Article 226 of the Tax Code of the Russian Federation. Features of tax calculation by tax agents. Procedure and deadlines for tax payment by tax agents

New edition of Art. 226 Tax Code of the Russian Federation

1. Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate divisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received the income specified in paragraph 2 of this article, are obliged calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Article 224 of this Code, taking into account the specifics provided for by this article. Tax on the income of lawyers is calculated, withheld and paid by bar associations, law offices and legal advice centers.

The persons specified in paragraph one of this paragraph are referred to in this chapter as tax agents.

Unless otherwise provided by paragraph 2 of Article 226.1 of this Code, Russian organizations and individual entrepreneurs who make payments under agreements for the purchase and sale (exchange) of securities concluded by them with taxpayers are also recognized as tax agents.

When determining the tax base for transactions with securities based on a taxpayer’s application, the tax agents specified in this paragraph take into account actual and documented expenses that are associated with the acquisition and storage of the relevant securities and that the taxpayer incurred without the participation of a tax agent.

As documentary evidence of the relevant expenses, an individual must submit originals or duly certified copies of documents on the basis of which this individual made the relevant expenses, brokerage reports, documents confirming the fact of transfer of rights to the relevant securities to the taxpayer, the fact and amount of payment of the relevant expenses . If an individual submits original documents, the tax agent is obliged to make certified copies of such documents and store them for five years.

2. Calculation of amounts and payment of tax in accordance with this article are carried out in relation to all income of the taxpayer, the source of which is a tax agent, with offset of previously withheld tax amounts (except for income in respect of which tax amounts are calculated in accordance with Article 214.7 of this Code ), and in the cases and procedure provided for in Article 227.1 of this Code, also taking into account the reduction by the amount of fixed advance payments paid by the taxpayer.

Peculiarities of calculation and (or) payment of tax on certain types of income are established by Articles 214.3, 214.4, 214.5, 214.6, 214.7, 226.1, 227 and 228 of this Code.

3. Tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Article 223 of this Code, on an accrual basis from the beginning of the tax period in relation to all income (except for income from equity participation in an organization, as well as income in respect of which tax amounts are calculated in accordance with Article 214.7 of this Code), in respect of which the tax rate established by paragraph 1 of Article 224 of this Code, accrued to the taxpayer for a given period, is applied, with the offset of the tax amount withheld in previous months of the current tax period.

The amount of tax in relation to income in respect of which other tax rates are applied, as well as to income from equity participation in an organization, is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer.

The tax amount is calculated without taking into account the income received by the taxpayer from other tax agents and the tax amounts withheld by other tax agents.

4. Tax agents are required to withhold the accrued amount of tax directly from the taxpayer’s income upon their actual payment, taking into account the specifics established by this paragraph.

When paying a taxpayer income in kind or receiving income in the form of a material benefit, the tax agent withholds the calculated amount of tax from any income paid by the tax agent to the taxpayer in cash. In this case, the withheld tax amount cannot exceed 50 percent of the amount of income paid in cash.

The provisions of this paragraph do not apply to tax agents that are credit organizations with regard to the withholding and payment of tax amounts on income received by clients of these credit organizations (except for clients who are employees of these credit organizations) in the form of material benefits determined in accordance with subparagraphs 1 and 2 paragraphs 1 of Article 212 of this Code.

5. If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify the taxpayer and the tax authority at the place of his registration in writing about the impossibility of withholding tax, the amount of income from which tax is not withheld, and the amount of tax not withheld.

The form of notification about the impossibility of withholding tax, the amount of income from which tax was not withheld, and the amount of unwithheld tax, as well as the procedure for submitting it to the tax authority, are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

Tax agents are Russian organizations with separate divisions, organizations classified as the largest taxpayers, individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) patent taxation system, report the amounts of income from which tax is not withheld and the amount of unwithheld tax in a manner similar to the procedure provided for in paragraph 2 of Article 230 of this Code.

6. Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer.

When paying a taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.

7. The total amount of tax calculated and withheld by the tax agent from the taxpayer, in respect of which it is recognized as a source of income, is paid to the budget at the place of registration (place of residence) of the tax agent with the tax authority, unless a different procedure is established by this paragraph.

