home > Well drilling > P 17.2 of Article 217 of the Tax Code of the Russian Federation. What income is not subject to taxation for individuals. What is the approach to the release of the sale of property

P 17.2 of Article 217 of the Tax Code of the Russian Federation. What income is not subject to taxation for individuals. What is the approach to the release of the sale of property

Types of expenses for which you do not need to pay tax.

The tax system is of great importance in the life of every state. It forms budgets and makes it possible to carry out social and economic programs, pay pensions and benefits, and maintain the country’s defense capability. All laws related to taxation and the Tax Code of the Russian Federation in particular are based on basic principles.

Principle of legality
The principle of certainty, clarity and ambiguity
The principle of mandatory payment
The principle of non-discrimination
Principle of economic feasibility
The principle of a single economic space

In addition to these principles, there are also economic and organizational principles. Together, they all ensure efficient operation and improvement of the tax system. Helps avoid mistakes.

One of the main roles in the tax system of the Russian Federation is occupied by income taxation of individuals and legal entities.

In this article we will look at which personal income is taxed and which is not taxed. Moreover, the first part of the question follows from the second.

What income is not taxed?

According to the Tax Code of the Russian Federation, taxes are imposed on any income that constitutes a positive difference between profits and losses received in the course of economic activities of individuals.

The interest rates corresponding to each type of activity are determined by the relevant regulations. The only exceptions are those types of income that are listed in Article 217 of the Tax Code of the Russian Federation.

Below are the paragraphs of Art. grouped by source of income. 271 Tax Code of the Russian Federation. They will allow you to get acquainted more quickly with the entire volume of cases presented in the article. For more detailed information, we recommend that you read the original source.

Payments to legal entities

Compensation payments of organizations to employees (clause 3), in connection with:

compensation for damage caused to health
dismissal of employees (except for payments for unused vacation)
expenses for advanced training

Expenses of board members for travel and accommodation at the location of the board of directors or any other meeting
Payments to retired employees. Amounts of costs of vouchers to boarding houses and other health institutions purchased for employees and their children under sixteen years of age (clause 9). Amounts transferred by employers, religious. organizations and NPOs for the provision of medical services to their employees/members and close relatives (clause 10)
Amounts of wages and other payments in foreign currency made by government agencies and legal entities. individuals persons sent to work abroad (clause 12)

Income from joint stock companies and other organizations (clause 19) with:

Distribution of received income between shareholders
Legal reorganizations person (or NPO) and distribution of his property

Expenses of organizations and individual entrepreneurs for payment for technical means of preventing employee disability (clause 22)

Amounts not exceeding 4,000 rubles (clause 28), included in:

Financial assistance from legal entities to their current and former employees
Reimbursement of expenses for medications purchased by company employees and their immediate relatives
Gifts from organizations and individual entrepreneurs to their employees

Also not subject to tax:

Employer contributions transferred to state funds under the law “On additional insurance contributions...” (clause 39)
Organizational expenses related to repayment of interest on employee loans (clause 40)
Income in the form of food products provided to employees involved in field work (clause 44)
Income of individuals persons in the form of dividends from which tax has already been withheld, in accordance with Article 312 of the Tax Code of the Russian Federation (clause 58 of Article 217 of the Tax Code of the Russian Federation)
Amounts paid to employees employed in priority regions of the Russian Federation, in accordance with Law No. 1032-1 (clause 59)
Income transferred in cash to the shareholder/
The next type of income is the amounts received by individuals. persons from state budgets. Among them, the following are not subject to taxes:
Benefits (clause 1 of article 217 of the Tax Code of the Russian Federation), pensions (clause 2, clause 38, clause 48, clause 48.1, clause 53, clause 54), compensation (clause 3, clause 37.2, p. .42)
Grants allocated by the Russian government and foreign funds (clause 6)

Payments to participants of various events, such as:

international competition P.I. Tchaikovsky (section 7.1)
elections of candidates for the President of the Russian Federation, State Duma deputies, municipalities, etc. (clause 30)

