The tax system in Russia has a huge variety of nuances. They will have to be found out without fail in order not to violate the law. What should each taxpayer do? What opportunities does it have regarding the modern tax system? Maybe there are some features? Very often, citizens hear the abbreviation PIT. And then the question arises of what it is. An extremely important point that is worthy of attention. What is personal income tax? How to pay it? What opportunities does the taxpayer have in this area? About all this further.
Profit
In fact, sorting out our current issue is pretty easy. Especially if you are generally familiar with the tax system in the Russian Federation.
What is personal income tax? These are regular payments to the state treasury from one or another taxpayer. A kind of mandatory tax, from which no one has the right to evade. Surely you know that any citizen’s profit in Russia is subject to appropriate payments?
So, if you are thinking about what personal income tax is, you can answer easily and simply - this is a tax on personal income. You must pay this fee to the state treasury each time you receive money from someone. And without fail. Yes, there are exceptions and their own rules, subtleties and features in this matter. But, in general, personal income tax is paid by all taxpayers.
When to pay
As a matter of fact, if you take an interest in information regarding profit, you can find out - not all receipts are taxed. Therefore, there are exceptions. Just like everywhere else.
What is personal income tax, we have figured out. But when and for what purpose should funds be transferred to the state treasury? This question is also extremely important. Indeed, without knowledge of this, you can not pay or, conversely, transfer the extra money to the treasury of the state. Neither the first nor the second option is encouraging.
Personal income tax is paid on almost any of your income. This applies to wages, and inheritance, and the receipt of money from the delivery / sale of real estate. So, it doesn’t matter how exactly you earned - you still have to give a certain percentage to the state. These are the laws in Russia. A variety of transactions also require registration and payment of taxes. For example, if you are selling real estate.
Do not pay
True, personal income tax (PIT) may not be required. There are exceptions to the rules. In general, our payment today is called income tax. It is paid from all the profits that only the taxpayer receives. With rare exceptions.
When can I evade payment? There are not so many cases. Firstly, gifts from close relatives are not subject to this contribution to the state treasury. That is, if someone gives you money, taxes are not paid from them.
Secondly, real estate transactions that you have owned for more than 3 years. They also do not require a certain payment to the state treasury. Therefore, sometimes before a particular transaction it makes sense to wait a few years. Especially when it comes to large amounts.
Thirdly, the inheritance that was received from close relatives is also not subject to personal income tax. This also includes gifts. But, again, received only from close relatives. These include:
- spouses;
- parents
- grandchildren;
- brothers and sisters;
- grandparents;
- children.
As you can see, there are not so few exceptions, if you think about it. Payment of personal income tax is a very ordinary process with which almost every taxpayer is familiar. And do not be scared of him.It is better to find out the features stipulated by Russian law in relation to personal income tax.
How much and when
For example, how much you will have to give in one or another case. After all, some restrictions do exist! Personal income tax is levied in non-fixed form. It all depends on your profit. But you can say for sure how much in percentage you need to give to the state. The amount of tax for 2016 is 13%. That is how much you will pay the tax authorities in each reporting period for the profit you make.
And in what terms will you have to meet the payment? The personal income tax certificate (declaration) and the application are submitted annually by individuals. Or quarterly / monthly. But you will have to report on your income and pay the bill by April 30 of each year. In this case, tax is paid for the previous year. That is, in 2014 we pay for 2013, in 2015 - for 2014 and so on. Nothing difficult to understand, right?
In general, you can pay income tax until July 15. But in practice, citizens file a declaration and try to quickly pay off the state immediately. This eliminates unnecessary problems in the future.
Deductions
To be honest, all taxpayers have another very interesting opportunity. Which one? For example, you can make personal income tax refunds when buying an apartment or any other real estate. What does it mean?
In Russia, when making certain transactions in the presence of income, you can regain part of the money spent. This process is called tax deduction. It is, like income tax, 13% of the specified amount. Making out is not too difficult, but requires some preparation. If you do not have any income, then the deduction will not work.
By the way, personal income tax compensation is possible in many cases. As we have already found out, if we are talking about real estate transactions, you can easily recover 13% of your expenses. Even when a mortgage takes place. This also includes treatment and training. Do you work officially and do you have children? Then you have every right to reduce the tax base with the help of an appropriate deduction (it is simply called "for children"). So, to slightly increase profits, and lower the tax itself. In general, there are many options.
Declaration
It doesn’t matter what it is about - the deduction or payment of personal income tax. In both the first and second cases, a certain list of documents will have to be submitted to the tax authorities. A special place is the so-called personal income tax certificate. More specifically, a tax return.
This is the most important document. Without it, you can neither receive a deduction, nor report on your income to the state. This is a reporting document that plays an important role. The people called 3-personal income tax.
To be completed by the taxpayer independently. If you wish, you can contact the services that will quickly help you in solving the problem. To be honest, there is no special information here. Usually only data about the taxpayer, expenses and income (sources). And nothing more. So keep that in mind.
