PIT taxpayers (income tax in Russia)

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Citizens of the Russian Federation who work under an employment contract, provide services under civil law contracts, or, for example, have proceeds from a business or sale of property, may be required to pay personal income tax. In addition, taxpayers may be required to report on relevant payments to the Federal Tax Service of the Russian Federation. What are the features of the calculation of personal income tax? What is the specifics of the interaction of the subjects of its payment with the Federal Tax Service of the Russian Federation?

What is personal income tax or income tax?

Personal income tax (personal income tax) taxpayers transfer payments to the state based on revenue received in the form of wages, compensation under civil law contracts, and profits from the sale of property. Personal income tax is a payment that belongs 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 employers). Let us study in more detail the specifics of income from which personal income taxpayers must pay fees.

Which income is subject to PIT?

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

Income generated in Russia is most often represented by:

- as we noted above, salary, compensation for civil law transactions, proceeds from property sales;

- dividends received within the business;

- income of an individual entrepreneur received under the general taxation system;

- insurance benefits;

- proceeds from the provision of copyrighted property for use;

- rental income;

- proceeds from the sale of securities.

In turn, income received outside the Russian Federation can be formed from, in principle, 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 personal income tax payers are not subject to taxation. For example, these are the incomes that are associated with the purchase and sale of property within the framework of legal relations with the participation of close relatives, if we are not talking about labor relations between them.

PIT payers are represented by different categories of citizens. Learn how the lawdetermines their status.

Categories of personal income tax payers

PIT taxpayers, 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 include citizens of the Russian Federation and foreign countries who stay in Russia for 183 days or more for 12 consecutive months. At the same time, the period during which a person lives in Russia is considered not to have a break if a citizen leaves the country for up to 6 months to study or undergo treatment, as well as to work in companies engaged in the extraction of minerals in offshore fields. Tax residents of the Russian Federation are military personnel who perform their duties abroad, as well as employees of various authorities sent on a business trip abroad.

PIT rates

Personal income taxpayers may be required to pay the tax in question to the budget of the Russian Federation both from cash income and from those presented in kind. At the same time, 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 other rates may be set for the payment in question. Let's study them in more detail.

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

- in the form of lottery winnings;

- in the form of interest on bank deposits, if theysubject to personal income tax;

- represented by savings on interest paid on loans;

- in the form of payment for the use of financial resources in circulation of the consumer cooperative.

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

- a person received payments from dividends earned as part of an equity participation in a business, and also provided that a rate of 15% is set for the relevant 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 - when the taxpayer derives income from transactions related to the purchase and sale of securities, if it is not about receiving dividends - provided that the rights to the relevant contracts are recorded on the accounts of foreign companies.

Possible payment of the tax in question in the amount of 9%. This is possible if the payer received income from mortgage bonds.

Individual income tax reporting

Let's consider such an aspect as reporting within the payment in question. First of all, a declaration can be submitted to the Federal Tax Service - if it corresponds to a specific category of taxpayer (3-NDFL). This document contains all information about the income of a citizen received from various sources.

Declaration 3-NDFL can be provided by the taxpayerin the Federal Tax Service, both independently and with the assistance of his employer. Both options are possible if, for example, a person applies to the tax service in order to issue a deduction. In addition, if the taxpayer has submitted 3-personal income tax to the Federal Tax Service, the declaration can be used as a basis for additional tax assessment or its adjustment.

In some cases, the provision of the relevant document is mandatory within a certain time frame. For example, foreigners are a special category of taxpayer. 3-NDFL must be provided by a person who has the citizenship of another state to the Federal Tax Service if he stops his activities in the Russian Federation, which generates income, and leaves the country. A foreigner must provide the relevant document to the Federal Tax Service a month before the intended departure from the Russian Federation.

Contents of the 3-personal income tax declaration

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

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

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 tax agents?

In accordance with the legislation of the Russian Federation, it is customary to attribute to tax agents legal entities and individual entrepreneurs registered with the Federal Tax Service and having the obligation to calculate the corresponding tax from the personal income tax payer and transfer it to the budget. At the same time, it does not matter whether the respective organizations themselves are taxpayers of personal income tax. Most often, firms that are employers have the status of a tax agent. In some cases, tenants of property owned by the state or municipalities may be recognized as having the relevant status.

Tax agents are required to keep records of the proceeds received by individuals within certain billing periods, to assist, in cases provided for by law, in obtaining tax deductions for 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 personal income tax declaration, which is filled in in the cases provided for by law by the taxpayer - 3-personal income tax, - it is the Federal Tax Service that approves. Tax authorities are also developing other forms of reporting on the payment in question. For example, an employer may issue a special certificate to an 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 the deduction, when applying for a bank loan, obtaining a visa at the embassy of a foreign state. This is because the 2-NDFL certificate 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 hire citizens under employment contracts have a number of obligations as part of their reporting to the Federal Tax Service. So, they should:

- submit to the Federal Tax Service documents on the income of individuals, the amount of taxes calculated on the basis of the relevant revenue - annually, until April 1 of the year that follows the reporting one;

- calculations of the amounts of tax that are calculated and withheld by the company - quarterly, until the end of the month that follows the reporting quarter.

