Art. 228 Tax Code of the Russian Federation (2017): questions and answers

Who should transfer personal income tax to the budget?

In paragraph 1 of Art. 228 of the Tax Code of the Russian Federation provides a detailed list of citizens who are obliged to independently calculate and pay personal income tax. This applies to the following categories of payers:

Citizens who benefit according to contracts: labor, civil servants, hiring, lease. However, the source of income should not be recognized by the tax agent.
Persons who received profit from the sale of their own property.
Tax residents of the Russian Federation whose source of income is outside the country.
Employees whose personal income tax for some reason was not withheld by their direct employers.
Holders of winnings from a lottery or other gambling games, excluding winnings from bookmakers or sweepstakes.
Heirs of authors who receive compensation for their work.
Citizens who received material profits as gifts.
Persons who have profit in the form of cash for property allocated in non-profit organizations to replenish the target capital.

For more information about what income taxes are paid on, read the article “Personal Personal Income Tax (Personal Income Tax) in 2015-2016.”

Clause 1 Art. 228 Tax Code of the Russian Federation

It establishes the categories of persons and the rules by which they calculate mandatory budget payments. The tax calculation procedure applies to individuals. Citizens make calculations and payments:

From remunerations issued to them from other individuals, as well as organizations that do not have the status of agents. Payers receive these amounts in accordance with labor and civil law agreements, rental agreements or leases of any material assets.
From funds received from the sale of owned property, as well as from the sale of property rights. The exception is the cases established in clause 17.1 of Art. 217, when income is not subject to taxation.
From funds received from sources located outside the country. This provision applies to residents of the Russian Federation, except for military personnel specified in Art. 207 (clause 3) Tax Code.
From amounts from which personal income tax was not withheld by agents upon receipt. The exception is cases when information about such income was provided according to the rules established by Articles 226 (clause 5) and 226.1 (clause 4).
From the amounts of winnings received from the organizers of gambling and lotteries. The exception is funds paid out in betting and bookmakers.
From the amounts received by citizens as heirs (successors) of the authors of works of art, literature, science, inventions, industrial designs, utility models.
From income provided in kind and cash by individuals who do not have individual entrepreneur status, as a gift. The exception is the cases recorded in Article 217 (clause 18.1).
From income received in the form of the cash equivalent of real estate or securities provided to increase the target capital in non-profit organizations according to the rules provided for by Federal Law No. 275. The exceptions are the cases specified in paragraph. 3 clause 52 of norm 217 of the Code.
Read also: What is a Pension Fund number and how to find it out yourself

When should tax be paid in accordance with Article 228 of the Tax Code of the Russian Federation?

Taxpayers who are recipients of income in respect of which they are required to file a declaration must pay personal income tax at their place of residence no later than July 15 of the year following the one in respect of which the declaration was filed (Clause 4 of Article 228 of the Tax Code of the Russian Federation).

A different deadline is established for tax payment by those individuals for whom the tax agent was unable to withhold the tax in whole or in part. The tax agent submits information that the tax has not been withheld to the Federal Tax Service. And based on this information, the tax authority sends a payment notice to the individual. The tax on such a notice must be paid no later than December 1 of the year following the year in which the tax agent was unable to withhold the tax (clause 6 of Article 228 of the Tax Code of the Russian Federation).

Read about what is changing in the notification form from 2022 in the material “The Federal Tax Service has updated the tax notification form for individual payers.”

Special instructions

Rule 228 of the Tax Code of the Russian Federation instructs the payer to take into account the personal income tax withheld by the agent from his income when calculating. It should be remembered that losses that an individual incurred in previous periods cannot be taken into account in calculations to reduce the basis. Drawing up a declaration is the responsibility of the citizen. It is provided to the Federal Tax Service division according to the rules of norm 229 of the Code. Article 228 of the Tax Code of the Russian Federation establishes the deadlines within which the subject is obliged to make the deduction. Payment is made at the place of residence to the control body with which the citizen is registered. In accordance with norm 228 of the Tax Code of the Russian Federation, deductions are made no later than July 15 for the previous period.

In what situations should a personal income tax declaration be submitted to the INFS?

When calculating taxes independently, the declaration is submitted by citizens who have received any income listed in paragraph 1 of Art. 228 Tax Code of the Russian Federation. Other payments from tax agents do not require additional declaration.

