Taxpayers of Personal Income Tax (income tax in Russia)

Citizens of the Russian Federation working under an employment contract, providing services under civil law contracts or, for example, having revenues from business or property sales, may be required to pay personal income tax. In addition, taxpayers may be liable for reporting on relevant payments to the Federal Tax Service. What are the features of the calculation of personal income tax? What is the specificity of interaction between the subjects of its payment with the Federal Tax Service of the Russian Federation?

What is Personal Income Tax or income tax?

Taxpayers of personal income tax (personal income tax) transfer payments to the state on the basis of revenues received in the form of wages, compensation under civil law contracts, profits from the sale of property. NDFL - payment, belonging to the category of federal. It is collected by the Federal Tax Service of the Russian Federation in direct interaction with citizens or tax agents (most often by employers). We will study in more detail the specifics of the revenues from which taxpayers of personal income tax should pay taxes.

What are the incomes of NWFP?

Revenues subject to payment, referred to, are classified into 2 main groups of receipts - those received by payers in the territory of the Russian Federation and those earned by citizens abroad and subject to taxation in accordance with the legislation of the Russian Federation. At the same time, taxpayers of personal income tax can have the status of a resident of the Russian Federation or a person who is a non-resident.

The income received in Russia is most often represented:

- as we noted above, wages, compensation for civil transactions, proceeds from sales of property;

- dividends received within the framework of business;

- income of an individual entrepreneur, received within the framework of the general taxation system;

- insurance payments;

- proceeds from the granting to use of property protected by copyright;

- income from leasing property;

- proceeds from the sale of securities.

In turn, the revenues received outside the Russian Federation can be formed at the expense, in principle, of the same sources as income in the Russian Federation: a person can work abroad, have a business, buy and sell real estate, securities.

Some types of business transactions involving PAYG payers are not subject to taxation. For example, these are the incomes that are associated with buying and selling property within the framework of legal relations with the participation of close relatives, if it is not a question of labor relations between them.

Payers of personal income tax are represented by different categories of citizens. We will study how the legislation determines their status.

Categories of payers of personal income tax

Taxpayers of personal income tax, as we noted above, are classified into residents of the Russian Federation and citizens who do not have this status. When does a person belong to the first or second category?

Tax residents are citizens of the Russian Federation and foreign countries who are on the territory of Russia for 183 days or more for 12 consecutive months. At the same time, a period in which a person lives in Russia is considered to have no interruption if the citizen leaves the country for up to 6 months for training or treatment, and also for work in firms engaged in the extraction of minerals in offshore fields. The tax residents of the Russian Federation are military servicemen who perform their duties abroad, as well as employees of various authorities sent on a foreign business trip.

Personal Income Tax Rates

Taxpayers of personal income tax can be required to pay the tax in question to the budget of the Russian Federation from both monetary incomes and those that are presented in kind. In this case, separate rates can be set for different types of revenue. In general, the tax is paid in the amount of 13% of the citizen's income. But for the payment in question, other rates may be set. Let's study them in more detail.

There is a personal income tax rate of 35% of revenue. It applies if a person has received income:

- in the form of winnings following the results of lotteries;

- in the form of interest from bank deposits, if they are subject to personal income tax;

- represented by the saved expenses on interest, paid on credits;

- in the form of payment for the use of financial means, which are in the turnover of the consumer cooperative.

Personal income tax can be paid at a rate of 30%. It is established, first of all, for non-residents of the Russian Federation. It is paid by the citizen in the relevant status, if:

- a person received payments from dividends earned in the framework of equity participation in business, as well as on the condition that a rate of 15% is set for the corresponding payments;

- a non-resident was employed and received a salary - provided that residents working in the same positions pay a tax of 13%.

Another option where a payment rate of 30% is possible is when the taxpayer extracts revenues from transactions involving the purchase and sale of securities, if it is not a question of receiving dividends, provided that the rights to the relevant contracts are accounted for in foreign accounts Companies.

A tax payment of 9% is possible. This is possible if the payer has received income from mortgage bonds.

Reporting on personal income tax

Consider such an aspect as reporting within the payment in question. First of all, the FTS can provide a declaration - if it corresponds to a specific category of the taxpayer (3-NDFL). This document contains all information about the income of a citizen, obtained from certain sources.

The 3-NDFL declaration can be provided by the taxpayer to the Federal Tax Service either independently or with the assistance of its employer. Both options are possible if, for example, a person applies to the tax service for the purpose of registering a deduction. In addition, if the tax authorities provided the taxpayer with 3-NDFL, the declaration can be used as a basis for additional taxation or its adjustment.

