Object of taxation of personal income tax: concept, structure

Payment of income tax is the duty of any individual who receives income on the territory of Russia (and beyond its borders). The correct calculation of the amount payable to the budget is possible only if the object of taxation is correctly determined. Let's try to figure out what is meant by the concepts "payers of personal income tax" and "object of taxation".

Legal basis

The personal income tax (or FED) concerns everyone. The popular name of personal income tax is income tax. Any individual who has received income is liable to it.

Such concepts as "payers of personal income tax", "object of taxation" and "tax base" are described in chapter 23 (almost the most voluminous) of the Tax Code. Also, the legal base of income tax includes:

• Federal Law No. 281-FZ of 25.11.2009.
• Federal Law No. 251-FZ of July 3, 2016.
• Federal Law No. 279-FZ of 29.12.2012.
• Federal Law No. 229-FZ of 27.07.2010.
• Order of the Federal Tax Service of the Russian Federation of 10.10.2015 N MMV-7-11 / 485 and necessarily - clarifying the controversial situation letters of the Federal Tax Service and the Ministry of Finance.

Basic concepts

According to the provisions of the tax legislation of the Russian Federation, and in particular Article 209, the object of taxation of personal income tax is income received by taxpayers:

• In the country and abroad, by citizens recognized as residents;
• From sources within the Russian Federation by citizens who are non-residents.

The fact of residence is established by the rule: the days of the actual (confirmed) stay of a person in the Russian territory are summarized for a continuous 12 months. Periods of absence are calculated without taking into account being abroad for the purpose of education and / or treatment (but no more than six months). Consideration is also given to traveling abroad for the purpose of performing labor (or other) duties that are related to the provision of services or the performance of work in hydrocarbon deposits located at sea.

A tax resident is a citizen who has stayed in Russia for more than 183 days. According to the norms of the law, all of his incomes are taxed at a generally accepted rate of 13%.

By analogy, non-residents are persons who are in our country less than 183 days (without a break). This category includes foreigners who have completed temporary work, students who have come to Russia for exchange, and our citizens who live in the country for less than a specified amount of days. Persons belonging to non-residents transfer to the state treasury a tax on income at a rate of 30%. Naturally, the object of taxation of personal income tax for residents and non-residents also has a difference.

It is important to recall here that the category of "income" is not only income in cash, less often in kind, it is also a material benefit.

And further. The third paragraph of article 207 of the tax law says that the tax residents of our country, regardless of the actual residence time in our country, are recognized by Russian servicemen who are on call or contract abroad. As well as employees of state authorities and local self-government, officially sent for work abroad.

Object of taxation of personal income tax: concept and structure

The tax legislation treats the income of an individual as an economic benefit, which can be calculated in monetary terms. That is, income is not generated if there is no profit. As an example, the situation with compensation of costs for travel to a courier or costs to an employee who has arrived from a business trip is considered.

The economic benefit is represented by income only if three conditions are met:

• Its size is subject to assessment,
• You can get it with money or property,
• It can be determined by the rules prescribed in the 23rd chapter of the Tax Code of Russia.

Article 208 of the tax legislation to the objects of taxation of personal income tax (2016-2017), received from sources in Russia and / or outside it, includes:

• Funds obtained from the sale of shares (parts) in the authorized capital, securities, movable and immovable property, etc .;
• Income from leasing of personal property;
• Payments on insured events; The object of taxation of personal income tax for insurance payments is the premium paid (exceptions are provided for in Article 213 of the Tax Code of Russia);
• Pensions, scholarships and similar payments;
• Income from the use of registered copyright or any related;
• Income received from the use of any TS, as well as fines and other sanctions designated for their simple;
• Salary and other monetary remuneration received on the basis of contractual relations in the civil law field;
• Dividends and / or interest earned from participation in companies of both Russian and foreign education;
• Other revenues derived from legal activities in our country and abroad.

The economic benefits received in Russia are also subject to personal income tax. It includes:

• Incomes from the operation of pipelines, power lines, other means of communication, including computerized networks;
• Remuneration and other payments assigned for the performance of labor duties to members of ship crews flying the Russian National Flag;
• Payments to successors for deceased persons who had insurance.

This list is considered open. This indicates that in a critical economic situation, it can be increased.

