateless persons recognized as refugees or received temporary asylum in the territory of the Russian Federation, in respect of which the tax rate is set in the amount of 13 percent;
• in the form of dividends on shares (shames) of international holding companies, which are public companies on the day of the decision of such a company about the payment of dividends in respect of which the tax rate is set in the amount of 5%.

The tax rate is set in the amount of 9% for interest in the form of interest on mortgage bonds issued until January 1, 2007, as well as on the income of the founders trust management Mortgage coating obtained on the basis of the acquisition of mortgage certificates of participation issued by the Mortgage Manager until January 1, 2007.

Revenues exempted from taxation

As a rule, the question of imposing or not tax payments is solved by the source of this payment. However, if this source is not an organization, then know what income is exempt from taxation, it is necessary.

Not subject to taxes, in particular, the following types of income of individuals:

• public benefits, with the exception of temporary disability benefits (including a childcare allowance), as well as other payments and compensation. At the same time, the benefits not subject to taxation include unemployment benefits, pregnancy and childbirth;
• pension Pension Pension and insurance pensions, fixed payment for insurance pension (taking into account the increase in fixed payment to the insurance pension) and accumulative pension;
• the sums of one-time payments (including in the form of material assistance), carried out, for example:
  • employers family members of the deceased worker, a former employee who retired, or an employee, a former employee who came to retire, in connection with the death of a member (members) of his family;
  • employers to employees (parents, adoptive parents, guardians) at birth (adoption (adoption) of a child paid during the first year after birth (adoption, adoption), but not more than 50 thousand rubles for each child.
• scholarships;
• the incomes of taxpayers received from the sale of corrupted industrial farms located in the territory of the Russian Federation, livestock, rabbits, nutria, birds, wild animals and birds, livestock products, crop production, flower growing and beekeeping both in natural and processed form;
• income of the members of the peasant (farmer) economy;
• revenues obtained by residents of residents of the Russian Federation, from the sale of real estate facilities, as well as a share in this property that were owned by the taxpayer for three years and more (either five years), as well as the sale of other property that was owned by the taxpayer for three years and more (this does not concern the sale of securities);
• incomes in monetary and natural forms obtained from individuals in the order of inheritance, with the exception of remuneration paid to the heirs (successors) of the authors of the science, literature, art, as well as discoveries, inventions and industrial designs;
• revenues in monetary and natural forms derived from individuals in the order of donation, except for cases of real estate, vehicles, shares, shares, shares. Any gifts (including apartments and cars) are exempt from taxation if the donor and gifted are members of a single family and (or) close relatives (spouses, parents and children, including adoptive parents and adopted, grandfather, grandmother and grandchildren, full and unrolled (having common father or mother) by brothers and sisters);
• prizes in monetary and (or) genuine forms obtained by athletes;
• the amount of taxpayer training fees;
• revenues not exceeding 4 thousand rubles, obtained for each of the following reasons for the tax period:
  • the cost of gifts received by taxpayers from organizations or IP;
  • the cost of prizes in monetary and natural forms obtained by taxpayers in contests and competitions;
  • the amounts of material assistance provided by employers to their employees, as well as former employees who quarreled in connection with a retirement retirement or by age;
  • reimbursement (payment) by employers to their employees, their spouses, parents and children, former workers (retirees by age), as well as disabled costs of the funds acquired by them (for them) of medications appointed by them by the attending physician. Tax exemption is provided in the presentation of documents confirming the cost of buying these medicines;
  • the cost of any winnings and prizes received in conducting competitions, games and other events in order to advertise goods (works, services);
  • the amounts of material assistance provided by the disabled public organizations of persons with disabilities;
• means of maternal (family) capital;
• revenues of soldiers, sailors, sergeants and foreman passing military service By call, as well as persons designed for military fees, in the form of money allowance, daily and other amounts received at the place of service, or at the place of military fees;
• amount of partial payment at the expense of funds federal budget the cost of the new vehicle within the framework of the experiment to stimulate the acquisition of new TS instead of the separation and recycled;
• employer Contributions for Cumulative Part labor pension, in the amount of paid contributions, but not more than 12 thousand rubles. per year per each employee, in favor of which the contributions paid by the employer.

A complete list of income released from taxation is contained in.

The obligation to pay income tax in individuals who have the status of Russian tax residents, if income is recognized by the law of taxation. However, some income is not subject to NDFL taxation.

