Legal encyclopedia. Letter H

TAX ON INCOME FROM INDIVIDUALS

- obligatory, individually-free payment, levied from physical persons in the form of alienation of money belonging to them on the right of ownership, economic management or operative management of money resources, with a view of financial support of activity of the state and (or) municipal formations.

Taxpayers are recognized

Individuals - tax residents of the Russian Federation and individuals - non-residents who receive income in the Russian Federation.

Income from sources in the Russian Federation is: dividends and interest, insurance payments, income from the use of copyright and other rights, income from leasing property, income from the sale of real estate, benefits, pensions, other income received as a result of activities in the Russian Federation.

The object of taxation is the income received by the taxpayer:

1) from sources in Russia and abroad - for individuals who are tax residents of the Russian Federation;

2) from sources in Russia - for individuals who are not tax residents of the Russian Federation.

When determining the tax base, all incomes of the taxpayer in monetary and in-kind forms and incomes in the form of material benefit are taken into account. The deductions made from the taxpayer's income do not reduce the tax base. The tax base is determined for each type of income separately.

The tax period is recognized

Calendar year.

Exempt from taxation: state benefits, payments and compensation, unemployment benefits, pregnancy and childbirth; State pensions; Payments for damages; Remuneration to donors; alimony; Amounts in the form of grants; Premium; One-time material assistance; Scholarships; Income from the maintenance of personal subsidiary farming.

The taxpayer has the right to standard tax deductions:

1) in the amount of 3000 rubles. For each month of the tax period; 2) a tax deduction in the amount of 500 rubles. For each month of the tax period;

3) a tax deduction in the amount of 400 rubles. For each month of the tax period;

4) a tax deduction in the amount of 300 rubles. For each month of the tax period.

Social tax deductions

Provided that the taxpayer has transferred to the

Charitable purposes not more than 25% of income received in the tax period; Paid for their education, but not more than 30,000 rubles, and for the education of children, but not more than 30,000 rubles. In general for each child; Paid for the treatment of his and his children under the age of 18, but not more than 38 000 rubles.

The taxpayer is provided with

The following property tax deductions: in amounts from the sale of houses and other property that was in ownership for more than 5 years, not exceeding 1,000,000 rubles; In the amount spent on the construction or purchase of new housing, but not more than 1 000 000 rubles.

Professional tax deductions are received: taxpayers who receive income from work

Civil-law character; Who receive royalties.

The tax rate is set at 13%.

35% is established in respect of: winnings; The value of prizes received in contests and games; Interest income on deposits.

30% for all incomes received by individuals - not tax residents of the Russian Federation.

6% in respect of dividends received from equity participation in the activities of the organization.

The total amount of tax is calculated based on the results of the tax period in relation to all incomes of the taxpayer.

The tax declaration is submitted by the taxpayer not later than April 30 of the year following the expired tax period.

The excessively withheld tax is subject to return on application of the taxpayer.