Tax agents - Russian organizations specified in paragraph 1 of this article that have separate divisions are required to transfer calculated and withheld tax amounts to the budget both at their location and at the location of each of their separate divisions.

The amount of tax payable to the budget at the location of a separate division of the organization is determined based on the amount of income subject to taxation accrued and paid to employees of this separate division, as well as based on the amount of income accrued and paid under civil contracts concluded with by individuals of a separate division (authorized persons of a separate division) on behalf of such an organization.

Tax agents are individual entrepreneurs who are registered with the tax authority at the place of activity in connection with the application of the taxation system in the form of a single tax on imputed income for certain types of activities and (or) a patent tax system, from the income of employees are required to transfer calculated and withheld tax amounts to the budget at the place of registration in connection with the implementation of such activities.

Tax agents - Russian organizations specified in paragraph 1 of this article, having several separate divisions on the territory of one municipality, have the right to transfer calculated and withheld tax amounts to the budget at the location of one of such separate divisions or at the location of the organization, if the specified organization and its separate divisions are located on the territory of one municipal entity, independently selected by the tax agent, taking into account the procedure established by paragraph 2 of Article 230 of this Code.

7.1. For the purposes of this chapter, tax agents are also recognized as Russian organizations that transfer amounts of allowance, salary, wages, and other remuneration (other payments) to military personnel and civilian personnel (federal civil servants and workers) of the Armed Forces of the Russian Federation.

The total amount of tax calculated and withheld by the tax agent from the specified amounts is transferred to the budget at the place of registration of the tax agent with the tax authorities.

8. The total amount of tax withheld by a tax agent from the income of individuals for whom he is recognized as a source of income, exceeding 100 rubles, is transferred to the budget in the manner prescribed by this article. If the total amount of withheld tax payable to the budget is less than 100 rubles, it is added to the amount of tax payable to the budget in the next month, but no later than December of the current year.

9. Payment of tax at the expense of tax agents is not allowed, except for cases of additional assessment (collection) of tax based on the results of a tax audit in accordance with this Code in the event of unlawful non-withholding (incomplete withholding) of tax by a tax agent. When concluding agreements and other transactions, it is prohibited to include tax clauses in them, according to which tax agents paying income assume obligations to bear the costs associated with paying tax for individuals.

What income is not subject to personal income tax: general provisions

Income that is not subject to personal income tax is clearly defined in tax legislation.
The legislator may have several reasons for exempting various types of income from certain categories of individuals from paying tax. Such income is predominantly socially oriented or aimed at stimulating the development of lagging or unprofitable industries. So, conditionally, the grounds for exemption from personal income tax can be divided into several subtypes:

1. Socially oriented:

• social payments (pension, compensation or one-time payments, benefits, etc.);
• incentive payments (payments to donors, prize payments in connection with participation in competitions, assistance to government agencies, etc.);
• support for charity and volunteering;
• incentives for certain categories of socially vulnerable people (for example, remuneration for veterans).

2. Intended for the development of “depressive” areas:

• conducting personal agriculture;
• consumption of banking and investment services.

Art. 217 of the Tax Code contains about 80 points (some of them have the same serial number and differ in the index to it), which provide the grounds that exempt the income of individuals from paying personal income tax. Their number changes almost every year due to the introduction of new grounds, the cancellation of previously valid ones, and the expiration of those that were established for a certain period.

Let's consider what amounts are not taxed according to the points included in Art. 217 Tax Code of the Russian Federation.

List of income not subject to personal income tax

The following income is exempt from personal income tax:

1. State benefits, except for payments due to temporary inability to work due to illness or when caring for a sick child. The exceptions are unemployment benefits and maternity benefits.

For more information about how personal income tax and maternity payments relate, read the article “Are maternity payments subject to income tax (personal income tax)?” .

2. Pensions assigned by the Pension Fund of the Russian Federation, including labor pensions, as well as all social additional payments to them.

2.1. Monthly payments at the birth (adoption) of the 1st or 2nd child after 01/01/2018, provided that the average per capita family income does not exceed 1.5 times (from 2021 2 times) the subsistence minimum for the working population established in the region for the 2nd quarter of the year preceding the year of application for payment.