In some cases, the provision of the relevant document is mandatory at certain times. For example, foreigners are a special category of a taxpayer. 3-NDFL must be provided by a person who is a citizen of another state, to the Federal Tax Service if he terminates his activities in the Russian Federation, which generates income, and leaves the country. Provide the relevant document in the Federal Tax Service to the foreigner a month before the proposed departure outside the Russian Federation.

The contents of the declaration 3-NDFL

What does the citizen or taxpayer-UL indicate in the declaration on the tax in question? 3-NDFL contains all information about the income received by the person - if he submits the document for himself, or if the declaration is drawn up by the employer for him. The document may not indicate the types of proceeds that, in accordance with the legislation of the Russian Federation, may not be considered as objects of taxation.

The declaration records the information necessary to identify the subject paying the tax in question. Such as, for example, a taxpayer code. 3-NDFL is a declaration that can, as we noted above, be sent to the FTS by a citizen personally or by his employer. There are other significant information for identifying the subject of payment of the tax in question. For example - a sign of a taxpayer of personal income tax.

In some cases, reporting to the Federal Tax Service is provided by a company that has the status of a tax agent. What is its specificity?

Who are the tax agents?

In accordance with the legislation of the Russian Federation, it is customary for tax agents to refer legal entities and IPs registered in the Federal Tax Service and having the duty to calculate the appropriate tax from the payer of personal income tax and transfer it to the budget. It does not matter whether the relevant organizations are themselves taxpayers of personal income tax. Most often, the status of a tax agent is owned by firms that are employers. In some cases, tenants of property belonging to the state or municipalities can be recognized as persons of relevant status.

Tax agents are required to keep a record of the proceeds that individuals have received during certain accounting periods, to assist in cases provided for by law, the receipt of tax deductions by citizens and to enter information about them in various registers. Forms of accounting documents are developed by the competent authorities. Most often - the Federal Tax Service.

So, the declaration on personal income tax, which is filled in the cases provided by law by the taxpayer - 3-NDFL, - says the Federal Tax Service. Tax specialists also develop other forms of reporting on the payment in question. For example, an employer may issue a special certificate to the employee - if required by the relevant taxpayer - 2-NDFL. It can be useful to a person in a variety of legal relationships. For example, when calculating a deduction, when registering a loan with a bank, obtaining a visa at an embassy of a foreign country. All because the certificate of 2-NDFL contains information about the actual salary of a person received in an organization that is his employer and, at the same time, a tax agent.

Firms that employ citizens under employment contracts carry a number of obligations in the framework of reporting to the Federal Tax Service. So, they should:

- to submit to the Federal Tax Service documents on incomes of individuals, the amount of taxes calculated on the basis of the relevant revenue - annually, before April 1 of the year, which goes beyond the reporting year;

- Calculations of amounts of tax that are calculated and withheld by the firm - quarterly, until the end of the month, which goes beyond the reporting quarter.

The first document is just the certificate of 2-NDFL. In the second case, a source that can provide taxpayer to the Federal Tax Service for workers is a form of 6-NDFL. If the firm has separate subdivisions, then each of them must send the specified documents to the Federal Tax Service at the place of registration - to the appropriate territorial offices of the Federal Tax Service. These obligations are extended to both IPs and legal entities.

In some cases, tax agents are required to send information to the Federal Tax Service about employees and other natural persons in electronic reporting. For this purpose, different types of software can be used. Such as, for example, the program "Taxpayer". Personal income tax with the help of it can be calculated from a variety of types of income of a citizen. Therefore, this software is among the most popular solutions among Russian companies.

There are different modifications of this program. So, for example, financiers of many large companies prefer to work effectively in calculating personal income tax "Tax payer-UL" in the status of legal entities. The program under consideration provides for work, first of all, with those forms of reporting that are established by the RF Federal Tax Service. For example, the "Taxpayer" 6-NDFL, 2-NDFL or 3-NDFL allows to form to the same degree quickly and efficiently. We will study other advantages of this program in more detail.

"Taxpayer-YL": features and advantages

The main feature of the software in question, which allows you to create various types of reporting - 2-NDFL, 3-NDFL or 6-NDFL - in the "Taxpayer-YL" provides the possibility of both automatic and manual data entry. Therefore, it can work as an experienced, as well as a novice financier.

The most important advantage of the corresponding software is that it is free. This program is produced by specialized units of the Federal Tax Service of Russia. In order to generate an up-to-date reporting form in the Federal Tax Service, for example, 6-NDFL, there must be relevant databases of the relevant forms in the "Taxpayer-UL". For this, the program is recommended to update regularly - downloading its latest version from the site of the Federal Tax Service.

