What is not subject to the 13-hundredth tax?

Fines

The income amount was subsidized to 13,828 rubles.

The result of income is similar to how people resisted fate.

They are impersonal: wages, income from the sale of mines, income from any physical activity.

In this range 13828 x 13% = 1798

This is a sum for income and a deposited sum.

Multiply by 13%, which will be the amount of the contribution before payment. 13828x13%=1798 The tax base is based on all your income. It is true that there are scanty amounts of health care, such as minor children (400 rubles) and so on.

Very competent comments from Anna Timofeeva and Oleni

is the tax base and the tax base the same amount of income?

The tax base is the INCOME tax (the income tax) and the amount of income is subsidized - the same.

The tax base may contain other taxes.

The sum of the taxable income and the tax base - is it the same?

in 3-PDFO

For income tax

physical characteristics

the amount of subsidized income - this is the income of an individual minus non-subsidized income, reinsurance under Article 217 of the Tax Code, and recovery, overinsurance under Articles 218,219, 220 of the Tax Code.

The very definition of the tax base is given in Article 210 of the Tax Code of the Russian Federation.

Well, you're on the radio - in 3-PDFO it's the same.

This is not entirely true.

When selling a car, sheet E will be filled in, your entry for rows 110,120,150,160,190 will cost 240,000.00.

Please turn over the declaration form itself, which was approved on November 25, 2010.

Since there were no other incomes besides cars, rows 050, 060, 070 have zeros.

If you still have a salary, then in row 050 put the amount from the 2-PDFO supplement (the amount of income that contributes to the contribution, so your salary minus standard contributions), in row 060 and 070 the amount calculated and deducted from the salary in (also iz 2 PDF).

At the hired company you write to pay - Sales of motor vehicles for the personal benefit -, - Amount of income - 240,000 rubles.

given the results of the sum - the total amount of income is 240,000 rubles.

All this, when filled in on the paper version, in prose otherwise, the salary is not indicated, no matter what, your organization has already announced for you

How much income is there that cannot be subsidized by the income tax...

Individual entrepreneurs may request to submit a declaration using the 3-PDFO form, if income is not included in the UTII or the simplified tax system.

I definitely pay the PDF orders there.

And to indicate the basic income of UTII in the declaration is a dead giveaway.

Explain to the bank that its individual entrepreneur is not obligated to file an income declaration.

They asked us for a declaration for the Unified Tax Insurance, receipts for the payment of taxes and contributions to the Pension Fund. It has been approved, and you will be contacted.

There is a column in the rozrakhunkas: the official donated income and the amount is assigned, what does this column mean?

Show me the caress

Additional tax income, which accounts for 13% of the income tax.

For example, the amount of income is 13,500. The benefit for the child and yourself is 1,400. And then the income will be 12,100 rubles.

Section 1 of the PDF Declaration will be completed after completion of other sections.

For this purpose, you need to fill out the sections in which information about your income is displayed: Sheet A is required to be filled in on the basis of the 2PDFO document in place of work (main, legal or contractual agreement) - be it a winery or a winery.

And arkushes and from other types of income, in addition, what kind of income is determinable - they are eliminated.

And the pouches are transferred to section 1 (sheet A, B, B1 and B2).

It is necessary to ensure proper drainage and remove the base of the supply - that is.

the sum for which the 13% tax will be deducted. On whose form you indicate specifically the income from the skincare business, where you deducted wages or hundreds by position, or income from the rental of non-disabled vehicles, a car, you need to raise contracts and how many specifically deducted protect how much tax is required from the skin payment to income in addition, and In the line paid, put down the payment of the tax, as it was created in those enterprises where income was collected, at the bottom of the form you indicate the lobby amount from all the income withdrawn and the collected tax, as well as paid. everything is filled out from other sections of the declaration with 2-PDFO and + depending on what you return 13%. And so it’s just arithmetic: total income minus insurance * by 13%. write more energetically in what the PDF task 2 helped, write

Vikonati rozrakhunki with tax income fіz.

Please show us how to remember in the Tax Declaration in Section 1 (Determination of the tax base and sum up the tax on income,

What kind of declaration are you writing about?

I'm impersonal.

