EXEMPTION FROM PIT FOR THE COST OF AN INDEPENDENT ASSESSMENT OF THE EMPLOYEE'S QUALIFICATION.
Effective from 2017 the federal law dated July 3, 2016 No. 251-FZ “On Amendments to Part Two tax code Russian Federation in connection with the adoption of the Federal Law "On Independent Assessment of Qualifications" (hereinafter - Federal Law No. 251-FZ). To encourage participation in the assessment of employers and employees, this law introduces tax breaks.
The fee for an independent assessment of the qualifications of an employee is not subject to personal income tax. Part 1 of Art. 1 of the Federal Law No. 251-FZ, the text of Art. 217 of the Tax Code of the Russian Federation was supplemented with a new clause 21.1, on the basis of which income in the form of fees for passing an independent assessment of the qualifications of employees or persons applying for a certain type of labor activity is not subject to taxation, for compliance with the provisions of a professional standard or qualification requirements established by federal laws and other regulatory legal acts Russian Federation, carried out in accordance with the legislation of the Russian Federation.
Note
Federal Law No. 251-FZ also introduced amendments and additions to paragraphs. 23 paragraph 1 and paragraph 3 of Art. 264 of the Tax Code of the Russian Federation. From 01/01/2017, the costs of an independent qualification assessment are included in other expenses when calculating income tax. The taxpayer's employees undergo an independent qualification assessment on the basis of an agreement for the provision of services for such an assessment in accordance with the legislation of the Russian Federation. At the same time, employees of the taxpayer who have concluded labor contracts with him pass it. The taxpayer will be obliged to keep documents confirming the costs of an employee undergoing an independent qualification assessment for the entire duration of the contract for the provision of services for conducting this assessment and one year of work of an individual whose qualification assessment was paid for by the taxpayer in accordance with the agreement concluded with him. employment contract but not less than four years.
New tax deduction when an individual pays for an independent qualification assessment. In paragraph 1 of Art. 219 of the Tax Code of the Russian Federation, a new paragraph. 6 (paragraph “a” of Part 2 of Article 1 of Federal Law No. 251-FZ was introduced). Given this subparagraph, in a situation where a citizen has paid for an independent assessment of his qualifications, he will be able to receive a social deduction for personal income tax.
The amount of the deduction is equal to the sum of the actual expenses for passing an independent qualification assessment. At the same time, the value this deduction and the deductions provided for in paragraphs. 2 - 5 p. 1 art. 219 of the Tax Code of the Russian Federation (with the exception of the costs of educating the taxpayer's children (clause 2) and the cost of expensive treatment (clause 3)), in total should not exceed 120,000 rubles. in year. Corresponding amendments have been made to par. 7 p. 2 art. 219 of the Tax Code of the Russian Federation.
Note
The legislation does not provide for the possibility of receiving a deduction in the amount paid for an independent assessment of one's qualifications through tax agent. Thus, a citizen will need to declare it in the personal income tax declaration submitted to the tax office.
CHANGING THE PROCEDURE FOR RECEIVING CERTAIN SOCIAL TAX DEDUCTIONS.
Federal Law No. 403-FZ of November 30, 2016 “On Amendments to Article 219 of Part Two of the Tax Code of the Russian Federation” provides that the social deduction for personal income tax in the amount of insurance premiums under contracts voluntary insurance life can be obtained from the employer. It should be remembered that the deduction is provided subject to confirmation of the right of the taxpayer to receive this deduction issued by tax authority.
Note
The procedure for granting the deduction is similar to the current procedure provided for social tax deductions for the costs of education, the provision of medical services and the purchase of medicines for medical use.
EXEMPTION OF SELF-EMPLOYED CITIZENS FROM PAYING TAXES.
Federal Law No. 401-FZ of November 30, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” (hereinafter referred to as Federal Law No. 401-FZ) amended the Tax Code, according to which self-employed citizens will be exempted from paying personal income tax for 2017 and 2018 (clauses “c”, clause 15, article 2, clause 13, article 13). In particular, art. 217 of the Tax Code of the Russian Federation was supplemented with a new paragraph 70, which contains a list of services provided by self-employed citizens, in particular, services:
- for the supervision and care of children, sick persons, persons over the age of 80, as well as other persons in need of constant outside care at the conclusion of a medical organization;
- for tutoring;
- house cleaning, housekeeping.
The law of a constituent entity of the Russian Federation may also establish other types of services for personal, household and (or) other similar needs, income from the provision of which is exempt from taxation in accordance with this clause.
Take advantage of the provisions of paragraph 70 of Art. 217 of the Tax Code of the Russian Federation, only those individuals who do not involve employees to provide the services specified in this paragraph are entitled.
Note
Self-employed citizens will have to register with the tax in order to receive exemption from personal income tax. To do this, they must notify any tax authority of their choice about the provision of services to an individual for personal, household and (or) other similar needs (clause 7.3 of article 83 of the Tax Code of the Russian Federation). Also, self-employed citizens must notify the tax authorities of the termination of the provision of these services.
EXEMPTION FROM PIT FOR IN-KIND INCOME RECEIVED BY VOLUNTEERS OF THE 2018 FIFA WORLD CUP.
According to Federal Law No. 398-FZ of November 30, 2016 “On Amendments to Article 217 of Part Two of the Tax Code of the Russian Federation” (hereinafter referred to as Federal Law No. 398-FZ), in-kind income received by volunteers of the 2018 FIFA World Cup and FIFA Confederations Cup 2017 are exempt from personal income tax.
In the said law we are talking on in-kind income received by volunteers under civil law contracts concluded with FIFA, FIFA subsidiaries, the Russia 2018 Organizing Committee and whose subject of activity is participation in events provided for by Federal Law No. 108-FZ, and payments, made by volunteers under the specified contracts for reimbursement of expenses incurred by them in the performance of these contracts.
Note
Federal Law No. 398-FZ entered into force on January 1, 2017, and the provisions of the Tax Code of the Russian Federation, as amended by this law, are applicable through December 31, 2018.
RECOGNITION OF ORGANIZATIONS THAT MAKE PAYMENTS TO MILITARY PERSONNEL AND CIVIL PERSONNEL OF THE ARMED FORCES OF THE RF AS TAX AGENTS.
Federal Law No. 399-FZ of November 30, 2016 “On Amendments to Articles 83 and 84 of Part One and Article 226 of Part Two of the Tax Code of the Russian Federation” defines tax agents obliged to transfer personal income tax from payments to military personnel and civilian personnel of the Armed Forces of the Russian Federation.
Article 226 of the Tax Code of the Russian Federation has been amended, according to which Russian organizations transferring amounts are also recognized as tax agents allowance, cash content, wages, other remuneration (other payments) to military personnel and civilian personnel (federal state civil servants and employees) of the Armed Forces of the Russian Federation.
The total amount of tax calculated and withheld from these amounts is transferred to the budget at the place of registration of the tax agent in the tax authorities.
Note
Registration and deregistration are carried out in the tax authority at the location of the tax agent. The relevant application can be made to electronic form via telecommunication channels or through Personal Area taxpayer.
EXEMPTION FROM PIT FOR MONTHLY CASH PAYMENTS TO VETERANS OF BATTLE ACTIONS.
By Resolution of the Constitutional Court of the Russian Federation of April 13, 2016 No. 11-P, the provisions of Art. 217 of the Tax Code of the Russian Federation, since, due to their uncertainty, they allowed for the possibility of taxing personal income tax on the monthly cash payment established for combat veterans. Federal Law No. 406-FZ of November 30, 2016 “On Amendments to Article 217 of Part Two of the Tax Code of the Russian Federation” eliminated this uncertainty: in Art. 217 of the Tax Code of the Russian Federation, an addition was made, according to which monthly cash payments made to veterans of military operations in accordance with Federal Law No. 5-FZ of January 12, 1995 “On Veterans” are classified as income not subject to personal income tax.
DOUBLE TAX AGREEMENTS.
From January 1, 2017, double tax treaties apply to income tax and personal income tax:
- Agreement between the Government of the Russian Federation and the Government of the Hong Kong Special Administrative Region of the People's Republic of China on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income (concluded in Hong Kong on January 18, 2016). The agreement was ratified by Federal Law No. 234-FZ of 03.07.2016; Letter No. ZN-4-17/16168 of the Federal Tax Service of the Russian Federation of 31.08.2016 provides clarifications from the agency on its entry into force;
- Agreement between the Government of the Russian Federation and the Government of the People's Republic of China on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income (concluded in Moscow on 10/13/2014). The agreement was ratified by Federal Law No. 6-FZ dated January 31, 2016; in the Letter of the Federal Tax Service of the Russian Federation No. OA-4-17/7926 dated April 29, 2016, officials provided clarifications on its entry into force.
EXEMPTION FROM THE TAXATION OF PIT OF THE ONE-TIME CASH PAYMENT TO PENSIONERS.
Federal Law No. 400-FZ of November 30, 2016 “On Amendments to Article 217 of Part Two of the Tax Code of the Russian Federation in Connection with the Adoption of the Federal Law “On a Lump-sum Cash Payment to Citizens Receiving a Pension” provides for exemption from taxation of a lump-sum cash payment to pensioners. A corresponding addition has been made to Art. 217 of the Tax Code of the Russian Federation.
A one-time cash payment in the amount of 5,000 rubles. pensioners should receive in January 2017 (Federal Law No. 385-FZ dated November 22, 2016). The payment is made by the bodies providing basic pension provision.
* * *
We list the main changes that should be considered when calculation of personal income tax:
- exemption from personal income tax is the fee for employees undergoing an independent assessment of qualifications;
- the list of social deductions that an individual is entitled to declare when submitting a personal income tax declaration has been expanded (these are the costs of paying for an independent assessment of his qualifications);
- for 2017 - 2018, self-employed citizens (carrying out activities such as tutoring, cleaning and caring for the sick) are exempt from paying tax;
- it became possible to receive a social deduction from the employer in the amount of insurance premiums under voluntary life insurance contracts;
- when calculating personal income tax on payments to foreign workers - citizens of the PRC, one should be guided by agreements on the avoidance of double taxation.
Federal Law of 07.06.2013 No. 108? FZ "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation", as amended on 07/03/2016 .
What is the income tax for individuals need to pay? Personal income tax (PIT) is a tax on income paid by individuals (the so-called income tax). Tax payers can be both Russian citizens and foreign citizens. There are five different rates from 9% to 35%. The amount of the rate depends on (1) the tax status of the individual, i.e. whether he is a tax resident or not (2) the type of income, for example, income from the employer, in the form of prizes, in the form of dividends, and so on. Personal income taxes in 2017 remained unchanged for 2018.
In accordance with Article 217 of the Tax Code of the Russian Federation, not all income of individuals is subject to personal income tax.