Among the most notable features of the software, which we are talking about:

- availability of the built-in calendar of the financier;

- the presence in its interface of a convenient "Document Wizard", through which you can generate reports;

- the ability to keep records on several tax payers or agents;

- the availability of directory codes KBK, OKVED, OKUN.

Personal Income Tax and Deductions

Consider another noteworthy aspect of the tax in question - deductions. The fact is that taxpayers of personal income tax can:

- to reduce the tax at the expense of costs, which were fixed in the same reporting period, within which revenues were received;

- to return a part of personal income tax from the budget.

In both cases, the implementation of the deduction mechanisms guaranteed by the legislation of the Russian Federation.

In the first case - when it comes to the reduction of personal income tax on expenses, the deduction works roughly the same way as a mechanism for reducing the profit tax in a commercial organization. According to this scheme, PIs work - they reduce the calculated NDFL by the costs characterizing the business. The corresponding deductions are called professional. Under the second scheme, deductions are given to individuals - property, social, standard.

The principles of calculating the residues of the first or second type are significantly different. As we noted above, professional deductions assume that the taxpayer has personal income tax. They must be documented. If this is not the case, fixed deductions specified in the legislation of the Russian Federation can be used. Social and property deductions also imply that the taxpayer has preliminary costs-for training, treatment, and acquisition of real estate. Based on their size, the amount that the citizen is entitled to return from the budget is calculated. The amount of the corresponding deduction also largely depends on the incomes of the citizen from whom he originally pays personal income tax.

Standard deductions are a special category of compensation. They are accrued if the citizen has a certain status. Their magnitude also depends on the person's income, but, it should be noted, the corresponding deductions are relatively small in volume. That the citizen, in principle, was employed - and the social deductions put , most likely, he can receive from the state in full.

Taxpayers of personal income tax receive deductions according to different schemes. For example, property compensation can be formalized as a result of the tax year, and in the form of the possibility of legally not paying personal income tax in the current reporting period. Deduction is a tax preference granted by the state in a limited amount. So, if, again, to talk about property compensation - their maximum value is 260 thousand rubles. In this case, if a person buys real estate, according to which the deduction is calculated, in a mortgage - that can also count on the return of personal income tax in the amount of up to 390 thousand rubles from the interest for the corresponding loan.

The 3-NDFL declaration is one of the main documents for drawing up a deduction. It is usually compiled by the taxpayer independently, sometimes - with the assistance of the employer or a specialized organization that provides services for reporting to the Federal Tax Service. To deduct, you may also need to provide bank documents, personal data of the taxpayer, filling out an application with the tax service. A complete list of sources required for the purpose of processing appropriate compensation can be requested from the territorial office of the Federal Tax Service.

It is worth noting that only residents of the Russian Federation can receive deductions in the general case. That is, for a tax that is calculated at a rate of 13%. In some cases it is possible to offset the deductions provided for by the legislation of the Russian Federation and the citizen's obligation to pay taxes to the state. As a rule, for this it is necessary that the citizen's expenses entitling him to a deduction, as well as the income on the basis of which the personal income tax are calculated, be reflected in documents for the same tax period. It is also advisable to request the necessary clarifications regarding this scheme directly in the Federal Tax Service.

Summary

So, personal income tax or income tax refers to federal payments and is charged to the income of citizens, formed as a result of their labor, entrepreneurial and other activities related to civil-law relations. Payers of personal income tax are divided into 2 main categories - residents of the Russian Federation and persons who do not have this status. The latter pay the tax at an increased rate. These or other values of personal income tax are established for specific types of income received by citizens.

With regard to the legal status of the payer of personal income tax, it can be a natural person or an individual entrepreneur. In the first case, the need to pay personal income tax in humans can arise due to the receipt of wages, compensation for a civil transaction, the sale of property. Individual entrepreneurs pay personal income tax if they work under the general taxation system. If they are registered on the USN or UTII, the obligation to pay personal income tax can not be imposed on them.

Subjects of personal income tax can be required to report to the Federal Tax Service of the Russian Federation on the revenue received, to interact with the tax service on various deductions. Most often, the declaration of 3-NDFL is used. It is important to correctly reflect in it the basic information about the taxpayer, on the sources of his income. Errors in the relevant declaration are undesirable. For example, if the taxpayer category code is not entered correctly in the 3-NDFL, it is entirely possible that the FTS will consider that the relevant document is incorrect, which may require its re-submission to the Office.

Special types of reporting to the Federal Tax Service are set for tax agents. So, they may be obliged to form - using traditional methods or when using the software - "Taxpayer" 6-NDFL or 2-NDFL and send them to tax inspectorates.