Do you think you are Russian? Were you born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is wrong.

Are you actually Russian, Ukrainian or Belarusian? But do you think that you are a Jew?

Game? Wrong word. The right word"imprinting".

The newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is characteristic of most living creatures with vision.

Newborns in the USSR saw their mother for a minimum of feeding time during the first few days, and most time we saw the faces of the maternity hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. The technique is wild in its essence and effectiveness.

Throughout your childhood, you wondered why you lived surrounded by strangers. The rare Jews on your way could do whatever they wanted with you, because you were drawn to them, and pushed others away. Yes, even now they can.

You cannot fix this - imprinting is one-time and for life. It’s difficult to understand; the instinct took shape when you were still very far from being able to formulate it. From that moment, no words or details were preserved. Only facial features remained in the depths of memory. Those traits that you consider to be your own.

System and observer

Let's define a system as an object whose existence is beyond doubt.

An observer of a system is an object that is not part of the system it observes, that is, it determines its existence through factors independent of the system.

The observer, from the point of view of the system, is a source of chaos - both control actions and the consequences of observational measurements that do not have a cause-and-effect relationship with the system.

An internal observer is an object potentially accessible to the system in relation to which inversion of observation and control channels is possible.

An external observer is an object, even potentially unattainable for the system, located beyond the system’s event horizon (spatial and temporal).

Hypothesis No. 1. All-seeing eye

Let's assume that our universe is a system and it has an external observer. Then observational measurements can occur, for example, with the help of “gravitational radiation” penetrating the universe from all sides from the outside. The cross section of the capture of “gravitational radiation” is proportional to the mass of the object, and the projection of the “shadow” from this capture onto another object is perceived as an attractive force. It will be proportional to the product of the masses of the objects and inversely proportional to the distance between them, which determines the density of the “shadow”.

The capture of “gravitational radiation” by an object increases its chaos and is perceived by us as the passage of time. An object opaque to “gravitational radiation”, the capture cross section of which is larger than its geometric size, looks like a black hole inside the universe.

Hypothesis No. 2. Inner Observer

It is possible that our universe is observing itself. For example, using pairs of quantum entangled particles separated in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, reaching its maximum density at the intersection of the trajectories of these particles. The existence of these particles also means that there is no capture cross section on the trajectories of objects that is large enough to absorb these particles. The remaining assumptions remain the same as for the first hypothesis, except:

Time flow

An outside observation of an object approaching the event horizon of a black hole, if the determining factor of time in the universe is an “external observer”, will slow down exactly twice - the shadow from the black hole will block exactly half possible trajectories"gravitational radiation". If the determining factor is “ internal observer", then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for viewing from the side.

It is also possible that these hypotheses can be combined in one proportion or another.

When calculating the tax base in accordance with paragraph 3 of Article 210 of this Code, the following categories of taxpayers have the right to receive professional tax deductions: 1) taxpayers specified in paragraph 1 of Article 227 of this Code - in the amount of expenses actually incurred by them and documented expenses directly related to with income generation. In this case, the composition of these expenses accepted for deduction is determined by the taxpayer independently in a manner similar to the procedure for determining expenses for tax purposes established by the chapter “Organizational Income Tax.” Amounts of property tax for individuals paid by taxpayers specified in this subparagraph are accepted for deduction if this property is the object of taxation in accordance with the articles of the chapter “Property tax for individuals” (with the exception of residential houses, apartments, dachas and garages), is directly used for the implementation entrepreneurial activity. If taxpayers are unable to document their expenses related to activities as individual entrepreneurs, a professional tax deduction is made in the amount of 20 percent total amount income received by an individual entrepreneur from business activities. This provision does not apply to individuals carrying out entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs; 2) taxpayers receiving income from the performance of work (provision of services) under civil contracts - in the amount of expenses actually incurred by them and documented expenses directly related to the performance of these works (provision of services); 3) taxpayers receiving royalties or remuneration for the creation, performance or other use of works of science, literature and art, remuneration to the authors of discoveries, inventions and industrial designs, in the amount of actually incurred and documented expenses. If these expenses cannot be documented, they are accepted for deduction in the following amounts: The text of the table is presented in the GARANT System for the purposes of of this article Taxpayer expenses also include amounts of taxes provided for by the legislation on taxes and fees for the types of activities specified in this article (except for personal income tax), accrued or paid by him for the tax period in established by law on taxes and fees, the procedure, as well as the amount of insurance contributions for compulsory pension insurance, insurance contributions for compulsory health insurance, accrued or paid by him for the corresponding period in the manner established by the legislation of the Russian Federation. When determining the tax base, expenses confirmed by documents cannot be taken into account simultaneously with expenses within the established standard. Taxpayers specified in this article exercise the right to receive professional tax deductions by submitting a written application to the tax agent. In the absence of a tax agent, professional tax deductions are provided to taxpayers specified in this article when filing a tax return upon completion of tax period. The specified expenses of the taxpayer also include the state duty, which was paid in connection with his professional activities.