Income of individuals in 2018, subject to personal income tax:
- from the sale of property owned for less than the minimum period of ownership of the property;
- from renting out property;
- income from sources outside the Russian Federation;
- income in the form of various kinds of winnings;
- other income (received by individuals from private practice, as well as from private entrepreneurs
Who is a resident and why do you need to know
As a rule, tax residents are those who live in Russia permanently and spend at least 183 days in Russia a year. As a rule, those who do not live permanently in Russia are not recognized as residents. Citizenship does not affect tax status (resident or not). The status (resident or not) depends on what income you need to pay personal income tax, and what will be the rates for calculating the tax. It also depends on the status whether you are eligible for deductions.
Tax rates
There are three tax rates for residents - 9%, 13%, 35%. Both income from sources in Russia and from sources outside of Russia are taxed. The most commonly used rate is 13%. It is used, for example, on income from the employer, or from the sale of property (for example, a car). Tax rates do not depend on the amount of income. For those who do not have the status of "tax resident", there are two tax rates - 15% for dividends and 30% for all other income. Income is taxed only from sources in Russia.
Who pays tax for you
Often, personal income tax in Russia is withheld from individuals with the status of a "tax agent", that is, those who pay taxes on behalf of others. The tax agent is often the employer. Example: Calculation of personal income tax amounts - if your salary is 100 rubles, the employer will most likely withhold 13% (13 rubles) from your salary and pay you only 87 rubles. He will transfer 13 rubles to the tax office.
How to pay tax yourself
If you yourself must pay personal income tax in situations not related to entrepreneurship (for example, from income received from the sale of an apartment), as a rule, personal income tax is paid by individuals who received income no later than July 15 of the year following the year in which it was received income. Individuals who received tax personal income tax declaration must independently take care of the payment of tax - calculate and pay personal income tax. That is, if you do not receive a demand from your inspection to pay tax, this does not relieve you of the obligation to pay.
The tax return, as a rule, is submitted to the tax authority earlier - no later than April 30 (the deadline for the submission of individual categories of taxpayers who are obliged to independently declare income, declarations on income of individuals) of the year that follows the year in which the income was received. And the amount of tax payable must be visible in the declaration. But it is not clear from the declaration whether personal income tax has been paid. Payment of taxes on income received by individuals is made, for example, through a bank, just like any other payment to the state. Among electronic services on the official website tax service It is possible to generate documents for tax payment.
Persons who are not required to submit a tax return are entitled to submit such a declaration to the tax authority at the place of residence throughout the year.
For personal income tax you can get deductions (tax refund)
Tax deductions for individuals are provided for by the Tax Code of the Russian Federation.
For personal income tax, there are a number of tax deductions that reduce tax. Only tax residents can take advantage of these deductions. There are such types of deductions - standard, social, property, deductions for securities and individual investment accounts and professional. Standard deductions are provided under certain conditions - the taxpayer's income does not exceed any amount, the taxpayer has children, and so on. Social deductions are provided if the payer has incurred certain expenses - paid for treatment or education, and so on. Property tax deductions are provided, for example, if the payer sold property or bought real estate and give the right, among other things, to return interest on mortgage loan. Deductions on securities and individual investment accounts are available in certain situations when dealing with securities and when using individual investment accounts. Professional Deductions granted to certain categories of taxpayers, for example, authors of artistic works.
Where can I find out more about VAT
Chapter 23 of the Tax Code is devoted to personal income tax.
Declaration on personal income tax
For personal income tax, a tax return is submitted in the form of 3-NDFL. As a rule, people who have received income from the sale of property, have income from abroad, receive income on which personal income tax was not paid by an agent, notaries engaged in private practice, lawyers who have established law offices, private entrepreneurs who use common system taxation, and so on.
The basis for obtaining a property tax deduction from the tax authority is a declaration on personal income tax form. In most cases, in addition to the declaration, it is necessary to submit documents confirming the right to deduction to the tax authority. At the same time, some e deductions can be obtained both from the employer and through the tax office.
How to get the correct 3-NDFL declaration faster and easier?
The easiest way is to quickly prepare the correct 3-NDFL declaration with Tax. With Tax, your declaration does not have to be redone. The tax will generate the necessary sheets of the form, calculate the final indicators, put down desired codes and check the data. You will receive the correct declaration and expert advice. And then you can choose whether to take the declaration to the inspection yourself or submit it online.
Article 207. Taxpayers
1. Individuals who are tax residents of the Russian Federation, as well as individuals receiving income from sources in the Russian Federation who are not tax residents of the Russian Federation.2. Tax residents are individuals who are actually located in the Russian Federation for at least 183 calendar days within 12 consecutive months. The period of stay of an individual in the Russian Federation is not interrupted for periods of his departure outside the Russian Federation for short-term (less than six months) treatment or education.3. Regardless of the actual time spent in the Russian Federation, Russian military personnel serving abroad, as well as employees of state authorities and government bodies, are recognized as tax residents of the Russian Federation. local government seconded to work outside the Russian Federation.
Article 208. Income from sources in the Russian Federation and income from sources outside the Russian Federation
1. For the purposes of this chapter, income from sources in the Russian Federation includes:
1) dividends and interest received from a Russian organization, as well as interest received from Russian individual entrepreneurs and (or) foreign organization in connection with the activities of its separate subdivision in the Russian Federation;
2) insurance payments upon the onset insured event, including periodic insurance payments (rents, annuities) and (or) payments related to the participation of the insured in investment income the insurer, as well as redemption amounts received from a Russian organization and (or) from a foreign organization in connection with the activities of its separate subdivision in the Russian Federation;
3) income received from the use of copyright or other related rights in the Russian Federation;
4) income received from the lease or other use of property located in the Russian Federation;
5) income from sales: real estate located in the Russian Federation; in the Russian Federation, shares or other securities, as well as shares in the authorized capital of organizations; rights of claim against a Russian organization or a foreign organization in connection with the activities of its separate subdivision in the territory of the Russian Federation; other property located in the Russian Federation and owned by an individual;
6) remuneration for the performance of labor or other duties, work performed, service rendered, performance of an action in the Russian Federation. At the same time, remuneration of directors and other similar payments received by members of the management body of an organization (board of directors or other similar body) that is a tax resident of the Russian Federation, the location (management) of which is the Russian Federation, are considered as income received from sources in the Russian Federation, regardless from the place where the managerial duties assigned to these persons were actually performed or from where the said remuneration was paid;
7) pensions, allowances, scholarships and other similar payments received by the taxpayer in accordance with the current Russian legislation or received from a foreign organization in connection with the activities of its separate subdivision in the Russian Federation;
8) is excluded. - Federal Law of December 29, 2000 N 166-FZ);
8) income received from the use of any Vehicle, including sea, river, aircraft and motor vehicles, in connection with transportation to the Russian Federation and (or) from the Russian Federation or within it, as well as fines and other sanctions for demurrage (delay) of such vehicles at loading points ( unloading) in the Russian Federation;
9) income received from the use of pipelines, power transmission lines (TL), fiber optic and (or) wireless communication lines, other means of communication, including computer networks, on the territory of the Russian Federation; 9.1) payments to successors of deceased insured persons in cases provided for legislation of the Russian Federation on compulsory pension insurance;
10) other income received by the taxpayer as a result of his activities in the Russian Federation.2. For the purposes of this chapter, the income received from sources in the Russian Federation does not apply to the income of an individual received by him as a result of foreign trade operations (including barter operations) carried out exclusively on behalf of and in the interests of this individual and associated solely with the purchase of goods (execution of works, provision of services) in the Russian Federation, as well as with the importation of goods into the territory of the Russian Federation. This provision applies to operations related to the importation of goods into the territory of the Russian Federation under the customs regime of release for free circulation, only if the following terms:
1) delivery of goods is carried out by an individual not from places of storage (including customs warehouses) located on the territory of the Russian Federation;
2) the provisions of paragraph 3 of Article 40 of this Code do not apply to the operation;
3) the product is not sold through separate subdivision foreign organization in the Russian Federation. If at least one of the specified conditions is not met, the income received from sources in the Russian Federation in connection with the sale of goods is recognized as a part of the income received related to the activities of an individual in the Russian Federation. sale of goods acquired by an individual in foreign trade operations provided for in this paragraph, the income of such an individual received from sources in the Russian Federation includes income from any sale of this product, including its resale or pledge, from those located in the territory of the Russian Federation belonging to this to an individual, warehouses leased or used by him or other locations and storage of such goods, with the exception of their sale outside the Russian Federation from customs warehouses. For the purposes of this chapter, income received from sources outside the Russian Federation includes:
1) dividends and interest received from a foreign organization, with the exception of interest provided for in subparagraph 1 of paragraph 1 this article;
2) insurance payments upon the occurrence of an insured event received from a foreign organization, with the exception of insurance payments provided for in subparagraph 2 of paragraph 1 of this article;
3) income from the use of copyright or other related rights outside the Russian Federation;
4) income received from the lease or other use of property located outside the Russian Federation;
5) income from the sale of: immovable property located outside the Russian Federation; shares or other securities outside the Russian Federation, as well as shares in authorized capitals foreign organizations; rights of claim against a foreign organization, with the exception of the rights of claim specified in the fourth paragraph of subparagraph 5 of paragraph 1 of this article; other property located outside the Russian Federation;
6) remuneration for the performance of labor or other duties, work performed, service rendered, performance of an action outside the Russian Federation. At the same time, remuneration of directors and other similar payments received by members of the management body of a foreign organization (board of directors or other similar body) are considered as income from sources located outside the Russian Federation, regardless of the place where the managerial duties assigned to these persons were actually performed;
7) pensions, allowances, scholarships and other similar payments received by the taxpayer in accordance with the legislation of foreign states;
8) income received from the use of any vehicles, including sea, river, aircraft and motor vehicles, as well as fines and other sanctions for demurrage (delay) of such vehicles at loading (unloading) points, except for those provided for in subparagraph 8 of paragraph 1 of this article;
9) other income received by the taxpayer as a result of his activities outside the Russian Federation.4. If the provisions of this Code do not allow unequivocally attributing income received by a taxpayer to income received from sources in the Russian Federation, or to income from sources outside the Russian Federation, the attribution of income to one or another source is carried out by the Ministry of Finance of the Russian Federation. In a similar manner, the share of these incomes, which can be attributed to income from sources in the Russian Federation, and the share that can be attributed to income from sources outside the Russian Federation, are determined.5. For the purposes of this chapter, income from transactions related to property and non-property relations of individuals recognized as family members and (or) close relatives in accordance with the Family Code of the Russian Federation is not recognized as income, with the exception of income received by these individuals as a result of the conclusion between these persons of civil law contracts or labor agreements.
Article 209. Object of taxation
The object of taxation is income received by taxpayers:1) from sources in the Russian Federation and (or) from sources outside the Russian Federation - for individuals who are tax residents of the Russian Federation;
2) from sources in the Russian Federation - for individuals who are not tax residents of the Russian Federation.