3. Compensation payments.

IMPORTANT! Until 01.01.2020, compensation not subject to personal income tax is listed in clause 3 of Art. 217 Tax Code of the Russian Federation. From 2021, it will no longer be in force, and the payments named in it will be moved to sub-clause. 3 p. 1 art. 217 Tax Code of the Russian Federation. See here for details.

These are, in particular, compensation established at the federal and local levels within the limits of current restrictions:

• with compensation for damage caused by injury;
• free provision of housing, utilities or fuel (or paid in cash equivalent);
• issuance (or payment of the value equivalent) of the due allowance in kind;
• reimbursement of the cost of sports equipment, equipment, sports uniforms and meals provided to athletes and employees of specialized organizations (including judges) during training or participation in competitions;
• payment of severance pay, compensation to company management within the framework of triple monthly earnings (six times for those laid off in the Far North), average monthly earnings before employment;
• death of civil servants or military personnel in the performance of their official duties;
• increasing the professionalism of employees;
• with the use of personal property by employees for official purposes, subject to the availability of documents confirming the economic justification of such expenses;

Which ones exactly, see here.

• performance of work duties, including reimbursement of travel allowances or when moving to another location for work;
• with field allowance, but not more than 700 rubles.

The maximum amount when paying for travel allowances, based on the exemption from personal income tax, is 700 rubles. per day in the Russian Federation and 2,500 rubles. equivalent abroad. Moreover, all justified targeted expenses during a business trip that are documented are exempt from taxation: travel to the destination, airport taxes, costs to the station (airport), luggage transportation, rental housing, telecommunications services, fees for obtaining visas, passports, currency exchange fees . In particular, travel expenses will not be taxed if the actual dates of departure/return associated with a business trip do not significantly deviate from the dates specified in the business trip order. However, if such a deviation is significant, tax will have to be withheld.

Read more about this in the material “Combine a business trip with a vacation, pay personal income tax.”

If documents confirming payment for renting housing were lost, then it is safe not to impose personal income tax only on amounts of 700 rubles per day in Russia and 2,500 rubles per day abroad. A similar procedure has been established for the taxation of payments made to members of the board of directors or any similar executive body of the company in connection with their arrival to hold a meeting of the board of directors or a similar body.

To learn whether it is necessary to tax expenses on documents issued by non-existent legal entities, read the article “The accountant confirmed expenses with documents from a non-existent company. Do I need to withhold personal income tax? .

3.1. Payments to volunteers when they perform their duties free of charge, including rental of housing, travel to the place where their services are provided, food, purchase of personal protective equipment, payment of insurance for VHI for health risks. All within the limits of the amounts applicable for travel allowances specified in the paragraph above.

4. Payment for donated blood, milk and other assistance provided by donors.

5. Alimony payments.

6. Grants in the field of science, culture, education, provided by domestic and foreign organizations, the list of which is approved by the Government of Russia.

6.1. Grants, prizes and premiums received in competitions or competitions organized by non-profit institutions at the expense of grants from the President of the Russian Federation.

6.2. Income in cash or in kind to pay for food (up to 700 rubles in the Russian Federation and 2,500 rubles abroad), accommodation, as well as the cost of travel to the venue of competitions, contests, etc., held by non-profit organizations at the expense of grants from the President of the Russian Federation.

7. Awards (domestic and foreign) for achievements in the field of education, culture, art, technology and science, media according to the government list, as well as awards presented by regional senior officials for similar achievements.

8. One-time payments (including financial assistance, payment in kind) made:

• the employer to the family of a deceased or retired (including in connection with the death of a family member) employee ( for more details, see here );
• from the federal regional budget in the form of targeted assistance to the poor and socially vulnerable segments of the population;
• by the employer at the birth (taking into guardianship, adoption) of a child within 1 year within 50,000 rubles.

Find out how financial assistance to an employee is taxed here .

8.1. Award for assistance to government agencies in preventing and detecting terrorist acts, assistance to the FSB and operatives.

8.2. Charity.

8.3. One-time cash payment to pensioners made in January 2021.

9. Compensation by employers for the cost of vouchers to sanatoriums, dispensaries and other sanatorium-resort institutions (except for tourism) to employees or members of their families. Sources of payments can be funds from the organization itself, budget funds, or money from religious communities or NPOs.

Read more about personal income tax treatment of vouchers provided at work here .