Legal advice under Art. 221 Tax Code of the Russian Federation

Anna Mironova

Hello, my husband is a contract soldier. Please tell me if there are any tax deductions for the military. In addition to the standard child deduction.

Nikita Tereshchenko

what is article 221 and what does it say?

• Question answered over the phone

Alexandra Davydova

Is a standard personal income tax deduction provided for the employee himself?

• Question answered over the phone

Tatyana Molchanova

Salary is lower living wage, if the law exempts you from paying personal income tax?

• Lawyer's answer:

  Salaries below the subsistence level are subject to personal income tax general procedure There are no provisions in the Tax Code to exempt wages below the subsistence level from personal income tax. Therefore, tax is withheld from such income in the general manner - at a rate of 13 percent. The Moscow Office of the Federal Tax Service of Russia recalled this in its recently published letter dated September 24, 2009 No. 20-14/3/099660@. Tax breaks for people earning wages below the subsistence level are standard. These are various tax deductions provided for by But about complete liberation The Tax Code says nothing about personal income tax on such income.

Karina Pugacheva

Should a disabled childhood entrepreneur pay taxes if he does not have an income of 100,000 rubles?

• Yes. The tax rate is set at 13%. For income for which a tax rate is provided, the tax base is determined as the monetary value of such income subject to taxation, reduced by the amount...

Alena Konovalova

What are the accounting and tax records of a notary if there are hired employees? He's on OSNO, isn't he? Please describe!

• Lawyer's answer:

  Notaries are not on OSNO. In accordance with subparagraph 2 of paragraph 1 of Article 227 of the Code, notaries of the South-Western Administrative District (South-Western Administrative District) dealing with private practice, calculate and pay personal income tax based on the amounts of income received from such activities...

Victoria Alexandrova

When concluding a contract, personal income tax is charged. Can I apply for a tax deduction for this contract? Please indicate articles that I can refer to during a conversation

• Lawyer's answer:

  From this point of view, a work contract is no different from a regular employment contract. The employer is also obliged to calculate, withhold and transfer personal income tax from this income. This is absolutely clear from subparagraph 6 of paragraph 1 of Article 208 of the Tax Code “For the purposes of this chapter, income from sources in the Russian Federation includes .... remuneration for the performance of labor or other duties, work performed, service rendered” - payment for work under a contract is undoubtedly refers to such remuneration. Accordingly, the employer is obliged to impose personal income tax on this income. Next we discuss - are you a citizen of Russia? Have you been living in the Russian Federation for more than 6 months in a row? If yes, you are a tax resident. Therefore, your tax rate on this type of income is 13%. This is from the provisions of paragraph 1 of Article 224 of the Tax Code. If you pay personal income tax, taxed at a rate of 13% (and it is you who pay it - the employer is simply an intermediary in this matter), then taxable income must be determined taking into account the deductions established. This is the rule established by Article 210 of the Code, namely paragraph 3: “For income for which the tax rate established by paragraph 1 of Article 224 of this Code is provided, the tax base is determined as the monetary expression of such income subject to taxation, reduced by the amount of tax deductions , provided for in Articles 218 - 221 of this Code... ". And finally: standard tax deductions (for yourself - 400 rubles and for a child - 1000 rubles) are established precisely by Article 218 of the Tax Code and, therefore, must be applied when calculating taxable income (see rule above). We conclude: based on the rules of Chapter 23 of the Tax Code “Income Tax for Individuals” (all the articles listed above come from it), the employer is obliged to calculate, withhold and transfer personal income tax on income paid under a contract, and provided that the rate is used 13%, - apply to this income all established by law deductions. Therefore, you can safely submit an application for standard deductions to the accounting department.

Zhanna Volkova

What is the personal income tax deduction for a notary in 2011 with two minor children?

• Lawyer's answer:

  For the income of a private notary of the ZelAO, for which a tax rate of 13% is provided, the tax base is determined as the monetary value of such income subject to taxation, reduced by the amount of standard and professional tax deductions provided for. from January 1 to December 31, 2011 inclusive, tax deductions will be: 1000 rubles. - for the first child; 1000 rub. - for the second child; 3000 rub. - for the third and each subsequent child; 3000 rub. - for each child if the child under 18 years of age is a disabled child or a student full-time training, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II; In addition, in 2011, a deduction of 400 rubles per month was provided for the notary himself until his total income reached 40,000 rubles. From January 1, 2012, deductions for the first and second child were increased to 1,400 rubles. The possibility of a single parent receiving a double deduction is retained. As before the amendments, the deduction will be valid until the month in which the taxpayer’s total income from the beginning of the year exceeds RUB 280,000.

Galina Fedotova

Please help me solve the problem! URGENTLY! TAXATION!