The first document is just the same 2-personal income tax certificate. In the second case, the source that the taxpayer can provide to the Federal Tax Service for employees is Form 6-NDFL. If the company has separate subdivisions, then each of them must send the indicated documents to the Federal Tax Service at the place of registration - to the corresponding territorial offices of the Federal Tax Service. These obligations apply to both individual entrepreneurs and legal entities.

In some cases, tax agents are required to send information about employees and other individuals to the Federal Tax Service as part of reporting in electronic form. Various types of software can be used for this purpose. Such as, for example, the "Taxpayer" program. 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 amongRussian firms.

There are different modifications of this program. So, for example, financiers of many large companies in the status of legal entities prefer to work in Taxpayer-YuL, which allows for effective calculation of personal income tax. The program under consideration provides for work, first of all, with those reporting forms that are established by the Federal Tax Service of the Russian Federation. For example, "Taxpayer" 6-NDFL, 2-NDFL or 3-NDFL allows you to form equally quickly and efficiently. Let's explore other benefits of this program in more detail.

Software "Taxpayer-LE": features and benefits

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

The most important advantage of the corresponding software is that it is free. This program is issued by specialized departments of the Federal Tax Service of the Russian Federation. In order to generate an up-to-date reporting form for submission to the Federal Tax Service - for example, 6-NDFL, the "Taxpayer-LE" must have up-to-date databases of the relevant forms. To do this, it is recommended to update the program regularly by downloading its latest version from the website of the Federal Tax Service.

Among the most noteworthy features of the software in question:

- the presence of a built-in calendar of the financier;

- the presence in its interface of a convenient "Document Wizard", with which you can createreporting;

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

- availability of directories of codes KBK, OKVED, OKUN.

PIT and deductions

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

- reduce tax at the expense of costs that were recorded in the same reporting period in which income was received;

- return part of personal income tax from the budget.

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

In the first case - when it comes to reducing personal income tax on expenses, the deduction works in much the same way as the mechanism for reducing income tax in a commercial organization. Individual entrepreneurs work according to this scheme - they reduce the calculated personal income tax by the costs that characterize the business. The corresponding deductions are called professional. According to the second scheme, deductions are provided to individuals - property, social, standard.

Principles for calculating the deductions of the first or second type are significantly different. As we noted above, professional deductions imply that the taxpayer has personal income tax expenses. They must be documented. If this is not the case, the fixed deductions provided for by the legislation of the Russian Federation can be used. Social and property deductions also imply that the taxpayer has preliminary expenses - for education, treatment, and the purchase of real estate. Based on their value, the amount that a citizen has the right toreturn from the budget. The amount of the corresponding deduction also largely depends on the income of the citizen, from which he initially pays personal income tax.

Standard deductions are a special category of compensation. They are accrued if a citizen has a certain status. Their value also depends on the person's income, but it should be noted that the corresponding deductions are relatively small in volume. In order for a citizen, in principle, to be employed - and the required social deductions, most likely, he will be able to receive from the state in full.

PIT taxpayers receive deductions according to different schemes. For example, property compensation can be issued both at the end of the tax year, and in the form of the opportunity to legally not pay personal income tax in the current reporting period. Deduction - a tax preference, which is provided by the state in a limited amount. So, if, again, we talk about property compensation - their limit is 260 thousand rubles. At the same time, if a person bought real estate, for which the deduction is calculated, with a mortgage, then he can also count on a personal income tax refund in the amount of up to 390 thousand rubles from interest on the corresponding loan.

Declaration 3-NDFL - one of the main documents for processing the deduction. In the general case, it is compiled by the taxpayer independently, sometimes with the assistance of the employer or a specialized organization that provides reporting services to the Federal Tax Service. For the deduction, it may also be necessary to provide bank documents, personal datataxpayer, filling out an application to the tax service. A complete list of sources needed to process the appropriate compensation can be requested from the territorial office of the Federal Tax Service.

It is worth noting that in the general case, only residents of the Russian Federation can receive deductions. That is, according to the tax, which 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 obligation of a citizen to pay tax to the state. As a rule, this requires that the citizen's expenses that give the right to a deduction, as well as the income on the basis of which personal income tax is calculated, are reflected in documents for the same tax period. The necessary clarifications regarding this scheme should also be requested directly from the Federal Tax Service.

CV

So, personal income tax or income tax refers to federal payments and is charged on citizens' incomes generated 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 in question at an increased rate. Certain amounts of personal income tax are established for specific types of income received by citizens.

As for the legal status of the payer of personal income tax, he can be an individual or an individual entrepreneur. In the first case, a person may need to pay personal income tax due to the receipt of a salary, compensation under a civil law transaction, saleproperty. Individual entrepreneurs pay personal income tax if they work according to the general taxation system. If they are registered on the simplified tax system or UTII, then the obligation to pay personal income tax may not be assigned to them.

Subjects of personal income tax payment may be required to report to the Federal Tax Service of the Russian Federation on the proceeds received, to interact with the tax service on various deductions. Most often, the declaration 3-NDFL is used. It is important to correctly reflect in it the basic information about the taxpayer, about the sources of his income. Mistakes in the respective declaration are undesirable. For example, if the taxpayer category code is indicated incorrectly in 3-NDFL, it is quite possible that the Federal Tax Service considers that the corresponding document is incorrect, as a result of which it may be required to re-submit it to the department.

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