10. Payment by the employer for medical services (including medications) provided to employees or members of their families (from funds that remain at the disposal of the employer after paying income tax, as well as funds from organizations of the disabled, religious and charitable societies). A prerequisite is compliance with the non-cash form of payment or the issuance of cash to the individual taxpayer.

11. Scholarships.

12. Remuneration from government agencies financed from the budget when sending workers abroad.

13. Income from the sale of self-grown crops or livestock products from subsidiary plots. Mandatory conditions are the non-use of hired labor and not exceeding the size of the land plot established for subsidiary plots. To be exempt from taxation, you will need a certificate issued by a local government body (chairman of a horticultural cooperative, etc.) confirming the origin of agricultural products.

13.1. Budget payments for the development of subsidiary farming.

14. Farmers' income from agricultural activities during the first 5 years.

14.1. Grants to farmers for creating a farm, initial equipment and for the development of a livestock farm.

14.2. Subsidies for farmers.

15. Income from the sale of forest products.

16. Income of registered members of family communities among the peoples of the North (small in number) engaged in ethnic activities.

17. Income from the sale of game and furs obtained by hunters.

17.1. Income from the sale of real estate (with certain restrictions established by Article 217.1 of the Tax Code of the Russian Federation and applied since 2016) and movable property owned for more than 3 years. From 01/01/2019, the clause applies to income received from the sale of property used in business activities. This paragraph does not apply to income received from the sale of securities.

17.2. Income from the sale of a part in the authorized capital of the company, shares that the taxpayer owned for over 5 years.

17.3. Income from the sale of waste paper by individuals.

18. Hereditary mass.

18.1. Property received as a gift from individuals, except for real estate, vehicles and securities (shares in the management company).

19. Income to shareholders during revaluation of assets and in other cases.

20. Sports prizes.

20.1. One-time incentive payments from sports non-profit organizations (introduced 07/03/2016).

20.2. Incentive cash and in-kind payments to participants of the 2016 Paralympic Games (introduced on November 30, 2016).

21. Tuition fees.

21.1. Fee for independent assessment of qualifications (introduced in 2017).

22. Purchase of technical equipment for the rehabilitation of disabled people, including payment for guide dogs, as well as for the prevention of disability.

23. Reward for treasure.

25. Interest on government bonds.

26. Charitable assistance to orphans, as well as from low-income families.

28. Any income not exceeding 4,000 rubles. per year in the form:

• gifts from legal entities and individual entrepreneurs;
• prizes at competitions;
• employer's financial assistance;
• reimbursement by the employer for the cost of medications prescribed by the attending physician (receipts are required);
• winnings in marketing campaigns;
• material assistance for disabled people;
• financial assistance provided by an organization carrying out educational activities in basic professional educational programs, students (cadets), graduate students, adjuncts, residents and assistant trainees (from 01/01/2020);

About the need to organize the accounting of such income, read the material “The Ministry of Finance reminded that for personal income tax purposes, gifts must be taken into account regardless of their value .

29. Income of conscripts at military training.

30. Earnings from elections, referendums.

31. Payments to trade union members from paid membership fees.

32. Bond winnings on government loans.

33. Material assistance and gifts to veterans, disabled people of the Second World War and their widows, home front workers, former prisoners of war and prisoners during the Second World War, provided at the expense of:

• budget of the Russian Federation or funds of a foreign state - in full;
• other persons - in the amount of up to 10,000 rubles. in year.

34. Income of families with children in the form of state support.

35. Budgetary compensation for the payment of interest on loans.

36. Payments from the state budget or local budgets for the construction (purchase) of housing.

37. Income from investment for the purchase of housing by participants in the NIS for housing provision for military personnel.

37.1. State assistance for the purchase of a new car as part of an experimental replacement of scrapped vehicles.

37.2. One-time compensation to health workers within the framework of the state program (no more than 1 million rubles).

37.3 The amount of the down payment paid from the federal budget for a loan to purchase a car.

38. Contributions to pension savings.

39. Employer contributions for each employee to the funded labor pension system within the limit of 12,000 rubles. in year.

40. Amounts paid by legal entities (IP) to reimburse interest payments on loan agreements for the construction (purchase) of housing.

For more details, see: “Mortgage interest is not completely exempt from personal income tax .