Ilya Korobov

How does individual entrepreneur pay personal income tax? What is the tax calculated on and when is it paid? "An individual entrepreneur is a payer of personal income tax if, by the nature of his activity, he is not a payer of the unified taxes of the simplified tax system, UTII, unified agricultural tax (. In addition, if an individual entrepreneur is also an employer, then he is obliged to perform the functions of a tax agent in regarding the calculation and payment of income tax from their employees" it’s clear about the employer that they have to pay 13% on employees’ salaries. But I have problems with the first sentence. As I understand it, if I’m on the simplified tax system, let’s say 6%, then I’m fine At the end of the year, you only need to pay this 6% of income, but I don’t pay personal income tax, do I understand correctly, and if I don’t have employees, then I can completely forget about personal income tax?

• Lawyer's answer:

  Just like everyone else, it is mandatory for hired workers to withhold and transfer to the budget on the day the income is paid. An individual entrepreneur is a payer of personal income tax if, by the nature of his activity, he is not a payer of the unified taxes USN, UTII, Unified Agricultural Tax (USN). In addition, if an individual entrepreneur is also an employer, then he is obliged to perform the functions of a tax agent in relation to the calculation and payment of income tax from his employees. See http://www.audit-it for the terms and procedure for calculating and paying personal income tax by individual entrepreneurs. ru/articles/account/a84/45677.html The object of personal income tax is income from business activities received by the taxpayer in the tax period. These incomes can be: in financial terms in kind in the form of material benefits. When carrying out business activities, an individual entrepreneur is considered as income. subject to taxation in accordance with Article 227 of the NKRF, as well as all other profits that he received as a private individual. The tax base is determined separately for each type of income, for which different personal income tax rates are established: 13%, 35%, 30% and 9% in accordance with Article 224 of the Tax Code. Tax base and tax deductions for personal income tax for individual entrepreneurs Individual entrepreneurs have the right to reduce their tax base regardless of the amount of profit actually received by the amount tax benefits provided for by Chapter 23 of the Tax Code of the Russian Federation. Tax deductions are provided only for those incomes that are subject to personal income tax at a rate of 13%. The procedure for accounting for professional tax deductions applied in connection with the activities of private entrepreneurs is set out in Article 221 of the Tax Code of the Russian Federation. To calculate the tax base for personal income tax paid by individual entrepreneurs, accounting data from the book of income, expenses and business transactions is used. The accounting procedure was approved by order of the Ministry of Finance of the Russian Federation N 86n, Ministry of Taxes of the Russian Federation N BG-3-04/430 dated August 13, 2002. In accordance with it, individual entrepreneurs must ensure the completeness, continuity and reliability of accounting for all income received, expenses incurred and business transactions when carrying out business activities and activities carried out by private notaries. Everything that is written above applies only to OSNO Yes, if OSNO, then you do not pay personal income tax!! YES, IF THERE ARE NO HIRED EMPLOYEES AND YOU HAVE 6%, THEN YOU CAN REALLY FORGET ABOUT NDFL. You have to pay 6% quarterly. Until December 31, 2012. pay 17,208 rubles to the Pension Fund and by this amount you can reduce (by 100%) the single tax for the year

Margarita Kuznetsova

The salary was calculated incorrectly. I recently got a job. The salary was calculated incorrectly - standard tax deductions - zero! Tell me what tax deductions and in what amount I am entitled as an employee (I have one child).

• Lawyer's answer:

• Vyacheslav Tatyanichev

  A foreign employee works for an organization, can he claim a standard child tax deduction? The employee is not a tax resident of the Russian Federation and is applying for citizenship,

  • Lawyer's answer:

    No, he can not. Art. 210 of the Tax Code of the Russian Federation considers the procedure for forming the tax base for personal income tax, which directly states “... For income in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is provided, the tax base is defined as the monetary expression of such income subject to taxation, reduced by the amount of tax deductions provided for in Articles 218-221 of this Code, taking into account the specifics established by this chapter." Standard deductions, including for children, are provided for in Art. 218 Tax Code of the Russian Federation. Clause 1 Art. 224 of the Tax Code of the Russian Federation provides for the application of a tax rate of 13%. Thus, standard tax deductions apply only to income taxed at a rate of 13%. Foreign citizen who is not a resident of the Russian Federation, when taxing income, uses a rate of 30% (established by clause 3 of Article 224 of the Tax Code of the Russian Federation). Therefore, he cannot claim the standard child tax credit. The situation will change when he becomes a tax resident of the Russian Federation.

Yuri Sergienko

How is personal income tax considered for individual entrepreneurs and what is recognized as their salary?

