Revenues to be taxed. NDFL (income tax)

Hospital is subject to NDFL);

2) compensation paid in accordance with the legislation of Russia (federal, regional or local) and related:

by the decision of the court, the Fisliso receives compensation for real damage caused to him and judicial expenditures. These amounts are not subject to NDFL. Letter of the Ministry of Finance of Russia dated 13.03.18 No. 03-04-05 / 15295.
with reimbursement of harm caused by injury or other damage to the health of a citizen. These compensations are not subject to personal income tax only within the limits established by Civil Code RF (letter FTS dated 21.10.2011 No. EF-3-3 / 3456). Reimbursement is subject to lost earnings and additional expenses caused by health damage (). The procedure for calculating the lost earnings is established in Article 1086 of the Civil Code;
with the execution of employment duties (including moving to work to another locality and compensation for travel expenses);
with the dismissal of employees (with the exception of compensation for unused vacation);
with free provision residential premises and communal services, fuel or corresponding money compensation;
with compensation for other expenses, including the costs of improving the professional level of employees;

3) alimony;

4) grants ( gratuitous assistance, not subject to NDFL), which are provided:

to support science and education (culture and art) in Russia;
organizations (international and (or) Russian) included in the lists approved by the Government: Resolutions of July 15, 2009 No. 602, from 28.06.2008 No. 485;

5) one-time payout (including in the form of material assistance is not subject to NDFL):

employees (including former employees who have retired) in connection with the death of close relatives, as well as family members of the deceased employees (including former employees who retired). Such payments are not taxable in full without restrictions (the letter of the Ministry of Finance of 06.08.2012 No. 03-04-06 / 6-217);
employees (parents, adoptive parents, guardians) during the first year after birth (adoption) of the child (within 50,000 rubles per child). Limit of 50,000 rubles. Apply to each of the parents separately (emails of the Ministry of Finance dated September 26, 2017 No. 03-04-07 / 62184 and FTS of 05.10.2017 No. GD-4-11 / 20041); Letter of the Ministry of Finance of the Russian Federation of 21.03.18 No. 03-04-06 / 17568

6) scholarships paid by higher and medium educational institutions;

7) the cost of the employee issued and the members of his family of vouchers to sanatorium-resort treatment or recovery in the Russian sanatorium (if the ticket was acquired due to retained profits);

8) Daily diurns within 700 rubles. per day in Russia and 2500 rubles. During the day of staying in long-standing;

9) compensation for the organization of documented employee expenditures (their spouses, children, parents), former employees (retirees in age), as well as disabled people acquisition of medicinesappointed by attending physicians (within 4000 rubles per year);

10) material aid employees and former employees who resigned in connection with retirement retirement or disability (within 4,000 rubles per year);

11) cost of treatment (medical care) employee, members of his family, as well as former employees who fired in connection with retirement. Such income is not subject to personal income tax, provided that the organization paid treatment ( medical service) Due to the profit remaining at its disposal after payment of income tax (para. 1 p. 10 of Art. 217 NK). You can use on the specified objectives as the profit of the current year, remaining after taxation and the retained earnings of past years.

(Letter from the Ministry of Finance of 08/16/2012 No. 03-04-06 / 6-244). At the same time, exemption from NDFL is binding not to a decrease in the tax base for income tax, but with the availability of the organization of funds left after payment of the income tax sufficient to pay for treatment (medical service) (letter of the FTS dated 08/23/2012 No. AC-4-3 / 13953).
. . . . . . . . . . . . .

13) revenues from sales grown in personal subsidiary farms animal husbandry (both in a living and slaughter products in cheese or recycled form), crop production (both in natural and processed form).

Revenues from the sale of agricultural products from citizens are not subject to NDFL. But there is a condition: the seller must have a document that confirms that he produced (raised) products on the land belonging to him. Such a document issues the Board of the Horticultural, Gardening or Dacha Non-Profit Association or the rural settlement. In Help, specify the size of the site. Help is written in free form.

Note: Square land plot There must be no more than 0.5 hectares. See Article 2 and paragraph 5 of Article 4 of the Law of July 7, 2003 No. 112-FZ.

The seller should always have a document confirming the right to benefit, then the NDFL does not have to pay him. If the seller does not have such a document, from income from the sale of agricultural products, he is obliged to pay NDFL himself and hand over the 3-NDFL Declaration.

. . . . . . . . . . . . .

44) NDFL from the cost of dinners for seasonal employees No need to hold. Payment for the nutrition of workers who are occupied on seasonal field works are not subject to NDFL (clause 44 of Art. 217 NK). But only in cases where two conditions are met:

seasonal work, that is, due to climatic and other natural conditions Employees perform work in the period up to six months (art. 293 TC);
the conditions for seasonal work schedule follows from the employment contract (Art. 294 of the TC).

If the conditions for the work of your employees correspond to seasonal, then do not hold the personal income tax from the cost of their nutrition (the letter of the Ministry of Finance dated 04/06/2018 No. 03-04-06 / 22896).

. . . . . . . . .

70) income in the form of payments (remuneration) obtained by individuals who are not individual entrepreneurs from individuals For providing them the following services For personal, home and (or) other similar needs:

on the supervision and care of children, patients with persons who have reached the age of 80, as well as other persons in need of constant unauthorized care for the conclusion of a medical organization;
on tuting;
cleaning residential premises, housekeeping.

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What payments to hold ndfl

It depends on what payments need to hold ndfl, software, so define:

is your organization in this type of payments;
what status has an income recipient:, as well as the source of their income;
lie included this species Payments to the object of taxation.

The object of taxation for residents are both income derived from sources in Russia and income received from sources outside of Russia (p. 1 NK). The object of taxation for non-residents is only income received from sources in Russia (paragraph 1 of Art. 209 NK).

Revenues from sources in Russia

1. Revenues received from russian organizations and entrepreneurs, as well as permanent offices of foreign organizations in Russia, in the form:

dividends;
insurance payments upon the occurrence of the insured event;
benefits, pensions, scholarships and other similar payments.