In the meantime, I give an ORDER dated January 23, 2005. N 153n MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION ABOUT CERTIFIED FORMINAL LEGAL DECLARATIONS FOR FILING ON INCOME PHYSICAL PHYSICAL PHYSICAL PHYSICAL PHYSICAL PHYSICAL IZICHNIKH PHYSICIST LINE I'm glad to read it here http://base.consultant.ru/cons/cgi/onlin...

Since in section 070 it is written like income, and in section 070 you write expenses, then subtract one from the other!

What's stupid there?

:) Are you sure that in 060 and 070 the numbers are the same?

It’s important to check three times for car sales, because instead of removing the main tax payment, you can change the amount

Absolutely true!

You can change the amount, you can always indicate that you apparently sold your car for 3 kopecks.

Podatkovu? It’s possible... It’s also possible to “earn” a KK status in this way... So, you make a walkie-talkie, so you can do it!

In what areas is the sum of the river income not eligible?

- behind the scenes!!

The tax is not applied to the amount of the applications for recovery.

Be sure to thoroughly clean the installed lid.

what kind of income???everything is taxed, 13% salary.... and the tax for luxury has not yet been introduced!

Only aid workers are not compliant... well, it’s true, Victoria wrote about the non-compliance with health care for children, which is a borderline amount of money - to marvel at

regulatory documents !!! Income from other categories of individuals was collected through the payment of a tax, possibly a sum.

Such income is important socially oriented and directly stimulates the development of growing and commercial activities.

Also, the substructures for the output of PDF can be divided into a number of subtypes:

1. Socially oriented:
social payments (pension, compensation or one-time payments, assistance, etc.);
incentive payments (payments to donors, incentive payments for participation in transactions, assistance to government agencies, etc.);
encouragement of charity and volunteering;

desire for certain categories of socially vulnerable people (for example, veterans).

2. Significant in the development of “depressive” areas:
the history of a special rural dominion;

benefits from banking and investment services.

Art.

217 of the Subsidiary Code contains approximately 80 points (some of them have a new serial number and are subdivided by the index to a new one), in which substitutions have been established that generate income for individuals through the payment of PDF.

The number of them changes almost immediately due to the introduction of new substructures, cutting off earlier ones, completing the term of those that were installed for the previous period.

Let's take a look at how you can't completely agree with the points that should be included before Art.

217 Tax Code of the Russian Federation. .

Transfer of income that is not subject to PDF

The following income is exempt from payment of PDF:

1. Government assistance, in addition to payments through temporary unavailability until the end of the illness or to look after the sick child for an hour.
The culprits are to pay in connection with unemployment, as well as help in connection with vagrancy and canopies.

Read the report on how to comply with PDF and maternity payments, read the statistics
payment of severance pay, compensation to the company's warehouse warehouse for more than three times the monthly salary (six times for those working on the Last Night), the average monthly salary before work;
the death of state servicemen or military servicemen at the end of their service obligations;
advanced professionalism of doctors;
in accordance with labor obligations, including training and when moving for work to another location.

The limit when paying for additional payments arising from the PDF document is 700 rubles.

for the extraction of the Russian Federation and 2,500 krb. .

equivalently behind the cordon.

In this case, it is necessary to submit all packaged expenses for the hour of recovery, as documented: travel to the place of destination, airport taxes, expenses to the station (airport), transportation of luggage, rental of accommodation, telecommunication services, in case of cancellation of a foreign passport, commission.

Including travel expenses are not deductible, since the actual departure/return dates associated with the official trip are not included in the dates assigned to the order for work.

However, since such kindness is essential, the tax will have to be wasted.

Read about the most common types of benefits in the report from the statistics.

Are you entitled to alimony payments?

Food, which is supported by alimony income taxes, favors wealthy citizens, and the Tax Code provides a clear indication of this.

Subject to clause 5 of Art.

217 of the Tax Code, alimony, which belongs to individuals who pay taxes, is not subject to the PDF. The rationale for such a diet is due to the fact that the removal of alimony can lead to a wider type of income for separated families. Alimony is reduced (voluntarily paid) from income that is “cleaned” from taxes, and from those for which the tax has already been reduced.

What has changed in the contributed income from the sale of non-russet materials since 2016?