• Lawyer's answer:

  Individual entrepreneurs, as well as commercial firms, are recognized as independent payers of taxes and fees established by Russian tax legislation. If individual entrepreneurs use the so-called common system taxation, then they are recognized as payers of personal income tax (hereinafter - personal income tax). If, by the nature of his activity, he is registered in in the prescribed manner an individual entrepreneur is not subject to the payment of a single tax on imputed income, and does not enjoy the right to apply a simplified taxation system, then in terms of his business income he is recognized as an independent payer of personal income tax, the procedure for calculation and payment of which is determined by Chapter 23 “Tax on personal income” of the Tax Code of the Russian Federation . For reference: if, when conducting business, an individual entrepreneur uses hired labor, then when paying income to other individuals, he is recognized as a tax agent for personal income tax, as indicated by. The specifics of calculating personal income tax by individual entrepreneurs are determined by Article 227 of the Tax Code of the Russian Federation, according to which the calculation and payment of taxes is carried out by a businessman only on the income received by him from doing business. At the same time, the object of taxation on the basis of Article 210 of the Tax Code of the Russian Federation is all income of an individual entrepreneur, received by him both in cash and in kind, or the right to dispose of which he has acquired, as well as income in the form of material benefits, determined in accordance with Article 212 Tax Code of the Russian Federation. A similar conclusion follows from Letter of the Ministry of Finance of the Russian Federation dated 06/03/2010 N 03-04-05/3-308. When taxing, an individual entrepreneur takes into account both income received directly from business activities, subject to taxation in accordance with Article 227 of the Tax Code of the Russian Federation, and all other income that he received as an ordinary individual, outside the framework of doing business. It follows from the provisions of Chapter 23 of the Tax Code of the Russian Federation that the tax base is determined by an individual entrepreneur separately for each type of income for which different tax rates are established. We remind you that today, in addition to the general tax rate of 13%, Article 224 of the Tax Code of the Russian Federation provides for several special tax rates, namely: 9, 15, 30 and 35%. At the same time, it follows from Article 224 of the Tax Code of the Russian Federation that the entrepreneurial income of a merchant is taxed at the general tax rate. Paragraph 3 of Article 210 of the Tax Code of the Russian Federation determines that the tax base for income taxed at a rate of 13% is determined as the monetary value of such income reduced by the amount of tax deductions provided for, taking into account the specifics established by Chapter 23 of the Tax Code of the Russian Federation. Due to this, individual entrepreneurs have the right to reduce their tax base for personal income tax by: - ​​standard tax deductions provided for in Article 218 of the Tax Code of the Russian Federation; - social tax deductions provided for in Article 219 of the Tax Code of the Russian Federation; - provided for in Article 220 of the Tax Code of the Russian Federation; - tax deductions when carrying forward losses from transactions with securities and transactions with financial instruments forward transactions provided for in Article 220.1 of the Tax Code of the Russian Federation; - professional tax deductions provided for in Article 221 of the Tax Code of the Russian Federation.

Alina Matveeva

Sick leave and standard deductions. I was sick all month. There were always deductions for wages, but the accountant did not provide them for sick leave, he says that if there had been a salary this month, there would have been, but when for the whole month only benefits on the sick leave sheet are not provided. I think her opinion is wrong, because... Personal income tax is taken from a non-income sheet, which means there should be a benefit in the form of deductions. AM I RIGHT OR WRONG???

• Lawyer's answer:

  Yes. Right. Think correctly. Your accountant is wrong. Lebedeva Oksana is mistaken. Personal income tax on temporary disability benefits (unlike other state benefits) is withheld regardless of the source of payment. Yes, for the first three days, temporary disability benefits are paid at the expense of the employer, and starting from the fourth day at the expense of the budget of the Social Insurance Fund of the Russian Federation. But the calculation and payment are still made by the employer. And personal income tax according to Art. 217 of the Tax Code of the Russian Federation is retained. Tax Code of the Russian Federation, Part II, Article 217. Income not subject to taxation (exempt from taxation) The following types of income of individuals are not subject to taxation (exempt from taxation): 1) state benefits, with the exception of benefits for temporary disability (including benefits for caring for a sick child), According to paragraph 1 of Art. 224 of the Tax Code of the Russian Federation, temporary disability benefits are classified as income taxed at a rate of 13%. Respectively. according to Part 3 of Art. 210 of the Tax Code of the Russian Federation for income in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is provided (i.e. 13%), the tax base is determined as the monetary expression of such income subject to taxation, reduced by the amount of tax deductions provided for in Articles 218 - 221 of this Code, Consequently, since temporary disability benefits are your taxable income, then when calculating personal income tax, in accordance with Art. Art. 210, 217, 224 of the Tax Code of the Russian Federation, the amount of personal income tax subject to withholding is calculated from the benefit minus tax deductions. You are a lousy accountant. An accountant who does not know tax laws is a time bomb for the company. In your case, he made a mistake in favor of the budget, withholding excess personal income tax from you. And another time he will make a mistake in favor of the company, by underpaying taxes to the budget, and then sanctions will be imposed on the company: fines, penalties, and if the amount is significant, then the manager and the accountant may be brought to criminal liability for tax evasion. If I were the manager, I would immediately get rid of such an accountant.