2. Revenues for the execution of labor duties, the work performed, the service provided or other action performed in Russia. For these payments, the actual location of the source of payment of income does not matter. It is important where a person worked - in Russia or abroad.

From this rule there is an exception. The incomes of the leaders of Russian organizations and the permanent missions of foreign companies, as well as members of their board of directors, are recognized by the sources in Russia, even if the activity actually was carried out abroad. Where did payments from, in this case also does not matter.

3. Revenues obtained in connection with the use in Russia:

property (for example, rental payments);
copyright and related rights.

4. Revenues from the sale of property located in Russia (including valuable papers, share in the authorized capital and rights of claim).

5. Revenues from the use of vehicles for transportation to Russia and from Russia, as well as on its territory.

6. Other types of income related to activities in Russia.

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Situations for obtaining income by the employee or payments to the individual, whether to keep NDFL

Payments to employees

Is it necessary to keep NDFL with amount of remunerationwhich the employee receives under the contract for accommodation on his personal advertising car
Hold NDFL from an interest-free loan when returned employee. According to the employee, the loan amount is transferred to another citizen who does not have any relationship with the organization
Hold NDFL with a positive difference between the amount of the issued and returned loan. The lender is an employee of the organization. The loan agreement is concluded in foreign currency, calculations between the parties are conducted in rubles
Is it necessary to keep NDFL with payments to employees, engaged in public works. Partly payments are financed by budget funds
Is it necessary to keep NDFL with the amount of average earnings paid during military fees Officer organization
Salary I. compensation payments, accrued deceased employee. Organization - tax agent pays unclaimed sums to relatives of the deceased
From what amount of the daily lifting ndfl if an employee was sent to a new business trip on the same dayWhen arrived from the previous business trip. Daily for this day he paid in double size (for each business trip)
Compensation for the loss of professional working capacity. Compensation is paid on the basis of industry tariff agreements
Income in kindIf, in addition to these income, the employee receives only a manual at the expense of FSS of Russia, freed from taxation
Compensation payments employee according to the settlement agreement
The amount of promotion paid by the employee - a member of the people's squad.. Promotion pay at the expense of subsidies from the local budget, which the organization receives by agreement with the city administration

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Payments for employees

NFFL and contributions to SROwhich the organization pays for its appraisers in self-regulatory organization Estimates (SRO). The organization is evaluating
Lee with the amount of contributions that the organization pays for its employees under contracts of non-state pension provision
Lee need to hold NDFL with employeesIf the organization paid goods (work, services) for their juvenile children

Payments for civil law agreements

NDFL from citizen's income under the rental agreement. The organization rents property from a citizen who is not an entrepreneur
Sale of property under the Commission agreement. The organization concluded with a citizen agreement in which she acts as a commission agent
Payments for agency agreement. Organization on its own behalf, but on behalf of a citizen, leases the premises belonging to him. Rent comes to the account of the organization
Compensation of expenses Artist for the civil-law contract on the performance of work (service). The organization pays compensation in addition to remuneration
NDFL when buying a car from a citizen
Do I need to hold ndfl when purchased from the population of recycling (scrap metal, waste paper, etc.)
NDFL when returning a loan. An employee returns a loan obtained in cash, shares of other organizations
Receivableslisted after the expiration of limitation (for example, if the organization provided a citizen a service that an individual for one reason or another did not pay)
Bonuses of individual - Buyer as part of the loyalty program, if bonus map The seller does not release. Bonuses are credited to the electronic account of the buyer

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Payments to founders

NDFL with payments to founders with decreasing authorized capital NFFL is subject.
The property created by the contributions of the founders belongs to the Company on the right of ownership (paragraph 1 of Article 66 of the Civil Code). So, funds are paid by reducing property, which is the property of the organization, and not its founders. Revenues received by a citizen with a decrease in the authorized capital in the list of Article 277 are not specified.
NDFL from the cost of the share received by the founder when liquidation, OOO. The liquidated organization is the founder of another organization. The share in another organization is distributed between the founders of the liquidated organization in proportion to their shares.
When liquidating the organization, participants (founders) are entitled to obtain a part of the property remaining after settlements with creditors (paragraph 7 of paragraph 1 of Art. 8 of the Law of 08.02.1998 No. 14-FZ). Ndfl need to hold From all the income of a citizen paid to him both in cash and in kind (Art. 209, paragraph 1 of Art. 210 NK). At the same time, the income is recognized to obtain economic benefits (art. 41 NK).
NDFL S. the difference between the initial and new The nominal value of the share (shares) of the founders of the organization. The difference was formed with an increase in the authorized capital at the expense of retained earnings.
NDFLs are not subject to the income of the founders obtained from increasing the nominal value of their shares (shares) if the authorized capital has changed due to the revaluation of fixed assets (paragraph 19 of Art. 217 NK). If an increase in the nominal value of shares (stocks) has led to an increase in the authorized capital due to the retained earnings, this benefit is not applied. With the amount of income received Ndfl must be held On the general reasons (Art. 209, paragraph 1 of Art. 210, paragraph 1 of Art. 226 NK).

Damage compensation

Prizes and winnings

Lee is needed NDFL from the nominal value of cash certificateswhich the organization issues as prizes when conducting promotions.
Prizes that the saline are obtained during the promotional events, released from NDFL Only if their cost does not exceed 4000 rubles. (paragraph 28 of Art. 217 NK).

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Additional links on the topic

The NDFL rate depends on the type of income and the status of an individual. In which case, what tax bet to choose - look at the table of bets

Starting entrepreneurs are thinking how to legally avoid paying taxes. The opening of the business involves a lot of bureaucratic obstacles. The tax burden at the beginning for some IP is not sought.

Opening IP in 2017, you can take advantage of the unique possibility of exemption from taxes. This will allow stronger to stand up and ensure a good economic foundation - the basis of the entrepreneurial career in the future. During this period, the market is being mastered faster and the love of consumers is won.