Rewards for assistance in preventing terrorist acts and assistance to the security forces of the Russian Federation (clause 8.1). Compensation for victims of terrorism (clause 8.4, clause 46). Compensation to the families of those killed and injured during natural disasters (clause 8.3)
Scholarships (item 11). Payments to military personnel undergoing military service and military training (clause 29). Income in the form of real estate received by an individual free of charge from the State (clause 41)
Subsidies and grants allocated for the development of farming (clause 14.1, clause 14.2)
Rewards for transferring the found treasure to the State (clause 23)
Interest on Russian bonds (clause 32)
Payments to large families (clause 34) and amounts allocated for the construction and purchase of housing (clause 36, clause 37). Income in the form of partial payment amounts for the purchase of vehicles (clause 37.1)
Cash benefits allocated by the State for repayment of interest on loans (clause 35)
Payments and income in the form of emergency assistance to tourists (clause 55)

Income of individuals

Among the personal income of individuals, the following are not subject to taxes:

Remuneration for the services of volunteers (clause 3.1), donors (clause 4). Issuing uniforms to volunteers (clause 3.2)
Income from the sale of products produced on one’s own farm (item 13), obtained through amateur hunting (item 17)
Farmers' income from the sale of products produced there (clause 14)
Amounts of proceeds from the sale of real estate owned by the seller for more than 3 years (clause 17.1)
Donation, with the exception of real estate, vehicles, shares, etc. (clause 18.1)
Amounts of payments on deposits in banks (clause 27) and consumer cooperatives (clause 27.1)
Income up to 4,000 rubles received in the form of prizes for participation in various events (promotions, contests, competitions) of a sports and advertising nature (clause 28)
Help and gifts for combat veterans and their immediate relatives (item 33)
Income of athletes and individuals participating in the organization of the Olympic and Paralympic Games
Prizes for athletes for participation in official competitions (clause 20)
Cash rewards for hosting the 2018 FIFA World Cup (clause 56, clause 57)

According to Article 217, the following can be distinguished as “other” income of individuals that are not taxed:

International awards and prizes of the Russian government for outstanding achievements (item 7)
Charitable assistance (clause 8.2, clause 26)
Alimony (clause 5)
Income of members of officially registered communities of the peoples of the North (clause 16)
Income by right of inheritance (clause 18)
Payments to youth associations to cover expenses for organizing events (clause 31)
Compensation for the cost of travel to the place of education of minors (clause 45)
Income in the form of print space or airtime received as part of election campaigns (clause 47)
Income in the form of property returned to the depositor upon dissolution of the NPO or cancellation of the contribution to the NPO (clause 52)

This concludes the list of income not subject to taxation.

How and for what you need to pay taxes

In addition to the taxes that we actually pay when buying a new hat or blouse (sellers, as a rule, include VAT, excise taxes, some fees and duties in the price of goods), we have to share with the state in other circumstances. Namely, when receiving income and having property rights.

Income tax, or simply personal income tax

According to Russian legislation, most of the income we receive (salaries, vacation pay, income from the sale of a car, house, apartment) is subject to personal income tax (NDFL). This is a federal tax, therefore it is mandatory and uniform throughout the Russian Federation. The rates at which this or that income is taxed are different: 9, 13, 15, 30, 35 percent. With so many options, the question arises: in which case should we pay a tax rate of 9 percent, and in which case at a rate of 30? The answer depends on two factors: the status of the taxpayer and the type of income received.

A personal income tax payer may have resident or non-resident status. Just don’t confuse a tax resident with a resident intelligence officer. Individuals, that is, you and me, are recognized as tax residents of the Russian Federation if they have lived in Russia for at least 183 days within 12 consecutive months. If our stay in the country lasted less than this period, then we are recognized as non-residents (with the exception of trips for treatment and education). The opposite happens to foreigners. They come to Russia as non-residents, and after living here for a total of more than 183 days, they accept a new status - tax resident of the Russian Federation.

As we have already said, personal income tax rates and the income that is subject to this tax will depend on the taxpayer’s status. So, tax residents pay personal income tax at a basic rate of 13 percent and two special rates: 9 and 35 percent. By the way, residents pay tax not only on income received in Russia, but also from sources abroad. For example, if you rented out a cottage in Spain for the summer or received dividends and interest from securities invested in foreign companies, please pay tax.

We must not forget that personal income tax is also collected from the amounts that the employer spent on travel, food, rest, training, medical insurance, etc. for its employees. Moreover, the payment of tax in this case occurs at the expense of the employee’s income received in cash.