Article 210. Tax base
1. When determining tax base all income of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material gain determined in accordance with Article 212 of this Code. If any deductions are made from the taxpayer's income by his order, by a court decision or other bodies, such deductions shall not reduce the tax base. The tax base is determined separately for each type of income, for which different tax rates are established.3. For income subject to tax rate established by paragraph 1 of Article 224 of this Code, the tax base is determined as the monetary value of such income subject to taxation, reduced by the amount of tax deductions provided for in Articles 218 - 221 of this Code, taking into account the specifics established by this Chapter. If the amount of tax deductions in the tax period will be more than the amount income in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is subject to taxation for the same tax period, then the tax base for this tax period is assumed to be zero. For the next tax period, the difference between the amount of tax deductions in this tax period and the amount of income for which the tax rate established by paragraph 1 of Article 224 of this Code is subject to taxation is not transferred, unless otherwise provided by this Chapter. For income subject to other tax rates, the tax base is determined as the monetary value of such income subject to taxation. In this case, the tax deductions provided for by Articles 218 - 221 of this Code shall not apply.5. Income (expenses accepted for deduction in accordance with Articles 218 - 221 of this Code) of a taxpayer, expressed (nominated) in foreign currency, converted into rubles at the exchange rate Central Bank Russian Federation, established as of the date of actual receipt of income (as of the date of actual expenditure).
Article 211. Features of determining the tax base when receiving income in kind
1. When a taxpayer receives income from organizations and individual entrepreneurs in kind in the form of goods (works, services), other property, the tax base is determined as the cost of these goods (works, services) and other property, calculated on the basis of their prices, determined in the manner 2. In this case, the cost of such goods (works, services) shall include the corresponding amount of value added tax, excises and exclude partial payment by the taxpayer of the cost of goods received by him, works performed for him, services rendered to him. The income received by the taxpayer in kind, in particular, includes:
1) payment for it by organizations or individual entrepreneurs of goods (works, services) or property rights, including utilities, meals, recreation, training in the interests of the taxpayer;
2) goods received by the taxpayer, works performed in the interests of the taxpayer, services rendered in the interests of the taxpayer free of charge or with partial payment;
3) wages in kind.
Article 212
1. The taxpayer's income received in the form of material benefit is:
1) material benefit received from savings on interest for the use by the taxpayer of borrowed (credit) funds received from organizations or individual entrepreneurs, with the exception of material benefit received in connection with operations with bank cards during the interest-free period established in the agreement on the provision bank card, and material benefits received from savings on interest for the use of borrowed (credit) funds for new construction or the acquisition on the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them, if the taxpayer has the right to receive property tax deduction in accordance with subparagraph 2 of paragraph 1 of Article 220 of this Code;
2) material benefit received from the acquisition of goods (works, services) in accordance with civil law contract for individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer;
3) material benefit received from the acquisition of securities.2. When a taxpayer receives income in the form of a material benefit specified in subparagraph 1 of paragraph 1 of this article, the tax base is determined as:
1) excess of the amount of interest for the use of borrowed (credit) funds, denominated in rubles, calculated on the basis of two-thirds of the current refinancing rate established by central bank the Russian Federation on the date of actual receipt by the taxpayer of income, over the amount of interest calculated on the basis of the terms of the agreement;
2) the excess of the amount of interest for the use of borrowed (credit) funds denominated in foreign currency, calculated on the basis of 9 percent per annum, over the amount of interest calculated on the basis of the terms of the agreement. Determination of the tax base when receiving income in the form of material benefits received from savings on interest upon receipt of borrowed (credit) funds, the calculation, withholding and transfer of tax are carried out by the tax agent in the manner prescribed by this Code. When a taxpayer receives income in the form of a material benefit specified in subparagraph 2 of paragraph 1 of this article, the tax base is determined as the excess of the price of identical (homogeneous) goods (works, services) sold by persons who are interdependent in relation to the taxpayer, in normal conditions persons who are not interdependent, over the sales prices of identical (homogeneous) goods (works, services) to the taxpayer.4. When a taxpayer receives income in the form of a material benefit specified in subparagraph 3 of paragraph 1 of this article, the tax base is determined as the excess of the market value of securities, determined taking into account the marginal limit for fluctuations in the market price of securities, over the amount of the taxpayer's actual expenses for their acquisition. Procedure for determining the market price of securities and the marginal limit for fluctuations in the market price of securities is established by the federal body that regulates the securities market.
Article 213. Features of determining the tax base under insurance contracts
1. When determining the tax base, the income received by the taxpayer in the form of insurance payments shall be taken into account, with the exception of payments received:
1) under contracts compulsory insurance carried out in the manner prescribed by the legislation of the Russian Federation;
2) under voluntary life insurance contracts (with the exception of contracts provided for by subparagraph 4 of this paragraph) in the event of payments related to the survival of the insured person to a certain age or period, or in the event of another event, if under the terms of such an agreement insurance premiums paid by the taxpayer and if the amounts of insurance payments do not exceed the amounts of insurance premiums paid by him, increased by the amount calculated by successively summing up the products of the amounts of insurance premiums paid from the date of conclusion of the insurance contract to the end date of each year of validity of such a voluntary life insurance contract (inclusive), and the average annual refinancing rate of the Central Bank of the Russian Federation in force in the relevant year. Otherwise, the difference between the indicated amounts is taken into account when determining the tax base and is subject to taxation at the source of payment. For the purposes of this article, the average annual refinancing rate of the Central Bank of the Russian Federation is determined as the quotient of dividing the amount obtained by adding the refinancing rates effective on the 1st the number of each calendar month year of validity of the life insurance contract, by the number of summed refinancing rates of the Central Bank of the Russian Federation. In cases of early termination of voluntary life insurance contracts provided for in this subparagraph (except for cases of early termination of voluntary life insurance contracts for reasons beyond the control of the parties), and return to individuals of the cash (redemption) amount payable in accordance with the insurance rules and the terms of the said contracts upon early termination of such contracts, the income received minus the amounts of insurance premiums paid by the taxpayer is taken into account when determining the tax base and is subject to taxation at the source of payment;
3) under agreements of voluntary personal insurance providing for payments in case of death, injury to health and (or) compensation medical expenses the insured person (except for payment of the cost of sanatorium and resort vouchers);
4) under agreements of voluntary pension insurance concluded by individuals in their favor with insurance companies, upon the occurrence of pension grounds in accordance with the legislation of the Russian Federation. In cases of termination of voluntary pension insurance contracts (except for cases of termination of insurance contracts for reasons beyond the control of the parties) and the return (redemption) amount to be paid in accordance with the insurance rules and the terms of the agreement upon termination of such agreements, the income received minus the amounts of insurance premiums paid by the taxpayer is taken into account when determining the tax base and is subject to taxation at the source of payment. In the event of termination of the voluntary pension insurance agreement (for except for cases of termination of insurance contracts for reasons beyond the control of the parties), when determining the tax base, the amounts of insurance premiums paid by an individual under this contract, in respect of which he was provided with social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of this Code. insurance organization when paying an individual cash (redemption) amounts under a voluntary pension insurance agreement, she is obliged to withhold the amount of tax calculated from the amount of income equal to the amount of insurance premiums paid by an individual under this agreement, for each calendar year in which the taxpayer had the right to receive the social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of this Code. the amount of the granted social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of this Code, the insurance company, respectively, does not withhold the amount of tax or calculates the amount of tax to be withheld. 1.1. The form of a certificate issued by the tax authority at the place of residence of the taxpayer, confirming that the taxpayer has not received a social tax deduction or confirming the fact that the taxpayer has received the amount of the granted social tax deduction, is approved by the federal executive body authorized for control and supervision in the field of taxes and fees. Lost strength. - Federal Law of December 29, 2004 N 204-FZ.3. When determining the tax base, the amounts of insurance premiums are taken into account if the specified amounts are paid for individuals from the funds of employers or from the funds of organizations or individual entrepreneurs that are not employers in relation to those individuals for whom they pay insurance premiums, except for cases when insurance of individuals persons is made under compulsory insurance contracts, voluntary personal insurance contracts or voluntary pension insurance contracts.4. under a voluntary agreement property insurance(including insurance civil liability for causing damage to property of third parties and (or) civil liability insurance of vehicle owners) upon the occurrence of an insured event, the taxpayer's income subject to taxation is determined in the following cases: loss or destruction of the insured property (property of third parties) as the difference between the amount of insurance payment received and market value insured property on the date of conclusion said agreement(as of the date of occurrence of the insured event - under a civil liability insurance contract), increased by the amount of insurance premiums paid for the insurance of this property; damage to the insured property (property of third parties) as the difference between the amount of insurance payment received and the costs required for repair (recovery) of this property (in the event that no repairs were made), or the cost of repair (restoration) of this property (in the event of repairs), increased by the amount of insurance premiums paid for the insurance of this property. if the repair (restoration) was not carried out, it is confirmed by a document (calculation, conclusion, act) drawn up by the insurer or an independent expert (appraiser). and:
1) an agreement (copy of the agreement) on the performance of the relevant work (on the provision of services);
2) documents confirming the acceptance of the work performed (services rendered);
3) payment documents issued in in due course confirming the fact of payment for works (services). At the same time, the amounts of expenses reimbursed to the insured or incurred by insurers incurred in connection with the investigation of the circumstances of the occurrence of an insured event, the establishment of the amount of damage, the implementation of court expenses, as well as other expenses incurred in accordance with with the current legislation and the terms of the property insurance contract.5 -
6. Lost their power. - Federal Law of December 29, 2004 N 204-FZ.
Article 213.1. Features of determining the tax base under contracts for non-state pension provision and contracts for compulsory pension insurance concluded with non-state pension funds
1. When determining the tax base under contracts for non-state pension provision and contracts for compulsory pension insurance concluded with non-state pension funds, the following are not taken into account: insurance premiums for compulsory pension insurance paid by organizations and other employers in accordance with the legislation of the Russian Federation; the funded part of labor pension; amounts of pensions paid under non-state pension agreements concluded by individuals with Russian non-state pension funds holding the appropriate license in their favor; pension contributions under non-state pension provision agreements concluded by organizations and other employers with licensed Russian non-state pension funds; amounts of pension contributions under non-state pension provision agreements concluded by individuals with appropriately licensed Russian non-state pension funds in favor of other persons. When determining the tax base, the following are taken into account: amounts of pensions to individuals paid under non-state pension provision agreements concluded by organizations and other employers with Russian non-state pension funds holding the appropriate license; amounts of pensions paid under non-state pension provision agreements concluded by individuals with appropriately licensed Russian non-state pension funds in favor of other persons; monetary (redemption) amounts minus the amounts of payments (contributions) made by an individual in his favor, which are payable in accordance with pension rules and the terms of contracts for non-state pension provision concluded with Russian non-state pension funds that have the appropriate license, in the event of early termination of these contracts (with the exception of cases of their early termination for reasons beyond the control of the parties, or transfer of the redemption amount to another non-state pension fund), as well as in the event of a change in the terms of these agreements with respect to their validity period. The amounts specified in this paragraph are subject to taxation at the source of payments. referred to in subparagraph 4 of paragraph 1 of Article 219 of this Code, are subject to taxation upon payment of a cash (redemption) amount (except for cases of early termination of the said agreement for reasons beyond the control of the parties, or transfer of money (redemption) the amount to another non-state pension fund). In this case, the non-state pension fund, when paying cash (redemption) amounts to an individual, is obliged to withhold the amount of tax calculated from the amount of income equal to the amount of payments (contributions) paid by an individual under this agreement, for each calendar year in which the taxpayer was entitled to receive the social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of this Code. receipt by the taxpayer of the amount of the social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of this Code, the non-state pension fund, respectively, does not withhold or calculates the amount of tax to be withheld.