What is not subject to personal income tax

In the same tax legislation, there is a list of personal income taxes that are not claimed for personal income tax. They include:

• Material aid paid to one of the parents not later than 12 months from the date of the birth of the baby (but not more than 50,000 rubles);
• Benefits paid in connection with pregnancy and childbirth, as well as unemployment;
• Monetary compensation for harm caused to health at work;
• Federal benefits, excluding payments for temporary incapacity for work (a sick child is not an exception), and other compensation payments;
• Cash gifts from the employer of not more than four thousand rubles;
• alimony;
• Remuneration for donor assistance (for milk, blood, etc.);
• State pensions, labor, as well as social co-payments;
• Grants (gratuitous payments) aimed at maintaining culture, education, art in our country, provided by Russian, foreign organizations or international (the list is determined by the Government of the Russian Federation);
• Payments to volunteers within the framework of civil-law field agreements, the subject of which is recognized as gratuitous performance of works;
• Prizes awarded by foreign, international or Russian organizations for outstanding achievements in the field of education, literature, culture, art, science and technology, and the media (the lists are approved by the Government of the Russian Federation and the Governments of the constituent entities of the country);
• Housing and / or land plots provided free of charge for any federal or regional program;
• Compensation payments guaranteed by the legislation of various levels of authority (within certain limits).

As well as to tax-exempt objects that are exempted from personal income tax, non-recurring payments are made that are made:

• In the form of targeted social assistance to unprotected strata of the population from budgets of different levels;
• In connection with the circumstances of force majeure;
• The employer to family members of workers who have retired or died;
• Victims in the territory of Russia from terrorist acts or family members who died from terrorist attacks.

The entire list is contained in articles 215 and 217 of the Tax Code. It is recognized as limited and under no circumstances can not be expanded.

Since January 1 of this year, Article 217 has received a new item. Now income tax is not charged on the cost of an independent assessment of the qualification of an employee.

Calculation of tax base

Calculate the taxpayers of personal income tax base from the object of taxation in cash. All incomes of an individual for a certain period are summed up, then multiplied by the rate.

The tax base is determined separately for each recognized type of income, even if the rates in their relation are set different.

The amount of income can be reduced. To do this, it deducts or in advance does not take into account various deductions (standard, property, social, etc.).

The received positive amount is fixed and transferred to the budget. If the result is negative, then the individual does not pay anything, since his tax base is recognized as zero. Also, the minus result can not be transferred to subsequent periods or taken into account in further calculations.

If the object of taxation of a taxpayer of personal income tax was received in foreign currency, before calculating the tax base, it is translated into rubles at the rate of the Central Bank of the Russian Federation on the day of its actual receipt.

One nuance: when establishing a tax base, it is forbidden to deduct fromholding from wages approved by a court decision. This can be utility bills, alimony, credit payments, etc.

Other features of calculating the tax base of the object of taxation of personal income tax are defined in articles 211-215 of the Tax Code of the Russian Federation:

• The tax base for concluded insurance contracts is considered in Article 213;
• Income as a material benefit can appear with savings on the interest for using money received on credit terms, when purchasing goods, as well as works and services under concluded civil-legal agreements with individual entrepreneurs, organizations or individuals that are recognized as interdependent with respect to the taxpayer, As well as when buying securities;
• If the object of taxation of personal income tax is income received in kind, then article 211 of the Tax Code of Russia is applied to it ("natural form" means services, goods, property, that is all that a person receives by non-monetary means, and "in kind" ); Here it is necessary to take into account the fact that income in kind is recognized as received from an individual entrepreneur and / or firm (organization);
• Certain categories of incomes of citizens who arrived from abroad, taxed in our country, are considered in the 215th article of the Tax Code of the Russian Federation;
• The principles of paying income tax on income derived from equity participation in various organizations are spelled out in Article 214;
• From January 1, 2016, the object of taxation of personal income tax can be reduced upon withdrawal from the members of the company, and not only when the share (or part) is sold.

Betting

The total tax rate is 13%. It is applied for most income received by a tax resident. Naturally, the first on the list is the salary, followed by remuneration for contracts of the civil law field, income from the sale of property and other benefits not listed in articles 2 to 5 of the tax legislation.

Several cases are described in the norm, when the income of a non-resident of Russia is recognized as the object of taxation of personal income tax. They are subject to a general rate of 13%. Here are some of them:

• Income of foreign citizens working on the basis of a patent from natural persons;
• Income of foreigners invited as highly qualified specialists;
• Income of participants in the federal program to assist voluntary immigrants (ex-compatriots) from abroad to our country; Including members of their families who wish to move together to a permanent place of residence;
• Income earned from the work of crew members whose vessels are flying under the national flag of our country;
• Objects of taxation of personal income tax payers - foreigners or individuals; Deprived of citizenship, who were granted temporary asylum in Russia or recognized as refugees.

The tax legislation provides for a number of objects of taxation of personal income tax, to which rates are applied: 9, 15, 30, and 35%.

9% rate

Applicable in case of receipt:

• The economic benefit of the founders from the trust management of the coverage of securities. Such an economic benefit is subject to personal income tax and can be obtained on the basis of the purchase of mortgage participation certificates received before January 1, 2007 by the securities manager.
• Interest on securities (in particular, bonds) with mortgage coverage, and issued before January 1, 2007.