If the payer is recognized as a non-resident, then he will pay tax on income received from sources in the Russian Federation (for example, wages, remunerations, dividends and interest received from Russian organizations, etc.). For income of non-residents, rates of 15 and 30 percent apply. Thus, dividends received from Russian organizations are taxed at a rate of 15 percent. On other income, a non-resident will have to pay 30 percent.

If you own...

...a piece of land, a country house, an apartment, a car, then you are required to pay land tax, property tax, and transport tax.

Land tax

Land tax is classified as local and is regulated by federal legislation (Tax Code of the Russian Federation) and regulations of local government. For Moscow and St. Petersburg - according to the laws of these cities.

Local authorities determine only the rates (within the limits established by the Tax Code), the procedure and timing of tax payment. The remaining elements of the tax, in particular benefits, are regulated exclusively by the code (unlike, for example, transport tax, benefits for which can be established by local authorities).

The obligation to pay land tax arises from owners of plots located within the municipalities where this tax applies. A tax payer is a person who has ownership rights, or rights of permanent (perpetual) use, or rights of lifelong inheritable donation to a land plot subject to taxation.

The tax is calculated based on the cadastral value of land plots. Since this tax is local, the rates are set by local authorities. However, the maximum rates are determined by the Tax Code: 0.3 percent of the cadastral value of one hundred square meters for agricultural plots occupied by housing stock, personal subsidiary plots (for example, a farmer’s field, a summer cottage); 1.5 percent for other land plots. Local authorities have the right to set differentiated rates depending on the category of land and (or) the permitted use of the land plot.

Property tax

Property tax was introduced in 1991. The objects of taxation are residential buildings, apartments, dachas, garages and other buildings, premises and structures.

This tax is paid by the owners of property recognized as the object of taxation. If property, for example an apartment, is owned by several people (shared or joint), then all owners must pay the tax (except for cases where the payer is exempt from this obligation). So, if an apartment is “divided” between the owners, then property tax is paid by each owner of the share in proportion to its part. In the case of common joint property, the owners of the property are equally responsible for paying the tax, but one of the owners can share with the state (by agreement of the parties).

Property tax for individuals is a local tax, therefore rates, benefits, payment deadlines and other elements of the tax are established by local governments. For example, in Moscow, depending on the inventory value of property, tax rates range from 0.1 to 0.5 percent.

Transport tax

Transport tax is regional. It is established, put into effect and paid on the territory of the corresponding constituent entity of Russia (region). The Tax Code of the Russian Federation defines only general rules and conditions of taxation. But the regional authorities determine the specific rates, payment terms and objects of taxation independently. At the same time, regions can increase or decrease the rates specified in the Tax Code, but no more than five times. Thus, the conditions for calculating and paying transport tax will depend on the region in which the vehicle is registered. The tax is paid by those persons to whom a car, motorcycle, etc. is registered.

The base from which this tax is calculated depends on the type of vehicle. Thus, for cars, motorcycles, and scooters, the basis for calculating the amount of tax is the engine power in horsepower.

This tax has a progressive rate, that is, as engine power increases, the tax rate also increases. For example, in Moscow, cars with an engine from 70 to 100 horsepower are taxed at a rate of 7 rubles per unit of power, and from 100 to 150 - at a rate of 20 rubles, etc.

Government duty

In addition to the listed taxes, we sometimes have to pay fees and duties, which, by the way, are also part of our tax obligations to the state. Fees are charged for various legal actions: registration of passports and other documents, registration of vehicles, real estate, notarization of documents, etc.

The amount of state duty is established by the Tax Code for each type of action. For example, for notarization of a certificate of inheritance rights, children (including adopted children), spouse, parents, full brothers and sisters of the testator will have to pay 0.3 percent of the value of the inheritance, but not more than 100,000 rubles. But for other heirs, the state duty is set at 0.6 percent of the value of the property, but not more than 1,000,000 rubles.

When to pay taxes

If state duty and other fees are collected from us at the time of performing a legal action, then it is important to determine the tax period for calculating and paying the tax. For taxes paid by individuals, this is, as usual, a calendar year.

Thus, personal income tax is calculated on income received from January to December of one year. As a rule, income tax is withheld and transferred to the budget by a tax agent: employer, bank, etc. Thus, we usually have net income in our hands, minus tax.