Article 214 equity participation In the organisation
The amount of tax on personal income (hereinafter referred to in this Chapter - tax) in relation to income from equity participation in an organization received in the form of dividends is determined taking into account the following provisions:1) the amount of tax in respect of dividends received from sources outside the Russian Federation is determined by the taxpayer independently in relation to each amount of dividends received at the rate provided for by paragraph 4 of Article 224 of this Code. At the same time, taxpayers receiving dividends from sources outside the Russian Federation have the right reduce the amount of tax calculated in accordance with this chapter by the amount of tax calculated and paid at the location of the source of income, only if the source of income is located in a foreign state with which an agreement (agreement) on the avoidance of double taxation has been concluded. if the amount of tax paid at the location of the source of income exceeds the amount of tax calculated in accordance with this chapter, the resulting difference is not subject to refund from the budget;
2) if the taxpayer's source of income received in the form of dividends is a Russian organization, the said organization shall be recognized as a tax agent and determine the amount of tax separately for each taxpayer in relation to each payment of the said income at the rate provided for by paragraph 4 of Article 224 of this Code, in the manner prescribed article 275 of this Code.
Article 214.1. Features of determining the tax base, calculating and paying tax on income from transactions with securities and transactions with financial instruments futures deals, underlying asset for which securities are or stock indices calculated by trade organizers on the securities market
1. When determining the tax base for income from operations with securities, including investment shares share investment fund, and transactions with financial instruments of futures transactions, the underlying asset for which are securities or stock indices calculated by trade organizers on the securities market, income received from the following transactions is taken into account: purchase and sale of securities circulating on the organized securities market; -sales of securities that are not traded on the organized securities market; with financial instruments of futures transactions, the underlying asset for which are securities or stock indices calculated by trade organizers on the securities market; investment shares mutual investment funds; with securities and financial instruments of futures transactions, the underlying asset for which are securities or stock indices calculated by the organizers of trading in the securities market carried out by a trustee (except for management company, carrying out trust management of property constituting a unit investment fund) in favor of the founder of trust management (beneficiary), who is an individual. The tax base for each transaction specified in clause 1 of this article shall be determined separately, taking into account the provisions of this article. Under the financial instruments of futures transactions, the underlying asset for which are securities or stock indices calculated by trade organizers in the securities market, for the purposes of this chapter refers to futures and options exchange transactions.3. Income (loss) on securities purchase and sale operations is defined as the sum of income on the totality of transactions with securities of the corresponding category, made during tax period, minus the amount of losses. Income (loss) on transactions for the purchase and sale of securities, including investment units of mutual investment funds, is determined as the difference between the amounts of income received from the sale of securities and documented expenses for the acquisition, sale and storage securities actually incurred by the taxpayer (including expenses reimbursed to a professional participant in the securities market, a management company exercising trust management of property constituting a unit investment fund). These expenses include: amounts paid to the seller in accordance with the agreement; payment for services provided by the depository ; commission deductions to professional participants in the securities market, a discount paid (reimbursed) to the management company of a unit investment fund when an investor sells an investment unit of a unit investment fund, determined in accordance with the procedure established by the legislation of the Russian Federation of the Russian Federation on investment funds; exchange fee (commission); payment for the services of a registrar; inheritance tax paid by a taxpayer upon receipt of securities by way of inheritance; tax paid by a taxpayer upon receipt by way of donation of shares, units in accordance with paragraph 18.1 of Article 217 of this of the Code; other expenses directly related to the purchase, sale and storage of securities incurred for services rendered professional participants the securities market as part of their professional activities. If the issuing organization carried out an exchange (conversion) of shares, when selling shares received by the taxpayer as a result of the exchange (conversion), the costs of acquiring shares owned by the taxpayer are recognized as documented expenses of the taxpayer. the taxpayer prior to their exchange (conversion). When selling shares (interests, shares) received by the taxpayer during the reorganization of organizations, the cost of their acquisition is recognized as the cost determined in accordance with paragraphs 4 - 6 of Article 277 of this Code, subject to documentary confirmation by the taxpayer of the costs of acquisition of shares (shares, shares) of reorganized organizations. When selling investment shares issued by a management company that carries out trust management of property constituting a unit investment fund, and received by the taxpayer when contributing property (property rights) to the property in a unit investment fund, the expenses for the acquisition of these investment units are recognized as documented expenses for the acquisition of property (property rights) contributed to the property of the unit investment fund. securities, when taxing income from transactions of purchase and sale of securities, redemption of investment shares, the amounts from which tax was calculated and paid when acquiring these securities are also taken into account as documented expenses on the acquisition of these securities. Income (loss) on purchase transactions - sale of securities circulating on the organized securities market is reduced (increased) by the amount of interest paid for the use of funds attracted for the transaction of purchase and sale of securities, within the amounts calculated based on the current refinancing rate of the Central Bank of the Russian Federation. For transactions with securities circulating on the organized securities market, the amount of loss is determined taking into account the marginal limit of fluctuations in the market price of securities. Securities circulating on the organized securities market, for the purposes of this chapter, include securities admitted to circulation with trade organizers licensed by the federal body regulating the securities market. When selling an investment unit, if the specified investment unit is not circulated on the organized securities market, the costs are determined based on the acquisition price of this investment unit, including premiums. The paragraph became invalid from January 1, 2008. - Federal Law No. 216-FZ of July 24, 2007. When acquiring an investment unit of a unit investment fund from a management company that carries out trust management of the property constituting this unit investment fund, if the specified investment unit is not circulated on the organized securities market, market price the estimated value of an investment share is recognized, determined in accordance with the procedure established by the legislation of the Russian Federation on investment funds. If the rules of trust management of a unit investment fund provide for an extra charge to the estimated value of the investment unit, the market price is the estimated value of the investment unit, taking into account such an extra charge. - Federal Law No. 216-FZ of July 24, 2007. If the taxpayer's expenses for the acquisition, sale and storage of securities cannot be directly attributed to the expenses for the acquisition, sale and storage of specific securities, these expenses are distributed in proportion to the valuation of securities, for which share those costs. The valuation of securities is determined as of the date these expenses are incurred. The paragraph became invalid on January 1, 2007. - Federal Law No. 58-FZ of 06.06.2005. When selling (realizing) before January 1, 2007, securities owned by a taxpayer for more than three years, the taxpayer has the right to use the property tax deduction provided for in paragraph one of subparagraph 1 of paragraph 1 of Article 220 of this of the Code. A deduction in the amount of actually incurred and documented expenses is provided to the taxpayer when calculating and paying tax to the budget at the source of income payment (broker, trustee, management company that carries out trust management of property constituting a unit investment fund, or from another person performing transactions under an agency agreement or under another similar agreement in favor of the taxpayer) or at the end of the tax period when submitting tax return to the tax authority. The paragraph became invalid on January 1, 2007. - Federal Law of 06.06.2005 N 58-FZ. The paragraph became invalid on January 1, 2007. - Federal Law of 06.06.2005 N 58-FZ.4. The tax base for securities purchase and sale transactions is defined as the income received as a result of the tax period on transactions with securities. Income (loss) on securities purchase and sale transactions is determined in accordance with clause 3 of this article. purchase and sale of securities of this category. Income from purchase and sale of securities not traded on the organized securities market, which at the time of their acquisition met the requirements established for securities traded on the organized securities market, may be reduced by the amount loss received in the tax period on transactions of sale and purchase of securities circulating on the organized securities market.5. Income (loss) on operations with financial instruments of futures transactions (except for the operations provided for in clause 6 of this article) is determined as the sum of income received from the totality of operations with financial instruments of futures transactions made during the tax period, less the amount of losses on such operations .At the same time, income (loss) on operations with financial instruments of derivatives transactions is determined as the difference between the amounts of income received from operations with financial instruments of derivatives transactions (terms transactions), including the accrued amounts of variation margin and (or) premium on transactions with options, for deducting actually incurred by the taxpayer and documented expenses associated with the conclusion, execution and termination of futures transactions, including expenses reimbursed to a professional participant in the securities market, as well as expenses associated with the payment of the amounts of variation margin and (or) premium on transactions with options. To the indicated expenses also include: amounts paid to the seller in accordance with the agreement; payment for services provided by the depositary; commission deductions to professional participants in the securities market; exchange fee (commission); payment for registrar services; for services rendered by professional participants of the securities market in the framework of their professional activities. 6. For transactions with financial instruments of futures transactions concluded in order to reduce the risks of changes in the price of a security, income received from transactions with financial instruments of futures transactions (including premiums received on transactions with options) increase, and losses reduce the tax base for transactions with underlying asset.7. The tax base for transactions with securities, including investment units of a unit investment fund, and transactions with financial instruments of futures transactions carried out by a trustee, is determined in the manner established by paragraphs 4-6 of this article, taking into account the requirements of this paragraph. The taxpayer's expenses also include the amounts paid by the founder of the trust management (beneficiary) to the trustee in the form of remuneration and compensation for expenses incurred by him on transactions with securities and transactions with financial instruments of term transactions. When determining the tax base for income from transactions with securities and transactions with financial instruments of term transactions transactions carried out by the trustee in favor of the founder of the trust management (beneficiary), for the beneficiary who is not the founder of the trust management, the specified income is determined taking into account the terms of the contract ra of trust management. If, in the course of trust management, transactions are made with securities of various categories, as well as if other types of income arise in the process of trust management (including income from operations with financial instruments of futures transactions, income in the form of dividends, interest ), the tax base is determined separately for each category of securities and each type of income. At the same time, expenses that cannot be directly attributed to a decrease in income from transactions with securities of the corresponding category or to a decrease in the corresponding type of income are distributed in proportion to the share of each type of income (income received from transactions with securities of the corresponding category). operations with securities carried out by the trustee in favor of the founder of the trust management (beneficiary), performed in the tax period, reduces the income on specified operations.Loss received from transactions with securities and transactions with financial instruments of futures transactions carried out by the trustee in favor of the founder of trust management (beneficiary) reduces the income received from transactions with securities of the corresponding category and transactions with financial instruments of futures transactions, and income received from these transactions increase income (reduce losses) from transactions with securities of the corresponding category and transactions with financial instruments of futures transactions. management (beneficiary) committed in the tax period, reduces the tax base for transactions with securities of the relevant category and for transactions with financial instruments of forward transactions, respectively.8. The tax base for transactions of purchase and sale of securities and transactions with financial instruments of futures transactions is determined at the end of the tax period. Calculation and payment of the amount of tax is carried out by the tax agent at the end of the tax period or when he makes payments Money to the taxpayer before the expiration of the next tax period. When making a payment of funds by a tax agent before the expiration of the next tax period, tax is paid on the share of income determined in accordance with this article corresponding to the actual amount of money paid. The share of income is defined as the product of the total amount of income by the ratio of the amount of the payment to the value of the securities, determined on the date of payment of the funds, for which the tax agent acts as a broker. When paying cash to a taxpayer more than once during a tax period, the amount of tax is calculated on an accrual basis, taking into account previously paid tax amounts. with securities and transactions with financial instruments of futures transactions carried out by the trustee in favor of the founder of the trust management (beneficiary), the trustee is recognized, who determines the tax base for these operations, taking into account the provisions of this article. The tax base for transactions with securities carried out by the trustee manager in favor of the founder of trust management (beneficiary), is determined as of the end date of the tax period or the date of payment of funds before the expiration of the next tax period. payments in cash or in kind from funds held in trust management before the expiration of the trust management agreement or before the end of the tax period, the tax is paid on the share of income determined in accordance with paragraph 7 of this article corresponding to the actual amount of funds paid to the founder of the trust management (beneficiary). The share of income in this case is determined as the product of the total amount of income by the ratio of the amount of payment to the value of securities (cash) held in trust, determined on the date of payment of funds. When making payments in cash or in kind from funds held in trust more than once in a tax period, the specified calculation is made on an accrual basis, taking into account previously paid tax amounts. funds to a bank account of an individual or to an account of a third party at the request of an individual. in favor of the taxpayer) within one month from the moment this circumstance arises, notifies in writing the tax authority at the place of its registration of the impossibility of the said withholding and the amount of the taxpayer's debt. The payment of tax in this case is made in accordance with Article 228 of this Code. The tax withheld from the taxpayer is subject to transfer by tax agents within one month from the date of the end of the tax period or from the date of payment of funds.
