Seven significant changes to personal income tax in 2021

A tax deduction in 2021 can be issued for the purchase of real estate made before the beginning of 2021, taking into account the date of signing the transfer and acceptance certificate and the date of registration of ownership. How are these things interconnected? Let's figure it out.

• Tax deduction in 2021: changes and clarifications
• How to get a tax deduction in 2021?
• For which years can I receive a property deduction in 2021?
• Application deadline minus 2021
• Refund deadline in 2021
• Declaration 3-NDFL for 2021

Tax deduction in 2021: changes and clarifications

Significant changes to the property deduction were made back in 2014 and since then, although various proposals were made to the State Duma of the Russian Federation to increase it, they were rejected. At the moment, proposals to increase the property deduction are not being considered.

What changes took place in 2014 and are still in effect:

– The maximum tax deduction in 2021 is 2,000,000 rubles and falls not on 1 acquisition object, but on an unlimited number of objects until the amount reaches the maximum 2,000,000 rubles in total. There is a limitation: only those taxpayers who did not exercise the right to a property deduction before 2014 can receive a deduction for several objects and can take advantage of the deduction for real estate, the right to a deduction for which arose no earlier than January 1, 2014. Related links: Which year is considered the year in which the right to deduction arises?

Example 1: Purchase under a sales contract. The ownership of the property was registered in 2013, the cost of the property is 1,500,000 rubles. If you claim a deduction for this property in the amount of 1,500,000 rubles, there will be no right to a deduction for other real estate in the amount of 500,000 rubles.

Example 2: Purchase under a sales contract. The ownership of the property was registered in 2015, the cost of the property is 1,500,000 rubles. When claiming a deduction for this real estate in the amount of 1,500,000 rubles, you have the right to a deduction for other real estate in the amount of 500,000 rubles.

– The deduction for mortgage interest is limited to RUB 3,000,000 for loans received after January 1, 2014. It is important to note here that it does not matter when the right to deduction arose (it could have arisen after January 1, 2014), what matters is the date the loan agreement was concluded: if concluded before January 1, 2014, then there is no limit of 3,000,000 rubles. The restriction applies to a person, that is, if there are two applicants, then the restriction applies to each individual separately (not cumulatively).

Personal income tax rates in 2021 for residents

Article 224 of the Tax Code of the Russian Federation specifies tax rates for personal income tax for residents and non-residents of Russia.

How to get a tax deduction in 2019?

To receive a tax deduction in 2021 through the tax office (single payment for the calendar year), you must:

1. Determine whether you already have the right to a deduction or not yet:

• In the case of a purchase and sale agreement, deductions can be submitted based on the results of the year in which ownership is registered.
• In the case of a DDU (as well as an agreement on the assignment of rights of claim to the DDU), an agreement on participation in a housing cooperative, or a share accumulation agreement, deductions can be submitted based on the results of the year in which the transfer and acceptance certificate was signed (and the share was paid out). According to the Letter of the Ministry of Finance dated March 29, 2018 No. 03-04-05/20082.

Example 1: The act was signed in 2021. The deduction can be submitted no earlier than January 1, 2021. Example 2: The act was signed in 2021. The deduction can be submitted no earlier than January 1, 2021.

The right to a deduction is never lost, even if obtained, for example, in 2005 - you can apply for a deduction.

1. Collect a set of documents (List of documents for property deduction)
2. Fill out a 3-NDFL declaration and an application for a refund of the amount of overpaid tax (post44[order registration on VseVychety.Ru])
3. Submit the documents to the tax office and expect a refund to your bank account (the account that you indicated in the refund application).

The documents are submitted to the tax office at the place of current registration.

Income subject to personal income tax

Let's figure out which income is subject to personal income tax and which is not taxed.
There are quite a lot of incomes that are subject to personal income tax: (click to expand)

• income from the sale of property that was owned for less than 3 years;
• income from employment;
• dividends;
• income from rental property;
• income received from sources located outside of Russia;
• income from winnings;
• Other income.

For which years can I receive a property deduction in 2021?

1. The right to deduction arises from the year of registration of ownership (in the case of a purchase and sale agreement) or the signing of the transfer and acceptance certificate (in the case of a share participation agreement in construction, housing cooperative).
2. The right to deduction always remains: no matter how many years have passed since the date of purchase, the deduction can be issued, and even if the property is sold, the right to deduction remains. In accordance with Letter of the Ministry of Finance of the Russian Federation dated June 11, 2014 No. 03-04-05/28218.
3. A deduction this year can be issued for a maximum of three previous years, i.e. in 2021, you can receive deductions for income for 2021, 2021, 2021 by filing three declarations respectively (taking into account 1 point - that is, this can be done by persons who received the right to deduction in 2021 or earlier). Exception: persons receiving pensions (see paragraph 5).
4. The tax deduction is issued for the past years (starting from the year the right to deduction was obtained, but not more than the past 3 years), i.e. The deduction for 2021 cannot be received through the tax office during 2021, but only from the beginning of 2021.
5. A deduction for pensioners this year can be issued for the past four years, i.e. in 2021, you can receive deductions for 2015, 2016, 2021, 2021 by filing four declarations, respectively, when the right to a deduction arises in 2021 or earlier.

