Almost all types of income of citizens are subject to personal income tax. The tax rate varies depending on the status of the payer (resident of the Russian Federation or non-resident), as well as the type of income. According to current legislation, a tax resident is considered to be an individual who stays in the country for more than 183 days within 12 consecutive months; accordingly, a non-resident is one who is not in the country for the specified number of days.
At the same time, citizens leaving the country to study, on a business trip or for treatment for a period of up to six months are not considered non-residents. Let's look at the features of calculation and personal income tax rates in 2021.
How to submit reports during reorganization
If you are reorganizing your business, there are important income tax changes to consider in 2021. Thus, from January 1, the Tax Code of the Russian Federation regulates the rules for submitting reports in this situation. This is a new paragraph 5 of Article 230, introduced by Law No. 335-FZ of November 27, 2021.
The main requirement is this: regardless of the type of reorganization - accession/separation/transformation/merger - the legal successor is obliged to submit Form 2-NDFL and report 6-NDFL for the reorganized structure to the Federal Tax Service at the place of its registration, if it has not done so. If there are several legal successors, then the responsibility of each is established by the transfer deed or separation balance sheet.
Also see “New rules for determining the tax period for various taxes for individual entrepreneurs and legal entities.”
Consequences of increasing income tax in Russia
This tax innovation, according to the government of the Russian Federation, will attract up to 1.5 trillion to the state budget. rubles during the year.
Although this amount is approximate and estimated, the funds received are planned to be used in the areas of health, education and social welfare.
On the other hand, the planned increase in income tax may lead to the following negative consequences:
- an increase in the tax burden on citizens with low incomes;
- decrease in consumer activity;
- lack of prospects for the development of entrepreneurial initiative.
Currently, more than 20 million people live below the poverty line. Against this background, increasing personal income tax to 15% looks like an inappropriate and untimely decision.
Such a measure in practice will lead to a decrease in wages, because many employers from the sphere of small and medium-sized businesses will not be able to bear the unbearable tax burden that has fallen on their shoulders.
A decrease in income will automatically lead to a decrease in consumer activity among citizens. Taking into account the planned increase in VAT to 20–22%, we should also expect a significant increase in prices for many products, goods and services.
Thus, the planned changes in tax legislation will only worsen the economic situation in the country. According to many experts, ordinary citizens will be the first to suffer.
Updating the income certificate form
The Russian Tax Service has developed an updated form for a certificate of income of an individual in form 2-NDFL. The draft corresponding order was published on the Unified portal for posting draft regulatory documents. It is expected that it will be relevant for income information for 2017.
Let us remind you that the appearance of the 2-NDFL certificate is fixed by the order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485. Why did you need to update this form?
The essence is in the changes that we wrote about at the beginning of this article: so that the legal successors of the tax agent can submit 2-NDFL for him. For this purpose, 2 new fields have appeared in Section 1 “Tax Agent Data”:
- “Form of reorganization (liquidation)” (put the appropriate code from 0 to 6);
- “TIN/KPP of the reorganized organization.”
In other cases, these lines are not filled in.
According to the new rules, the legal successor indicates the OKTMO code at the location of the reorganized structure or its separate division.
In the “Tax Agent” field, the legal successor of the reorganized organization indicates exactly its name (or its divisions).
In addition, from Section 2 “Data about an individual - recipient of income”, lines related to the address of residence have been removed. And in Section 4 of the 2-NDFL certificate, investment ones are excluded from tax deductions.
When do they plan to raise personal income tax?
At the moment, the issue of increasing this tax levy is under consideration, but there are high chances that amendments to tax legislation will be adopted by the end of this year.
The changes will come into force only at the beginning of 2021.
Useful material : VAT increase to 20 percent in 2021.
Update of 6-NDFL calculation
A completely new 6-personal income tax will not be introduced in 2021, but amendments to it are already known. Let us remind you that the form of this calculation was approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450.
The text of the draft order was published on the Unified portal for posting draft regulatory documents.
