Taxes from individuals: types, rates, terms of payment

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

Each person must pay different types of taxes. All of them are enshrined in the NK. At the same time, it is taken into account that this or that fee is charged only if there is a corresponding object of taxation. Any person should understand what taxes are levied on individuals. If the requirements of the tax legislation are violated, then significant fines will be charged. If they are not repaid by a citizen, then bailiffs will deal with the recovery on the basis of a court decision.

Features of fees

Individuals almost never calculate taxes on their own, since this process is carried out by employees of the Federal Tax Service. Taxes in Russia are presented in a fairly large amount. If a person does not know exactly what fees should be transferred to them, this does not become a basis for refusing to hold him accountable.

Most of the fees are calculated by tax inspectors, after which they form ready-made receipts sent to the place of residence of the citizen who is the taxpayer. The citizen should only pay such a receipt. Pre-possibleindependently calculate the tax to make sure that the calculations by the employees of the Federal Tax Service are correct.

If a receipt is not received at the appointed time, then the taxpayer himself should ask why the document is missing. To do this, it is advisable to come to the office of the Federal Tax Service, show your passport and request a copy of the receipt. Personal tax rates are federal as a standard, but for most taxes, municipal governments can reduce this rate.

Who pays taxes?

All citizens are subjects of civil law. If they have objects of taxation, then they are obliged to pay fees based on their value or other parameters. Personal taxes come in many forms, so people need to understand how they are calculated, what rates are used, by what date they must be paid, and what the consequences of not paying are.

Taxes paid:

• Russian citizens;
• foreigners who receive income in Russia;
• stateless people.

Fees are paid only if there are relevant objects of taxation, which may be represented by income, land, houses or vehicles.

Types of taxes

All people should be well aware of what fees they should transfer to the budget. Taxes in Russia, which are levied on individuals, are presented in several varieties:

• Individual income tax, which involves the collection of a fee on all incomes of citizens, although there are certain exceptions, since it is not required to pay tax on funds received by inheritance or as a gift in a small amount;
• transport tax is paid by all car owners, but there are also exceptions here, since owners of trucks weighing up to 12 tons do not pay this tax, and you also do not have to charge a fee for cars for the disabled, whose power does not exceed 100 liters. p.;
• property tax based on existing real estate;
• land tax is determined if citizens have land plots owned by them;
• water fee is charged only to users of the country's water resources;
• additionally there are fees from hunters and fishermen;
• excise taxes paid by individuals who, during work or leisure, transport any goods across the country's border.

So there are indeed many types of fees that citizens can pay. But they are calculated and listed only if there are appropriate grounds. Taxes levied on individuals are usually calculated by employees of the Federal Tax Service, so the citizens themselves may not worry about dealing with calculations and transferring funds, as well as compiling and submitting various declarations.

The nuances of paying personal income tax

This collection is considered the most significant and popular among Russian citizens. It is paid for allperson's income. In another way, it is called personal income tax. It is calculated by a tax agent represented by the employer. In addition, other income may arise, so it is important to know exactly how this fee is charged from them:

• Salary. Payroll taxes are paid by the company where the citizen works. It is this payment that is the main source of income for most Russians. Tax is levied not only on salary, but also on various allowances and bonuses. For this, 13% of cash receipts are calculated. The employer independently deals with the calculation and transfer. He also draws up certificates in the form of 2-NDFL, sent to the Federal Tax Service. Therefore, citizens themselves should not pay taxes on their salaries or account for the funds received. Additionally, funds are collected from the salary in the Pension Fund or the Social Insurance Fund. If a person works in several companies, then in each of them employers are engaged in calculations and transfers.
• Property sale. If a citizen sells property owned by him for less than three years (if it was inherited or as a gift) or five years (bought with his own funds), then he needs to independently calculate and pay income tax from individuals. For the calculation, the value of the property is used, and you can also use tax deductions. Tax is levied on the difference between the purchase and sale value of the property. Under such conditions, the citizen himself must correctly calculate the fee, pay it and draw up a declaration, which is submitted before April 30 of the next year. Myselftax is due by July 15 of the following year.
• Tax on dividends of individuals. If a citizen has invested his free funds in the opening or development of a company, on the basis of which he received shares, then he can count on periodic dividends. They are also included in income, so personal income tax is levied on them in the general manner. The tax agent is the company that transfers the funds, so it should be the company that is responsible for the calculation and payment of funds.

There are certain cash receipts that are exempt from personal taxes. These include:

• state benefits;
• compensation for moral or physical harm and damage;
• material assistance;
• payment for vocational training or retraining of workers;
• gifts, if their value does not exceed 4 thousand rubles a year.

Until 2015, there was a special law on taxes on individuals No. N 2003-1, but it was canceled, so now you should focus only on chapter 32 of the Tax Code.

Property tax

Paid by citizens who own any property. If they live in public housing, they pay only the rent specified in the social tenancy agreement. Tax on individuals on real estate is not paid by all citizens, since some categories of citizens are considered to be beneficiaries. These include:

• heroes of the Russian Federation or the USSR;
• disabled people of the first two groups;
• disabled withchildhood;
• military with 20 years of service or more;
• military family members who lost their breadwinner;
• radiation victims.

Additionally, benefits are offered to pensioners, cultural figures or citizens who own different buildings where various workshops or studios are located.

To calculate this tax, the cadastral value of real estate has been taken into account since 2015. The standard interest rate used for residential properties is 0.1%, but it increases for owners of commercial properties or other structures, so it can reach 2%.

Citizens use the tax rate, the cadastral price and a deduction to reduce the tax base when calculating. The deductions depend on the real estate available:

• 50 sq. m. for houses;
• 20 sq. m. for apartments;
• 10 sq. m. for rooms.

