Taxes of individuals (citizens) paid in Russia

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Tax consultation for individuals is often a necessary procedure, without which it is very difficult to independently resolve most tax situations. Abroad, the help of a tax lawyer is commonplace. In Russia, few people use such consultations. As practice shows, it is often beyond the power of individuals and even legal entities to understand the provisions of the tax code on their own. persons. The fact is that the taxation system is constantly being modified, supplemented with new acts and, unfortunately, becoming more and more complicated.

This is why competent tax assistance is so important for resolving issues with paying fees and charges when buying/selling housing, paying transport and land taxes, filing personal income tax, etc.

How is taxation carried out?

As for the taxation of individuals, it is carried out in accordance with the TIN in the tax authorities. A certain type of tax simply cannot be imposed on a citizen, therefore, any relationship in this area arises after the appearance and registration of the object of taxation (cars, wages, etc.). If a person hides the appearance or receipt of such objects, this may result in criminal or administrative liability.

Typically, tax officials send a letter demanding that you submit a completed income tax return. This happens if the Federal Tax Service Inspectorate somehow receives information that an individual. the person received income.

VAT

Letter dated August 31, 2021 No. 03-07-14/62214
The place of sale of legal and consulting services, including those related to representing the interests of a Russian person in a foreign state, provided by a foreign person to a Russian individual entrepreneur, is recognized as the territory of the Russian Federation and such services are subject to taxation with value added tax in the Russian Federation.

Letter dated February 18, 2021 No. 03-03-07/9950

The operation of selling a car carried out by a bar association is recognized as subject to VAT taxation.

Main types of taxes imposed on citizens

As a rule, taxes from individuals in Russia are carried out on the following points:

• Income tax is considered the main one among those existing for individuals. This type of tax is most often deducted from the total wages by the employer before they are paid to the employees. The personal income tax rate is 13% and is completely fixed for any income payments. If a citizen of the Russian Federation works “for himself”, conducting private business activities, then he is obliged to independently calculate this percentage of taxes for payment at the end of the month, quarter or year.

A tax return on receipt of income is also prepared when receiving money from the sale of property, cars, land, securities and other types of property, or from receiving valuable cash gifts. Among the objects of taxation are:

1. income from employment agreements and contracts;
2. dividends from participation in business;
3. receiving valuable prizes;
4. interest that a citizen receives on bank deposits;
5. insurance payments;
6. income after the sale of real estate, cars and other valuable items, etc.

• Real estate tax, or as it is now called, property tax. This type of taxation is divided into two parts: on all property and on land. Unlike personal income tax, property tax is not static and is calculated depending on the rates established by local authorities for estimated amounts after an inventory of property.

As a rule, property tax for an amount up to 300 thousand rubles will be 0.1%, up to 500 thousand - up to 0.3%, and above this amount - up to 2% of the value of all property. The objects of this tax are:

1. residential buildings and apartments;
2. cottages and summer houses suitable for living;
3. utility rooms;
4. garages and similar structures.

• Contributions to the Pension Fund are a form of taxation for individuals. persons for whom deductions are made by employers or tax agents independently, before paying wages to employees. This is one of the few types of tax that does not go to the state, but is credited to the personal account of the citizen who transfers it. Their amounts can be viewed on individual accounts.
• Transport tax is a tax in which everyone who owns or uses cars and other vehicles registered on them is required to contribute specific amounts to regional budgets.

List of taxes

The list (list) of taxes paid by citizens to the budgets of the Russian Federation includes

Income tax (personal income tax) No. 1

The main type of direct taxes. Calculated as a percentage of the total income of individuals minus documented expenses, in accordance with current legislation.

There are exceptions in the form of non-taxable income

• income from the sale of property that has been owned for more than three years;
• income received as an inheritance;
• income received under a gift agreement from a family member and (or) close relative in accordance with the Family Code of the Russian Federation (from a spouse, parents and children, including adoptive and adopted parents, grandparents and grandchildren, full and half-blooded (having a common father) or mother) brothers and sisters).

From January 1, 2021, income of more than 5 million rubles per year will be taxed at a tax rate of 15%. President Vladimir Putin signed Federal Law No. 372-FZ dated November 23, 2020.

Property tax No. 2

incl. tax on parking spaces.

Since 2021, real estate taxation based on cadastral value is carried out in 72 constituent entities of the Russian Federation. Tax notifications for the payment of property tax for individuals based on the cadastral value in relation to real estate objects recognized as objects of taxation are sent to the Federal Tax Service.

Transport tax No. 3

Transport tax is regional, is enforced by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. All funds from it go to the budgets of the constituent entities of the Russian Federation.

Land tax No. 4

Payers of land tax are individuals who own land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession (clause 1 of Article 388 of the Tax Code of the Russian Federation).

Individuals are not recognized as taxpayers in relation to land plots that they have under the right of gratuitous use, including the right of gratuitous fixed-term use, or transferred to them under a lease agreement.

Excise tax No. 5

Not many people know that individuals (not individual entrepreneurs) can also be excise tax payers. This is possible when importing/exporting excisable goods through customs (Article 179 of the Tax Code).

Water tax No. 6

Individuals, including individual entrepreneurs, who use water bodies subject to licensing in accordance with the legislation of the Russian Federation.

Hunting fee No. 7 and fishing fee No. 8

Citizens, individual entrepreneurs and legal entities who receive, in accordance with the established procedure, a license (permit) to use wildlife objects on the territory of the Russian Federation. The calculation is made in accordance with Article 333 of the Tax Code of the Russian Federation.