41. Housing received free of charge from the state by military personnel, as well as freely received land or housing from municipal (state) property.

41.1 Income received by the taxpayer under the renovation program in Moscow.

41.2 Monetary compensation in exchange for a land plot due from state or municipal property, if such compensation is established by law (from 01/01/2020).

42. Compensation for partial payment by parents of preschoolers for kindergarten.

44. Providing food for seasonal workers for field work.

45. Income in the form of payment for travel to the place of study and back to minors.

46. ​​Income in connection with the termination, in whole or in part, of the obligation to pay debt, income in the form of financial benefits, as well as other income in cash and (or) in kind received by taxpayers who suffered from terrorist acts, natural disasters or other emergency circumstances, and (or) individuals who are members of their families in connection with these events.

46.1 Income received as payment for the rental (rent) of residential premises from individuals specified in clause 46, within the limits of the amounts provided to such persons for the purpose of hiring (renting) residential premises from budget funds.

47. Free airtime during elections.

48. Pension savings.

48.1. The borrower's income from the repayment of debt under a loan agreement from insurance compensation.

52. Property transferred for the endowment capital of an NPO, which can be received back by the donor upon dissolution of the endowment capital or cancellation of the donation.

53. One-time payment from pension savings.

54. Urgent payment of pension savings.

55. Payment in kind in the form of emergency assistance provided to tourists.

56–57. Income in preparation for FIFA 2018.

58. Dividends subject to double taxation provisions.

Read about the taxation of dividends in the article “Is personal income tax levied on dividends?” .

59. Support provided by the employer within the limits established by the certificate within the framework of the employment law.

60. Income from the liquidation of a foreign legal entity, provided that the liquidation procedure is completed before 03/01/2019, as well as the taxpayer submits an application with a list of characteristics of the property received.

60.1. Income in the form of securities received by an individual in ownership before December 31, 2019, from a foreign organization of which he is a shareholder, subject to a number of restrictions established by this paragraph.

61. Reimbursed legal expenses.

62. Debts written off in bankruptcy (introduced in 2021).

62.1. Debt recognized as bad and written off if certain requirements are met (introduced in 2021).

63. Income from the sale of property upon declaring bankruptcy (introduced in 2021).

64. Compensation payments to depositors upon acquisition of their right to deposit (introduced from 2021).

64.1. Income generated by citizens of Crimea and Sevastopol as a result of the termination of the taxpayer’s obligations in accordance with the law “On the specifics of repayment...” dated December 30, 2015 No. 422-FZ.

65. Income from restructuring of mortgage debt (introduced in 2016).

65.1. Income received by the taxpayer during the implementation of state support measures for families with children (from income received in 2021).

66. Income from a controlled foreign company, subject to its independent declaration (introduced 02/15/2016).

67. Income from a foreign legal entity not related to the distribution of profit, in the amount of the previously made contribution to it (introduced on February 15, 2016).

68. Bonuses awarded to active buyers (introduced in 2017).

69. Monthly payments to combat veterans (introduced in 2017).

70. Income of individuals (who are not individual entrepreneurs and do not employ hired workers) from care services for persons in need, tutoring, housekeeping, cleaning (introduced in 2017). Applicable in 2018–2019.

71. Reimbursement from the compensation fund for participants in shared construction in the event of bankruptcy of the developer (valid from 01/01/2018).

72. Income of taxpayers for the period from 01/01/2015 to 01/12/2017, from which personal income tax was not withheld by the tax agent, and information about them was submitted to the Federal Tax Service (valid from 12/29/2017). The exceptions are income:

• for the performance of work, services or labor duties;
• in the form of dividends (interest);
• benefits and income in kind, including gifts;
• in the form of prizes and winnings.

73. Income of judges in the form of a lump sum payment for the purchase or construction of housing.

74. Income in cash and in kind received during the period up to and including 31 December 2021 from UEFA.

75. Income in the form of CFC profits taken into account when determining the tax base in 2021 for a taxpayer who is a controlling person of such a controlled foreign company.

76. Income in the form of payments to citizens exposed to radiation (introduced in relation to income received from 2021).

77. Income in cash or in kind received in accordance with the legislative acts of the Russian Federation, acts of the President or the Government, laws or other acts of government bodies of the constituent entities of the Russian Federation in connection with the birth of a child (introduced in relation to income received after 2021).