In this article, we will get acquainted with the question of which revenues are subject and not subject to personal income tax in 2018.

Types of income and status of individuals

In order to understand which payments need to pay income tax, and from what no, it is necessary to take into account the status of an individual. Pay tax on income from any sources on the territory of the Russian Federation should persons with the status as a resident and no resident.

Revenues that are not subject to NDFL, do not depend on whether the face of the resident is or not.

Payments taxed by ndfl

IN Tax Code The Russian Federation has a fairly wide range of incomes of individuals who are subject to NFFL taxation. According to Article 208 of the Tax Code of the Russian Federation, such payments include taxable income tax:

• funds that were obtained under the property rental agreement at an individual;
• money that were obtained from selling their own property, shares or securities;
• wages (including other forms of employee remuneration) and money for the performance of work or the provision of services;
• income in the form of dividends and interest that receive from Russian and foreign companies and organizations.

It should be noted that in Chapter 23 of the Tax Code of the Russian Federation there is a list of income requirements that fall under the taxation and which are not subject to NDFL in 2017.

Revenues that are not subject to income tax

Information on payments that are not subject to income tax is contained in Article 217 of the Tax Code of the Russian Federation. This applies to all physicals. Status in this case is not taken into account. Disposal of payments helps to avoid disputes with tax service employees.

Both accountant, and the employee should know which payments are not subject to NDFL in 2018. All incomes, non-taxable income tax, we collected in the table below.

Table. Revenues that are not subject to NDFL in 2018

The payments contained in the table do not require the payment of NDFLs as residents and non-residents of the Russian Federation.

New types of income that are not subject to NDFL

Article 217 of the Tax Code of the Russian Federation was supplemented by some new items:

• a lump sum additive to the pension (paragraph 8.5 of Art. 217 of the Tax Code of the Russian Federation);
• monthly payments to military veterans (paragraph 69 of Art. 217 of the Tax Code of the Russian Federation);
• payments to some self-employed, namely: nurses, tutors, housekeys, cleaners if they report to the tax authorities about their lesson (paragraph 70 of Art. 217 of the Tax Code of the Russian Federation).

At the end, we add that in Help 2-NDFL not taxable income needs to be reflected if:

• the tax code has a limit on a non-taxable income;
• there is a separate code.

In any other situations, indicate payments without tax in the Help 2-NDFL there is no need.

The article is edited in accordance with the current legislation 04.06.2018

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Citizens receiving of various types Revenues in cash or in common form are obliged to list the tax from the income received (NDFL) into the budget. However, in some cases, the resulting income may be recognized as exempted income tax. More about this - in our current article.

NFFL income

IN common order payer NDFL recognized individualreceiving income from various sources both on the territory of the Russian Federation and beyond. Paying tax is obliged both citizens of the Russian Federation and non-residents. For the first category of persons, the tax rate is provided 13%, for the second - 30%.

As a rule, the tax in the budget lists the taxpayer (the person who received income), and tax agent. For example, the obligations to pay NDFL for an employee carrying an employer, while the employee receives the amount of remuneration "on the hands" of the tax.

At the same time, the taxpayer can be released from the payment of the tax in the case when its income is recognized by non-taxed personal income tax.

General list

In the NK (Art. 217) is presented full list revenues that are considered non-taxed personal income tax. Conditionally can be divided into categories:

• social revenues (pensions, benefits, one-time material aid etc.);
• grants and payments received by persons as supporting activities in educational and scientific fields;
• payments to employees at the expense of employers (the cost of sanatorium-resort vouchers, medical service, travel expenses etc.);
• alimony;
• income of farms;
• prizes and gifts up to 4,000 rubles.

Information about the main types of income, the recipients of which may not be paid by NDFL, is represented as a table.

Example number 1.

According to accounting policies JSC "Mega Stroy" at the enterprise installed the norms of daily trial on a business trip - 925 rubles. According to the NK, the amount not taxable should not exceed 700 rubles.

10/08/16 Specialist of the planned department of OA "Mega Stroy" Petrakov S.D. Directed on a business trip to Tula for 3 days (October 10 - 12, 2016). 14.10.16 Petrakov provided an advance report in the accounting department "MEGA", which indicates the total amount of daily 2775 rubles. (925 rub. * 3 days). Based on the document, the Mega Stroy accountant is calculated:

• tax

700 rub. * 3 days \u003d 2.100 rubles;

• amount to taxation

2.775 rubles. - 2.100 rubles. \u003d 675 rubles;

• petrakov's income tax

675 rubles. * 13% \u003d 88 rubles.

