NDFL: tax period, rates, deadlines for the submission of declarations

Taxes are an important part of every citizen's life. Only not everyone knows the features associated with them. Personal income tax plays an enormous role for the entire able-bodied adult population. The tax period, rates, features and deadlines for submitting declarations are all to be learned further. This will help to avoid a lot of problems and explanations before the tax authorities. What should I look for first?

Definition

The very definition of this tax is important. Each payment to the state treasury from citizens for something is charged. What can be said in this regard about personal income tax? This payment represents the money held for the income received by citizens and organizations.

It turns out that he is related to all taxpayers. After all, almost all types of income of citizens are subject to this deduction. True, there are some exceptions. Which ones? With what income is personal income tax not collected at all under any circumstances?

Exempt from tax

Remember, any profit received by a citizen or organization will be subject to income tax. And without fail. Unless except for some moments. Namely:

• The profits received from the sale of property owned by more than 3 years are not subject to tax payments;
• inheritance;
• Income received through a gift agreement, issued by a close relative of the citizen.

In principle, these are all exceptions. With other sources of income, personal income tax is paid. The tax period, rates and deadlines for submitting declarations, as well as other features of this payment, must be known to all taxpayers. Otherwise, serious problems may arise with the tax authorities.

Reporting

The modern system of taxation in Russia constantly suffers some changes. Therefore, it is worth paying attention to the new rules that have been in force since 2016. Now all organizations and individual entrepreneurs must report on personal income tax for the quarter. Previously, reporting was required once a year - until April 1.

And since 2016 it is necessary to engage in additional paper red tape once a quarter. Reporting now requires the form of 6-NDFL. This is the quarterly document that is submitted to the tax authorities. But in what terms it is necessary to keep within? What should I look for?

If the report goes for the 1st quarter of 2016, the maximum deadline for submission of the declaration of the corresponding form lasts until May 3, 2016, for the second "period" of time reporting is provided until August 1. For 9 months - until October 31, for the year - until 1.04.2017.

Without changes

But that is not all. In addition to the 6-NDFL, organizations and entrepreneurs must submit other forms of reporting to the tax authorities. True, not as often as it seems. There is a so-called certificate of 2-NDFL and a declaration of 3-NDFL. For the year such documents, as before, are submitted only once.

To which moment? By the end of the tax reporting period. Namely, before April 1 of the year, which follows the reporting year. So in this area there are no changes. In any case at the moment. What other moments worth paying attention to?

Deductions

Sometimes, citizens are given various deductions for personal income tax. Usually they relate to the employed population, who have underage children. Also an income tax deduction can be made for:

• Purchase of real estate (in mortgage, including);
• treatment;
• training.

Usually, if you have a desire to receive a "return" of money from the tax authorities in certain amounts, you need a 3-NDFL declaration for 3 years. Without it, the process is simply impossible. With a rare exception - when it comes to deducting from wages for children. In this case, the process is somewhat different. How exactly? It is worth to learn about everything that concerns these procedures.

Deductions (treatment, training, purchases)

So, sometimes you can make a so-called tax deduction. This will require some documents. By the way, you can return 13% of the amount spent. To implement the idea, a declaration of 3-NDFL for 3 years (past) will be required. So, in the implementation of some expenditure, a deduction can be received no later than 36 months. Attach to the declaration:

• passport;
• SNILS and TIN;
• Certificate 2-NDFL;
• Documents confirming your spending;
• Student references (for training);
• Documents for real estate (which they bought);
• Accreditation of institutions (for universities);
• License for activities (for refund for training);
• Application for a deduction;
• Mortgage agreement (for mortgages);
• Certificates of payment of interest on mortgages.

For children

If you need to deduct the children, you will have to apply with the appropriate application to your employer, not to the tax authorities. Monthly taxes, withheld from earnings, will decrease in size. After all, deductions for children can reduce the tax base used in the calculation of income penalties.

An obligatory condition that must be observed - in the tax reporting period, your total income in the form of earnings at the workplace should not exceed 350,000 rubles. If this is the case, apply for a deduction for children and certificates of birth of minors to your employer. The reduction of the tax base on:

• 1 400 rubles, if you have 1 or 2 children;
• 3,000 for 3 and later;
• 6 000 for guardians and trustees of disabled minors;
• 12 000 for a disabled child.

Standard sizes

Now it is clear how deductions are received on personal income tax. But here about the most income tax is not all known. For example, how much will have to be paid for the profits received at one time or another.