The state is ready for losses for the sake of maintaining small businesses. The estimated "non-owner" will be about 250 billion rubles. This legislation and the grace period for IP can be attributed to state investments that increase the number of existing PI. Registered entrepreneurs will increase the country's budget in the future, increasing social and economic level population.

The law does not apply to the previously registered IP or Piz.litz, who have already received the status of an entrepreneur. They will pay tax within the action of everything preferential period.

Taxation of IP.

Before considering the release of IP from taxation, it should be aware of what payments it should contribute. Payments to the State Budget share:

Income taxes: temporary, potentially possible, real.
Real estate taxes that are used for business purposes.
Taxes on the amount of goods and services are implemented - VAT.
Taxes with fiz.litsa: land, transport, etc.

Businessman on the floor

IP, which during registration remained on general mode Tax paying cannot be released from tax burden. Compulsory payments will be NDFL, property tax.

There are amendments for VAT:

not paid by entrepreneurs with taxable revenue to 2 million rubles in three months;
cancelled for non-defined activities provided for Art. 149 NK (medical services pregnant women, sales of prosthetic and orthopedic products);
for exporters and participants in foreign trade transactions, a zero rate on export operations is applied.

The possibilities of exemption from taxes are significantly expanding during the transition to special modes.

Special tax regimes

Special tax regime Allows you to reset the VAT rate, personal income tax and property tax. However, there are reservations for each mode. For example, an entrepreneur at USN pays a real estate tax that takes part in doing business and falls a regional list of compulsory taxation.

Exemption from taxes provided common systemdoes not mean the lack of mandatory payments. SP on special mode should be paid to the state. Budget taxes related to the conduct of commercial activities:

on USN, Eschn object taxation will be revenue or real profit;
on UNVD and PSN, the tax calculates the FTS using the basic profitability and calculating the potential income;

USN

Simplified tax system The most popular among IP. It carries a small tax burden and is simple in reporting.

The entrepreneur lists taxes in the state budget and extrabudgetary state funds. Insurance contributions Make up 30% of the paid salary of all employees.

The tax rate on the USN "Revenues" is 6%, since last year in some regions - 1%. For USN "Revenues - expenses" payments are charged at a rate of 15%, and in regions 5-15%. Additional advantage There will be a decrease in advance payments due to the listed insurance premiums. IP can cut single tax by 50%. An entrepreneur without hired employees, when taking into account contributions and a small income, can lead a single tax to zero. For USN "income-expenses", insurance premiums are taken into account when determining the tax base.

Reporting will consist only of one declaration, which is passed until April 30. In case of violation, the deadlines are charged for every day. For comparison, when I find the reporting, every quarter is performed on UNVD.

Simplifiers do not belong to VAT payers, the exception is the imported goods in the Russian Federation.

USN will be beneficial for entrepreneurs who calculate tax from income. In rare cases, it is inferior to ENDV. Not all IP is entitled to go to the USN.

PSN.

Patent taxation system has no accounting and reporting system. This mode does not imply submit a tax return, and the amount of payments is calculated when paying for a patent.

IP receives a special patent that allows you to deal with certain activities. It is acquired for a period of 1-12 months. It is convenient for the start of small business: to find out consumer demand, see development prospects.

The cost of the patent is fixed. It is beneficial with significant profits, but unprofitable with a small income. Regions have the right to change maximum size Possible income up to 10 times. Calculations take into account the number of workers, the sales area, the presence of vehicles, etc.

The entrepreneur has the right to buy a patent for several activities. Insurance premiums (20%) are paid for medical and pension insurance. The disadvantage of PSN will be a limit on activities, the number of employees, shopping Square and income received.

Tax holidays

Two years ago in the regions of the Russian Federation, the introduction of special measures to support small businesses began. Temporary tax exemption tax Vacation. Initially, the benefits were for SP, working in a manufacturing, social or scientific field. Since 2016, the list has expanded household services for the population. However, compliance with a certain type of activity will not be the only condition for the beginning of the grace period.

The duration of the tax holidays is 2 years. For this period, the main taxes will be paid at a rate of 0%. However, as mentioned earlier, the regions have the right to establish their terms. For example, for Moscow, the holidays can be from 1.03.15 to 31.12.20, and in the area - from April 2015 to April 2018.

The federal law is valid in the territory of the Russian Federation. However, it is a recommendation. Regional authorities independently determine if it introduces it on its territory. Also they have the right to change the conditions for obtaining tax holidays and the period of their action.

In small regions, the law is not accepted, since the local budget is strongly dependent on the tax payments of entrepreneurs. For this reason, some IPs in 2017 are obliged to pay all taxes and payments.

Right to zero interest rate

IP on USN, PSNs in some cases are exempt from tax payment. But not all fall under benefits. The legislation provided for certain requirements for them:

rEGISTRATION of PI occurred for the first time after the entry into force of the Regional Law on Tax Vacation;
IP uses a simplified or patent tax payment system;
number of hired workers no more than 15 people for PSN or 100 for USN;
income does not exceed 60 million rubles for both tax systems;
IP deals with specific activities.

To track new enterprises is easy, as all data on physical liberty is in the state register. Recall that when registering the IP, the Inn Piz is used. It is he who will be the main proof for the entrepreneur that he first opened the IP.

Compliance with all conditions does not allow the right to apply zero bid. taxation. Requires the decision of local self-government bodies. It is allowed to additionally introduce restrictions to reduce the number of IPs that can use benefits.

The authorities of the regions have the right to amend the law. In Voronezh and Udmurtia, the conditions for the tax holidays are similar to those provided for in the federal law. In the Altai Territory, only SP on PSNs fall under the zero rate. Maximum information on preferential taxation is available in regional ns departments.

Moscow city law limits the number of employees to 15 people for USN and PSN.