78. Income received by disabled people or disabled children in accordance with the law of November 24, 1995 No. 181-FZ, as well as the amount of payment for additional days off provided in accordance with Article 262 of the Labor Code of the Russian Federation to persons (parents, guardians, trustees) caring for for disabled children (introduced in relation to income received from 2021).

79. Income received by certain categories of citizens in order to provide them with social support (assistance) in accordance with legislative acts of the Russian Federation, acts of the President or Government, laws or other acts of government bodies of constituent entities of the Russian Federation (introduced in relation to income received from 2021).

80. Annual cash payments to persons awarded the “Honorary Donor of Russia” badge (introduced for income received from 2021).

* * *

From 2021, the amendments introduced by Federal Law dated September 29, 2019 No. 325-FZ to Chapter. 23 Tax Code of the Russian Federation. There are many changes, they vary in significance. Let's highlight the most important ones for tax agents:

• from 2021, organizations that have several separate divisions on the territory of one municipality will be able to submit tax reports on personal income tax and transfer withheld personal income tax amounts to the budget at the place of registration of either the organization itself or one of its separate divisions. To do this, the organization must notify the tax authority of its choice. Now such tax agents submit reports at the place of registration of both the parent organization and each separate division. In addition, if an organization has several separate divisions in another municipality (not the one where the parent organization is registered), then among such separate divisions the organization can choose a responsible person;
• from 2021, the threshold for the minimum number of employees is being reduced from 25 to 10 people, at which tax agents are required to submit relevant tax reports in electronic form;
• Personal income tax reporting for 2021 is submitted no later than March 2, 2021 using the following forms - 2-NDFL certificate and 6-NDFL calculation.

[1] “On amendments to parts one and two of the Tax Code of the Russian Federation.”

Current issues of accounting and taxation, No. 11, 2019

Are alimony payments subject to income tax?

The question of whether alimony is subject to income tax worries many citizens, and the Tax Code gives a clear answer to it. In accordance with paragraph 5 of Art. 217 of the Tax Code, alimony received by individual taxpayers is not subject to personal income tax.

This question arises due to the fact that receiving alimony is a fairly common type of income for divorced families. Alimony is always withheld (paid voluntarily) from income “cleared” of taxes, that is, from those from which deductions have already been made.

What has changed in the taxation of income from the sale of real estate from 2021 and in 2020-2021

Starting from 2021, exemption from personal income tax on citizens’ income from the sale of property is regulated according to new rules. This is due to the appearance of a new article 217.1 in the Tax Code and a change in the text of clause 17.1 of art. 217, which change the procedure for exempting income from the sale of real estate and other property from taxation.

In particular, property is now divided into 2 groups:

• real estate or shares in it;
• other property that was owned by the taxpayer for more than 3 years.

A new concept has been introduced into the Tax Code - the maximum minimum period of ownership of real estate (clause 2 of Article 217.1 of the Tax Code of the Russian Federation). According to the Tax Code of the Russian Federation, this period has 2 meanings: 3 years and 5 years. A 3-year period of ownership of real estate when determining income exempt from personal income tax is established for situations of sale (clause 3 of Article 217.1 of the Tax Code of the Russian Federation):

• real estate or a share in it received by the taxpayer by inheritance or as a gift from close relatives;
• privatized property;
• real estate received under a contract for the lifelong maintenance of a deceased dependent.

In other cases, income from the sale of real estate is exempt from personal income tax after a five-year period of ownership of this property (clause 4 of Article 217.1 of the Tax Code of the Russian Federation).

Particular attention is paid to the value of the property being sold. If the sale price is less than the cadastral value, then the tax base will be determined as the cadastral value at the beginning of the year of sale, multiplied by 0.7. An exception to the rules will be the sale of objects for which the cadastral value has not been determined (clause 5 of Article 217.1 of the Tax Code of the Russian Federation).

The right of subjects of the Federation has been introduced to make decisions on reducing the 5-year tenure period, which makes it possible to exempt income from the sale of real estate from personal income tax, and on reducing the coefficient applied to the cadastral value to determine the tax base when selling an object at a price lower than the cadastral value (clause 6 Article 217.1 of the Tax Code of the Russian Federation).