We list the main changes to 6-NDFL in 2021:
- title page; in particular, the barcode “15201027” has been changed to “15202024”;
- the largest taxpayers provide the TIN and KPP at the location of the organization as in the certificate of registration at the location (5th and 6th category of KPP - “01”);
- The successor organization submits calculations to the Federal Tax Service at its location for the last period of submission and updated calculations for the reorganized structure (in the form of accession/merger/division/transformation) indicating on the title page in the line “at the location (accounting) (code)” numbers "215"; in this case, at the top of the title you need to provide the TIN and KPP of the assignee;
- in the line “tax agent” indicate the name of the reorganized organization or its separate structure.
There are other amendments to the 6-NDFL calculation form from 2021 related to the reorganization. For example, a table of reorganization/liquidation codes (from “0” to “6”).
Accountants are required to use the updated form starting with the 2017 report. Let us remind you that the deadline for submitting 6-NDFL for 2021 is April 2, 2021 inclusive.
For more information, see “Deadlines for submitting 6-NDFL in 2021.”
Updating the declaration in form 3-NDFL
Also, the Russian Tax Service has prepared changes to the personal income tax return form in form 3-NDFL. It was approved by order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671. Apparently, the updated 3-NDFL form will be introduced in 2021, including for reporting for 2021.
So, we received a new edition:
- title page of the 3-NDFL declaration;
- Sheet D1 “Calculation of property tax deductions for expenses on new construction or acquisition of real estate”;
- sheet E1 “Calculation of standard and social tax deductions”;
- Sheet 3 “Calculation of taxable income from transactions with securities and transactions with derivative financial instruments (DFI)”;
- Sheet I “Calculation of taxable income from participation in investment partnerships.”
There are also amendments to other sheets of 3-NDFL.
In addition, the 3-NDFL declaration received a completely new sheet K entitled “Calculation of income from the sale of real estate.”
Also see “What documents to attach to the 3-NDFL declaration.”
Personal income tax report in 2021: changes, latest news
For 2021, officials are planning two changes to personal income tax reporting at once - new income and deduction codes, an updated form and rules for submitting the 2-NDFL certificate.
New rules for submitting personal income tax certificates in 2021 for organizations
Tax agents will be able to submit 2-NDFL certificates for 2021 only on paper or electronically using the TKS. Tax authorities will not accept reports on a floppy disk, CD or DVD, or flash drive.
In addition, on the registers of certificates that the company submits on paper, tax agents will not need to submit a stamp. The Federal Tax Service excluded the corresponding field.
New social deduction for personal income tax in 2021
Changes to personal income tax in 2021 will also affect social deductions: individuals will be able to receive a deduction under a residential rental agreement. The amount of deduction for personal income tax 2021 will be equal to the actual hiring expenses incurred with a maximum limit limited to 2 million rubles.
According to the new rules, if you use a deduction in an amount that is less than the maximum limit, the balance can be used in the future. There are also special rules for those who previously received a property deduction. Those who used the property deduction less than its maximum value will be able to apply the remainder to the rental housing deduction.
New rules for tax on winnings
Gamblers simply need to know what changes to personal income tax await them in 2021. The fact is that Law No. 354-FZ of November 27, 2021 radically changed the procedure for taxation of winnings from gambling and lotteries, as well as the deduction of personal income tax from them.
There are 3 basic rules (new provisions of Article 214.7 of the Tax Code of the Russian Federation):
| № | Winning amount | What about the tax? |
| 1 | The player was lucky for 4000 rubles or less | There is no need to pay personal income tax, since this is non-taxable income (new provision of clause 28 of article 217 of the Tax Code of the Russian Federation) |
| 2 | From 4,000 to 15,000 rubles | The lucky one himself transfers personal income tax from the income that was given to him by the organizer of the lottery or game |
| 3 | 15,000 rubles and more | All responsibilities lie with the tax agent |
Of course, no deductions are allowed for gambling pleasures. The corresponding phrase appeared in the second paragraph of paragraph 3 of Art. 210 Tax Code of the Russian Federation.