Income that is not subject to personal income tax

Income that is not subject to personal income tax is indicated in the table: (click to expand)

Deadline for refunding deductions in 2019

The refund period consists of two components:

• The maximum time for a desk audit is 3 months (the period begins to run from the moment the documents are submitted to the tax office in person or through a personal account / from the moment the documents are sent by mail)
• If the decision is positive based on the results of the desk audit, there is another 1 month to transfer funds to you. The period begins to run from the end of the desk audit if you submitted the application along with the 3-NDFL declaration. Or from the moment you submit your application, if you submitted it after the end of the desk audit.

The maximum periods are indicated above. Depending on the work of the tax office, the period may be shorter. If you have not submitted some of the required documents or an error/contradiction is found between the information specified in the documents and the information reflected in the declaration, you will need to provide explanations/submit the missing documents/submit an updated tax return. Filing an updated tax return presupposes the start of a new desk audit, that is, the deadline begins to run again.

Personal income tax rates in 2021 for residents

Deduction upon receipt of dividends (withdrawal from the company or its liquidation)

As mentioned above, a participant (shareholder), to whom property (money, property rights) was transferred upon liquidation of the company or upon leaving it, receives taxable income. This income is exempt from personal income tax on the basis of subclause 17.2 of Article 217 of the Tax Code of the Russian Federation, provided that at the time the income was received, the individual owned these shares or interests for more than five years (for more details, see “How to calculate personal income tax when a participant leaves an LLC: dealing with complex issues”) .

If the founder received property (property rights) upon leaving the company or upon its liquidation before November 27, 2021 (the date of entry into force of the commented Law No. 424-FZ), then in order to be exempt from personal income tax, one more condition must be met. Namely: shares or shares of the company must be acquired after December 31, 2010. If income is received on November 27 or later, then it is not subject to personal income tax, regardless of the date of acquisition of shares and interests.

If the above conditions for exemption from personal income tax are not met, the former participant (shareholder) is obliged to pay personal income tax. At the same time, he has the right to apply a property deduction if he is a tax resident of the Russian Federation. The amount of the deduction is equal to the amount of expenses for the acquisition of shares and the acquired company.

How to determine the amount of such expenses is specified in the new edition of subclause 2 of clause 2 of Article 220 of the Tax Code of the Russian Federation. If an individual paid for shares or shares in cash, everything is simple: acquisition costs are equal to the amount transferred to the authorized capital or spent on the purchase of shares or shares.

If shares or shares were paid for with property (property rights), then expenses are determined as follows. If, at the time of transfer to the authorized capital or to third parties, the full value of the property was included in the taxable income of an individual, such property is taken into account as expenses at the market price. The same rule also applies in a situation where the specified income was exempt from taxation on the basis of Article 217 of the Tax Code of the Russian Federation.

If the cost of the property with which the shares or shares were paid was not included in the taxable income of an individual, or was only partially included, then the costs consist of three components. The first is the documented costs of purchasing this property. The second is a material benefit attributed to the taxable income of an individual as a result of the purchase of this property. The third is the partial value of the property, classified as taxable income when transferring it to the authorized capital or to third parties.

If a tax resident of the Russian Federation is unable to confirm expenses for the purchase of stocks and shares, for example, due to the loss of primary documents, he has the right to apply a deduction in the amount of 250,000 rubles. (Subclause 1, Clause 2, Article 220 of the Tax Code of the Russian Federation). As for tax non-residents, under no circumstances can they use the property deduction.

We would like to add that the commented amendments raised certain doubts among experts that they would be implemented.

Alexey Krainev, tax lawyer at Accounting Online:

— Taking into account the amendments, the following picture is obtained. A shareholder or participant who left the organization or received property in connection with its liquidation received income in the form of dividends. To find the amount of dividends, you need to subtract the costs of purchasing stocks, shares and shares from the amount of money received or the value of property. Then, if the specified income is not exempt from taxation under Article 217 of the Tax Code of the Russian Federation, a tax resident of the Russian Federation can apply a deduction. This deduction is equal to the costs of purchasing stocks, shares and shares.

It turns out that a resident has the right to reduce his income twice by the amount of the same expenses. The first time is at the time of determining the amount of dividends. The second time is at the time of applying the property deduction. However, such a “double” reduction in expenses looks dubious. It is possible that further amendments will soon appear that will correct this accounting algorithm.