Article 214.2. Features of determining the tax base when receiving income in the form of interest received on deposits in banks
With regard to income in the form of interest received on deposits in banks, the tax base is determined as the excess of the amount of interest accrued in accordance with the terms of the agreement over the amount of interest calculated on ruble deposits based on the refinancing rate of the Central Bank of the Russian Federation, increased by five percentage points operating during the period for which the indicated interest is accrued, and for deposits in foreign currency based on 9 percent per annum, unless otherwise provided by this Chapter.Article 215. Features of determining income certain categories foreign citizens
1. Income is not subject to taxation:
1) heads, as well as staff of representative offices of a foreign state with a diplomatic and consular rank, members of their families living with them, if they are not citizens of the Russian Federation, with the exception of income from sources in the Russian Federation that are not related to the diplomatic and consular service these individuals;
2) administrative and technical personnel of representative offices of a foreign state and members of their families living with them, if they are not citizens of the Russian Federation or do not permanently reside in the Russian Federation, with the exception of income from sources in the Russian Federation that are not related to the work of these individuals in these representations;
3) service personnel of representative offices of a foreign state who are not citizens of the Russian Federation or do not reside in the Russian Federation permanently, received by them in their service in a representative office of a foreign state;
4) employees international organizations- in accordance with the statutes of these organizations.2. The provisions of this article shall apply in cases where the legislation of the relevant foreign state establishes a similar procedure for the persons specified in subparagraphs 1-3 of paragraph 1 of this article, or if such a rule is provided for by an international treaty (agreement) of the Russian Federation. The list of foreign states (international organizations), in relation to whose citizens (employees) the norms of this article are applied, is determined by the federal executive body in the field of international relations together with the Ministry of Finance of the Russian Federation.
Article 216. Tax period
The tax period is a calendar year.Article 217. Income not subject to taxation (exempted from taxation)
The following types of income of individuals are not subject to taxation (exempted from taxation):1) state benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensations paid in accordance with applicable law. At the same time, benefits that are not subject to taxation include unemployment benefits, pregnancy and childbirth benefits;
2) state pensions and labor pensions, assigned in the manner prescribed by current legislation;
3) all types established by the current legislation of the Russian Federation, legislative acts subjects of the Russian Federation, decisions of representative bodies of local self-government compensation payments(within the limits established in accordance with the legislation of the Russian Federation) related to: compensation for harm caused by injury or other damage to health; free provision of residential premises and utilities, fuel or appropriate monetary compensation; payment of the cost and (or) issuance of the due natural allowances, as well as with the payment of monetary funds in exchange for this allowance; payment of the cost of food, sports equipment, equipment, sports and dress uniforms received by athletes and employees of physical culture and sports organizations for the training process and participation in sports competitions; dismissal of employees, with the exception of compensation for unused vacation; the death of military personnel or civil servants in the performance of their official duties; reimbursement of other expenses, including expenses for raising the professional level of employees; performance by the taxpayer of labor duties (including moving to work in another locality and reimbursement of travel expenses). When the employer pays the taxpayer travel expenses both within the country and abroad in income, subject to taxation does not include daily allowances paid in accordance with the legislation of the Russian Federation, but not more than 700 rubles for each day of being on a business trip in the territory of the Russian Federation and not more than 2,500 rubles for each day of being in business trip abroad, as well as actually incurred and documented targeted expenses for travel to and from the destination, airport service charges, commission fees, expenses for travel to the airport or train station at the points of departure, destination or transfers, for baggage, expenses for renting a residential premises, payment for communication services, obtaining and registering an official foreign passport, obtaining visas, as well as expenses associated with the exchange of cash or a check in a bank for cash foreign currency. If the taxpayer fails to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such payment are exempt from taxation in accordance with the legislation of the Russian Federation, but not more than 700 rubles for each day of being on a business trip in the territory of the Russian Federation and not more than 2,500 rubles for each day being on a business trip abroad. A similar taxation procedure applies to payments made to persons who are in the power or administrative subordination of the organization, as well as members of the board of directors or any similar body of the company arriving (leaving) to participate in a meeting of the board of directors, the board or other similar body of this company;
4) remuneration to donors for donated blood, mother's milk and other assistance;
5) alimony received by taxpayers;
6) amounts received by taxpayers in the form of grants ( donations) provided to support science and education, culture and art in the Russian Federation by international, foreign and (or) Russian organizations according to the lists of such organizations approved by the Government of the Russian Federation;
7) amounts received by taxpayers in the form of international, foreign or Russian awards for outstanding achievements in science and technology, education, culture, literature and art, mass media according to the list of awards approved by the Government of the Russian Federation, as well as in the form of awards awarded by the highest officials of the constituent entities of the Russian Federation (heads of the highest executive bodies of state power of the constituent entities of the Russian Federation) for outstanding achievements in these areas, according to the lists of awards approved by the highest officials of the constituent entities of the Russian Federation (heads of the highest executive bodies of state power of the constituent entities of the Russian Federation);
8) the amount of one-time material assistance provided: to taxpayers in connection with a natural disaster or other emergency, as well as to taxpayers who are members of the families of persons who died as a result of natural Disasters or other emergency circumstances, in order to compensate for material damage caused to them or harm to their health, regardless of the source of payment; by employers to family members of a deceased employee or an employee in connection with the death of a member (members) of his family; to taxpayers in the form of humanitarian aid (assistance), as well as in the form of charitable assistance (in cash and in kind) provided by duly registered Russian and foreign charitable organizations (foundations, associations), in accordance with the legislation of the Russian Federation on charitable activities in the Russian Federation; to taxpayers from among the poor and socially unprotected categories of citizens in the form of targeted social assistance (in cash and in kind) provided at the expense of federal budget, budgets of subjects of the Russian Federation, local budgets and off-budget funds in accordance with programs approved annually by the relevant state authorities; taxpayers who have suffered from terrorist acts on the territory of the Russian Federation, as well as taxpayers who are family members of persons who died as a result of terrorist acts on the territory of the Russian Federation, regardless of the source of payment; employers to employees (to parents, adoptive parents, guardians) at birth (adoption) of a child, but not more than 50 thousand rubles for each child; 8.1) remuneration paid at the expense of the federal budget or the budget of a constituent entity of the Russian Federation to individuals for their assistance to federal executive bodies authorities in the detection, prevention, suppression and disclosure of terrorist acts, identification and detention of persons preparing, committing or having committed such acts, as well as for assisting the authorities federal service security and federal executive bodies carrying out operational-search activities;
9) the amount of full or partial compensation (payment) by employers to their employees and (or) members of their families, their former employees who quit due to retirement due to disability or old age, disabled people who do not work in this organization, the cost of purchased vouchers, with the exception of tourist allowances, on the basis of which the said persons are provided with services by sanatorium-resort and health-improving organizations located on the territory of the Russian Federation, as well as the amounts of full or partial compensation (payment) for the cost of vouchers for children under the age of 16, on the basis of which the said persons are provided with services by sanatorium-resort and health-improving organizations located on the territory of the Russian Federation, provided: at the expense of organizations (individual entrepreneurs), if the costs of such compensation (payment) in accordance with this Code are not included in the costs taken into account when determining the tax base for tax for the profit of the organization at the expense of budget funds budget system the Russian Federation; at the expense of funds received from activities in respect of which organizations (individual entrepreneurs) apply special tax regimes. For the purposes of this chapter, sanatorium-resort and health-improving organizations include sanatoriums, sanatoriums, dispensaries, rest houses and recreation centers, boarding houses, health-improving complexes, sanatorium, health-improving and sports children's camps;
10) amounts paid by employers, remaining at their disposal after paying corporate income tax, for treatment and medical service their employees, their spouses, their parents and their children, the amounts paid public organizations persons with disabilities for the treatment and medical care of persons with disabilities, subject to the availability of appropriate licenses from medical institutions, as well as the availability of documents confirming the actual costs of treatment and medical care. The specified income is exempt from taxation in case cashless payment employers and (or) public organizations of the disabled to medical institutions for the costs of treatment and medical care of taxpayers, as well as in the case of issuing cash intended for these purposes directly to the taxpayer (members of his family, parents) or crediting funds intended for these purposes, to the accounts of taxpayers in banking institutions;
11) scholarships for students, students, graduate students, residents, adjuncts or doctoral students of institutions of higher education professional education or postgraduate vocational education, research institutions, students of institutions of primary vocational and secondary vocational education, students of theological educational institutions paid to the indicated persons by these institutions, scholarships established by the President of the Russian Federation, legislative or executive authorities of the Russian Federation, bodies of constituent entities of the Russian Federation, charitable foundations, scholarships paid at the expense of budget funds to taxpayers studying at the direction of the employment service;