Therefore, first the cadastral price must be reduced by the amount of the deduction, after which the tax is calculated based on the rate.

Property taxes are paid from individuals annually until December 15 of the next year. Funds are collected from different types of property, which include:

• houses and apartments;
• private rooms in dormitories or communal apartments;
• garages;
• places for cars issued by citizens in the property;
• objects under construction that were not included in this list relatively recently;
• different complexes consisting of several buildings with a single purpose;
• other facilities.

Citizens receive ready-made receipts for payment of this fee from employees of the Federal Tax Service. If they refuse to voluntarily pay the funds, then taxes are collected from individuals. To do this, the tax service goes to court, after which, by court decision, it is the bailiffs who will use different methods to force the citizen to return the funds. Bank accounts may even be arrested, after which the due amount, if any, is withdrawn from them.

Land fee

This tax must be paid by all citizens who own or use different plots of land. Therefore, land tax is levied on individuals under the following conditions:

• the citizen is the direct owner of this object, therefore he has a certificate of ownership for the site;
• a person owns an object, since he received it from the state for permanent use;
• the land was obtained under the terms of lifelong inheritable possession.

Funds are transferred to the local budget. Land taxes levied on individuals are calculated by employees of the Federal Tax Service. For this, different parameters of the site are taken into account:

• territory area;
• her cadastral value;
• region-approved tax rate;
• type of land that can be used for agriculture, private housing or other needs.

Pay funds required by December 15 next year. Offered even on this feedifferent types of benefits that citizens can use:

• WWII veterans;
• people who specialize in crafts;
• when organizing their farm, farmers are exempted from having to pay this fee for the first five years;
• People who received land, which is to be brought back to normal through restoration and can only be used for agricultural purposes in the future, do not pay tax for 10 years.

The rate for this fee varies from 0.025% to 1.5%, and the exact amount depends on the decision of the municipal authorities. You can find out the exact information directly on the local website of the Federal Tax Service. There is no need to file a tax return, and there is no need to do the calculations yourself.

Transport tax

Charged from all citizens who own their own car. It is paid exclusively by the owners. The transport tax from individuals is levied annually, and the Federal Tax Service is also involved in the calculation. Notifications are sent along with receipts that can be paid at a bank branch, using an ATM, online banking or post offices.

Many factors influence the amount of tax:

• region where the owner of the vehicle resides as each city has its own multipliers and rates;
• number of horsepower, since this is the value multiplied by the rate;
• the cost of the car, because if the car is worthmore than 3 million rubles, then multiplying coefficients are used in the calculation, due to which the amount of the fee really increases significantly;
• type of vehicle, since truck owners are completely exempt from paying this fee.

When levying transport tax on individuals, significant benefits are also provided. They can be used by pensioners or owners of trucks whose weight does not exceed 12 tons. The benefit is provided on a declarative basis, therefore, citizens must first find out at the FTS department whether they can count on relief, after which they bring evidence confirming the right to the benefit. A statement is drawn up, which is then transferred to the employee of the institution. Only then will receipts with reduced tax be sent.

Excises

They are paid only by individuals who transport any goods across the country's border. But these goods must be excisable. To them under Art. 179 NC applies:

• alcohol and various types of alcoholic products;
• tobacco;
• cars or other types of vehicles;
• fuel, which can be gasoline, diesel or even stove household material;
• motor oils.

All the basic rules for levying excises are listed in Art. 181 NK.

Water tax

This fee is paid if citizens take water from artesian wells. Before drilling a well, a license is required.

If water is taken from shallower horizons, and the water is used only for personal use, then no tax is charged.

The taxpayers themselves must calculate and transfer this fee. For this, a rate of 93 rubles is used. per 1000 m³, and if meters are not installed, then an additional multiplying factor equal to 1, 1.

The tax base is the amount of water pumped out of the well for a specific period of time. It is required to additionally submit declarations for this fee quarterly until April 20, June, October and January.

Fees from hunters

This tax is federal. It is paid only by individuals who have permission to hunt in several territories:

• public;
• assigned to entrepreneurs or companies;
• represented by natural areas with good protection.

To calculate the amount of this fee, the number of animals killed is taken into account, therefore the tax is expressed in kind. The rate is set separately for each animal, and all rates are listed in Art. 333 NK. The fee is payable immediately upon issuance of the permit. It is not required to generate and submit reports, which greatly simplifies the hunting process.

Collect for anglers

All rules for transferring this fee are also contained in Art. 333 NK. Tax must be paid only for certain types of biological marine species. Before the processget a fishing permit, and it is not always issued, as there are many restrictions.

To calculate the fee, the amount of the catch and the rate set for a particular type of fish are taken into account. Payment of such tax is made in several stages. Initially, 10% of the total amount is paid, after which contributions are paid regularly throughout the year. At the third stage, the last one-time payment is transferred before the 20th day of the month following the month when the period of validity of the issued permit expires. All these points are explained by the employees of the Federal Tax Service in the process of obtaining a fishing permit.

In closing

Thus, the types of personal taxes are numerous. They are calculated and paid only if there is an appropriate object of taxation, represented by different types of real estate, vehicles, income or other values. In most cases, it is the employees of the Federal Tax Service who are involved in the calculation of taxes, and citizens receive ready-made declarations. Revenues are subject to fees by tax agents.

Each person should be well versed in how taxes are calculated and when taxes are transferred in order to prevent delays, since in this case he may be held administratively or criminally liable. Punishment will be applied even in a situation where a person is poorly versed in tax legislation. This is especially true for hunters or fishermen who are trying to prove that they simply did not know what to paycollection. They are involved under the article for poaching, and are also forced to transfer significant amounts of funds to the state.