Since 2016, the payment of the income of the population to the PDF for the sale of mines is regulated by new rules.
This is due to the appearance of the Tax Code

new statistics

217.1 and by changing the text of clause 17.1 of Art.
privatized lane;
non-deafness, taken away from the contract of pre-natal care of the deceased.

In other cases, income from the sale of non-russiness is made up of the payment of the PDF after the five-fold term of water supply (Clause 4 of Article 217.1 of the Tax Code of the Russian Federation).

Particular respect is given to the quality of the indestructibility that is being sold.

If the sale price appears to be less than the cadastral property, then the tax base will be calculated as the cadastral property for the initial sale, multiplied by 0.7.

The fault is due to the rules of warehouse sales of objects for which cadastral property was not assigned (clause 5 of Article 217.1 of the Tax Code of the Russian Federation).

The right of the subjects of the Federation has been introduced to make decisions about the shortening of the 5-line term of volodynia, which makes it possible to generate income from the sale of non-fragility from the PDF, and to reduce the coefficient so that stagnation It is calculated up to the cadastral varnishment to determine the tax base when selling the property at a price lower than cadastral property (clause 6 of article 217.1 of the Tax Code of the Russian Federation). .

The innovations are limited to those objects that have been approved by the authority of the tax payer since 01/01/2016.

For a mine added earlier than 2016, the old rules for the determination of non-russiness in the PDF are in force: 3-point term of water and the number of dates of the basis for supplying the price of sale and cadastral registration ї vartosti.

Read the report on the staleness of the established rules due to the fate of the violation of the right to power in the statistics
How much of the income of foreigners is not subject to taxation?
At the station

215 of the Tax Code reinsures the income of foreigners, which is not subject to the PDF.

It is clear to them:

The relevant legislation transfers a significant amount of income to the Physosib through the submission of PDF to a number of outlets.

The greatest flow of such episodes occurs at the station. 217 (for Russians) and Art. 215 (for foreign citizens) of the Tax Code.

Most of the positions that contribute to the income of Russians are related to the social orientation of their income (state aid, compensation payments, pensions, child payments, maternity assistance).

The income also extends to the income of rural and special auxiliary states, income from the sale of forest gifts and trophies.

Since 2016, the submission of the PDF under the hour of sale of the indestructible mine has been interpreted in a new way.

The boundary terms of the location of this lane have been changed by the authorities of sellers.

In addition, there was a link between the price of the sale of the mine and the cadastral valuation for the situation of the sale of the object at a price, lower, lower

cadastral assessment

, and in the regions of the Russian Federation the right was granted to change the main boundary term and reduce the coefficient for the division of the tax base according to the cadastral property.

When paying pennies to buyers who returned the goods (they were employed as workers, servants), you need to knock out a check from the “return to receipt” sign.

The amount of income that is deducted is the difference between the deducted amount of income in general for the period of a specific payment and the amount for which the payment has changed the tax base with PDF (for example, if given by the employer in the “children”, mines or social PDF- vidrahuvan).

If an individual declares his income for which he is required to pay the PDF (for example, income from renting out an apartment), then, as a rule, the amount of income that is subordinated is equal to the amount deducted for the income (page 070 of Sheet A ).

If the PDF from the income of the “physicist” is completely wiped out by the tax agent, and this physicist creates a 3-PDFO using the method of removing and reversing the tax, then the amount assigned to the income in the 3-PDFO is less than the legal amount and lost income.

The amount of taxable income in 3-PDFO: which units are included?

This amount must be expressed in rubles and kopecks, so there is no need to round it up to rubles.

And also individuals who are not residents of the Russian Federation, but who receive income from Russia.

The object of the PDF submission (Article 209 of the Tax Code of the Russian Federation) is obviously the income that is withdrawn:

from the Russian Federation, regardless of who is taking it away (resident of the federation;
from the borders of Russia, as he is a resident of the Russian Federation.

Podatkova base

The tax base with PDF (Article 210 of the Tax Code of the Russian Federation) covers all income of the tax payer, which is taken from them in kind or in penny form, as well as from the appearance of material benefits.

The tax base does not include losses from the income of an individual, which were determined by decisions of the court and other bodies that may be entitled to do so.

The tax base is formed exclusively for each type of income, depending on the official tax rates.

The filing period with the PDF is assigned to Article 216 of the PC of the Russian Federation and is equal to one calendar rotation.