Under the generally accepted rules, in Russia, individuals must give 13% of income. And without fail. True, sometimes this number decreases or increases. But, as a rule, most kinds of profit are subject to penalties in the amount of 13% of the amount received. There is nothing difficult to understand.

Calculation of the tax is extremely simple: you need to multiply the tax base with the interest rate. As a result, you will receive the amount due to payment. It can change if there are children and official work.

Not according to standards

How much is the tax period? Year. It was exactly once a year that they had previously reported to the tax authorities. But since 2016, as already mentioned, it is necessary to carry out the process on a quarterly basis. To do this, the 6-NDFL form is submitted. The remaining documents, as before, are surrendered to the tax authorities only once every 12 months.

What is the size of the income tax? In general, it is 13%. But there are some exceptions. They do not often occur, although in practice they do occur. For example, you can give only 9% of the received money for income. How exactly? This amount is collected for profit from dividends until 2015 and for bonds with mortgage coverage (until 2007, January 1). Not too common case. So do not rely on this kind of recovery.

Also pay attention - 15% is paid when you receive profit from dividends, which are received by individuals from a company that is not a resident of the Russian Federation. You can say from foreign organizations.

The largest personal income tax (the tax period and details of payment are already known to us) is laid for the prize. If you received a prize or won something, you will have to give the tax authorities as much as 35% of the profit. And it does not matter if you received money or just real estate. In any case, the citizen is obliged to pay 35% of the cost of this.

By the way, not only the population of the Russian Federation is subject to income tax. The form of 3-NDFL, as well as the corresponding payment for profit is placed to non-resident citizens. They pay much more than residents. In this case, the amount of payments to the state treasury will be 30%. And no less. No exceptions!

The Organization

When does the tax period end? The month of the end of the annual accounts is April. It is up to 1.04 that you will have to report to the tax authorities for the profit you received last year (calendar). And this rule applies to individuals and organizations.

Pay attention: companies also pay personal income tax. But at the same time, when the 3-NDFL form is submitted, it is necessary for all its employees to prepare and submit certificates of 2-NDFL. This can be done in paper or electronic form.

What does the form of the feed depend on? From the number of workers in the corporation. Paper reporting is acceptable when it comes to small firms with no more than 25 employees. And electronic forms are offered in the presence of more subordinates from the employer.

Organizations pay a variety of types of taxes on their income. That is, they face several types of penalties. For example, personal income tax is withheld from the earnings of each employee at a rate of 13%. And speaking about the profit tax of organizations, it is necessary to give a more significant amount of money. Namely, 20% of the income received.

Period Codes

Perhaps, this is almost all you need to know about personal income tax. The tax period, reporting and interest rates are all extremely important. But not less significant elements are tax period codes. They are indicated in the declarations of 3-NDFL. Rather, this information is more important to accountants who will provide reporting. But even the common people should know the values of the periods.

So, for example, 3-NDFL is "combination" 34. This is not the most important. The tax period code for personal income tax is established in accordance with the reporting month. Namely:

• 1st quarter - 21;
• Q2 - 31;
• For 9 months - 33;
• For the year - 34.

If there is a reorganization or liquidation of the company, in reporting it is necessary to indicate code 50 for the last reporting period. Also for quarterly reporting, use the combinations:

• For 3 months - 51;
• For half a year - 54;
• For the 3rd quarter - 55;
• For the year - 56.

As you can see, there is nothing difficult in this. In any case, it is now clear how to clarify the period for which you are reporting to the state. After all, no one will independently understand this. Therefore, tax period codes play an important role for citizens and organizations.

Terms of payment

And up to what point is it worth paying income tax? There must be some rules on this! The way it is. Only for organizations and individuals there are different restrictions. Which ones?

• Ordinary citizens for their income are entitled to pay up to July 15 inclusive;
• Organizations are paid no later than the 28th of the month that follows the reporting period.

Speaking about tax deductions, it is possible to emphasize that you have every right to request a return of 13% for certain expenses within 3 years from the date of the transaction. Your application will be considered approximately 2 months after the application to the tax authorities, and direct payments will be made to the account indicated in the application, after another 1.5-2 months. The exact time you will be informed when applying for deductions.

Now we know everything about personal income tax: the tax period, the codes of these, the size, the order of payment and the receipt of deductions. Each taxpayer must be aware of this information. Usually, from paper red tape related to personal income tax, all employees who work officially are released. All responsibility for reporting (on salary) rests with the employer. But individual entrepreneurs are obliged to report their profits on their own.