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Income tax - what is it? How to return?

What is income tax? Every modern taxpayer in the Russian Federation should know the answer to this question. Next, the concept of income tax will be disclosed, as well as all its features. In certain circumstances, this payment can be returned. But how? Who has the right to do this?

Definition

What is income tax? They are called personal income tax. This is a direct tax paid from the income of an individual. In other words, the income tax is the amount that the state retains from the profit. Under certain circumstances, citizens can return personal income tax for certain operations.

Who pays

What is income tax? This is a kind of payment to the state for receiving income in the country. Virtually all of the population's profits are taxed by this payment. But there are exceptions.

income tax what is

Who is the taxpayer of personal income tax? They can be:

  • individuals (adults);
  • Foreign citizens;
  • entrepreneurs;
  • legal entities / organizations.

In other words, all individuals and companies that make a profit in the Russian Federation pay income taxes.

What is subject to personal income tax

Now it is clear what the income tax is. What profit will be taxed by this payment? As it was said, not all income provides for the collection of part of the funds in the treasury of the state.

To date, personal income tax is withheld from the following sources of profit:

  • salary;
  • dividends;
  • funds received from the leasing of property;
  • incomes in kind;
  • interest on deposits with an increase in refinancing rates;
  • any income expressed in tangible form;
  • profit from the sale of cars and real estate;
  • money from the sale of any property (including securities and shares in OOO);
  • payments on pension insurance;
  • insurance payments.

Also, citizens must transfer personal income tax from winnings and after receiving certain prizes. How much do you need to pay the state and what profit is not taxed by personal income tax?

Exemption from taxes

Not all income provides for the payment of income tax. When you can not pay?

In Russia personal income tax is not paid from:

  • state benefits;
  • pensions;
  • scholarships;
  • lump-sum material assistance;
  • compensations to employees;
  • income from the sale of animals and livestock raised in private households;
  • profits in the form of inheritance and donative (from close relatives);
  • prizes awarded to athletes;
  • income up to 4,000 rubles (with gifts, winnings and so on);
  • winnings on bonds;
  • subsidies from the state.

In other words, maternity payments are not subject to income tax, and the employee's salary provides for the collection of part of the money.

Rate

What is income tax? This is a payment that almost all citizens and organizations make for the profits they receive on the territory of the Russian Federation. Pay attention to the fact that personal income tax can provide for different interest rates. Everything depends on the taxpayer category and the chosen taxation system.

income tax on children

It is generally accepted that personal income tax in Russia is 13%. These funds will be withheld from the bulk of taxpayers in the Russian Federation. But there are exceptions.

For example, income tax may be withheld:

  • 30% - for foreigners;
  • 35% - winnings and prizes, bank deposits, insurance;
  • 9% - income from dividends;
  • 15% - with USN "income-expenditure";
  • 6% - with USN "income".

But the bulk of the profits are taxed 13%. Salaries, income from property, inheritance, gifts - all this provides a 13% tax rate. And nothing more.

Deductions

Another interesting nuance is the citizens,transferring a personal income tax of 13%, can draw up a so-called tax deduction. This is the procedure for the return of incurred costs for certain transactions in the account of taxes paid.

Deductions rely:

  • on children (standard);
  • for studying;
  • for treatment;
  • for the purchase of property;
  • when registering a mortgage.

Also among businessmen there is a professional tax deduction. But in Russia it is issued very rarely.

Deductible size

It is necessary to return income tax on children or forbuying an apartment? Each taxpayer will have to understand some limitations on this matter. The thing is that personal income tax returns at the rate of 13% of the costs incurred, but with certain limits. Namely:

  • 390 000 rubles - mortgage;
  • 260 thousand rubles - when buying an apartment / property;
  • 120 000 rubles - social deductions (for training, treatment);
  • 50 000 rubles - for the study of each of the children, brothers or sisters.

You can draw deductions until these limits are exhausted. After that, there is no point in applying for a refund.

income tax on an apartment

Special attention is paid to the return of income tax on children. It is issued by the employer and provides for a reduction in the tax base when calculating personal income tax. The size of the deduction depends on the number of children.

Namely:

  • 1 400 rubles - for 1-2 minors;
  • 3 000 - for 3 or more;
  • 12 000 rubles - for a disabled child (up to 18 years old and up to 24 years old, if he is studying at a university / postgraduate / residency level);
  • 6 000 - for disabled children, guardians.

There is nothing difficult to understand in this. And how to make a deduction in this or that case?

Registration of the return of personal income tax

Is it necessary to return income tax on an apartment or for training? Then you will have to follow certain instructions. But first, we'll figure it out with deduction for children.

To reduce the tax base when calculating personal income tax, you will need:

  • Contact the employer with a statement of deduction.
  • Attach to the request documents: passport, TIN, birth certificates of children, certificates of disability and training (if available).

Nothing more is needed. Other tax deductions, as a rule, are registered through the FTS under the applicant's residence permit.

In order to receive income tax for training / sale of property / treatment, you will have to follow the instructions:

  • Collect a specific list of securities. Their list will vary depending on the situation.
  • Write an application for a deduction. It necessarily specifies the details of the beneficiary's account.
  • Submit a written request to the FTS for the applicant's residence permit. Attach prepared papers to it.
  • Wait for a response from the tax (from 1 to 3 months of waiting) and transfer of funds to the specified details.

income tax for education

In fact, everything is not as difficult as it seems. If you need to return income tax for tuition or any other operation, you will need to prepare:

  • passport;
  • statement;
  • information on income (most often - form 2-NDFL);
  • a tax return;
  • a document for the provision of services or study (contract);
  • the license of the institution;
  • accreditation of specialty (for deduction for training);
  • student certificate;
  • documents on ownership of property;
  • certificate of birth of children (if the deduction is registered for children);
  • checks and receipts confirming payment for services / purchase of property;
  • TIN (if any).

That's all. Now it is clear what the income tax is. How to return it? This is also no longer a secret. This information will help to realize the idea.

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