Sum PDF

The basic tax rate is 13%.

Also, the rate for all types of income varies from the standard rate.

Such income includes:
prizes and winnings, which the payer receives by taking part in games, competitions and other entries in an amount exceeding 4 thousand rubles (35%);
the amount of savings on the deposits when the physical person withdraws the credit sums.
For positions in rubles, the lending base is calculated as the difference between the insurance premiums under the contract and the rate 9%;
In addition to these material benefits, which were clawed back for the repayment of loans, actually spent on the addition of a living room, apartment or new apartment (35%);
dividends withdrawn by non-residents of the Russian Federation as shares in the activities of Russian organizations (15%);

direct income of non-residents of the Russian Federation (30%).

Pilgi zi pay PDF files are available from the PDF tax hydration

Simpler than it seems, tse suma, .
The tax-based income of individuals is of the following type:
standard;
maynovi;

social;

professional

A physical person can immediately remove a few additional hydration measures.

At the time of payment of the PDF, the taxes are calculated, then the income is withdrawn from the total amount, and the tax is then paid.

How to fill out a declaration for PDF verification at the time of purchase of an apartment: Application

What is not subject to PDF
Extended to Article 217 of the Tax Code of the Russian Federation, this is due to the entire transfer of income, which does not qualify for PDF compliance.
We will not provide the entire list here, but we will highlight only the options that are most common.
So, why don’t you submit to the PDF:
State aid, payment and compensation, which are paid in accordance with the law.
This also includes workers from unemployment, unemployment and poverty.
State and labor pensions, which were recognized in the order established by the legislation of the Russian Federation.
Compensation payments are based on decisions of local self-government bodies.
Grants, which are given for the promotion of education, science, culture and mysticism in the Russian Federation by Russian and foreign organizations, apparently go to the level of the Russian Federation.
Foreign, international and Russian awards for outstanding achievements in technology, science, education, literature, culture and mysticism.
The sum has a natural and penny-like appearance, as the tax payer takes away as an inheritance of the gift.

Here you can clarify certain points.

The PDF is not associated with gifts, except for the loss of the gift of transport facilities, permanent land, shares, shares, shares.

There are still a lot of other income items that are not covered by the PDF.

Individual entrepreneur and PDF

Why pay IP PDF?

Nutrition is more complex, and here everything lies in the nuances. First of all, the tax payment system. An individual entrepreneur who pays taxes from UTII, PSN and USNO does not pay income taxes from income withdrawn from activities in a special tax regime.

If the individual entrepreneur is on OSNO, he must pay PDF for the bags.

In other words, an individual entrepreneur overinsurances the PDF not only for himself, but for his hired employees (in some cases, if necessary).

Ale, since it was already designated as a thing, the food is more ambiguous.

If you are an individual entrepreneur, you have been denying the income that is subject to the laws of the Russian Federation, and not in the main type of activity, then the PDF for your they have to pay.

But such income can be buti sum, won for sales

transport department

chi indestructibility.

What is the PDF budget classification code?

The main changes to the PDF in 2016 stem from the fact that a new form of regulation – 6-PDFO – will be introduced today.

This declaration may contain information about the income of workers, as well as about the payment of taxes.

It is due no later than the last working day of the month following the quarter.

If the applicant fails to submit Form 6-PDFO in a timely manner, a fine of 1,000 rubles will be imposed;

In addition, the fiscal authorities have the right to block your current document if the 6-PDFO has not been issued after 10 days.

If the income is daily, then it is all obligatory, with zeros assigned in all columns. Another significant change is for those who work with 25 individuals: they now need to submit information in electronic form. If the applicant does not lose the tax, it is obligatory to notify the fiscal authority: this information must be submitted using a special form 2-PDFO up to 1 month (previously the term filing was up to 1 month).

Well, the most significant change is faced by entrepreneurs who work on patents and UTII: previously they wrote down the information on the 2-PDFO form in order to carry out their activities, but now they will need to Carry out a filing inspection at the place of registration.

It will be necessary to bring it there

new form

6-PDFO

Terms of payment and payment in 2017
The regulation of the PDF in 2017 is planned to follow the same procedure as in 2016.
You must register with the department of the Federal Tax Service of the Russian Federation for your place of residence no later than May 2, 2017.