Keep personal income tax records in the web service, generate and submit 6‑personal income tax and 2‑personal income tax via the Internet

Change No. 5: A ban on the use of UTII and patents is introduced

No changes!

No changes!

The bill prohibits working on UTII and patents when selling goods subject to mandatory labeling. Thus, in relation to trade in labeled goods, it is proposed to prohibit the use of these special tax regimes. Let us remind you that cigarette labeling has been introduced since March 1.

The government, by order No. 792-r dated April 28, 2018, determined which products to label starting this year: from March 1 - cigarettes; from July 1 - shoes; from December 1 - perfumes and eau de toilette, most light industrial goods, cameras and tires.

Don’t forget to reconfigure the cash register for labeled goods. Instructions below.

In addition, it is proposed to give regions the opportunity to set restrictions on the use of patents by the total number of vehicles, by the total area of ​​leased facilities, as well as by the total number of retail chain facilities and public catering facilities.

Change No. 4: Benefits will be added to simplified workers and agricultural producers

The new edition of Part 2 of Article 146 of the Tax Code of the Russian Federation provides for exemption from VAT:

• transfer, free of charge, of objects of social and cultural significance to the treasury of a republic within the Russian Federation, the treasury of a region, region, federal city, autonomous region, autonomous district, to the municipal treasury of the corresponding urban, rural settlement or other municipal entity,
• transfer of real estate objects free of charge to the state treasury of the Russian Federation,
• transfer of property free of charge into the ownership of the Russian Federation for the purposes of organizing and (or) conducting scientific research in Antarctica.

The wording of Article 171 of the Tax Code of the Russian Federation has changed; in accordance with it, tax amounts presented to the taxpayer upon acquisition of goods (work, services) and (or) paid by him in accordance with Article 161 of the Tax Code of the Russian Federation or when importing goods into the territory of the Russian Federation and other territories are subject to tax deductions. , under its jurisdiction, in the event that the purchased goods and (or) goods produced using the specified goods (works, services) are intended for further transfer free of charge into the ownership of the Russian Federation for the purposes of organizing and (or) conducting scientific research in Antarctica.

It has been determined that tax amounts presented to the buyer when purchasing goods (work, services), including fixed assets and intangible assets, or actually paid when importing goods, including fixed assets and intangible assets, into the territory of the Russian Federation are taken into account in their cost also in cases of acquisition (import) of goods (work, services), including fixed assets and intangible assets used for operations for the sale of work (services), provided for in Article 149 of the Tax Code of the Russian Federation, the place of sale of which is not recognized as the territory of the Russian Federation.

According to the simplified tax system and unified agricultural tax, the bill proposes to invalidate paragraph twelve of paragraph 4 of Article 3465 and paragraph twelve of paragraph 3 of Article 34616 of the Code. They provide for the requirement that fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are taken into account in expenses from the moment of documented submission of documents for registration of these rights. This will simplify the accounting procedure for fixed assets.

In accordance with the new edition of Article 361.1 of the Tax Code of the Russian Federation, in order to receive tax benefits, all taxpayers entitled to them must submit an application for a tax benefit to the tax authority of their choice, and also have the right to submit documents confirming the taxpayer’s right to a tax benefit.

It has been determined that although the new edition of the Tax Code of the Russian Federation comes into force a month after the official publication of the law, the application of the amendments will be possible no earlier than the 1st day of the next tax period for the corresponding tax.

Change No. 8: The rules on trade fees will be clarified

The bill clarifies the procedure for paying the trade tax when trading through the facilities of a stationary retail network and when trading from warehouses. It is proposed to establish a procedure for the payer of the trade fee to notify the tax authority upon termination of use of the object of trade, as well as about changes in the indicators of the object of trade, which entails a change in the amount of the trade fee.

In addition, the authorities want to establish the specifics of calculating and paying the trade fee under a simple partnership agreement (agreement on joint activities), a commission agreement, an agency agreement, an agency agreement, and a trust management agreement.

Sale of property received upon exit from the company or its liquidation

What will be the tax base if a former participant (shareholder), who received property (property rights) upon leaving a Russian company or during its liquidation, sold it? The amendments introduced by the commented Law No. 424-FZ provide an answer to this question.

If we are talking about securities or derivative financial instruments, then upon their sale, disposal or redemption, income is reduced by their full value, which was subject to accounting when determining taxable income at the time of leaving the company or in connection with its liquidation (new clause 13.4 of Art. 214.1 Tax Code of the Russian Federation).

If a former participant (shareholder) sells other property or property rights, then he has the right to apply a tax deduction. Its size is equal to the documented full value of the sold property or property rights, which was subject to taxation at the time of their receipt upon leaving the company or upon its liquidation (new sub-clause 2.4, clause 2, article 220 of the Tax Code of the Russian Federation).

