Personal income tax (PIT) is a direct tax levied on the income of individuals. Chapter 23 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation) sets out in detail the procedure for calculating and further paying personal income tax. In the amount of revenues to the state budget, it ranks third, following corporate income tax and value added tax, respectively.
Instructions
Step 1
In the Russian Federation, personal income tax is called personal income tax (PIT). The personal income tax rate is different: 9, 13, 15, 30 or 35%. As a rule, in most cases, the income tax for residents (individuals residing in the territory of the Russian Federation for at least six months during the next 12 months) is calculated at the rate of 13%. For example, payroll tax, rental tax, etc.
Step 2
For a non-resident, personal income tax is 15 or 30%, it depends on the type of income. The amount of dividends received by a non-resident is taxed at a rate of 15%. On other incomes, personal income tax for them is 30%.
Step 3
Most citizens do not worry about filing a personal income tax return to the tax authority, and how to pay income tax on their salaries. This, as a rule, is done by tax agents - employers or an organization for which the taxpayer performs certain work under civil law contracts (work contract, author's contract, etc.).
Step 4
In some cases, income tax is not levied on the total amount of income, but only on a part of it. For example, tax deductions (income tax benefits) are due to people who fell ill as a result of the Chernobyl accident. In this case, personal income tax with a rate of 13% each month will be withheld only from the part of the income that will remain after deducting the preferential amount. Cases when only a certain amount of income is taxed with income tax are indicated in Art. 217 of the Tax Code of the Russian Federation.
Step 5
The return of personal income tax, which was withheld in the last reporting period from the income of an individual, is called a tax deduction. Taxpayers are entitled to standard, property, social and professional tax deductions. Taxpayers receive standard tax deductions from their tax agent. To receive other deductions, you must personally contact the tax organization.
Step 6
A taxpayer must annually fill out a 3NDFL tax return and submit it to the tax authority. It must indicate the total income for the last year, as well as the amount of tax paid from it, including income received through tax agents.