It is also clarified that the tax is calculated separately for each winning amount.
How to calculate tax
If suddenly, behind all these complex changes, taxpayers will have questions like: “How will personal income tax taxes be calculated then?” or “What is this, recalculating everything now?”, then you shouldn’t rush to conclusions. Maybe even big changes will not affect the rates themselves, but will only change some aspects.
So for now you don’t have to worry about calculation formulas and spreadsheet accounting systems. If there are any changes in this area, then the Ministry of Finance will certainly inform about this in advance in order to prepare all organizations, entrepreneurs and employees themselves.
If there are those who are still wondering about the calculation of personal income tax without changes, then all the detailed information can be easily found on the Internet, without even having difficulty finding what you need. Why are there examples and diagrams? There are even online calculators that should accurately calculate all taxes. So there was no need to worry about the availability of information, and there is no need to worry in the future.
In general, in order to understand how much all the upcoming changes will affect ordinary citizens of the state, we must wait and see what the state will come to in these matters. So you shouldn’t judge too hotly; maybe many reforms will only bring sweet fruits.
Personal income tax and Moscow renovation of housing stock
Those whose housing was subject to demolition and renovation in Moscow should be aware of what changes in income tax await them in 2021 and in the future.
According to Law No. 352-FZ of November 27, 2021, there will be no tax on income in the form (new clause 41.1 of Article 217 of the Tax Code of the Russian Federation):
- equivalent monetary compensation for old housing;
- housing (share in housing), which was provided instead of the one that was subject to renovation.
Also, the Tax Code of the Russian Federation stipulates a mechanism for providing a property deduction in the event of the sale of housing provided for renovation (new subparagraph 2, paragraph 2, Article 220 of the Tax Code of the Russian Federation). Income can be reduced by expenses associated with the purchase:
- vacated housing;
- and/or living space provided in connection with renovation.
And the period of ownership of the new apartment is combined with the period of ownership of the previous housing (new paragraph of paragraph 2 of Article 217.1 of the Tax Code of the Russian Federation).
Payment for rest and illness
Since 2016, when accruing vacation pay and temporary disability benefits to an employee, the deadline for transferring personal income tax has become the last day of the month in which such funds were provided.
EXAMPLE accrued to K.V. Ivanov received vacation pay in the amount of 37,000 rubles, which were transferred to his account on February 8, 2018. The enterprise is obliged to pay income tax to the treasury no later than 02/28/2018.
Also see “Personal Income Tax Payment Deadline”.
Compensation to shareholders is not assessed
Absolutely new for personal income tax from 2021 - this is paragraph 71 of Art. 217 Tax Code of the Russian Federation. Law No. 342-FZ of November 27, 2021 added to the list of non-taxable payments. These include compensation from the compensation fund received by the shareholder within the framework of the Law of July 29, 2021 No. 218-FZ “On the protection of the rights of shareholders in the event of bankruptcy of developers.”
Since many people got burned by this scheme for acquiring new housing, the state decided to support those who were not lucky enough to move into a completed house.
Down payment for a car is not taxed
The list of non-taxable personal income tax payments has been supplemented with one more item. This is payment of part of the down payment towards the cost of the purchased car from the federal treasury when applying for a loan to purchase a car (the procedure is regulated by the Government of the Russian Federation. This is a new paragraph 37.3 of Article 217 of the Tax Code of the Russian Federation, which was introduced by Law No. 335-FZ of November 27, 2021.
The essence of this latest news about personal income tax changes in 2021 is that they are retrospective in nature. The exemption is valid from January 1, 2021.
Will individual entrepreneurs be subject to the tax on the rich?
The President said nothing about the application of the 15% personal income tax rate to the income of individual entrepreneurs.
Most likely, the new procedure for calculating personal income tax will affect individual entrepreneurs on OSNO, which, according to the current rules, pay 13% personal income tax on income received. Earning more than 5 million rubles. per year, entrepreneurs with such a taxation system will have to pay an increased amount of personal income tax to the treasury.