To learn about which declaration form you need to use for the 2016 report, read the material “The new 3-NDFL is ready.”
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Article 228

The provisions of subparagraph 3 of paragraph 1 of Article 228 as amended by Federal Law No. 216-FZ of July 24, 2007 apply to legal relations that arose from January 1, 2007.

3) individuals - tax residents of the Russian Federation, with the exception of Russian military personnel specified in paragraph 3 of Article 207 of this Code, receiving income from sources located outside the Russian Federation - based on the amounts of such income; (as amended by Federal Law No. 216-FZ dated July 24, 2007)

The total amount of tax payable to the relevant budget is calculated by the taxpayer taking into account the amounts of tax withheld by tax agents when paying income to the taxpayer. At the same time, losses from previous years incurred by an individual do not reduce the tax base.

Third. We have already noted more than once that drug addiction is a disaster, a serious, intractable disease. And quickly, as they say, overnight, you can’t overcome it at once. Therefore, it is important to improve the system of providing medical care to drug addicts, continue to equip medical drug treatment organizations with modern equipment, strengthen their human resources, and introduce advanced techniques that make it possible to identify the disease in the early stages, when assistance is timely and most effective.

Of course, one of the priority areas is the continuation of a tough, uncompromising fight against the drug business through law enforcement agencies and intelligence services. The results and indicators here should be significantly higher than what we have today. Therefore, it is no coincidence that I especially want to dwell on these issues. We talk about this constantly at the annual extended boards of the relevant departments.

executed in rubles and arising as a result of a transaction recognized as controlled in accordance with clause 2 of Art. 105.14 of the Tax Code of the Russian Federation (between two tax residents of the Russian Federation) - from 0% to 180% of the Central Bank key rate;
executed in rubles for transactions not specified in clause 2 of Art. 105.14 of the Tax Code of the Russian Federation - from 75% to 180% of the key rate of the Central Bank of the Russian Federation;
issued in foreign currency:
from 0% to the EURIBOR rate in euros increased by 7 percentage points;
from 0% to the SHIBOR rate in Chinese yuan increased by 7 percentage points;
from 0% to sterling LIBOR increased by 7 percentage points;
from 0% to LIBOR in the relevant currency increased by 5 percentage points;
from 0% to USD LIBOR increased by 7 percentage points.

Changes have also been made to the electronic formats of the declaration and information from the books of purchases and sales, invoice journals, and the procedure for filling out the declaration. In particular, the list of transaction codes has been expanded and the names of individual pre-existing codes have been adjusted.

Tax Code of the Russian Federation 2022 Art. 228 p. 123 and Art. 229

The amount of the corresponding penalties is paid in addition to the amounts of tax or fee due for payment and regardless of the application of other measures to ensure the fulfillment of the obligation to pay a tax or fee, as well as measures of liability for violation of legislation on taxes and fees... The penalty for each day of delay is determined as a percentage of the unpaid amount tax or fee. The interest rate of the penalty is assumed to be equal to one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time. 2. Article 122 of the Tax Code of the Russian Federation, non-payment or incomplete payment of tax (fee) amounts as a result of underestimation of the tax base, other incorrect calculation of tax (fee) or other unlawful actions (inaction) entails a fine in the amount of 20 percent of the unpaid amount of tax (fee) . In the case of an intentional act - a fine in the amount of 40 percent of the unpaid tax (fee). If, during a calendar year, a foreign individual ceases activities, income from which is subject to taxation in accordance with Articles 227 and 228 of this Code, and leaves the territory of the Russian Federation, a tax return on income actually received during the period of his stay in the current tax period on territory of the Russian Federation must be presented to them no later than one month before leaving the territory of the Russian Federation. Payment of additional tax accrued on tax returns, the procedure for submission of which is determined by this paragraph, is made no later than 15 calendar days from the date of filing such a declaration. 4.

A property tax deduction is provided: 1. The procedure for providing a property deduction when purchasing housing 1. When determining the size of the tax base (for personal income tax), the taxpayer may be provided with a property tax deduction in the amount of expenses actually incurred by the taxpayer (Article 220 of the Tax Code of the Russian Federation):

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Changes to Article 228 of the Tax Code of the Russian Federation

Article 228 of the Tax Code of the Russian Federation as amended for 2022 with comments

- calculate the amount of personal income tax as corresponding to a particular tax rate (see the commentary on the size of the taxable income to Article 216 of the Tax Code) as a percentage of the tax base for the specified income;

06 Apr 2022 semeiadvo 1644

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