Every day people participate in contests, win lotteries, take their prizes from casinos. And according to article 228 of the Tax Code of the Russian Federation, each person who receives a prize must pay a certain amount, which is the tax on the income of an individual.
Instructions
Step 1
Calculate the tax amount depending on the conditions under which you received the prize. If you participated in a lottery, game or competition that was not designated as a promotion, the tax amount will be 13% of the winnings. The same rate applies to prizes received in casinos, games or competitions for participation in which you must pay. And in the event that a lottery, game or competition was held for advertising purposes, you must pay 35% of the winnings to the state budget. It is important to know that winnings, the amount of which is less than 4 thousand rubles, are not taxed. Thus, if during the year the sum of all your prizes is less than 4 thousand rubles, the tax amount will be zero, but this does not exempt you from filing a tax return. And in the event that the value of your prize exceeds this amount, pay the difference between it and 4 thousand rubles.
Step 2
After you have taken part in a game or lottery and become the owner of the prize, you will receive a document from the organizer of the event that will confirm the value of the prize. In addition, it must contain information about the name of the organization that held the event and its TIN. It is best if this document is a certificate drawn up in the form of 2-NDFL.
Step 3
Get an individual income tax form from your local tax office. Calculate the amount of tax on your winnings yourself, based on the conditions under which it was received. Then carefully fill in all the required fields of the 3-NDFL form. Attach to the declaration a copy of the document confirming the value of the prize. Take the documents to the local tax office in person. Or you can send the declaration in a valuable letter with a mandatory list of attachments. As soon as the declaration is verified, you will be sent a payment order for tax payment. Pay for it at the nearest Sberbank no later than three months from the date of receipt.