Form 3-NDFL is filled out on a computer in a special program. After all, if you work with the software, then it will do all the calculations on its own. And it will be enough for you to simply fill in the required fields (they are all signed and marked), then click on the "Generate" button and get a ready declaration for submission to the tax. Filling out the PIT form does not require any significant knowledge. In any case, when it comes to individuals. In a special application there are comments on all operations that will help to quickly get rid of reporting.
Proof of income
A separate place is allocated to income statements. They are always needed, especially when it comes to reimbursing a tax deduction. This document is called 2-PIT. Do not confuse it with a tax return! This is a completely different paper.
Form 2-NFDL is a kind of certificate of your salary. It is issued in accounting at your employer.Moreover, you will not have to fill out anything, just request and receive it. Without such a document, a tax deduction simply does not take place.
Only in rare cases will you have to deal with the problem yourself. When? For example, if you work for yourself. In this case, you will have to study the reference codes 2-NDFL and indicate them in the manufacture thereof. By the way, it is obtained in the same application as the tax return (reporting). Just select the appropriate item, then look through all the suggested codes with comments, mark the option that suits you, and then create a certificate and print it. By the way, for deduction only the original document is required.
How to pay
What is personal income tax, we have already figured out. Moreover, the basic documents that are required for the tax itself and for deduction have become clear. But the question is different - how can one pay a debt to the state? After that, it will already be possible to find out the complete list of all necessary documents for both deduction and tax itself.
In fact, there is nothing difficult to understand. In general, there are many alternatives to paying personal income tax. An example of this is the use of a cash desk at a bank or terminal in tax authorities (in some regions this technique is available). If you list all the possible payment methods, you can distinguish among them:
- bank (through cash desk);
- payment terminals;
- cash desk at the tax authority (if any);
- through the public services portal;
- through the service "Payment of public services";
- Internet banking (like Sberbank Online);
- virtual wallet;
- using ATMs.
As you can see, there are more than enough alternative solutions here. What not to say about the deduction. After all, you can return money only to a bank account or to a card. No electronic services or additional wallets! These are the rules established in the Russian Federation.
Deduction fee
Pay attention to the tax deduction. It is he who is interested in taxpayers. Even more than paying the corresponding tax. No special documents are required for him. But deduction is a completely different matter.
What will have to be submitted to the tax service to get one? The list of documents may vary, depending on the situation. But usually you need to bring along (copies and originals):
- passport;
- tax return;
- certificate 2-personal income tax;
- property documents (for real estate transactions);
- sales contract (also for different transactions);
- service / training agreements;
- receipts and receipts confirming expenses;
- licenses and accreditation of institutions (for universities and medical institutions);
- work book;
- military ID (for men);
- TIN and SNILS;
- pension certificate (if any);
- marriage / divorce / birth certificates of children;
- statement of established form;
- bank account details;
- certificates of interest on a mortgage agreement (if the deduction is related to a mortgage);
- certificates of study at the university (for full-time students up to 23 years).
In principle, that’s all. Next, just bring the documents with the application to the tax office and wait a while. Your application will be considered, after which they will make a final decision on payments. If it is satisfactory, then after about 1-2 months you will receive a refund to the account indicated in the application.
If not pay
Some people think about what will happen if you do not pay personal income tax. There is no definite answer here either, because in Russia everything happens. In general, such an act is treated as a violation of the law. And he is criminally punished. Usually, for lack of reporting, you will be fined, and they will also be required to explain why you did not declare income. Prison usually doesn’t get to prison.
Although, in practice, many now evade the payment of income tax. Especially if the earnings are small. For example, you can try to hide profits from rental housing or real estate. Remember, it is impossible to predict the consequences; you act at your own peril and risk.The most harmless is the appearance with an explanation, the worst is the imprisonment.
According to
In general, any tax has its own calculation formula. And PIT also has it. Not too complicated to understand, but still. Try to remember it so that you can independently calculate at any time the amount that you will have to give to the state from your profits.
Usually you just need to multiply the tax rate by the appropriate base. The first point is our 13%. So much is given from the income of individuals. But the tax base is your profit, from which it is made after deduction. For example, for a child. You can simply say that in relation to individuals - this is the money that you get on hand. There is nothing difficult.
Example
Consider a specific scenario. Suppose we have a minor child. And while the official salary per month is 20,000 rubles. How much will you need to pay in Russia in this scenario?
The standard tax deduction for 1 child is 1,400 rubles. Our tax base is reduced by this amount. It is advisable to constantly look at the exact data on the deductions on the website of the Federal Tax Service of Russia; they very often change. From here we get:
13% * (20,000-1,400) = 13% * 18,600 = 2,418 rubles. It is this amount that will be deducted from our monthly salary. This is the income tax.
If there was no child, then they would get the simplest formula: 20,000 * 13% = 2,600. The difference is not very big, but it still exists.
Summary
So we found out what personal income tax is. Moreover, it is now clear how to correctly calculate this tax, when it can not be paid, and in which cases there is a corresponding tax deduction. This issue is extremely relevant in Russia, but it will no longer be a problem.
Personal income tax is something everyone is familiar with. Remember, any of your profits must be declared before April 30 of each year, and then in one case or another 13% will be deducted from it. There are some exceptions, but they are no longer a mystery either. Do not shy away from paying personal income tax, otherwise you can make a lot of problems.