The innovations apply only to those objects that were owned by the taxpayer from 01/01/2016. For property acquired before 2021, the old rules for exempting real estate from personal income tax apply: a 3-year ownership period and the absence of dependence of the tax base on the ratio of the sale price and cadastral value.

For more information about the dependence of the applied rules on the year of ownership, see the article “Sale of real estate below cadastral value - tax consequences” .

An innovation for 2021 was the exemption from personal income tax on interest savings for the period of mortgage holidays.

We talked about it in more detail here.

From 01/01/2020, the Tax Code of the Russian Federation will specify the procedure for determining income from the sale of real estate acquired during the year for the purpose of property deduction. Income will need to be compared with the cadastral value of the object, determined as of the date the object was registered in the cadastral register, multiplied by a factor of 0.7. If the actual income turns out to be less than the calculated indicator, then for the purposes of the property deduction it will be necessary to take this indicator (Law No. 63-FZ dated April 15, 2019).

Read more about the changes to Art. 217 of the Tax Code of the Russian Federation in 2021, find out from this publication.

Starting from 2021, reimbursement of expenses for payment for residential premises provided for temporary use, fuel, as well as corresponding income received in kind (previously - free provision of residential premises, fuel or corresponding monetary compensation) is not subject to personal income tax.

What other income is not subject to personal income tax from 2021, ConsultantPlus experts explained. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

Excise taxes

Article 179.2 of the Tax Code of the Russian Federation in the new edition introduced new types of certificates for transactions with excisable goods:

• for the production of alcohol-containing non-food products in the form of gel, gel-based cream (cream-gel), for which ethyl alcohol is used as a raw material (in the production process of which);
• to carry out ethane processing operations;
• to carry out operations for processing liquefied hydrocarbon gases (LPG).

A procedure has been established for obtaining registration certificates for persons carrying out operations for processing ethane or LPG. The state fee for issuing these certificates is set at 3,500 rubles.

A new part 9 has been added to the article with the following content:

Information about certificates issued, suspended, or canceled in accordance with this article is subject to publication in electronic digital form in the public information system of the federal executive body authorized for control and supervision in the field of taxes and fees. The placement of information in a public information system is carried out in the manner determined by the federal executive body authorized for control and supervision in the field of taxes and fees.

Similar amendments were made to the articles:

• 179.3 of the Tax Code of the Russian Federation “Certificate of registration of a person performing transactions with straight-run gasoline”;
• 179.5 of the Tax Code of the Russian Federation “Certificate of registration of an organization performing operations with middle distillates”;
• 179.7 of the Tax Code of the Russian Federation “Certificate of registration of a person performing operations for processing petroleum raw materials”;
• 179.9 of the Tax Code of the Russian Federation “Certificate of registration of a person performing operations for processing liquefied hydrocarbon gases.”

New articles have been introduced:

• 179.8 of the Tax Code of the Russian Federation “Certificate of registration of a person performing ethane processing operations”;
• 179.9 of the Tax Code of the Russian Federation “Certificate of registration of a person performing operations for processing liquefied hydrocarbon gases.”

Changes have been made to the list of cases in which the registration certificate of a person performing petroleum processing operations is canceled, and the specifics of canceling such a certificate have also been established. It has been determined that in order to obtain a certificate of registration of an organization carrying out operations with middle distillates, in relation to small vessels it is also necessary to submit a copy of the ship's ticket confirming the right to sail under the state flag of the Russian Federation.

Article 180 of the Tax Code of the Russian Federation lowered the upper threshold for the density of a mixture of hydrocarbons to recognize them as middle distillates - no more than 930 kg/m³ at a temperature of 20°C. An investment allowance has been introduced for oil refineries. A procedure has been established for determining the investment premium for taxpayers who entered into contracts before 01.10. 2021 investment agreement with the Russian Ministry of Energy, as well as requirements for the investment agreement.

Article 193 of the Tax Code of the Russian Federation increases excise tax rates for 2021 on most excisable goods:

• alcohol-containing products;
• grapes used for wine production, wine materials, grape and fruit must;
• cider, poire, mead;
• sparkling wines (champagnes);
• beer containing more than 0.5% ethyl alcohol by volume;
• tobacco, cigars, cigarillos (cigaritas), bidis, kreteks, cigarettes and cigarettes, as well as tobacco (tobacco products) intended for consumption by heating;
• electronic nicotine delivery systems and liquids for them;
• passenger cars with engine power over 67.5 kW (90 hp) and motorcycles;
• Class 5 motor gasoline, diesel fuel and motor oils.