Tax for self-employed people No. 9

From January 1, freelancers finally got the opportunity to work “white-collar” without unnecessary bureaucracy and tax overpayments. The official name is professional income tax (PIT). The new unified tax on professional activities is so far being tested only in four regions, including Moscow and Tatarstan. The main goal of the experiment is to legalize the status of a freelancer and help those who work for themselves come out of the shadows. Let's figure out what it means to be self-employed, how it can be beneficial, and what those who decided to show their income to the state say.

To overcome the distrust of citizens, the law guarantees the unchanged professional tax rate for 10 years: 4% for income when working with individuals, 6% for individual entrepreneurs and legal entities.

There are also “indirect” taxes

• State duty is a fee, the size of which varies depending on the characteristics of the government services provided.
• excise taxes on subsoil - when purchasing gasoline and alcohol, the price is based on government taxes.

Taxation procedures

The procedure for taxation of individuals can be understood based on the current legislation. Each tax discussed above has its own procedure. There are tax periods, certain returns, etc.

The specific scheme for conducting and paying tax amounts can be found directly in the territorial department of your tax office. As a rule, the main interaction of citizens is carried out with the inspectorates of the Federal Tax Service, as well as those tax agents who constantly deduct specific amounts from wages and income to the state (this includes employers, organizations, and individual entrepreneurs themselves, for example).

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Income tax

Letter dated August 6, 2021 No. 03-03-07/55113
The taxpayer has the right to take into account the expenses incurred by him for the services of lawyers if these expenses comply with the requirements of Article 252 of the Tax Code of the Russian Federation and provided that they are not named in Article 270 of the Tax Code of the Russian Federation.

Letter dated May 10, 2021 No. 03-03-07/31147

The taxpayer has the right to take into account the expenses incurred by him for the services of lawyers, provided that these expenses comply with the requirements of Article 252 of the Tax Code of the Russian Federation and provided that they are not listed in Article 270 of the Tax Code of the Russian Federation.

Letter dated February 18, 2021 No. 03-03-07/9950

Membership fees to the chamber of lawyers received from lawyers - members of this chamber of lawyers for the maintenance and conduct of statutory activities, as well as expenses incurred from these contributions, are not taken into account for corporate income tax purposes. Expenses associated with the acquisition of a car by a bar association using membership fees are not taken into account for profit tax purposes. When selling a car, the proceeds from the sale are fully included in the tax base for corporate income tax without being reduced by the cost of its acquisition.

Personal income tax

Letter dated December 27, 2021 No. 03-04-05/95365
Clause 7 of Article 25 of the Law on Advocacy provides that a lawyer incurs professional expenses for: 1) general needs of the bar association in the amount and manner determined by the meeting (conference) of lawyers ; 2) the content of the relevant lawyer’s education; 3) professional liability insurance; 4) other expenses related to the practice of law. These expenses can be taken into account as part of the professional tax deduction for personal income tax.

Other expenses related to the practice of law, which can be taken into account as part of the professional tax deduction, may include expenses directly related to the provision of legal assistance to the client, including travel and accommodation costs outside the region in which the lawyer’s office is located. office, subject to confirmation of their purpose and relevant supporting documents.

Expenses for other services, such as using mobile communications, the Internet, etc. may be considered related to the professional activity of a lawyer only to the extent that there may be documentary evidence of use specifically for the specified purposes.

As for expenses for voluntary medical insurance and medical care, as well as for the purchase of a vehicle and advanced training, they cannot be considered directly related to the provision of legal assistance to the client and on this basis cannot be taken into account as part of the professional tax deduction.

Letter dated January 25, 2021 No. 03-04-05/4446

As for expenses for the acquisition and use of personal property (computer equipment, communications equipment, etc.) and for payment for services related to a qualified electronic signature, they themselves cannot be considered expenses directly related to the provision of civil rights services. legal contracts concluded by a lawyer with a client, since such property and an electronic signature can be used for other purposes not related to the provision of legal services to the client or to legal practice in general.

At the same time, if any of the above expenses of a lawyer are directly related to the provision of services within the framework of an agreement with the client for the provision of legal assistance, if there is documentary evidence of their size and implementation for the specified purposes, they can be taken into account as part of the professional tax deduction.

Letter dated September 20, 2021 No. 03-04-05/67461

The Bar Association, as a tax agent, is obliged, in accordance with the established procedure, to provide the lawyer with professional and standard tax deductions upon receipt of a corresponding written application from him.

Letter dated April 25, 2021 No. 03-04-05/28247

The situation when a lawyer’s expenses associated with his legal activities are greater than the income received from this activity, although possible, is more likely to cause losses when operating as an individual entrepreneur, the general income tax regime of which does not provide for the possibility of accounting for such losses in subsequent tax periods.

The proposal to provide lawyers with the opportunity to receive a professional tax deduction in the amount of 20 percent of the amount of income from lawyering in the absence of documents confirming the expenses incurred is also not supported, since, firstly, this norm can only be applied in cases of complete lack of documentary evidence of any - expenses, which in reality lawyers cannot have and, secondly, does not contribute to the transparency of the lawyer’s activities.

Letter dated March 16, 2021 No. 03-04-05/16656

Conversion into rubles of income in foreign currency received by lawyers who established a law office is made on the date of transfer of amounts in foreign currency to the lawyer’s account.