12) amounts of wages and other amounts in foreign currency received by taxpayers from those financed from the federal budget public institutions or organizations that sent them to work abroad - within the limits established in accordance with the current legislation on remuneration of employees;
13) income of taxpayers received from the sale of livestock, rabbits, nutria, poultry, wild animals and birds grown in private farms located on the territory of the Russian Federation (both in live form and products of their slaughter in raw or processed form), livestock products, crop production, floriculture and beekeeping, both in kind and in processed form. The specified income is exempt from taxation, subject to the submission by the taxpayer of a document issued by the relevant local government, the boards of gardening, gardening partnerships, confirming that the products sold are produced by the taxpayer on property belonging to him or his family members land plot used for personal subsidiary farm, dacha construction, gardening and horticulture;
14) income of members of a peasant (individual) farm, received in this farm from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale - within five years, counting from the year of registration of the specified farm. This rule applies to income of those members of a peasant (farm) economy in respect of which such a norm has not previously been applied. 15) income received from the sale of wild fruits, berries, nuts, mushrooms and other food forest resources, non-timber forest resources for own needs;
16) income (with the exception of wages of employees) received by members of duly registered tribal, family communities of the small peoples of the North, engaged in traditional sectors of management, from the sale of products obtained as a result of their management traditional types fishing;
17) income from the sale of furs, meat of wild animals and other products received by individuals in the course of amateur and sport hunting;
18) income in cash and in kind received from individuals by way of inheritance, with the exception of remuneration paid to the heirs of authors of works of science, literature, art, as well as discoveries, inventions and industrial designs; 18.1) income in cash and in kind received from individuals by way of donation, with the exception of cases of donation of real estate, vehicles, shares, shares, shares, unless otherwise provided by this paragraph. Income received by way of donation is exempt from taxation if the donor and the donee are family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full and half-blooded (having a common father or mother) brothers and sisters);
19) income received from joint-stock companies or other organizations: by shareholders of these joint-stock companies or participants of other organizations as a result of revaluation of fixed assets (funds) in the form of additional shares (interests, shares) received by them, distributed among shareholders or participants of the organization in proportion to their share and types of shares, or in the form of a difference between new and original face value shares or their property shares in the authorized capital; by shareholders of these joint-stock companies or participants in other organizations during the reorganization, which provides for the distribution of shares (interests, shares) of the organizations being created among the shareholders (participants, shareholders) of the organizations being reorganized and (or) the conversion (exchange) of shares (interests) , shares) of the reorganized organization into shares (shares, shares) of the organization being created or the organization to which accession is carried out, in the form of additionally and (or) instead of received shares (shares, shares);
20) prizes in cash and (or) in kind received by athletes, including athletes with disabilities, for prizes in the following sports competitions: Olympic, Paralympic and Deaf-Olympic Games, World Chess Olympiads, world and European championships and cups from official organizers or on the basis of decisions of state authorities and local governments at the expense of the relevant budgets; championships, championships and cups of the Russian Federation from official organizers;
21) the amount of the taxpayer's tuition fees for basic and additional general education and professional educational programs, his professional training and retraining in Russian educational institutions that have the appropriate license, or foreign educational institutions that have the appropriate status;
22) the amount of payment for the disabled by organizations or individual entrepreneurs technical means disability prevention and rehabilitation of the disabled, as well as payment for the acquisition and maintenance of guide dogs for the disabled;
23) remuneration paid for the transfer of treasures to state ownership;
24) income received by individual entrepreneurs from the implementation by them of those types of activities for which they are payers of a single tax on imputed income for certain types activities, as well as for the taxation of which the simplified taxation system and the taxation system for agricultural producers (single agricultural tax) are applied;
25) the amount of interest on government treasury bills, bonds and other government securities former USSR, the Russian Federation and constituent entities of the Russian Federation, as well as for bonds and securities issued by decision of representative bodies of local self-government;
26) income received by orphans and children who are members of families whose income per member does not exceed living wage, from duly registered charitable foundations and religious organizations;
27) income in the form of interest received by taxpayers on deposits in banks located on the territory of the Russian Federation, if: interest on ruble deposits is paid within the amounts calculated based on the current refinancing rate of the Central Bank of the Russian Federation, increased by five percentage points, within the period for which the specified interest is accrued; the established rate does not exceed 9 percent per annum on deposits in foreign currency; interest on ruble deposits, which, as of the date of conclusion of the agreement or extension of the agreement, were set in an amount not exceeding the current refinancing rate of the Central Bank of the Russian Federation, increased by five percentage points, provided that during the period of interest calculation the amount of interest on the deposit did not increase and from the moment when interest rate on the ruble deposit exceeded the refinancing rate of the Central Bank of the Russian Federation, increased by five percentage points, no more than three years have passed;
28) income not exceeding 4,000 rubles received on each of the following grounds for the tax period: the value of gifts received by taxpayers from organizations or individual entrepreneurs; the value of prizes in cash and in kind received by taxpayers at competitions and competitions held in accordance with decisions the Government of the Russian Federation, legislative bodies of state power or representative bodies of local self-government; the amount of material assistance provided by employers to their employees, as well as to their former employees who left due to retirement due to disability or old age; reimbursement (payment) by employers to their employees, their spouses, parents and children, their former employees, as well as disabled people, the cost of medicines purchased by them (for them), prescribed by their doctor. Exemption from taxation is provided upon submission of documents confirming the actual expenses for the purchase of these medicines; the cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods (works, services); the amount of material assistance provided to disabled people by public organizations of disabled people ;
29) income of soldiers, sailors, sergeants and foremen who are conscripted for military service, as well as persons called up for military training, in the form of monetary allowance, daily allowances and other amounts received at the place of service, or at the place of military training;
30) amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for the position of the President of the Russian Federation, candidates for deputies of the legislative body of state power of a constituent entity of the Russian Federation, candidates for a position in another government agency subject of the Russian Federation, provided for by the constitution, the charter of the subject of the Russian Federation and elected directly by citizens, candidates for deputies of the representative body municipality, candidates for the position of the head of the municipality, for another position provided for by the charter of the municipality and replaced through direct elections, electoral funds of electoral associations, electoral funds regional offices political parties that are not electoral associations, from the funds of the referendum funds of the initiative group for holding a referendum of the Russian Federation, a referendum of a constituent entity of the Russian Federation, a local referendum, an initiative campaign group for a referendum of the Russian Federation, other groups of participants in a referendum of a constituent entity of the Russian Federation, a local referendum for the performance of work by these persons directly related to the conduct of election campaigns, referendum campaigns;
31) payments made by trade union committees (including material aid) members of trade unions at the expense of membership dues, with the exception of remuneration and other payments for the performance of labor duties, as well as payments made by youth and children's organizations to their members at the expense of membership fees to cover the costs associated with holding mass cultural, physical culture and sports events;
32) bond winnings government loans the Russian Federation and the amounts received in redemption of the said bonds;
33) assistance (in cash and in kind), as well as gifts received by veterans of the Great Patriotic War, disabled veterans of the Great Patriotic War, widows of servicemen who died during the war with Finland, the Great Patriotic War, the war with Japan, widows of deceased disabled veterans of the Great Patriotic War war and former prisoners of Nazi concentration camps, prisons and ghettos, as well as former minor prisoners of concentration camps, ghettos and other places of detention created by the Nazis and their allies during the Second World War, to the extent not exceeding 10,000 rubles for the tax period;
34) funds of maternity (family) capital directed to ensure the implementation additional measures state support for families with children;
35) amounts received by taxpayers at the expense of the budgets of the budgetary system of the Russian Federation for reimbursement of costs (part of costs) for the payment of interest on loans (credits);
36) the amounts of payments for the acquisition and (or) construction of residential premises provided at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets;
37) in the form of amounts of investment income used for the acquisition (construction) of residential premises by participants in the savings and mortgage system housing military personnel in accordance with the Federal Law of August 20, 2004 N 117-FZ "On the savings and mortgage system of housing for military personnel";
38) contributions for co-financing the formation pension savings allocated to ensure the implementation of state support for the formation of pension savings in accordance with the Federal Law "On additional insurance premiums for the funded part of labor pensions and state support for the formation of pension savings";
39) employer contributions paid in accordance with the Federal Law "On additional insurance premiums for the funded part of labor pension and state support for the formation of pension savings", in the amount of contributions paid, but not more than 12,000 rubles per year per employee, in favor of who were paid contributions by the employer;
40) amounts paid by organizations (individual entrepreneurs) to their employees to reimburse the costs of paying interest on loans (credits) for the acquisition and (or) construction of residential premises, included in the expenses taken into account when determining the tax base for corporate income tax;
41) income in the form of housing provided free of charge on the basis of a decision of the federal executive body in the cases provided for by Federal Law No. 76-FZ of May 27, 1998 "On the Status of Servicemen".