The main meaning of the amendments

Changes to personal income tax in the Russian Federation concern the procedure for applying tax benefits. Amendments have been made to Art. 217 of the Tax Code of the Russian Federation, which contains a list of income not subject to taxation by this fee. Federal Law-147 dated June 17, 2019 significantly expands this list, and also contains types of income, the taxation of which previously raised big questions in practice.

Personal income tax when transferring from card to card - clarifications from the Ministry of Finance

Changes in insurance premium rates

The innovations are more technical, related to the correction of the rate from 18% to 20%. There will be similar changes in the sales book. The purchase ledger does not indicate tax rates, so these changes will not affect it.

Property tax reporting will change due to the exclusion of movable property from taxation. The Federal Tax Service has already approved a new form of declaration and advance payment (order dated 10/04/2018 No. ММВ-7-21/). Electronic reporting formats have also changed. These forms must be used when submitting reports starting from the first quarter of 2021.

In both forms, in section 2.1, lines 010–030 were changed, in which the cadastral, conditional or inventory numbers were indicated. Since 2019, this number must be indicated in line 020. And in line 010, the code of this number must be given:

• 1 - cadastral;
• 2 - conditional;
• 3 - inventory for an object with an address. Line 030 gives this address;
• 4 - inventory for an object that does not have an address.

In addition, two coefficients will appear in section 3 - Kv and Ki. They need to be calculated by those who sold or bought real estate in the reporting year, for which the cadastral value changed during the year.

Starting from 2021, there will be two forms of 2-NDFL certificate - for the tax office and for employees. The Federal Tax Service approved them by order dated October 2, 2018 No. ММВ-7-11/ New forms must be used when preparing data on an individual’s income for 2021.

The uniform for employees is no different from the one in force now. For inspection, the certificate is more like a declaration and consists of two pages. On the first data you need to indicate information about:

• individuals;
• income source companies;
• total amounts of income, deductions, taxes.

The second page is an application with a breakdown of all amounts by month.

Watch how to correctly fill out two new forms

Tax agents who have several separate divisions on the territory of one municipality are given the right to transfer withheld tax amounts to the budget at the location of one of such separate divisions.

It is possible for organizations to submit reports at the place of registration of one of its separate divisions in cases where there are several separate divisions of the organization on the territory of one municipality.

It is proposed to clarify the conditions for providing property tax deductions for the purchase of housing in the amount of expenses actually incurred by the taxpayer to repay interest on credits (loans) received not only from banks, but also from organizations, if such loans were issued in accordance with assistance programs for certain categories of mortgage borrowers housing loans (loans) who find themselves in a difficult financial situation, approved by the Government of the Russian Federation.

Reduction of administrative burden is ensured:

• individuals by canceling the obligation to declare income from the sale (exchange) of securities and introducing tax agency in these cases;
• lawyers by canceling the obligation to document the suspension of the status of a lawyer in order to be exempt from paying insurance premiums for the corresponding period.

• legal entities using the simplified tax system,
• entrepreneurs who work for PSN,
• pharmacies that pay UTII.

Now they must pay contributions at the general rates:

• for OPS - at a rate of 22%,
• for OSS for disability and maternity - at a rate of 2.9%,
• for compulsory medical insurance - 5.1%.

For remuneration to individuals for whom contributions will be accrued at general rates, a maximum limit applies, upon reaching which contributions to compulsory pension insurance are accrued at a reduced rate, and contributions to compulsory pension insurance are not accrued at all.

The Government of the Russian Federation annually increases the limit values. Read more about expected highs for 2021. see table 3.

Table 3. New contribution limits

• within the established maximum value of the base for calculating insurance premiums for this type of insurance - 22%
• above the established maximum base for calculating insurance premiums for this type of insurance - 10%.

Starting from January 1, 2021, the tax base will be determined for each land plot as its cadastral value, which is indicated in the Unified State Register of Real Estate as of January 1 of the year that is the tax period.

Please note that changes in the cadastral value of a land plot during a tax period are not taken into account when determining the tax base in this and previous tax periods, with the exception of the following cases:

• in the event of a change in the cadastral value of a land plot due to the correction of a technical error in the information of the Unified State Register of Real Estate on the value of the cadastral value, as well as in the case of a decrease in the cadastral value due to the correction of errors made in determining the cadastral value, revision of the cadastral value by decision of the dispute resolution commission on the results of determining the cadastral value or a court decision in the event of unreliability of the information used in determining the cadastral value, information on the changed cadastral value entered in the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date of application for tax purposes of information on the changed cadastral value ;
• in the event of a change in the cadastral value of a land plot based on the establishment of its market value by decision of the commission for the consideration of disputes on the results of determining the cadastral value or a court decision, information on the cadastral value established by the decision of the said commission or a court decision, entered into the Unified State Register of Real Estate, is taken into account when determining tax base starting from the date of commencement of application for taxation purposes of the cadastral value that is the subject of the dispute.

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