"Preferential" activities

The tax is not subject to profit in the social, industrial and scientific sphere. For each region provides its activities. We list them for IP on USN in Moscow:

Production of drinks and food products. Except are alcohol and alcoholic beverages.
Sewing, coloring and cutting of fur.
Making textiles.
Sewing shoes and other skin products.
Woodworking and manufacture of wood products, except for the production of furniture.
Creation of wood masses, cellulose, cordon, paper and products of them.
Publisher, printing, replication of media information.
Production of goods from plastics and rubber.
Release of finished metal products.
Creating equipment and machines. Exception - ammunition and weapons.
Production of computing equipment and office equipment.
Release of electrical equipment.
Creating communication devices, television and radio.
Production of medical equipment, instrumentation, optics, clocks.
Furniture manufacturing.
Release of musical instruments.
Sports goods.
Making games.
Release brushes and broom.
Production of other products that have not included in the listed groups.
Recycling recycling.
Research or development in the scientific sphere.
Providing services in education.
Social services and health care.
Sport activities.

If IP on PSNs, then for it there is another list of types of activities that are not taxable:

Production and repair of fur, textile and leather products, haberdashery and knitted products, hats.
Production, painting, repair of shoes.
Maintenance and repair household appliances, radio electronic equipment, hours, metal products, as well as replacing batteries.
Production and repair of shoes.
Tutoring, training in courses.
Care for patients, children.
Creation of goods of folk arts.
Creation and repair of pottery, cooler dishes.
Engraving works on any surface.
Repair of children's toys.
Creation and printing of business cards, invitations.
Copy, Weave, Binding, Edging and Cardboard Services.
Production and restoration of carpet products.
Organization and conduct of sports activities.
Private medical or pharmaceutical activities in the presence of a license.
Excursions.
Translation services.

Scheduled in 2017 to significantly expand the list of activities not taxed activities. New IP will be able to use the zero interest rate on it.

Classes in several activities

If IP is not engaged in one, but several activities, then produce the calculation of income in the context of each species. The total income from preferential activities should be more than 70%.

The procedure for calculating revenues is provided for by Article 249 of the NC - all values \u200b\u200bare summed up on the acts and overhead. Enrolled financial resources Are not the basis for calculating income.

The entrepreneur has the right to abandon accounting. USN provides for only accounting received money. According to available data, the tax is easily considered. However, for exemption from taxes when conducting the types of activities listed above, it is required to keep records that will help to prove the RIGHT law on benefit. Today, for these purposes, many specialized software. The easiest option will be Excel spreadsheets.

Transition to a new rate

The tax burden should take care of the entrepreneur, tax authorities Do not manifest the initiative. Even with the right to benefits, it is documented.

VAT exemption is justified by various circumstances. Accordingly, the list of documents for each case is different.

For an exporter's entrepreneur:

contract or contract with foreign persons;
customs declaration;
transport documents;
a filled declaration with a zero rate.

The list can expand depending on the type of goods.

If IP revenue is no more than 2 million rubles for 3 months:

application for the use of benefits;
evidence that the limit is not exceeded (invoice log).

IP on the USN before applying the rate of 0% due to the implementation of non-taxable activities should not be prevented by the tax authorities. As soon as the right to benefit, it automatically applies. Upon completion of the reporting period file tax Declaration from tax rate 0%.

If the entrepreneur uses PSN, then the zero value indicates a patent application. If it is obtained with a tax rate of 6%, and IP did not know about laid benefits, then make a change in patent. A replacement should be decorated 6% by 0%. Be sure to receive patents for all activities.

Legislation allows the IP to combine PSN and USN.

The order of transition to the zero rate

The entrepreneur must do:

Find out in the FTS or Nalog.ru about the types of possible benefits for IP in its region, is his activity under the zero rate.
If necessary, prepare the necessary documents.
Write an application for a patent if required - transition to PSN.
Notify the FNS on the transition to the USN in the first 30 days after registration.

Reporting

FTS published 2 letters for IP on USN and PSN. The first approved the form of an application for registration of a patent, which is filed by entrepreneurs to receive tax benefits. Main differences OT. standard application - Another cipher (0920 5017), the field for the details of the Regional Law.

In the second letter, the form of the declaration is recommended for USN (0301 1010) with a zero rate. Entrepreneurs on USN must be held an annual declaration. Special forms are not provided, but there is a recommended one. It was originally developed for entrepreneurs of the Crimea, to which preferential rates were used. While the change in the formal form did not happen, the FTS advise to report on the recommended.

For IP registered from 1.01.15 to 31.12.15, the zero rate can be applied in 2015-2016, from January 1, 16 to December 31, 16 - in 2016-2017.

PSN does not imply an annual delivery of the declaration at any rate.

Benefits do not belong to the insurance premiums for entrepreneur and employees. In 2017. fixed payment The PF remained the same and pays to the FTS.

Period of preferential vacation

The zero rate can be used not to extend 2 tax periods after registration. The tax period is considered a calendar year.

The action of preferential holidays ceases to 1.01.21 years. At the disposal of an entrepreneur for about 4 years to register and use the grace period with a zero interest rate. When registering in 2020, privileges are applicable only to the tax base for 2020.

Actions in the loss of benefits

Reception of the 16th employee or the growth of the share, not falling under the zero rate, activities, cancel the tax holidays. A refund to the previous tax payment system, which was specified during registration:

Usn revenues;
Usn revenues - expenses.

Recalculation is made from the beginning of the calendar year, when the conditions for the provision of zero rates were violated.

Features of the grace period

If IP works on PSN with a zero interest rate, then it is necessary to follow the action of a patent and to prolong it in a timely manner. Otherwise, there is automatically transition to the basis, where the use of the rates of 0% is not provided.

The patent is obtained and extended, and on USN transitions only once. To do this, apply to the FTS. If the type of activity is considered preferential on both tax systems, then the USN will be more profitable.

After skipping the time for the transition to USN (30 days), you can issue a patent. Go to USN will be possible from a new calendar year.

USN is used for all activities, and a patent is one species. If a pair of activity is carried out, then each is a patent. Otherwise, part of the activity will be on the basis without tax breaks.