15% rate

Produced when dividends are received, which are obtained by individuals, non-tax residents, from organizations registered in Russia.

Objects of taxation of personal income tax, to which the 30 percent rate applies, are as follows:

• Incomes obtained from securities issued by Russian organizations, and the rights thereon shall be accounted for under the custody account of the foreign holder (nominal), the custody account belonging to the foreign authorized holder, as well as the depo account of depository programs paid to persons whose information was not provided to the agent On taxes;
• Of all economic benefits received by an individual not recognized as a tax resident, with the exception of income for which taxes are levied at a rate of 13 and 15%.

The rate of 35%

Applicable in the following cases:

• If interest is received on deposits in banks, but there may be an excess over the amount of interest that is calculated either on ruble deposits (taking the refinancing rate of the Central Bank of the Russian Federation increased by 5%) or on deposits in convertible currency (assuming a rate of 9% per annum);
• Economic benefit from the actual value of any prizes and / or winnings resulting from the results of participation in contests, games and other events for the purpose of advertising services, goods, works (subject to a prize or announced prize value of more than 4,000 rubles);
• Income, as a payment for the use of funds borrowed from consumer cooperatives contributed by their members (shareholders);
• If the material benefit is recognized as the object of personal income tax taxation, which resulted from savings on interest on credit (borrowed) funds in case of exceeding the amounts specified in the Tax Code (Article 212, item 2);
• If interest is received for the use of funds received from the shareholders in the form of loans by the agricultural credit consumer cooperative.

Personal income tax for individual entrepreneurs

IP is legally recognized as independent payers of compulsory fees and taxes. Kommersant pays income tax if it conducts business on the general taxation system.

In the case of using hired labor and its payment, the individual entrepreneur becomes a tax agent for personal income tax.

The principles of calculation and payment of this tax by merchants are prescribed in Article 227 of the Tax Code. Chief among them - the object of taxation of personal income tax for IP is only income earned from doing business. And the income can be expressed both in monetary form and in kind, and also as a material benefit, which is defined in Article 212 of the tax law.

The tax base

An entrepreneur determines it individually for each type of income, if different rates are set for them. Legislatively, it is envisaged to tax the incomes of an individual entrepreneur at a general rate, that is, 13%.

The third paragraph of Article 210 of the Tax Code of the Russian Federation determines that the tax base at a rate of 13% is calculated as a monetary form of income, except for tax deductions prescribed by articles 218-th - 221-th tax law, taking into account the specifics provided by Chapter 23 of the Code . It follows that for individual entrepreneurs, the right to reduce the tax base for the following tax deductions is included:

• Recognized as standard articles of the 218th TC of Russia;
• Investment, prescribed by Article 219.1 of the Code;
• Social, prescribed by Article 219 of the Tax Code of the Russian Federation;
• When transferring losses in transactions with financial instruments of futures transactions and / or securities for future periods (Article 220.1 of the Tax Code of Russia);
• The property rights disclosed in Article 220 of the Tax Legislation;
• Professional, prescribed by Article 221 of the Tax Code of the Russian Federation;
• When transferring losses from membership in an investment partnership for future periods (Article 220.2).

Tax deductions related to the professional are subject to the rules for which the recognized costs will be:

• Are justified;
• Documented;
• Have emerged as a result of activities aimed exclusively at obtaining benefits.

The described criteria must be met simultaneously.

At the same time, certain types of expenses that are necessary for inclusion in professional deduction are clearly spelled out:

1. The sums of insurance fees, transferred to compulsory pension insurance and medical.
2. The amount of taxes (excluding income). Moreover, the amount of the tax on physical persons' property paid by an individual entrepreneur is taken to a deduction only if the property that is taxable is recognized as being used directly in business (excluding housing, garages and dachas).

Apply a professional deduction is possible only after the end of the tax period. It is provided by its tax inspection, for a basis accepting a tax return submitted by the individual entrepreneur on personal income tax.

Post scriptum

If briefly, the object of taxation of personal income tax is the economic benefit received by a tax resident in any period (year, quarter, etc.) both in the form of cash (currency can be both Russian and foreign) and in kind ( This includes material benefits).

In the Tax Code, the article 208 of Russia described the list of objects of taxation received both from sources in our country and from sources of foreign origin. In addition, it defines the criteria that reflect the types of these objects. They are primarily paid to wages, remuneration for the performance of labor duties, economic benefits from the sale of property and / or its use (for example, leasing), insurance premiums, dividends, royalties, etc.

The income received from Russian sources is subject to personal income tax from both residents and non-residents.

The object of taxation received by an individual in a convertible currency before the definition of the tax base is translated into rubles at the rate of the Central Bank of Russia, determined on the actual date of receipt of income.

If the income is received in the so-called natural form (goods, services, works, property rights, etc.), their value should be included in indirect taxes.