Georgy Krainyak

Sold an apartment for 3,300,000 used

• Lawyer's answer:

  In accordance with paragraph 3 of Art. 210 of the Tax Code of the Russian Federation for income in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is provided, the tax base is determined as the monetary expression of such income subject to taxation, reduced by the amount of tax deductions provided for in Articles 218 - 221 of this Code, taking into account the specifics established by this chapter. Subparagraph 1 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation (as amended in force after 01/01/2010) provides that the taxpayer has the right to receive a property tax deduction in the amounts received during the tax period from the sale of residential houses, apartments, rooms, including privatized residential premises , cottages, garden houses or land plots and shares in the said property that were owned by the taxpayer for less than three years, but not exceeding in total 1,000,000 rubles, as well as in amounts received in the tax period from the sale of other property that was owned by the taxpayer for less than three years, but not exceeding a total of 250,000 rubles. In accordance with paragraphs. 2 p. 1 art. 220 of the Tax Code of the Russian Federation, when determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive property tax deductions in the amount of actual expenses incurred for new construction or the acquisition of a residential building, apartment, room or share(s) on the territory of the Russian Federation in them, land plots provided for individual housing construction, and land plots on which the purchased residential buildings are located, or shares (shares) in them. Thus, on sheet E (page 17) of the tax return for personal income tax (format approved by Order of the Federal Tax Service of the Russian Federation dated November 25, 2010 N ММВ-7-3/654@), you must reflect the amount of income from the sale of the apartment, as well as property deduction in the amount of RUB 1,000,000. On sheet I (page 23) you must reflect the property tax deduction in connection with the acquisition new apartment(RUB 3,100,000, subject to first-time purchase). If there is no other income in a given tax period, you will not have a tax obligation to pay personal income tax (the so-called “offset” will occur). Moreover, the balance of the property tax deduction, which you can use in the next tax periods, will be 800,000 rubles.

Ilya Malyuk

When calculating personal income tax 3, is it possible to include in the column other expenses, contributions to the Pension Fund, and VAT in order to reduce the tax???

• Lawyer's answer:

  No VAT, yes, contributions to the Pension Fund of the Russian Federation. In the 3-NDFL declaration, they fall into sheet “B”. Contributions to funds reduce the tax base in the line “Other expenses” (line 090). Income received from business activities is reduced by the following tax deductions: standard () ; social (Article 219 of the Tax Code of the Russian Federation); property(); professional (Article 221 of the Tax Code of the Russian Federation). The result obtained is multiplied by 13%. The amounts of insurance premiums paid in accordance with Art. 221 of the Tax Code of the Russian Federation reduces the tax base.

Klavdiya Kuzmina

Does the information correspond to reality: individual entrepreneurs who provided financial assistance(charitable contribution) children. garden. the kindergarten is exempt from paying taxes (in the amount of financial assistance provided, not exceeding the amount of accrued taxes) with reference to the law, please. This puzzled us in the kindergarten, they say it’s better to pay the kindergarten than to the country for which I am very grateful in advance

• Lawyer's answer:

  In paragraph 4 of Art. 210NK states that for income for which other tax rates are provided (not 13%), the tax base is determined as the monetary value of such income subject to taxation. At the same time, the tax deductions provided for in Articles 218 - 221 of this Code are not applied, that is, entrepreneurs applying any tax regime other than the general one do not make any deductions, namely: Article 218. Standard tax deductions Article 219. Social tax deductions Article 220 Property tax deductions Article 221. Professional tax deductions Income transferred for charitable purposes will not be deducted if the entrepreneur is on UTII or on the simplified tax system (income) or (income minus expenses)!! !

Tatyana Sergeeva

For what expenses other than training can you receive income tax compensation? Is buying a car included in this list?

• Lawyer's answer:

  Probably we're talking about about personal income tax deductions. You can read about them in detail in the Tax Code. They are: standard (, social (Article 219 of the Tax Code), property (, professional (Article 221 of the Tax Code). All these deductions reduce the tax base for personal income tax and the amount of this reduction can be returned to the taxpayer after submitting the 3-NDFL tax return and the relevant documents , confirming each specific deduction. Most often, personal income tax amounts are returned for social deductions (training, treatment, purchase of medicines) and property (new construction or purchase of housing, repayment of interest on targeted loans (credits) received from Russian organizations or individual entrepreneurs and actually spent for new construction or purchase of housing, etc.) The purchase of cars is not included in this list.

Larisa Dmitrieva

My friend and I have a dispute. I believe that the lawyer is right in this problem, in accordance with Part 4 of Article 28 N 63-FZ. "On advocacy and the legal profession c. Who is right in this task? - During a desk audit of a lawyer’s activities, the tax inspector considered that the lawyer does not have the right to include in expenses taken into account when calculating the tax base for personal income tax, amounts paid to the trainee lawyer as salary and bonuses based on the results of the quarter.