After the end of the tax holidays, the IP should make deductions for a certain previously defined scheme. If the requirements were violated during the preferential period, the taxpayer carries out payments in full. The amount of money is calculated from income. The initial point for calculations on the USN is the moment of registration or January 1, if the violations occurred in the second tax period. Recalculation of calculations on PSNs - date of the patent. If you do not pay off the debt in time, the violation is recorded. In the future, it is losing the ability to deduct on PSNs.

Today, the tax burden in the Russian Federation for IP is considered high. For new entrepreneurs, the state offers a tax break - the zero interest rate for 2 reporting years. In many regions, amendments are amended the federal law In the form of restrictions on activities or the validity period of tax holidays.

Individuals who have decided to engage in entrepreneurial activities using tax holidays should learn all the subtleties of regional laws and explore the classifier of activities released from taxes. Only then should be made the state duty for the opening of the IP.

Not subject to tax nDFL Cover Revenues are listed in Art. 217. Tax Code, and in Art. 215 of the Tax Code of the Russian Federation shows the income of foreigners who are not subject to personal income PFFL. For some income, exemption is valid subject to certain conditions. Consider the features of non-taxable income Next.

What revenues are not subject to personal income tax: general provisions

Incomes not subject to NDFL, are clearly designated in tax legislation. Grounds for the legislator in order to different kinds Revenues some categories The physicals were released from tax paying, there may be several. Such income is predominantly socially oriented or aimed at stimulating the development of lagging or unprofitable industries.

So, conventionally grounds for exemption from NDFL can be divided into several subspecies:

1. Socio-oriented:

social cards (pension, compensation or one-time payments, benefits, etc.);
stimulating payments (payments to donors, prizes in connection with participation in competitions, assisting government agencies, etc.);
support charity and volunteering;
promotions for certain categories of socially unprotected individuals (for example, remuneration veterans).

2. Designed for the development of "depressive" directions:

maintaining personal agriculture;
consumption of banking and investment services.

fulfillment of labor duties, including compensation for travel or when moving to work in other locality;
with field content, but not more than 700 rubles.

The limiting size when paying for travel, based on exemption from NDFL, is 700 rubles. per day on the territory of the Russian Federation and 2 500 rubles. In the equivalent abroad. And we are exempt from taxation All reasonable target spending during a business trip, which were documented by: travel to the destination, airport fees, costs to the station (airport), baggage, hiring, telecommunication services, duty upon receipt of a passport commissation, currency commission . In total, the tax costs will not be taxed if the actual dates of departure / return related to the service trip are insignificantly rejected from the dates specified in the orders for a business trip. However, if such a deviation is essentially, the tax will have to hold.

Read more about this in the material. "Dates in tickets do not coincide with the dates of a business trip - the Ministry of Finance reminds about NDFL" .

If the documents confirming payment for hiring housing were lost, it is safely not to impose personal income tax on only amounts in the amount of 700 rubles / day in Russia and 2,500 rubles / day abroad. Such order is established for taxation of payments made by members of the Board of Directors or any similar executive body of the Company in connection with their arrival for the meeting of the Board of Directors or a similar authority.

3.1. Payments to volunteers when they fulfill their duties at no charge, including hiring housing, passing to the place of provision of their services, food, acquisition of personal protective equipment, payment of insurance for health risks of health. All within the amount applicable to the travel specified in the paragraph above.

3.2. It has lost its strength from 01.05.2018.

3.3. Entry from 01.01.2019.

4. Fee for donor blood, milk and other assistance provided by donors.

5. Aliminal payments.

6. Grants in the sphere of science, culture, education provided by domestic and foreign organizations, the list of which is approved by the Government of Russia.

6.1. Grants, prizes and premiums obtained in competitions or contests organized by non-commercial institutions through grants of Prize-Russian RF.

6.2. Revenues in cash or natural form for payment of nutrition (up to 700 rubles - in the Russian Federation and 2,500 rubles. - Abroad), accommodation, as well as the cost of travel to the place of competition, contests, etc. held by non-profit organizations due to grants of the President of the Russian Federation.

7. Prizes (domestic and foreign) for achievements in the field of education, culture, art, machinery and science, media for the government list, as well as awards given by regional higher officers For similar achievements.

7.1. Excluded since 2016.

8. Disposable payments (including matwork, naturoplast), manufactured:

employer family of deceased or retired (including in connection with the death of a family member) employee ( p smearing see );
from the federal regional budget in the form of address assistance to the poor and unprotected in the social aspect of the segments of the population;
the employer at birth (taking under custody, adoption) of the child for 1 year in the range of 50,000 rubles.

Are financial assistance? nDFL employee, find out .

8.1. Award for the assistance of government agencies in terms of prevention and disclosure of terrorist acts, assistance of the FSB and operatives.

8.2. Charity.

8.3. Payments related to the onset of natural disasters and other force majeure, including in connection with the death of relatives due to such events (sources of payments do not matter).

8.4. Payments to victims from terrorist acts in Russia.

8.5. One-time cash payment to pensioners implemented in January 2017.

9. Compensation by employers' cost of vouchers in the sanatorium, pretty and other sanatorium institutions (except tourist) employees or members of their families. Sources of payments can be the means of organization itself, budget funds or money of religious communities or NGOs. Read more about the tax of the NDFL vouchers provided at work, read .

10. Payment by employer medical services (including medical preparations) provided to employees or members of their families (from the funds that remain at the disposal of the employer after paying income tax, as well as the means of organizations of persons with disabilities, religious and charitable societies). Mandatory condition is observance non-cash form Calculations or issuing cash to the hands of the physical taxpayer.

11. Scholarships.

12. Payment of labor from the state funds funded from the budget during the direction of workers abroad.

13. Revenues from the sale of personally grown crop or livestock products with utility farms. Mandatory conditions Are non-use of hired labor and non-checking of the size of the land plot established for utility farms. To exemplate from taxation, a certificate issued by the local governance authority (chairman of the gardening cooperative, etc.), confirming the origin of agricultural products.

