So, today we will be interested in Art. 227 of the Tax Code of the Russian Federation. It regulates the features of the calculation of taxes for individuals. It also indicates the norms and terms of payment of the so-called advance payments. All this is extremely important for the taxpayer. Especially if you do not need problems with the tax authorities. In principle, this article is not one of a kind. For individuals, various sections of the Tax Code are provided. But here advance payments and features of tax payment by some individuals - this is quite an important point. So we are destined according to the text of Art. 227 of the Tax Code? What can one count on in one case or another?
Who is related
To begin with, you should pay attention to the fact that not all the rules specified in the article will be applied. But only to some individuals who have some features. This means that the current rules will not have any legal force for most taxpayers.
Who is affected by our article today? Individuals registered as individual entrepreneurs. They will have to pay contributions to the tax service on income received for the reporting year.
It also relates to notaries and lawyers who are registered as legal entities and are engaged in private practice. According to Art. 227 of the Tax Code, they, too, must pay taxes on income that they receive.
How
The next point is no less important. But quite a few people know about him. Moreover, some do not realize that the order of treatment in tax authorities with reports and taxes are regulated by law. More precisely, they are clearly spelled out.
In paragraph 2 of Art. 227 of the Tax Code states that citizens listed in the first paragraph of this article must independently apply to the tax authorities for payment and reporting. The calculation of the payment amount should be carried out independently. That is, no one will consider for you how much to transfer to the tax service for the specified period, will not. You yourself have to worry about it.
In principle, nothing surprising. Most often, all taxpayers independently recalculate the amount due to be paid in the form of tax fees. And legal entities engaged in private practice (notaries and lawyers), as well as individual entrepreneurs always independently make calculations based on current legislation.
Deduction
Further, some features of calculus should be noted. The thing is that according to the text of Art. 227 of the Tax Code, the total amount of taxes that will be calculated by individuals must take into account deductions. That is, there will be an accounting of advance payments, as well as all other fees that have been made.
In addition, deductions will be made, according to modern laws, to a particular budget. Either regional or federal. But deductions are still necessarily taken into account in a particular case. Without them, you will have an overpayment. On the one hand, it’s good - there’s definitely no debt. And on the other - extra expenses are useless.
Also, do not forget about one feature that is provided for in Art. 227 of the Tax Code with comment. Pay attention to paragraph 4. He indicates that losses from previous years should not be taken into account when calculating the tax. It is these rules that are currently in force in Russia.
About declaration
Well, that’s not all. Calculating the tax is only half the battle. Then begins the most difficult and interesting. It is about filing and preparing a so-called tax return. The whole problem is that for each tax for individuals and legal entities their own rules are established. For example, they can be seen in Art.227 (227.1), 228 of the Tax Code of the Russian Federation.
But here the declaration is filed according to uniform rules that apply to all taxpayers. They are prescribed in article 229 of this code. If you look at the text of the article we have proposed, then you will notice that the declaration of income is a mandatory item of activity in Russia. In this case, it is necessary to contact the tax authorities at the place of registration.
Deadline
Not everything is as difficult as it seems at first glance. It is worth paying attention to another very interesting fact. The thing is that individuals have the right to pay taxes that they declared (in our case, it is about income), not immediately. In other words, you can report at one time, and make a payment at another.
But there are still limitations. Persons referred to in paragraph 1 of Art. 227 of the Tax Code of the Russian Federation, without fail, pay all necessary taxes until July 15 of each year. We are talking about the period that follows after the tax reporting period of time.
What does it mean? Suppose we produce a report for 2015. Then tax payment can be deferred legally until July 15, 2016. These are the interesting rules that apply in Russia. Also about the payment of taxes by individuals can be found in Art. 227-228 of the Tax Code of the Russian Federation.
First income
The rules that apply to the appearance of the first income are also established. No matter how strange this may sound, the citizens indicated in the first paragraph of this article without fail declare their money. We are talking about the first income received from private practice or from entrepreneurial activity, as already mentioned.
In this case, it is necessary to apply to the tax authorities with the appropriate declaration. What is the deadline to meet? You will be given less than a week to report. More precisely, only 5 days. Not too much. In other words, it will be necessary to declare the first income within 5 days after receiving the first profit. There is nothing difficult to understand in this either.
Down payments
If we are talking about the so-called advance payments, then you do not need to calculate them yourself. This is exactly what is stated in Art. 227 (paragraph 8). Tax authorities should independently deal with this issue.
The calculation of the amount for the current period is based on the assumption of the income of an individual that has been provided to the relevant authorities. Or the profit (actual) for the last tax reporting period is taken into account. Here the deductions provided for in Articles 218 and 221 of the Tax Code of the Russian Federation are taken into account.
By notice
It remains to figure out exactly how you will have to pay advance payments if you decide to deal with them. The thing is that you need to consider the notifications sent to you. Depending on the period indicated in them, the exact limits for making an advance payment will vary.
So, for January-June you will have to pay until July 15 this year. In this case, the size is set at 50% of the indicated amount in the payment document. For July-September - until October 15, 1/4 of the annual payment. But for October-December - until January 15 of next year. Payable 25% of the amount.
Features
Also in Art. 227 of the Tax Code of the Russian Federation indicates that with a decrease or increase in revenue by significant amounts, you will have to re-submit the statements. At the same time, the tax authorities will recalculate the tax amount due for payment on the basis of new data. Reporting is provided annual.
In this case, the recalculation of taxes is carried out as soon as possible. Now the law establishes that the tax authorities have been given 5 business days to carry out this operation. Roughly speaking, in a week you will receive new payment documents. The countdown starts from the moment the new declaration is received by the relevant authorities.