• Lawyer's answer:

  To solve this problem, several aspects must be taken into account. Based on paragraph 1 of Article 221 of the Tax Code of the Russian Federation, lawyers who have established law offices, when calculating the tax base for personal income tax, have the right to receive professional tax deductions in the amount of expenses actually incurred by them and documented, directly related to the extraction of income. In this case, the composition of these expenses accepted for deduction is determined by the taxpayer independently in a manner similar to the procedure for determining expenses for tax purposes established in Chapter 25 of the Tax Code of the Russian Federation. According to Art. 255 of the Tax Code of the Russian Federation, the taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees provided for by the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements. In accordance with paragraph 1 of Article 252 of the Tax Code of the Russian Federation, expenses are recognized as justified and documented expenses (and in cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer. Thus, if the lawyer entered into official relations with the trainee labor Relations(concluded urgent employment contract), then these costs are justified. Also, to confirm the validity of the expenses incurred (i.e., to confirm the economic feasibility), at least a couple of times the intern needs to write reports on what he did during working day(selected documents, participated in court hearings, became familiar with the case, etc.) If the employment relationship is not officially formalized, then payments in favor of the trainee cannot be recognized for tax purposes.

Igor Fioshin



Work under a contract. I work under a contract - we are charged 13% of the tax - I have a disabled child - by law we must not remove the tax in full - I contact the accountant and she says that only at the end of this year can I get the tax discount back, and not monthly, although the salary is once a month month - is she right? Thank you in advance for your answers.

• Lawyer's answer:

  No, I'm wrong. Have you actually applied for deductions? Paragraph 3 of Article 210 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) establishes that when calculating personal income tax, the tax base is determined as the monetary expression of income subject to taxation, reduced by the amount of tax deductions provided for in Articles 218 - 221 of the Code. The standard tax deductions established by Article 218 of the Code are provided to the taxpayer for each month of the tax period, that is, the standard tax deduction is provided by reducing the tax base in each month of the tax period by the corresponding set size deduction. If the amount of tax deductions in a tax period turns out to be greater than the amount of income in respect of which the tax rate established by paragraph 1 of Article 224 of the Code is subject to for the same tax period, then in relation to this tax period the tax base is accepted equal to zero. The difference between the amount of tax deductions in this tax period and the amount of income in respect of which the tax rate established by paragraph 1 of Article 224 of the Code, subject to taxation, is not carried forward to the next tax period. From this provision of the Code it follows that the standard tax deduction cannot be carried forward to the next tax period. As for the cases when during certain months of the tax period the amount of standard tax deductions turns out to be more than the amount of income taxed at a rate of 13 percent, the difference between these amounts is carried forward to the following months of this tax period. Standard tax deductions are provided to the taxpayer by one of the tax agents who are the source of payment of income, at the taxpayer’s choice based on his written application and documents confirming the right to such tax deductions. If you think that your tax has been withheld incorrectly (but this is already at the end of the year), draw up a 3-NDFL declaration, where you indicate the accrued amount of wages, the accrued and withheld amount of personal income tax, attach an application for deductions and supporting documents. Submit this declaration to your Federal Tax Service by May next year.

Kirill Devin

If a disabled person rents out an apartment, is he obliged to pay tax?

• Lawyer's answer:

  Since you rent out your apartment, therefore you receive income, which is taxed at a rate of 13%. Unfortunately, some points are not clear from your question..., but in any case, you need to look at Articles 218 - 221 of the Tax Code of the Russian Federation to determine your tax deduction (i.e. whether you fall into any category or not )... . After each year, before April 1, you must submit a tax return to your Federal Tax Service, in which you need to determine the tax base, calculate the amount of tax and pay it.

Olesya Tsvetkova

Can an individual (not an individual entrepreneur) apply a professional deduction of 30% under a license agreement?

Raisa Kolesnikova

Tax deduction for the purchase of real estate. The apartment was purchased in October 2011. I want to apply for a tax deduction for 2011. Will I be paid for all of 2011 or starting in October?