But if we received income from which tax was not withheld (rent payments, income from the sale of property, etc.), then we are obliged to declare these amounts, independently calculate and transfer the tax to the budget. The declaration must be submitted to the tax office before April 30 of the year following the expired tax period (that is, the declaration on income received for 2017 must be submitted no later than April 30, 2018). Tax must be paid to the budget no later than July 15 of the year following the expired tax period.

But we are exempt from calculating transport, land and property taxes. This is what the tax authorities do. We just have to wait for notification from the inspectorate about the payment of the appropriate tax. Federal legislation sets deadlines within which the tax authorities are required to send the document, and we are required to transfer the money. Specific deadlines are set by regional (in the case of transport tax) or local (in the case of personal property tax and land tax) authorities. Thus, according to the Tax Code, an individual, having received a tax notice, is obliged to pay the amount of transport tax before April 1 of the year following the expired tax period.

What will happen if...

...will we forget to transfer taxes to the budget or will we simply hide our income? If we evade paying tax, it will still be collected for the entire time of evasion. In addition, for non-payment of tax there is a fine of 20 percent of the unpaid amount. And if it is proven that a person deliberately did not share with the state, then he will have to pay 40 percent of the tax amount.

In addition, for each calendar day of delay, penalties will be charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

For failure to submit a tax return, a fine is provided in the amount of 5 percent of the amount of tax due (additional payment) for each month (full or partial) of delay, but not more than 30 percent of the specified amount and not less than 100 rubles. If we ignore tax laws (do not submit a declaration) for more than 180 days, then after 181 days we will have to pay a fine in the amount of 30 percent of the amount of tax payable on the basis of this declaration. In addition, the tax authorities will demand another 10 percent of the same amount for each full or partial month of delay.

It is important

The legislation provides that the tax base for personal income tax, that is, the amount of income on which tax must be paid, can be reduced by tax deductions:

standard
social
property
professional

Tax recalculation

If a person did not own the property for the entire tax period (calendar year), then the tax authorities are required to calculate (or recalculate if a notice has already been sent) the amount of tax taking into account the period of actual ownership of the property.

He who owns pays

A sale by proxy does not constitute a transfer of title. This means that the seller of the car still remains its owner and, therefore, must pay transport tax. This obligation ends only after the vehicle is deregistered.

Since the beginning of 2008, a new provision of the Tax Code has come into force. It determines that if you sold a vehicle by proxy before December 5, 2007, then in order to relieve yourself of the obligation to pay tax, you must contact your tax office and provide information about the new owner of the car, motorcycle, etc.

Based on materials: sbsnss.ru, newsland.com

In the Tax Code of the Russian Federation, individuals whose income is subject to taxation are divided into two groups for ease of calculation.

Statuses of individuals (taxpayers)

Residents. They are considered individuals who have been staying in the Russian Federation continuously for more than 183 calendar days over the past year. Status does not depend on citizenship.
If you stay in the Russian Federation continuously for less than 183 calendar days, the taxpayer becomes a non-resident.

Residents are required to pay tax on any source of income received in the Russian Federation.

Non-taxable base for personal income tax in 2018

The tax base is reduced by the so-called child deductions. They are provided by law to parents, guardians and trustees, and adoptive parents. In 2018, the non-taxable personal income tax base is the amount of 1,400 rubles for the first and second children, 3 thousand rubles for the third and subsequent children.

For a parent (adoptive parent) of a disabled child, the tax-free base will be 12 thousand rubles, for a guardian (trustee) - 6 thousand rubles.

Deductions are provided until the child reaches the age of 18. If the child is disabled or is studying full-time – up to 24 years of age.

Also, winnings from lotteries and online casinos of less than 4 thousand rubles are not subject to taxation.

From 01/01/2019 Art. 217 of the Tax Code of the Russian Federation will undergo the following changes:

the requirement to standardize the amounts of field allowance will be added to clause 3 (law of October 30, 2018 No. 381-FZ);
The following clauses in force until the end of 2018 will no longer apply:
- 3.3 - in relation to the income of volunteers participating in the preparation of events held on the territory of the Russian Federation in 2017-2018 under the auspices of FIFA (law of November 30, 2016 No. 398-FZ);
- 70 - for the income of individuals who are not individual entrepreneurs and do not employ hired workers, from care services for persons in need of care, tutoring, housekeeping, cleaning (Law of November 30, 2016 No. 401-FZ);
New points will be introduced:
- 17.3 - in relation to income from the sale of waste paper generated by individuals in everyday life and owned by them by right of ownership (Law No. 179-FZ dated 07/03/2018);
- 73 - for income in the form of a one-time payment to judges for priority housing (law of October 30, 2018 No. 389-FZ).