Excise taxes on tobacco, cigarettes and cigarettes, cigars, electronic cigarettes and other smoking products have been increased significantly - by an average of 15%.

Article 200 of the Tax Code of the Russian Federation has adjusted the procedure for providing deductions for excise taxes, and Article 201 of the Tax Code of the Russian Federation has adjusted the procedure for their application.

How much income of foreigners is not taxed?

In Art. 215 of the Tax Code lists the income of foreigners that is not subject to personal income tax. These include:

• income of consuls and diplomats, as well as members of their families living with them on the territory of the Russian Federation (only income that is not related to the consular or diplomatic service and received in Russia from local sources is taxed);
• income of technical workers and service personnel of diplomatic missions represented by foreign citizens, as well as members of their families temporarily residing with them in Russia, with the exception of income received from other sources in Russia;
• income of employees of international organizations.

This article applies only to citizens of those countries with which Russia has concluded relevant international treaties establishing a similar procedure for Russians of the same rank.

Donation of real estate.

The amount of personal income tax on income in the form of real estate received as a gift is calculated by the tax authority as corresponding to the tax rates established by Art. 224 of the Tax Code of the Russian Federation, percentage share of the tax base.

In this case, the taxpayer’s income is assumed to be equal to the cadastral value of this object entered into the Unified State Register of Real Estate. When donating a share, the taxpayer’s income is assumed to be equal to the corresponding share of the cadastral value of this object entered into the Unified State Register of Real Estate.

In the event of failure to submit a tax return within the prescribed period in relation to income received as a result of the donation of real estate, a desk audit is carried out based on the documents (information) available to the tax authority.

Results

Tax legislation provides for the exemption of personal income from personal income tax in a number of cases. An exhaustive list of such cases is given in Art. 217 (for Russians) and Art. 215 (for foreign citizens) of the Tax Code. Most of the items for which the income of Russians is exempt are related to the social orientation of this income (state benefits, compensation payments, pensions, payments for children, financial assistance). The exemption also applies to the income of peasant and personal subsidiary plots, income from the sale of forest products and hunting trophies.

From 2021, personal income tax will be assessed in a new way when selling real estate. The time limits for this property to be owned by the sellers have been changed. In addition, the sale price of property has been linked to its cadastral value for the situation of selling an object at a price lower than the cadastral valuation, and the constituent entities of the Russian Federation have the right to reduce the main deadline and reduce the coefficient involved in calculating the tax base from the cadastral value.

Sources:

• Tax Code of the Russian Federation
• Labor Code of the Russian Federation
• Federal Law of December 30, 2015 No. 422-FZ
• Federal Law of November 24, 1995 No. 181-FZ

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New control ratios for personal income tax reports have been approved

New control ratios are known for checking calculations in form 6-NDFL and certificates 2-NDFL.

The Letter of the Federal Tax Service of the Russian Federation dated March 10, 2016 N BS-4-11/ [email protected] already contains control ratios of indicators for calculation using form 6-NDFL and certificate 2-NDFL. But Letter of the Federal Tax Service of the Russian Federation dated October 17, 2019 N BS-4-11/ [email protected] supplemented the list.

Thus, new control ratios compare the average salary of an employee according to the submitted personal income tax reporting with the minimum wage and the average industry salary. If it turns out to be lower than the minimum wage or the average industry salary, then this will become a “marker” signaling a possible understatement of the tax base for personal income tax.

In case of discrepancies, tax authorities will notify the employer of the identified discrepancies and require explanations or corrections within 5 days.

In general, the need to pay wages not lower than the minimum wage is established by the Labor Code (Article 133). That is, liability for understating wages already applies. But the tax authorities are not going to replace the labor inspectorate - they monitor non-payment of taxes by employers who illegally underestimate wages.

To independently check whether the salary paid meets the requirements, you can use the “Transparent Business” service, which contains information calculated by tax authorities on average monthly income for a certain type of economic activity by region.