Article 218. Standard tax deductions
1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following standard tax deductions:
1) in the amount of 3000 rubles for each month of the tax period applies to the following categories of taxpayers: persons who have received or suffered radiation sickness and other diseases associated with radiation exposure due to the Chernobyl disaster or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant; persons who received disability as a result of the disaster at the Chernobyl NPP from among the persons who took part in the liquidation of the consequences of the disaster within the exclusion zone of the Chernobyl NPP or engaged in operation or other work at the Chernobyl NPP (including those temporarily assigned or seconded), military personnel and those liable for military service called up for special fees and involved in the performance of work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, regardless of the location of these persons and the work performed by them, as well as persons in command and rank and file of the internal affairs bodies, the State Fire Fighting services who served in the exclusion zone, persons evacuated from the exclusion zone of the Chernobyl nuclear power plant and resettled from the resettlement zone or voluntarily left these zones, persons who donated bone marrow to save the lives of people affected by the disaster at the Chernobyl nuclear power plant, regardless of time elapsed since the date of the bone marrow transplantation and the time of development of disability in these persons in this regard; persons who took part in the work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant within the exclusion zone of the Chernobyl nuclear power plant in 1986-1987 or were employed during this period at work related to the evacuation of the population, material values, farm animals, and in operation or in other works at the Chernobyl nuclear power plant (including temporarily assigned or seconded); military personnel, citizens dismissed from military service, as well as those liable for military service, called up for special training and involved during this period to perform work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, including take-off and lifting, engineering and technical staff of civil aviation, regardless of the place of deployment and the work performed by them; persons in command and the rank and file of the internal affairs bodies, the State Fire Service, including citizens dismissed from military service who served in the exclusion zone of the Chernobyl nuclear power plant in 1986-1987; fees and who took part in 1988 - 1990 in the work on the "Shelter" object; became disabled, received or suffered radiation sickness and other diseases as a result of the accident in 1957 at production association"Mayak" and discharges of radioactive waste into the Techa River, from among the persons who took (including temporarily sent or seconded) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as employed in work on protective measures and rehabilitation of radioactively contaminated territories along the Techa River in 1949 - 1956, persons who took (including temporarily sent or seconded) in 1959 - 1961 direct participation in the work to eliminate the consequences of an accident at a production association " Lighthouse" in 1957, persons evacuated, as well as those who voluntarily left settlements exposed to radioactive contamination as a result of an accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River, including children, including children who were in a state of intrauterine development at the time of evacuation, as well as military personnel, civilian personnel of military units and a special contingent who were evacuated in 1957 from the zone of radioactive contamination, people living in settlements who were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent dose of radiation was on May 20, 1993, more than 1 mSv (in addition to the level of natural background radiation for the area), persons who voluntarily left for a new place of residence from settlements exposed to radioactive contamination due to an accident in 1957 at the production association "Ma yak" and discharges of radioactive waste into the Techa River, where the average annual effective equivalent dose of radiation as of May 20, 1993 was over 1 mSv (additionally compared to the level of natural background radiation for the area); persons directly involved in nuclear weapons testing in the atmosphere and military radioactive substances, exercises with the use of such weapons until January 31, 1963; persons directly involved in underground testing of nuclear weapons in emergency radiation situations and other damaging factors of nuclear weapons; persons directly involved in the liquidation of radiation accidents that occurred at nuclear installations surface and submarine ships and at other military facilities and registered in the prescribed manner by the federal executive body authorized in the field of defense; persons directly involved in the work (including military personnel) on the assembly of nuclear charges before December 31, 1961; who rarely participated in underground testing of nuclear weapons, carrying out and supporting work on the collection and disposal of radioactive substances; disabled veterans of the Great Patriotic War; disabled servicemen who became disabled groups I, II and III due to injury, concussion or injury received in the defense of the USSR, the Russian Federation or in the performance of other duties of military service, or received as a result of an illness associated with being at the front, or from among former partisans, as well as other categories of disabled people who are equated in pension provision with the specified categories of military personnel;
2) a tax deduction in the amount of 500 rubles for each month of the tax period applies to the following categories of taxpayers: Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees; civilians of the Soviet Army and Navy of the USSR, bodies Internal Affairs of the USSR and state security the USSR, who occupied positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in this period in cities, participation in the defense of which is counted by these persons in the length of service for assigning a pension to preferential terms established for military personnel of units of the army in the field; participants in the Great Patriotic War, military operations to protect the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the army, and former partisans; persons who were in Leningrad during the period of its blockade during the Great Patriotic War from September 8, 1941 to January 27, 1944, regardless of the length of stay; former, including minors, prisoners of concentration camps, ghettos and other places of detention created by Nazi Germany and its allies during the Second World War; disabled from childhood, as well as disabled people of groups I and II; persons who received or suffered radiation sickness and other diseases associated with radiation exposure caused by the consequences of radiation accidents at civil or military nuclear facilities, as well as as a result of tests, exercises and other work, associated with any kind of nuclear installations, including nuclear weapons and space equipment; junior and middle medical personnel, doctors and other employees of medical institutions (with the exception of persons whose professional activity associated with work with any types of sources of ionizing radiation in the conditions of the radiation situation at their workplace, corresponding to the profile of the work being carried out), who received excess doses of radiation exposure during the provision of medical care and services from April 26 to June 30, 1986, as well as persons affected by the disaster at the Chernobyl nuclear power plant and being a source of ionizing radiation; persons who donated bone marrow to save people's lives; workers and employees, as well as former military personnel and retired from the service of persons in command and rank and file of the internal affairs bodies, the State Fire Service, employees of institutions and bodies of the penitentiary system who received occupational diseases related to radiation exposure at work in the exclusion zone of the Chernobyl nuclear power plant; persons who took (including temporarily sent or seconded) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as employed in works on carrying out protective measures and rehabilitation of radioactively contaminated territories along the Techa River in 1949-1956; persons evacuated, as well as those who voluntarily left settlements exposed to radioactive contamination due to an accident in 1957 at the Mayak production association and radioactive discharges waste into the Techa River, including children, including children who were in utero at the time of evacuation, as well as former military personnel, civilian personnel of military units and a special contingent who were evacuated in 1957 from the zone of radioactive contamination. At the same time, persons who left voluntarily include persons who left from September 29, 1957 to December 31, 1958 inclusive from settlements that were exposed to radioactive contamination as a result of an accident in 1957 at the Mayak production association, as well as those who left from 1949 to 1956 inclusive from settlements exposed to radioactive contamination due to radioactive waste discharges into the Techa River; persons evacuated (including those who left voluntarily) in 1986 from the exclusion zone of the Chernobyl nuclear power plant that was exposed to radioactive contamination as a result of the disaster at the Chernobyl nuclear power plant, or resettled, including those who left voluntarily , from the resettlement zone in 1986 and in subsequent years, including children, including children who at the time of evacuation were in a state of intrauterine development; parents and spouses of military personnel who died as a result of wounds, contusions or injuries received by them while defending the USSR, the Russian Federation or in the performance of other duties awns of military service, or as a result of an illness associated with being at the front, as well as parents and spouses of civil servants who died in the line of duty. The specified deduction is granted to the spouses of dead military personnel and civil servants, if they have not remarried; citizens discharged from military service or called up for military training, performing international duty in the Republic of Afghanistan and other countries in which hostilities were fought, as well as citizens, who, in accordance with the decisions of the state authorities of the Russian Federation, took part in hostilities on the territory of the Russian Federation;
3) a tax deduction in the amount of 400 rubles for each month of the tax period applies to those categories of taxpayers that are not listed in subparagraphs 1-2 of paragraph 1 of this article, and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period ( in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is provided) by the tax agent providing this standard tax deduction exceeded 40,000 rubles. Starting from the month in which the specified income exceeded 40,000 rubles, the tax deduction provided for by this subparagraph does not apply;
4) a tax deduction in the amount of 1,000 rubles for each month of the tax period applies to: each child from taxpayers who support the child and who are the parents or spouse of the parent; each child from taxpayers who are guardians or trustees, adoptive parents, spouse (wife) of a foster parent. The specified tax deduction is valid until the month in which the income of taxpayers, calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is provided) by the tax agent representing this standard tax deduction exceeded 280,000 rubles. Starting from the month in which the specified income exceeded 280,000 rubles, the tax deduction provided for by this subparagraph shall not apply. The tax deduction established by this subparagraph shall be made for each child under the age of 18, as well as for each full-time student, graduate student resident, student, cadet under the age of 24 with parents and (or) spouse (wife) of the parent, guardians or trustees, foster parents, spouse (wife) of the foster parent. The specified tax deduction is doubled if the child is under the age of 18 years old is a disabled child, as well as if a full-time student, graduate student, intern, student under the age of 24 is a disabled person of group I or II. The tax deduction is provided in double size single parent, guardian, trustee. The provision of the specified tax deduction to the single parent is terminated from the month following the month of his marriage. The tax deduction is granted to the parents and spouse (wife) of the parent, guardians, trustees, foster parents, spouse (wife) of the foster parent on the basis of their written applications and documents, confirming the right to this tax deduction. At the same time, foreign individuals whose child (children) is (are) outside the Russian Federation, such a deduction is provided on the basis of documents certified by the competent authorities of the state in which the child (children) lives. Tax deduction can be provided in double amount to one of the parents of their choice on the basis of an application for the refusal of one of the parents to receive a tax deduction. The tax base is reduced from the month of birth of the child (children), or from the month in which guardianship is established, or from the month of entry into the force of the agreement on the transfer of the child (children) to upbringing in a family and is maintained until the end of the year in which the child (children) reached (reached) the age specified in paragraphs five and six of this subparagraph, or in the event of the expiration or early termination of the agreement on the transfer of the child (children) to upbringing in family, or in the event of the death of the child(ren). The tax deduction is provided for the period of study of the child (children) in an educational institution and (or) educational institution, including academic leave, issued in the prescribed manner during the period of study.2. Taxpayers who, in accordance with subparagraphs 1-3 of paragraph 1 of this article, are entitled to more than one standard tax deduction, are granted the maximum of the relevant deductions. subparagraphs 1 - 3 of paragraph 1 of this article.3. The standard tax deductions established by this article are granted to a taxpayer by one of the tax agents that are the source of income payment, at the choice of the taxpayer, on the basis of his written application and documents confirming the right to such tax deductions. If the taxpayer starts working not from the first month of the tax period, tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of this article are provided at this place of work, taking into account the income received from the beginning of the tax period at another place of work in which tax deductions were provided to the taxpayer. The amount of income received is confirmed by a certificate of income received by the taxpayer, issued by a tax agent in accordance with paragraph 3 of Article 230 of this Code.4. If during the tax period the standard tax deductions were not provided to the taxpayer or were provided in a smaller amount than provided for by this article, then at the end of the tax period, on the basis of the taxpayer's application attached to the tax return and documents confirming the right to such deductions, the tax authority recalculates the tax base, taking into account the provision of standard tax deductions in the amounts provided for in this article.