What income is exempted from Article 217 of the Tax Code of the Russian Federation?

Art. 217 of the Tax Code of the Russian Federation contains a fairly extensive list of preferential income. Among them:

Not taxed in full (clauses 1-23, 25-26, 29-38, 40-42, 44-48.1, 52-65, 67-70). Of these, the 2nd group (limited by a maximum amount) should include daily allowances paid during business trips (part of the text of paragraph 3), and one-time financial assistance for the birth (adoption) of a child (part of the text of paragraph 8). Exceptions from completely tax-free income and restrictions on them are given directly in the text of these paragraphs. When applying benefits for them, the main task is to assess the correctness of assignment to the type of income and the restriction criteria.
Limited to a maximum amount (clauses 28, 33, 39, 66), which also include daily allowances (part of the text of clause 3) and payment upon the birth (adoption) of a child (part of the text of clause 8). For them, in addition to assessing the criteria for the possibility of application, it is necessary to organize the accounting of all such payments in order to tax the amount exceeding the established limit.

Find the current list of income exempt from personal income tax in thisarticle .

Text of paragraphs of Art. 217 of the Tax Code of the Russian Federation is quite clear, so we will pay attention to issues that required additional comments from the Russian Ministry of Finance and tax authorities.

What’s special about compensation benefits (clauses 3 and 9 of Article 217 of the Tax Code of the Russian Federation)?

Compensation benefits are contained in several paragraphs of Art. 217 of the Tax Code of the Russian Federation. Their main list is presented in paragraphs. 3 and 9, and it is their interpretation that is not always unambiguous.

According to the explanations of the competent authorities, compensation can be considered:

Payment of expenses for the use of personal property for the performance of official functions (Clause 3 of Article 217 of the Tax Code of the Russian Federation). In this case, documentary confirmation of the ownership of the property, the fact of its use and justification for the amount of compensation is required (letters of the Ministry of Finance of Russia dated September 12, 2018 No. 03-04-06/65168, No. 03-04-06/65170, dated November 24, 2017 No. 03-04- 05/78097).
Additional payment for harmful working conditions (clause 3 of Article 217 of the Tax Code of the Russian Federation), established as a result of certification of workplaces (letter of the Ministry of Finance of Russia dated December 10, 2009 No. 03-04-06-02/89). Its size must be determined by a collective agreement (letter of the Ministry of Finance of Russia dated August 6, 2010 No. 03-04-06/6-165).
Payment of additional leave (clause 3 of Article 217 of the Tax Code of the Russian Federation) to victims of the Chernobyl accident (letter of the Federal Tax Service of Russia for Moscow dated October 27, 2010 No. 20-14/3/113358@).
Compensation for moral damage (clause 3 of Article 217 of the Tax Code of the Russian Federation), awarded by the court (letter of the Ministry of Finance of Russia dated June 10, 2010 No. 03-04-06/10-21), damage resulting from an injury at work (letter of the Federal Tax Service of Russia dated 01.02. 2006 No. 04-1-02/56@) or the result of inappropriate actions of the employer (letter of the Ministry of Finance of Russia dated November 28, 2008 No. 03-04-05-01/450). The amount of compensation can be established by the court or calculated according to the rules of the Labor Code of the Russian Federation (letter of the Ministry of Finance of Russia dated July 13, 2015 No. 03-04-06/40168).
Payment of damages to a family member (clause 8 of Article 217 of the Tax Code of the Russian Federation applies here) for a deceased employee (letter of the Ministry of Finance of Russia dated March 24, 2010 No. 03-04-06/6-48). In this case, the recipient of the money may not be a resident of the Russian Federation (letter of the Ministry of Finance of Russia dated June 18, 2010 No. 03-04-06/6-125).
Payment by the employer or the Social Insurance Fund for vouchers (clause 9 of Article 217 of the Tax Code of the Russian Federation), the task of which is to improve the health of employees and members of their families (letters of the Ministry of Finance of Russia dated June 28, 2013 No. 03-04-05/24690 and dated July 1, 2013 No. 03- 04-06/24981, Federal Tax Service of Russia dated 08/10/2009 No. 3-5-03/1208@).