13.1. Budget payments for the development of a subsidiary farm.

14. Revenues of farmers from agricultural education during the first 5 years.

14.1. Grants to farmers for the creation of the economy, starting arrangement and development of a livestock farm.

14.2. Subsidies to farmers.

15. Revenues from the sale of billets of forest gifts.

16. Revenues of registered members of family communities among the peoples of the North (small), employed ethnic activities.

17. Revenues from the sale of game and the flies produced by hunters.

17.1. Revenue sales revenues (with certain restrictions established by Art. 217.1 of the Tax Code and applicable since 2016) and movable propertyFormer than 3 years old. From 01/01/2019, the clause refers to revenues received from the sale of property used in business activities. For details, see the material "Since 2019 Sale part of the property of the IP will be lied" . This item is not applied to income received from the sale of securities.

17.2. Revenues from the sale of a part in the authorized capital of the company, shares that the taxpayer had over 5 years.

17.3. Revenues from the sale of waste maculatte.

18. Hereditary mass.

18.1. Property obtained as a gift except real estate, vehicles and securities (share in the Criminal Code).

19. Shareholders' income during the reassessment of assets and in other cases.

20. Sport prizes.

20.1. One-time incentive payments from sports non-Profit Organizations (introduced 07/03/2016).

20.2. Incentive monetary and natural payments to participants of Paralympics-2016 (introduced November 30, 2016).

21. Training fee.

21.1. Payment for independent assessment Qualifications (introduced since 2017).

22. Acquisition of manuals for the rehabilitation of persons with disabilities, including payment for guide dogs, as well as for the prevention of disability.

23. Reward for treasure.

24. Excluded since 2013.

25. Interest on governmentobaliations.

26. Charity Orphans, as well as from low-income families.

27-27.1. Excluded since 2016.

28. Any income no more than 4,000 rubles. a year in the form:

gifts from Jurlitz and IP;
prizes in contests;
employer mats;
compensation by the employer of the cost of drugs appointed by the attending physician (checks are required);
wins in marketing promotions;
matsophos disabled.

Read about the need to organize such income in the material "The Ministry of Finance reminded that in order to Ndfl gifts need to be considered regardless of their value" .

29. Revenues of conscripts at military fees.

30. Earnings in elections, referendums.

31. Payments to members of trade unions through contributions made.

32. Bond winnings for stateships.

33. Mature and gifts to veterans, disabled wings and their widows, rear workers, former prisoners of war and prisoners during the Great Patriotic War, rendered due to:

the budget of the Russian Federation or funds of a foreign state - in the total amount;
other persons - in the amount of up to 10,000 rubles. in year.

34. Revenues of families with children in the form of state support.

35. Budget reimbursement on the payment of interest on loans.

36. Payments from the state budget or local budgets For the construction (acquisition) of housing.

41. Free accommodation received from the state with servicemen, as well as the free land or housing from the municipal (state) property.

41.1 Revenues received by the taxpayer under the Renovation Program in Moscow.

42. Compensation of partial payment by parents of preschoolers for kindergarten.

43. Excluded since 2016.

44. Ensuring the nutrition of seasonal worker for field work.

45. Revenues in the form of payment for travel to the place of study and back to minors.

46. \u200b\u200bIncomes of victims of natural disasters, terrorist attacks in the form of training services, medical services and sanatorium-resort services.

47. Frequently provided airtime in elections.

48. Pension savings.

48.1. Revenues of the borrower due to debt repayment credit Treaty From insurance compensation.

49-51. Excluded since 2017.

52. Property transferred for target capital NGO, which can be obtained back by a donor when disbanding target capital, cancellation of donations.

53. Disposable payment at the expense of pension savings.

54. Urgent payment of pension savings.

55. Naturethalate in the form of emergency assistance provided to tourists.

56-57. Revenues in preparation for FIFA-2018.

58. Dividends, taking into account the provisions to exclude double taxation.

59. Support provided by the employer within the limits established by the Certificate within the framework of the Employment Act.

60. Revenues from the liquidation of a foreign legal entity provided that the liquidation procedure is completed until 01.03.2019, as well as the submission of a taxpayer with a list of characteristics of the property obtained.

60.1. Revenues in the form of securities received by the Fishertis to the property until December 31, 2019, from a foreign organization, which he is a shareholder, subject to a number of restrictions established by this item.

61. Reimborn court costs.

62. Debts written off in bankruptcy (introduced since 2016).

63. Revenues from the sale of property when recognizing bankrupt (introduced since 2016).

64. Compensation payments to depositors when purchasing them the right to contribute (introduced since 2016).

64.1. Revenues arising from citizens of Crimea and Sevastopol due to the termination of the obligations of the taxpayer in accordance with the law "On the peculiarities of the repayment ..." of December 30, 2015 No. 422-FZ.

65. Income from mortgage debt restructuring (introduced since 2016).

66. Income from controlled foreign company Subject to its independent declaration (introduced on 15.02.2016).

67. Income from a foreign legal entity that is not associated with the distribution of profits, in the amount of contributions made in it (introduced on 15.02.2016).

68. Bonuses accrued to active buyers (introduced since 2017).

69. Monthly payments to veterans of hostilities (introduced since 2017).

70. The incomes of individuals (non-IP and not attracting employees) from the care services in need of this, tutoring, housekeeping, cleaning (introduced since 2017). Used in 2018-2019.

71. Reimbursement from the funds of the Compensation Fund to participants shared construction With the bankruptcy of the developer (valid from 01.01.2018).

72. Incomes of taxpayers for the period from 01/01/2015 to 12.12.2017, from which the tax agent was not retained by NDFL, and the information about them was filed in the FTS (valid from December 29, 2017). The exceptions are income:

for the performance of works, services or labor duties;
in the form of dividends (percent);
matveygodes and income in kind, including gifts;
in the form of prizes and winnings.