Article 219. Social tax deductions
1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following social tax deductions:
1) in the amount of income transferred by the taxpayer for charitable purposes in the form of financial assistance to organizations of science, culture, education, health care and social security, partially or fully funded from the relevant budgets, as well as sports organizations, educational and preschool institutions for the needs of physical education of citizens and the maintenance of sports teams, as well as in the amount of donations transferred (paid) by the taxpayer to religious organizations for the implementation of their statutory activities - in the amount of actually incurred expenses, but not more than 25 percent of the amount of income received in the tax period;
2) in the amount paid by the taxpayer in the tax period for their education in educational institutions - in the amount of actually incurred expenses for education, taking into account the limitation established by paragraph 2 of this Article, as well as in the amount paid by the taxpayer-parent for the education of their children aged up to 24 years, by a taxpayer-guardian (taxpayer-trustee) for the education of their wards under the age of 18 in full-time education in educational institutions - in the amount of actually incurred expenses for this education, but not more than 50,000 rubles for each child in total the amount for both parents (guardian or custodian). The right to receive the specified social tax deduction extends to taxpayers who performed the duties of a guardian or custodian over citizens who were their wards, after the termination of guardianship or guardianship in cases of taxpayers paying for the education of these citizens under the age of 24 years full-time education in educational institutions. The specified social tax deduction is provided if educational institution the relevant license or other document that confirms the status of the educational institution, as well as the submission by the taxpayer of documents confirming his actual expenses for education. The social tax deduction is not applied if the payment for education expenses is made at the expense of maternity (family) capital allocated to ensure the implementation of additional state support measures for families with children;
3) in the amount paid by the taxpayer in the tax period for treatment services provided to him by medical institutions of the Russian Federation, as well as paid by the taxpayer for treatment services for his spouse, his parents and (or) his children under the age of 18 in medical institutions of the Russian Federation (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines (in accordance with the list of medicines approved by the Government of the Russian Federation) prescribed by the attending physician, purchased by taxpayers at their own expense. the application of the social tax deduction provided for by this subparagraph, the amounts of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance agreements, as well as under voluntary insurance agreements for the spouse, parents and (or) their children under the age of 18 years are taken into account no, concluded by him with insurance organizations that have licenses to conduct the relevant type of activity, providing for payment by such insurance organizations exclusively for treatment services. the limitation established by paragraph 2 of this article. For expensive types of treatment in medical institutions of the Russian Federation, the amount of the tax deduction is accepted in the amount of the actual expenses incurred. The list of expensive types of treatment is approved by a decree of the Government of the Russian Federation. The deduction of the amounts of payment for the cost of treatment and (or) payment of insurance premiums is provided to the taxpayer if the treatment is carried out in medical institutions that have the appropriate licenses to carry out medical activities, as well as when the taxpayer submits documents confirming his actual expenses for treatment, purchase of medicines or payment of insurance premiums. The specified social tax deduction is provided to the taxpayer if payment for treatment and purchased medicines and (or) payment of insurance premiums were not made by the organization at the expense of employers;
4) in the amount of pension contributions paid by the taxpayer in the tax period under the contract (contracts) of non-state pension provision concluded (concluded) by the taxpayer with the non-state pension fund in their own favor and (or) in favor of a spouse (including in favor of a widow, widower), parents (including adoptive parents), disabled children (including adopted children, who are under guardianship, and (or) in the amount paid by the taxpayer in the tax period of insurance premiums under a contract (contracts) of voluntary pension insurance concluded (concluded) with an insurance organization in their favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children - disabled persons (including those adopted, under guardianship - in the amount of actually incurred expenses, taking into account the limitation established by paragraph 2 of this article. The social tax deduction specified in this subparagraph is provided upon submission by the taxpayer of documents confirming his actual expenses for non-state pension provision and ( or) voluntary pension insurance;
5) in the amount of additional insurance contributions paid by the taxpayer in the tax period to the funded part of the labor pension in accordance with the Federal Law "On additional insurance contributions to the funded part of the labor pension and state support for the formation of pension savings" - in the amount of actually incurred expenses, taking into account the limitation established by paragraph 2 of this article. The social tax deduction specified in this subparagraph is granted upon submission by the taxpayer of documents confirming his actual expenses for paying additional insurance premiums for the funded part of labor pension in accordance with the Federal Law "On additional insurance premiums for the funded part of labor pension and state support formation of pension savings", or when the taxpayer submits a certificate from the tax agent on the amounts of additional insurance premiums paid by him for the funded part of the labor pension nsii withheld and transferred by the tax agent on behalf of the taxpayer, in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees. Social tax deductions specified in paragraph 1 of this article are provided on the basis of a written application of the taxpayer when submitting a tax return to the tax authority by the taxpayer at the end of the tax period. Social tax deductions indicated in subparagraphs 2-5 of paragraph 1 of this article (except for training of the taxpayer's children specified in subparagraph 2 of paragraph 1 of this article, and the cost of expensive treatment indicated in subparagraph 3 of paragraph 1 of this article) are provided in the amount of actually incurred expenses, but in the aggregate not more than 120,000 rubles in the tax period. If the taxpayer in one tax period has expenses for education, medical treatment, expenses under the contract (contracts) of non-state pension provision, under the contract (contracts) of voluntary pension insurance and for the payment of additional insurance premiums for the funded part of the labor pension in accordance with the Federal Law "On additional insurance premiums for the funded part of the labor pension and state support for the formation of pension savings" the taxpayer independently chooses what types of expenses and in what amounts are taken into account within maximum value social tax deduction specified in this paragraph.
Article 220. Property tax deductions
1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following property tax deductions:
1) in the amounts received by the taxpayer in the tax period from the sale of residential buildings, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the said property owned by the taxpayer for less than three years, but not exceeding 1,000,000 rubles in total, as well as in amounts received in the tax period from the sale of other property owned by the taxpayer for less than three years, but not exceeding 125 000 rubles. When selling residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses and land plots and shares in the said property, owned by the taxpayer for three years or more, as well as when selling other property owned by the taxpayer for three years and moreover, the property tax deduction is granted in the amount received by the taxpayer upon the sale of the said property. these incomes, except for the sale by the taxpayer of his securities. When selling a share (its part) in the authorized capital of an organization, when assigning rights of claim under an agreement on participation in shared construction (an agreement on investing in shared construction or under another agreement related to shared construction) the taxpayer is also entitled to reduce the amount of his taxable income by the amount of actually incurred and documented expenses related to the receipt of these incomes. The paragraph became invalid from January 1, 2007. - Federal Law of 06.06.2005 N 58-FZ. The paragraph is excluded. - Federal Law No. 71-FZ of May 30, 2001. When selling property that is in common shared or common joint ownership, the corresponding amount of the property tax deduction calculated in accordance with this subparagraph is distributed among the co-owners of this property in proportion to their share or by agreement between them (in the case of the sale of property that is in common joint ownership). The provisions of this subparagraph do not apply to income received by individual entrepreneurs from the sale of property in connection with their entrepreneurial activities. When selling shares (shares, shares) received by the taxpayer during the reorganization of organizations , the period of their being in the property of the taxpayer is calculated from the date of acquisition of the shares (interests, shares) of the reorganized organizations into the ownership;
2) in the amount spent by the taxpayer on new construction or acquisition on the territory of the Russian Federation of a residential house, apartment, room or share(s) in them, in the amount of actually incurred expenses, as well as in the amount used to pay interest on special purpose loans (loans) received from credit and other organizations of the Russian Federation and actually spent by him on new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them. In the actual costs of new construction or acquisition of a residential building or shares (shares) it may include: expenses for the development of design and estimate documentation; expenses for the purchase of building and finishing materials; expenses for the purchase of a residential building, including those not completed construction; not completed construction) and finishing; the cost of connecting to networks of electricity, water, gas supply and sewerage or the creation of autonomous sources of electricity, water, gas supply and sewerage. The actual costs of purchasing an apartment, room or share (s) in they may include: the costs of acquiring an apartment, a room, a share (s) in them or rights to an apartment, to a room in a house under construction; expenses for the purchase of finishing materials; expenses for work related to the finishing of an apartment, room. Acceptance for deduction of expenses for the completion and finishing of an acquired house or finishing an acquired apartment, room is possible if in the contract, on the basis of which such an acquisition has been made, the acquisition of a residential house, apartment, room without finishing or a share (shares) in them is indicated. The total amount of the property tax deduction provided for by this subparagraph may not exceed 2,000,000 rubles purpose loans (credits) received from credit and other organizations of the Russian Federation and actually spent by the taxpayer for new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share (stakes) in them. To confirm the right to a property tax deduction, the taxpayer submits :when builder ownership or acquisition of a residential building (including one that has not been completed) or a share (s) in it - documents confirming the ownership of a residential building or a share (s) in it; when acquiring an apartment, room, share (s) in them or rights to an apartment, a room in a house under construction - an agreement on the acquisition of an apartment, a room, a share (shares) in them or rights to an apartment, a room in a house under construction, an act on the transfer of an apartment, a room, a share (shares) in them to the taxpayer or documents confirming ownership of an apartment, room or share(s) in them. The specified property tax deduction is provided to the taxpayer on the basis of a written application of the taxpayer, as well as payment documents drawn up in the prescribed manner and confirming the fact that the taxpayer has paid money for the expenses incurred (receipts for receipt orders, Bank statements on the transfer of funds from the buyer's account to the seller's account, commodity and cash receipts, acts on the purchase of materials from individuals, indicating in them the address and passport data of the seller and other documents). joint property the amount of the property tax deduction calculated in accordance with this subparagraph is distributed among the co-owners in accordance with their share (shares) of the property or with their written application (in the case of the acquisition of a residential house, apartment, room in common joint ownership). this subparagraph does not apply in cases where the payment of expenses for the construction or purchase of a residential building, apartment, room or share (shares) in them for the taxpayer is made at the expense of employers or other persons, maternity (family) capital funds allocated to ensure the sale additional measures of state support for families with children, at the expense of payments provided from the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets, as well as in cases where the transaction for the sale of a residential building, apartment, room or share (s) in them takes place between individuals who are are interdependent in accordance with Article 20 of this Code. Re-granting to a taxpayer of the property tax deduction provided for by this subparagraph is not allowed. .2. Property tax deductions (with the exception of property tax deductions for transactions with securities) are provided on the basis of a written application of the taxpayer when he submits a tax return to the tax authorities at the end of the tax period, unless otherwise provided by this article. Property tax deduction when determining the tax base for transactions with securities is provided in the manner prescribed by Article 214.1 of this Code.3. The property tax deduction provided for by subparagraph 2 of paragraph 1 of this article may be granted to the taxpayer before the end of the tax period when he applies to the employer (hereinafter referred to in this paragraph as the tax agent), provided that the right of the taxpayer to the property tax deduction is confirmed by the tax authority in the form approved by the federal executive authority authorized to control and supervise taxes and fees. The taxpayer has the right to receive a property tax deduction from one tax agent of his choice. The tax agent is obliged to provide a property tax deduction upon receipt from the taxpayer of a confirmation of the right to a property tax deduction issued by the tax authority. The right of a taxpayer to receive a property tax deduction from a tax agent in accordance with this paragraph must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date of submission of a written application by the taxpayer, documents confirming the right to receive a property tax deduction, which are specified in subparagraph 2 paragraph 1 of this article. If, at the end of the tax period, the amount of the taxpayer's income received from the tax less than the amount property tax deduction determined in accordance with subparagraph 2 of paragraph 1 of this article, the taxpayer has the right to receive a property tax deduction in the manner prescribed by paragraph 2 of this article.
Article 221. Professional tax deductions
When calculating the tax base in accordance with paragraph 3 of Article 210 of this Code, the following categories of taxpayers have the right to receive professional tax deductions:1) the taxpayers specified in paragraph 1 of Article 227 of this Code - in the amount of actually incurred and documented expenses directly related to the extraction of income. In this case, the composition of these expenses accepted for deduction is determined by the taxpayer independently in the manner similar to the procedure for determining expenses for the purposes of taxation, established by the chapter "Corporate income tax". The taxpayer's expenses also include government duty, which was paid in connection with his professional activities. The amounts of tax on property of individuals paid by the taxpayers specified in this subparagraph are accepted for deduction if this property, which is the object of taxation in accordance with the articles of the chapter "Tax on property of individuals "(with the exception of residential buildings, apartments, dachas and garages) is directly used for business activities. If taxpayers are unable to document their expenses associated with activities as individual entrepreneurs, a professional tax deduction is made in the amount of 20 percent of the total income received individual entrepreneur from business activities. This provision does not apply to individuals who carry out entrepreneurial activity without education legal entity, but not registered as individual entrepreneurs;
2) taxpayers receiving income from the performance of work (rendering of services) under civil law contracts - in the amount of actually incurred and documented expenses directly related to the performance of these works (rendering of services);
3) taxpayers receiving royalties or remuneration for the creation, performance or other use of works of science, literature and art, remuneration to authors of discoveries, inventions and industrial designs, in the amount of actually incurred and documented expenses. If these expenses cannot be documented, they are accepted for deduction in the following sizes:+------------------+