The amount of tax (88 rubles) is listed by the Mega Stroy accountant in the budget on the day of reflection of expenses advance report - 14.10.16. On the same day, Petrakov compensated for travel expenses in full (2.775 rubles).

Scholarships, grants, charity

All payments received by students in the form of scholarships are not subject to NDFL. This rule concerns students of higher education institutions, as well as students undergoing postgraduate training. Scholarships were liberated from NDFL:

• students of universities, vocational schools, technical schools, listeners of spiritual seminaries, residents, graduate students, doctoral students, students of research institutes;
• students in the direction of employment service;
• established by the President of the Russian Federation, federal or local authority.

The state provides comprehensive assistance to the development of research activities, as well as activities in the field of art, culture and education. In this regard, the funds received by persons in the form of grants for the development of the above directions, taxation is not subject to tax. In particular, if you have received income under the contract with the Russian Scientific Fund (RNF), the amount of such income tax is not subject.

You are exempted from paying tax in the case when you have received income from a charitable organization, in particular:

• in the form of scholarships;
• as payment to orphans, poor children;
• in the form of humanitarian aid (both in genuine and in cash).

Revenues of joint-stock companies

In general, all revenues received by shareholders in the Company's activities are subject to inclusion of NFFL. Exceptions are the following cases:

• income was obtained due to the revaluation of the value of fixed assets and only if they are obtained in the form of additional shares and are considered distributed;
• income as a result of the reorganization of the Company followed by the distribution of shares.

Revenues of agricultural purposes

Agricultural activities in the Russian Federation is one of the priorities state support. For individuals and entrepreneurs working in the field agriculture, preferential programs and special modesallowing to reduce the tax burden. Also farm farms may not pay personal income tax on the income obtained as a result of activities. The table below shows the consolidated information on inclusion of personal income tax for agriculture.

Prizes and gifts

Revenues received in the form of prizes and gifts are not taxed subject to certain conditions. In particular, you may not pay a prize tax resulting from sports competitions (championships, championships, Cups organized by the local or federal government).

At the same time, in general, the prize is taxed, the value of which exceeds 4,000 rubles. This rule also applies to gifts in the form of gifts. Thus, you may not pay the tax if within the framework of the specified amount you received a gift from an organization or IP or a prize as a result of a draw, an advertising campaign. Not only taxes are taxed in cash, but also property prizes ( appliances, electronics, etc.).

Revenues of non-residents

In general, the income of non-residents are subject to NDFL at a rate of 30%. But in certain cases foreign citizens Can be released from paying tax. For example, if a contract for avoiding double taxation was signed between the Russian Federation and the foreign state, the non-resident who received income in the Russian Federation, the payer of NDFL is not recognized.

The situation is quite common when employees of Russian companies work abroad and receive monthly income in the form of salary. In this case, the amount of income is not taxed. If an employee is a citizen of the Russian Federation, then the tax for itself is obliged to pay independently in the prescribed manner. If the employee is recognized as a non-resident, then the tax is held with it according to the law foreign State. This rule complies with the principles of avoiding dual taxation.

Example number 2.

Russian company "Factor" hired employees to work in Poland. A civil law contract concluded between the factor and employees. Employees permanently reside in Poland and receive income in the form of a salary paid by the "factor".

Since the source of employees' income is the Russian Federation, then the NDFL is not necessary in this case.

The question is - the answer to tax NDFL

Question: Molotov N.D. I received the payment from JSC "Stem" as compensation for moral and material damage due to the accident in production. Is the payment of Molotov NDFL?

Answer : This payment is attributed to the category of compensation and taxation of NFFLs is not subject to.

Question : In August 2016 Flower K.D. Appointed payment in the amount of 2.140 rubles. As a penalty. The payment of pencils is associated with a violation of the contract concluded between the flowering and Prague JSC. Is the payment of NDFL?

Answer : Penios are not attributed to the list of income released from taxation. In addition, getting penalties is recognized as an economic benefit. In this regard, the penalty received by the flower is subject to personal income tax.

Question : The Russian company "Orel" opened a representative office in Prague. Sergeyev N.G. was appointed director of the representative office (Citizen of the Russian Federation), receiving a monthly income in the form of salaries according to a staffing schedule. Is it necessary to hold the NDFL with the salaries of Sergeeva monthly to hold the Eagle?