73. Incomes of judges in the form of a one-time payment for the acquisition or construction of the dwelling.

Are the alimony income tax

The question is whether the alimony is subject to income tax, worries many citizens, and the Tax Code gives a clear answer. In accordance with paragraph 5 of Art. 217 Tax Code Alimony, which are obtained by individuals - tax payers, are not subject to personal income tax.

The emergence of such a question is due to the fact that the acquisition of alimony is a fairly common type of income for divorced families. Alimony is held (voluntarily paid) always from income, "purified" from taxes, i.e., from those with which retention has already been made.

That changed in taxation of revenue from real estate sales since 2016

Since 2016 release from payment of NDFL Revenues of citizens from the sale of property are regulated by the new rules. This is due to the advent of the Tax Code. new article 217.1 and a change in the text of paragraph 17.1 of Art. 217, which change the procedure for exemption from taxation of income received from the sale of real estate and other property.

In particular, now the property is divided into 2 groups:

real estate or shares in it;
other property that was owned by the taxpayer for more than 3 years.

The Tax Code introduced a new concept - the maximum minimum life of the property (paragraph 2 of Art. 217.1 of the Tax Code of the Russian Federation). Under the NK RF, this period has 2 values: 3 years and 5 years. The 3-year sense of the provision by real estate in determining the income released from the payment of personal income tax is established for the Sale Situation (clause 3 of Art. 217.1 of the Tax Code of the Russian Federation):

real estate or share in it received by the taxpayer inherited or as a gift from close relatives;
privatized property;
real estate obtained under the Treaty of Lifetime of the late dependent.

In other cases, revenues from the sale of real estate are exempt from the payment of NDFL after the five-year period of the possession of this property (clause 4 of Art. 217.1 of the Tax Code of the Russian Federation).

Particular attention is paid to the value of the sold real estate. If the sale price is less cadastral valueThe tax base will be defined as cadastral value as of the beginning of the year of sale multiplied by 0.7. An exception to the rules will be the sale of objects on which the cadastral value was not identified (paragraph 5 of Art. 217.1 of the Tax Code of the Russian Federation).

The right of the subjects of the Federation has been introduced to make decisions on the reduction of the 5-year period of ownership, which makes it possible to free income from the sale of real estate from NDFL, and to reduce the coefficient applied to the cadastral value to determine the tax base when selling the facility at a price lower than the cadastral value (P. 6 Art. 217.1 Tax Code of the Russian Federation).

Innovations concern only those objects that were owned by the taxpayer from 01/01/2016. For the property acquired earlier than 2016, the old rules for the liberation of real estate from NFFL are operating: a 3-year tenure of ownership and the lack of dependence of the tax base from the price of selling and cadastral value.

For more information on the dependences of the rules applied from the year of ownership of ownership, read in the article. "Sale of real estate below cadastral value - tax consequences" .

What amount of foreign income is not tax

In art. The 215 of the Tax Code lists the income of foreigners who are not subject to personal income PFFL. These include:

revenues of consuls and diplomats, as well as members of their families with them on the territory of the Russian Federation (they are taxed only income that are not related to the consular or diplomatic service and obtained in Russia from local sources);
revenues of technical workers and staff of diplomatic confedets in the face foreign citizens, as well as temporarily living with them in Russia, members of their families, with the exception of revenues received from other sources in Russia;
revenues of employees of international organizations.

This article applies only to citizens of the countries with which Russia has entered into relevant international treaties on establishing a similar order for Russians of the same rank.

RESULTS

Tax legislation provides for the release of individuals of individuals from the tax of NDFLs in some cases. A comprehensive list of such cases is given in Art. 217 (for Russians) and Art. 215 (for foreign citizens) of the Tax Code. Most of the positions for which the income of Russians is exempt is related to the social orientation of this income (public benefits, compensatory payments, pensions, payments for children, matwork). Also liberation extends to the income of peasant and personal subsidiary farms, income from the sale of forest gifts and hunting trophies.

Since 2016, NDFL discounts in a new way. real Estate. The boundary deadlines were changed in the property of sellers. In addition, there was a binding of the sale of property to its cadastral value for the situation of the facility at a price lower than the cadastral assessment, and the subjects of the Russian Federation had the right to reduce the main boundary period and reducing the coefficient participating in the calculation of the tax base from cadastral value.

The tax on income of individuals (NDFL) is a tax that is taken into account on the basis of the aggregate income of individuals and is withdrawn in. Let's wonder in this article, which is the tax on income of individuals in 2018.

Subjects and tax objects

IN Russian FederationAccording to Article 207 of the Tax Code of the Russian Federation, payers NDFL Are individuals -, as well as individuals who are not residents of the Russian Federation, but at the same time receive income from sources in Russia.

The object of taxation of NDFL (Article 209 of the Tax Code of the Russian Federation) is respectively income that received:

from sources in the Russian Federation, regardless of who receives it (resident resident or not);
from sources outside of Russia, if the recipient is a resident of the Russian Federation.

The tax base

The tax base of NDFL (Article 210 of the Tax Code of the Russian Federation) takes into account all taxpayer incomes that are obtained in natural or monetary form, as well as in the form of material benefits.

On the tax base Do not affect the retention of an individual who were implemented by a court decision or other bodies that have the right.

The tax base is compiled separately for each type of income in accordance with the current tax rates.

The tax period on NDFL is determined by Article 216 of the NC of the Russian Federation and is equal to one calendar year.

Amount NDFL

Main tax interest rate equal to 13%. But the rate on some types of income is different from the standard.

These income include:

prizes and winnings that the taxpayer receives participation in games, competitions and other events, in the amount exceeding 4 thousand rubles (35%);
interest income received from deposits in banks, if the amount of interest received exceeds the amount of accrued interest on the deposit in rubles, calculated at the refinancing rate of the Central Bank of the Russian Federation Plus 5%; if the contribution to the currency, then with the amount of interest exceeding 9% per annum (35%);
the amount of savings percentage when receiving an individual credit funds. For loans in rubles, the object of taxation is the amount of calculated interest, exceeding 2/3 of the refinancing rates, for loans in foreign currency, the tax base is calculated as the difference in accrued interest under the contract and at a rate of 9%;
in addition to the material benefit that is obtained for the use of loans actually spent on the purchase of a residential building, an apartment or a new construction of them (35%);
dividends received by non-residents of the Russian Federation from participation in the activities of Russian organizations (15%);
direct income of non-residents of the Russian Federation (30%).

