Article 228 of the Tax Code. Features of tax calculation in relation to certain types of income

The legislation establishes the obligation of entities to deduct mandatory payments to the budget. As payers are citizens and organizations. General calculation rules are established by Article 228 of the Tax Code. Consider her.

P. 1, Art. 228 of the Tax Code

It establishes the categories of persons and the rules by which they calculate the obligatory budget payments. The procedure for calculating tax applies to individuals. Citizens settle and pay:

1. Of the remuneration issued to them from other individuals, as well as organizations that do not have agent status. The payers receive the indicated amounts in accordance with labor and civil law agreements, contracts of employment or lease of any material assets.
2. From the funds received from the sale of property owned, as well as from the sale of property rights. The exception is the cases established in paragraph 17.1 of Art. 217 when income is not subject to taxation.
3. From funds received from sources located outside the country. This provision applies to residents of the Russian Federation, except for military personnel specified in Art. 207 (paragraph 3) of the Tax Code.
4. Of the amounts from which, upon receipt, personal income tax was not withheld by agents. The exception is cases when such income was provided with information according to the rules enshrined in Articles 226 (paragraph 5) and 226.1 (paragraph 4).
5. From the sums of winnings received from the organizers of gambling, lotteries. The exception is the funds paid in the sweepstakes and bookmaker.
6. From the amounts received by citizens as heirs (successors) of authors of works of art, literature, science, inventions, industrial designs, utility models.
7. From the income provided in kind and in cash by individuals who do not have IP status, as a gift. The exception is cases recorded in Article 217 (paragraph 18.1).
8. From income received in the form of a cash equivalent of immovable objects or securities provided to increase the target capital in non-profit organizations according to the rules provided for by Federal Law No. 275. The exception is the cases specified in para. 3 p. 52 of the norm 217 of the Code.

Additional requirements

In paragraph 2 of Art. 228 of the Tax Code of the Russian Federation stipulates that the payers specified in the first paragraph shall calculate the mandatory amounts to the budget independently. Moreover, they are guided by the rules of the 225th Codex norm. The total amount of deductions to the budget is calculated taking into account the amounts withheld by agents when paying income to citizens. Losses of previous periods that were incurred by an individual do not reduce the tax base.

Payers indicated in the first paragraph of the considered norm must submit to the supervisory authority at the accounting address the corresponding declaration. The total amount calculated in accordance with the reporting document, in accordance with the rules of norm 228 of the Tax Code of the Russian Federation, is paid at the place of residence of the subject. Deductions shall be made no later than July 15 of the year following the completed period. For payers who have received income, the notice of which the agent has sent to the supervisory authority, the due date is no later than December 1. The basis for deduction is a notice sent by the division of the Federal Tax Service.

Comments

Art. 228 of the Tax Code applies to the following categories of individuals receiving income:

1. From sources located outside the country.
2. From which the payment of personal income tax was not withheld.
3. In the form of winnings in lotteries and gambling.
4. As a reward provided to them as heirs of the authors of products of intellectual and creative labor.
5. From other citizens who do not have IP status.
6. In the form of a cash equivalent of real estate or securities.

The procedure for calculating tax for these entities is established by the 225th Codex norm. Taking into account its provisions, individuals shall independently calculate and pay.

Features

Guided by norm 228 of the Tax Code of the Russian Federation, entities calculate the amount of mandatory budgetary contributions as percentages of the base corresponding to the rate. The total amount of payment is determined in full rubles. In practice, this means that if the amount is less than 50 kopecks, it is discarded, if the amount is more than 50 kopecks, it is rounded to the nearest whole number. The list of income from which withholding and deduction of personal income tax is made is considered closed. The list is not subject to expanded interpretation. This means that the inclusion in the list of additional categories can be carried out exclusively by federal law.

Special instructions

Norm 228 of the Tax Code of the Russian Federation requires the payer to take into account the personal income tax withheld by the agent from his income when calculating. It should be remembered that losses that a physical person suffered in previous periods cannot be taken into calculations to reduce the base. Drawing up a declaration is the responsibility of the citizen. It is provided to the division of the Federal Tax Service according to the rules of the 229th norm of the Code. Article 228 of the Tax Code of the Russian Federation establishes the deadlines by which an entity is required to make a deduction. Payment is made at the place of residence to the control body in which the citizen is registered. In accordance with norm 228 of the Tax Code of the Russian Federation, deductions are made no later than July 15 for the previous period.

Important point

Individual entrepreneurs and organizations need to take into account the general rules established for them by the Code. In particular, despite the fact that payers, in relation to the income indicated in the rule in question, independently calculate and transfer to the budget, and also submit a declaration, the individual entrepreneur and legal entity must:

1. Keep a record of these revenues.
2. Transfer control information about the amounts issued to payers.
3. Provide individuals with certificates of income received by them, at their request.

For violations of the established rules provides liability.

Conclusion

The obligation to deduct payments to the budget is fixed at the legislative level. The Tax Code determines the types of fees, entities that are obligated persons. The Code clearly prescribes the rules by which the calculation and payment of amounts is carried out. Taxes form the revenue side of the Russian budget. From the timeliness and completeness of the proceeds withheld amounts depends on the possibility of reallocation of funds at the levels of the financial system. Citizens who receive income must pay taxes on it in a timely manner. In addition, they are required to submit a declaration to the supervisory authorities and a reporting document.

In many cases, the retention and deduction of personal income tax is made by the employer, acting as an agent. However, far from always the payer is officially employed. In these cases, the rules of the rule in question apply. It is worth saying that the Tax Code establishes rather stringent sanctions for persons evading their duties. With the formation of large debts, criminal measures can be applied.