The obligation to timely pay taxes and fees established by law is stipulated in paragraph 1 of Art. 3 of the Tax Code of the Russian Federation and Article 57 of the Constitution of the Russian Federation. This obligation applies to all resident individuals, i.e. living in Russia for more than 183 days a year. The list of taxes levied on citizens is not large - these are personal income tax, property tax, land tax and transport tax.
Personal income tax
In accordance with Chapter 23 of the Tax Code of the Russian Federation, payers of personal income tax are all categories of citizens of the Russian Federation, regardless of age, profession, social affiliation. Any income other than payments listed in Article 217 of the Tax Code of the Russian Federation is taxed. These, in particular, include: all types of pensions and additional payments to them, state benefits, payments in the form of material and social assistance. Gifts received from organizations are not taxed if the price of such a gift does not exceed RUB 4,000.
So that the tax authorities have no claims against you, include all other amounts received by you in the form of income in the income declaration, which must be filled out and submitted to the territorial inspectorate before April 1 of the next reporting year. Do not forget to include income from investment activities, from renting out housing or amounts received from the sale of property that has been in your ownership for less than 3 years.
However, please note that you are eligible for tax deductions. For example, if you sold an apartment that you owned for less than 3 years from the date of issue of the title deed, you are entitled to a tax deduction of 1 million rubles. The remaining amount is subject to personal income tax at the standard rate of 13%. It should be noted that for socially unprotected categories of citizens, including disabled people, the state also provides for various types of tax deductions that significantly reduce the tax burden. Deductions are provided for such expenses as training and payment for treatment, both for this taxpayer - an individual, and for his minor children.
You yourself must calculate the amount of tax according to the information that you indicated in the declaration, and pay it at your place of residence no later than July 15 of the next reporting year.
Other taxes paid by individuals
Based on the information obtained in the framework of interagency interaction between tax inspectorates and the Registry authorities, up-to-date information about your transactions with real estate and vehicles is available in the tax authorities' databases. Therefore, the tax on land, property and transport is paid by individuals on the basis of tax notifications. You receive these notifications by mail. If the receipt was not delivered to you, you can familiarize yourself with the amount of tax payments due to you by registering on the website of the Internet service of the Federal Tax Service of Russia and entering your personal account. You can get this information by contacting the tax office at your place of residence in person.
The deadlines for the payment of the listed taxes in 2014 were set: transport tax - no later than 2014-17-11, property and land tax - no later than 2014-03-11, due to the fact that the deadlines for payments on November 1 and 15 fall on weekends …