Benefits by payment

NDFL benefits are provided in the form tax deductions. Simply put, this is the amount.

The deductions for the income tax of individuals are of this type:

standard;
property;
social;
professional.

A physical person can get several tax deductions at once. During the payment of the NDFL, they are summed up, then subtracted from total amount Profit, and from the remaining tax is already paid.

How to fill out a declaration for the return of personal income tax when buying an apartment: Example

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What is not subject to NDFL

In accordance with Articles 217 of the Tax Code of the Russian Federation, there is a whole list of income not subject to NDFL taxation. We will not give the entire list here, but we will indicate only the most common options.

So amounts not subject to personal income tax:

Public benefits, payments and compensation, which are paid in accordance with the current legislation. This also includes unemployment benefits, pregnancy and childbirth.
State I. labor pensionswhich were appointed in the manner prescribed by the legislation of the Russian Federation.
Compensation payments based on solutions of local governments.
Grants that are provided to support education, science, culture and art in the Russian Federation by Russian or foreign organizations in accordance with the List of the Government of the Russian Federation.
Foreign, international or Russian premiums for outstanding achievements in the field of technology, science, education, literature, culture and art.
Amounts provided by employers to members of the family of a deceased worker or an employee in connection with the death of someone from the family.
Scholarships of graduate students, students and other students.
Revenues from birds grown in personal farms, animals, as well as beekeeping products, crop production and flower growing.
Income peasant or farmwhich are obtained in this farm.
Inheritance revenues in monetary and material form.
Amounts in physical and money form, which the taxpayer receives as a result of the gift. It is worth clarifying some points. NDFL from gifts is not charged, except for the cases of donation of vehicles, real estate, shares, shares, shares.

There are still many other income articles that are not subject to NDFL.

Individual entrepreneur and NDFL

Does IP NDFL pay? The question is complicated, and everything depends on the nuances.

First, from the payment system. An individual entrepreneur who pays taxes on UNVD, PSNs or UCNOs, does not pay income income tax received from activities special mode taxation.

If IP is on the basis, then he pays NDFLs at the end of the year.

Secondly, individual entrepreneur Lists the NDFL not only for itself, but also for its employees (in cases where they are). But, as already noted above, this is ambiguous question. If you are an individual entrepreneur, during the reporting year, the income, which, according to the legislation of the Russian Federation, is taxed, and it has not been received from the main type of activity, then the NDFL for it you must pay. An example of such an income can be the amount obtained for the sale vehicle or real estate.

What is the code of budget classification of NFFL

CBC is a list of uniforms for all codes. budget classification. He is approved by the Ministry of Finance of the Russian Federation. It contains all the costs of budget expenditures, allocations. Codes are twenty digits. So, for the individual entrepreneur, the code of budget classification of personal income NDFL is needed for payment income tax For yourself and for their employees (if they are).

For hired workers, an individual entrepreneur is considered a tax agent on personal income tax. At the same time, the NDFL CBC for employees is one, and for itself, the individual.

Tax PLC

Among other things, an individual entrepreneur who acts as an employer must have a tax register on accounting for the contributions of income tax of employees. For non-compliance with this condition, a financial fine may threaten.

Register in accounting NDFL We are necessary for personal accounting of data for each physical person from which the tax agent holds the tax.

How to accrue

In general, it occurs at a rate of 13% for residents of the Russian Federation and 30% - for non-residents of the Russian Federation in relation to the income of an individual. For residents, the interest rate is removed from the amount wages minus tax benefits on personal income tax. For non-residents, only the amount of accrued salary is taken into account.

NDFL problems

The most important problem of paying NDFL is to determine the object of taxation. Due to ambiguity in the legislation of the Russian Federation, controversial situations often arise, when different interpretation of certain types of income leads to a violation of the taxpayer's rights.

Ndfl changes in 2016

The main changes regarding the NDFL in 2016 relate to the fact that from January 1, a new form of calculation is introduced - 6-NDFL. This declaration should contain information about the accrued income of employees, as well as the already paid tax sizes. Rent a report no later than the last working day of the month following the quarter.

If the entrepreneur has lowered the form of 6-NDFL, a penalty in the amount of 1000 rubles will keep it; In addition, the fiscal bodies have the right to block its current account if after 10 days the report 6-NDFL is not entitled.

If there are no incomes, the report is still being submitted, indicating zeros in all graphs.

Second meaningful change Regarding NDFL concerns those entrepreneurs who have more than 25 people work: they now need to take reporting only in electronic form.

If the entrepreneur did not reduce the tax, it is necessary to notify the fiscal body: such a message is filed according to a special form of 2-NDFL until March 1 (previously submission period was until February 1).

Well, the last most significant change concerns entrepreneurs who work on a patent or UNVD: earlier they handed over the form of 2-NDFL form at the place of operation, and now they will need to visit tax inspection at the place of registration. There will also need to bring and new form 6-NDFL

Feed deadlines and payments in 2018

The accrual of NDFL in 2018 is planned to be carried out in the same manner as in 2017. It is necessary to pass to the Department of the Federal Tax Service of the Russian Federation at the place of residence for a period not later than 2 May 2018.

Payment of personal income tax should be made no later than July 15, 2018.

Individuals who have received notified from tax ServiceIn accordance with Art.227 of the Tax Code of the Russian Federation, transfer advance payments:

in the first six months - no later than July 15 of the current year in the amount of half an annual advances;
for the third quarter - no later than October 15, in the amount of a quarter of an annual advances;
and over the fourth quarter - no later than January 15 of the next year, also in the amount of one quarter from annual sum Advance payment.