• Lawyer's answer:

  You will be refunded any overpaid personal income tax for the entire year 2011. . Tax base 3. For income for which the tax rate established by paragraph 1 of Article 224 of this Code is provided, the tax base is determined as the monetary expression of such income subject to taxation, reduced by the amount of tax deductions provided for in Articles 218 - 221 of this Code, taking into account features established by this chapter. If the amount of tax deductions in a tax period turns out to be greater than the amount of income in respect of which the tax rate established by paragraph 1 of Article 224 of this Code is subject to taxation for the same tax period, then in relation to this tax period the tax base is assumed to be zero. The difference between the amount of tax deductions in this tax period and the amount of income in respect of which the tax rate established by paragraph 1 of Article 224 of this Code, subject to taxation, is not carried over to the next tax period, unless otherwise provided by this chapter. . Tax period The tax period is a calendar year. . Property tax deductions 1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following property tax deductions: 2) in the amount of expenses actually incurred by the taxpayer: for new construction or acquisition of a residential building on the territory of the Russian Federation, apartments, rooms or shares (shares) in them, land plots provided for individual housing construction, and land plots on which the purchased residential buildings are located, or shares (shares) in them... The total amount of property tax deduction provided for by this subclause cannot exceed 2,000,000 rubles... You must be refunded the entire amount of overpaid taxes on income in the tax period when you made expenses for the purchase of an apartment, but in any case no more than 260 thousand.

Nadezhda Kozlova

The salary receipt does not correspond to the actual salary amount, why? Why is it that all deductions and allowances are written down in the salary document (receipt), but in the end the amount is given where it is written - everything, where the result is given without deduction of tax? How can the amount of “total” be deduced without subtracting the amount taken into tax? What is this, legal, institutionalized deception? After all, if a person goes to formalize some social payments him from the state, then they require a salary certificate, but it indicates an amount that the person did not receive, does not receive and will never receive?

• Well, how can you explain all this to a person who is firmly convinced that he is being EXPRESSED? :))

• • Lawyer's answer:

    According to paragraph 3 of Article 210 of the Tax Code of the Russian Federation, for income in respect of which a tax rate of 13% is provided, established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation, the tax base is defined as the monetary expression of such income subject to taxation, reduced by the amount of tax deductions provided for. Standard tax deductions established by Article 218 of the Tax Code of the Russian Federation are provided to the taxpayer for each month of the tax period by reducing the tax base in each month of the tax period by the corresponding amount of the tax deduction. Thus, a taxpayer receiving income on the basis of a work contract may be provided with a standard tax deduction in the manner prescribed by the provisions of Article 218 of the Tax Code of the Russian Federation for each month of the tax period during the period of validity of the contract.

Karina Anisimova

I received a share in the division of an LLC in monetary terms. How to pay tax.!?. How is the tax rate calculated and applied in this case?

• Lawyer's answer:

  A rate of 13% applies; personal income tax is withheld from your income when your organization pays the actual cost of the share. Thus, when a participant leaves the company, the actual value of the share paid to him is subject to taxation with personal income tax for general principles. Clause 3 of Art. 210 of the Code establishes that for income in respect of which the tax rate established by clause 1 of Art. 224 of the Code, the tax base is defined as the monetary expression of such income subject to taxation, reduced by the amount of tax deductions provided for in Art. Art. 218 - 221 of the Code. Possibility of applying tax deductions when receiving income in the form of the actual value of the share when a participant leaves the company, Art. Art. 218 - 221 of the Code is not provided. According to paragraph 1 of Art. 226 Code Russian organizations, from which or as a result of relations with which the taxpayer received income, are required to calculate, withhold from the taxpayer and pay the amount of personal income tax. Thus, the organization, in relation to such income of the taxpayer, is a tax agent and is obliged to calculate, withhold from the taxpayer and pay the amount of personal income tax in the generally established manner on the full amount of income paid, and also submit the relevant information to the tax authority in form 2-NDFL.

Gennady Falyushin

What tax deductions do you know? out of four

• Lawyer's answer:

• Evdokia Semenova

  A non-citizen of the Russian Federation bought a room in the Moscow region (Russian). Will 13% be returned to him?

  • Lawyer's answer:

    The persistent misconception of citizens about the possibility of returning 13% of the cost of a purchased apartment is surprising. There is no such Law in Russia. When purchasing an apartment, you can obtain the right to a tax deduction. That is, do not pay taxes on labor activity in the amount of 260,000 rubles. , or if they are paid after purchasing the apartment, then you can return the overpaid taxes. And not 13% of the apartment....Clause 1 of Article 224 of the Tax Code of the Russian Federation establishes a tax rate on personal income of 13 percent for individuals who are tax residents of the Russian Federation. Clause 3 of this article establishes a tax rate of 30 percent in relation to all income received by individuals who are not tax residents of the Russian Federation. In accordance with Article 210 of the Code, for income taxed at a tax rate of 13 percent, the tax base is determined as the monetary expression of such income subject to taxation, reduced by the amount of tax due to the taxpayer deductions provided for in Articles 218-221 of the Code. For income for which other tax rates are provided, the tax base is determined as the monetary value of such income subject to taxation. In this case, tax deductions provided for in Articles 218-221 of the Code are not applied.

Oksana Alekseeva

Hello! I am interested in the question: Does a pensioner (80 years old) have the right to get a 13% tax refund on the purchase of an apartment?

• Has Only working pensioners who pay taxes Fill out form 3-NDFL by April 1, submit it to the inspectorate and return some part after the inspection. Yes, but if his personal income tax = 0, then 0 x 13% = 0 tax can be reimbursed by the one who pays it (tax)...