The following should not be considered compensation:

Payment to a civil servant upon retirement of benefits in the amount of 3 times his monthly income, benefits for length of service, additional amounts for treatment and allowance (letter of the Ministry of Finance of Russia dated June 27, 2016 No. 03-04-09/37257).
Payment of travel expenses in city transport for civil servants (letter of the Ministry of Finance of Russia dated February 21, 2005 No. 03-05-01-04/43).
Payments to civil servants and military personnel for sanatorium-resort treatment, if it did not take place (letter from the Ministry of Finance of Russia dated April 28, 2010 No. 03-04-05/1-227 and the Federal Tax Service of Russia for Moscow dated July 1, 2010 No. 20-14/3 /068886).
Payment for vouchers for unemployed people who began receiving a pension before retirement age (letter of the Ministry of Finance of Russia dated December 15, 2010 No. 03-04-06/6-301).
Payment of commission to the travel agency (letter of the Ministry of Finance of Russia dated May 13, 2008 No. 03-04-06-01/132).
Payment based on average income for days of blood donation and additional days off for donors (letters from the Ministry of Finance of Russia dated 05/05/2009 No. 03-04-06-01/110 and dated 07/06/2009 No. 03-04-05-01/530).
Reimbursement of costs under a work contract (letters of the Ministry of Finance of Russia dated July 27, 2018 No. 03-04-06/53105, dated February 2, 2018 No. 03-04-06/6138).
Reimbursement of legal expenses to an individual by a company or individual entrepreneur (letters from the Ministry of Finance of Russia dated October 2, 2014 No. 03-04-07/49507 and dated April 23, 2013 No. 03-04-07/14106).

The situation with the free provision of goods according to industry standards is controversial. Text of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation implies the presence of legally established income of this kind. The industry agreement does not apply to them (letter of the Ministry of Finance of Russia dated 02/09/2010 No. 03-04-05/8-38). The courts have a different point of view (resolutions of the Federal Antimonopoly Service of the West Siberian District dated 02.25.2009 No. F04-1152/2009 and dated 02.09.2009 No. F04-758/2009): an industry agreement and a collective agreement are sufficient for non-taxation of such income.

With regard to compensation for delayed payment of wages (clause 3 of Article 217 of the Tax Code of the Russian Federation), the competent authorities are unanimous in their explanations: the limit for the minimum non-taxable amount of this compensation established by Art. 236 of the Labor Code of the Russian Federation, applies only to situations where its higher amount is not determined by an employment or collective agreement. If the procedure for calculating compensation is fixed in an internal regulatory document, then the entire amount of compensation will not be subject to tax (letters of the Ministry of Finance of Russia dated February 28, 2017 No. 03-04-05/11096, dated November 28, 2008 No. 03-04-05-01/450, Federal Tax Service of Russia for Moscow dated 08/06/2007 No. 28-11/074572@).

What should you keep in mind regarding amounts payable upon dismissal and pension supplements?

Of the payments related to the termination of employment relations (clause 3 of Article 217 of the Tax Code of the Russian Federation), the following will not be taxable:

Paid in case of interruption on the grounds of Art. 178 or clause 2 of Art. 278 of the Labor Code of the Russian Federation, i.e. with the abolition of the company, optimization of the number or termination of the activities of the manager based on the decision of the owner (letters of the Ministry of Finance of Russia dated December 3, 2010 No. 03-03-06/4/117 and dated October 28, 2010 No. 03-04-06/6-259).
Additional payment under Art. 180 of the Labor Code of the Russian Federation for early termination of a contract when a company is abolished or headcount is optimized (letter of the Ministry of Finance of Russia dated April 14, 2010 No. 03-04-06/6-74).
Payment in an amount not exceeding the limits (3 or 6 times) contained in clause 3 of Art. 217 Tax Code of the Russian Federation. These limits are valid for any employee of the company (letters of the Ministry of Finance of Russia dated October 12, 2018 No. 03-04-06/73549, dated February 16, 2017 No. 03-04-06/8715, dated August 3, 2015 No. 03-04-06/44623 and dated 06/09/2012 No. 03-04-06/1-166). Moreover, the fact that it is paid in installments in different years is not important (letter of the Ministry of Finance of Russia dated August 21, 2015 No. 03-04-05/48347).