Valeria Egorova

Let’s say a Russian won $100,000 in the USA. Who will he have to pay taxes on his winnings, Russia or the USA?

• Lawyer's answer:

• Daria Kiseleva

  • Lawyer's answer:

    non-payers and those who pay) - an individual registered as an individual entrepreneur - a notary of a North-Western Joint-Stock Company engaged in private practice, and other persons engaged in the procedure established by current legislation...

• Zinaida Ilyina

  Can I pay taxes from an individual entrepreneur's account? Good day! Please tell me, can an individual entrepreneur who uses his own car in his business pay tax for the car, as well as tax on the apartment, from a personal account? Can these costs be accepted as expenses? (his simplified tax system is 15%) And the fine paid for violating the rules traffic, I understand correctly that you can pay through a cash account, but you can’t take it as expenses? Thanks for the answer!

1. Theft or extortion of nuclear materials or radioactive substances -

shall be punishable by a fine in the amount of one hundred thousand to five hundred thousand rubles or in the amount wages or other income of the convicted person for a period of one to three years, or forced labor for a term of up to five years, or imprisonment for the same period.

2. The same acts committed:

a) by a group of persons by prior conspiracy;

b) has become invalid;

c) by a person using his official position;

d) with the use of violence that is not dangerous to life or health, or with the threat of using such violence -

shall be punishable by imprisonment for a term of four to seven years, with or without restriction of freedom for a term of up to one year.

3. Acts provided for in parts one or two of this article, if they are committed:

A) organized group;

b) with the use of violence dangerous to life or health, or with the threat of using such violence, -

c) has become invalid, -

shall be punishable by imprisonment for a term of five to ten years with a fine in the amount of up to one million rubles or in the amount of the wages or other income of the convicted person for a period of up to five years, or without it and with restriction of freedom for a term of up to one year.

Note. Lost power.

Commentary to Art. 221 of the Criminal Code of the Russian Federation

1. The main object of the crime is public safety in the field of handling nuclear materials or radioactive substances. An additional object is human health, property relations.

The subject of the crime is nuclear materials or radioactive substances (see commentary to Article 220).

2. In accordance with Art. 5 Federal Law dated November 21, 1995 N 170-FZ “On the use atomic energy» (as amended on June 25, 2012) nuclear materials can be federally owned or owned legal entities. The list of nuclear materials that may be exclusively in federal ownership, and the List of Russian legal entities that may own nuclear materials, were approved by Decree of the President of the Russian Federation of April 27, 2007 N 556 (as amended on June 30, 2012).
———————————
NW RF. 1995. N 48. Art. 4552; 1997. N 17. Art. 396; 2001. N 29. Art. 2949; 2002. N 1 (part 1). Art. 2; N 13. Art. 1180; 2003. N 46 (part 1). Art. 4436; 2004. N 35. Art. 3607; 2006. N 52 (part 1). Art. 5498; 2007. N 7. Art. 834; N 49. Art. 6079; 2008. N 29 (part 1). Art. 3418; N 30 (part 2). Art. 3616; 2009. N 1. Art. 17; N 52 (part 1). Art. 6450; 2011. N 29. Art. 4281; RG. 2011. N 159, 160; NW RF. 2011. N 45. Art. 6333; N 48. Art. 6732; N 49 (part 1). Art. 7025; 2012. N 26. Art. 3446.

NW RF. 2007. N 18. Art. 2185; 2008. N 44. Art. 5043; 2009. N 11. Art. 1281; N 19. Art. 2298; N 28. Art. 3522; N 40 (part 2). Art. 4679; 2010. N 31. Art. 4211; 2011. N 44. Art. 6239; 2012. N 26. Art. 3495; N 28. Art. 3883.

3. The objective side of the crime is expressed in the alternative actions specified in the law related to the theft or extortion of nuclear materials or radioactive substances (see commentary to Articles 158 - 163).

4. The subjective side of the crime is characterized by direct intent.

5. Subject is a sane individual who has reached the age of 16 years.

6. A person aged 14 to 16 years is liable for the theft of nuclear materials or radioactive substances, depending on the form of theft under Art. Art. 158, 161, 162 of the Criminal Code, and for extortion of these items under Art. 163 of the Criminal Code.

7. Part 2 of the commented article provides for liability for qualified types of crimes committed: a) by a group of persons by prior conspiracy; c) by a person using his official position; d) using violence that is not dangerous to life or health, or with the threat of using such violence.

8. Part 3 of the commented article provides for liability for especially qualified types of crimes committed: a) by an organized group; b) with the use of violence dangerous to life or health, or with the threat of such violence.

9. Complete theft or extortion and the subsequent illegal handling of nuclear materials or radioactive substances form a set of crimes provided for in the commented article and art. 220 CC.