Read about the rules for calculating this limit in the article “How to calculate the non-taxable limit upon dismissal” .

Dismissal payments are subject to personal income tax in the usual manner in an amount exceeding the limits (3- or 6-fold) contained in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated October 12, 2018 No. 03-04-06/73549, dated April 12, 2017 No. 03-04-06/21722, dated April 7, 2014 No. 03-04-06/15591 and dated March 2, 2012 No. 03-04-06/9-53).

Receipts received by pensioners are not taxed:

Additional payment to pension (clause 2 of Article 217 of the Tax Code of the Russian Federation) up to the subsistence level (letter of the Ministry of Finance of Russia dated 08/14/2013 No. 03-04-06/32947 and Federal Tax Service of Russia dated 06/26/2013 No. ED-4-3/11592).
Reimbursement of the cost of health vouchers and medical services (clauses 9-10, 28 of Article 217 of the Tax Code of the Russian Federation) subject to the restrictions established by these clauses (does not apply to simplified travelers).
Payments aimed at the formation of pension savings (clauses 38-39 of Article 217 of the Tax Code of the Russian Federation), taking into account the restrictions established by clause 39.
One-time and urgent pension payments in accordance with Federal Law No. 360-FZ dated November 30, 2011 “On the procedure for paying pension savings” (clauses 53-54 of Article 217 of the Tax Code of the Russian Federation).

What questions regarding business trips remain relevant?

Those related to business trips are entitled to benefits (clause 3 of Article 217 of the Tax Code of the Russian Federation):

Ticket costs, including electronic ones (letter of the Ministry of Finance of Russia dated March 21, 2011 No. 03-04-06/6-49), and other justified expenses for travel and baggage transportation (letter of the Ministry of Finance of Russia dated November 29, 2010 No. 03-03- 06/1/742).

Read the article about the possibility of not paying tax on taxi costs. “Should taxi costs for a posted worker be subject to personal income tax?” .

Daily allowance not exceeding 700 rubles. in the Russian Federation and 2,500 rubles. abroad (letter of the Ministry of Finance of Russia dated February 10, 2011 No. 03-04-06/6-22). The same limits apply to amounts paid for one-day trips (letters of the Ministry of Finance of Russia dated 09/02/2015 No. 03-04-06/50607, Federal Tax Service of Russia dated 03/26/2013 No. ED-4-3/5200@).
Housing costs supported by documents (letter of the Ministry of Finance of Russia dated 08.08.2005 No. 03-05-01-04/261, resolution of the Federal Antimonopoly Service of the West Siberian District dated 13.04.2009 No. F04-1948/2009).
Travel in luxury carriages (letters from the Ministry of Finance of Russia dated 08/07/2017 No. 03-04-06/50386, dated 07/02/2015 No. 03-04-06/38183) and use of VIP lounges (letter from the Ministry of Finance of Russia dated 08/15/2013 No. 03 -04-06/33238).
Salary in foreign currency paid to an employee of a government agency when working abroad, taking into account restrictions on standards (clause 12 of Article 217 of the Tax Code of the Russian Federation).

Taxed:

Daily allowances in excess of the established limits (letters of the Ministry of Finance of Russia dated March 27, 2015 No. 03-04-07/17023, dated December 26, 2012 No. 03-04-06/6-368).
Travel costs if the date of departure on a business trip or return from it differs significantly from the date recorded in the order (letters of the Ministry of Finance of Russia dated June 13, 2017 No. 03-03-RZ/36418, dated March 21, 2017 No. 03-04-06/16282 , dated December 7, 2016 No. 03-04-06/72892). In this case, the option of leaving on a fully paid trip for business purposes from the place where you are on vacation is possible (letter of the Ministry of Finance of Russia dated December 8, 2010 No. 03-03-06/1/762).
Expenses incurred on a business trip, but not related to the performance of labor functions (letter of the Ministry of Finance of Russia dated November 22, 2010 No. 03-04-06/6-272).

Read about the date on which currency daily allowances will be recalculated. “On what date should foreign currency daily allowances be recalculated for personal income tax purposes?” .

The following situations will be controversial:

Payments of foreign currency instead of daily allowances to the crews of foreign ships. There are 2 recommendations: they should be taxed, because this is not a business trip (letter of the Ministry of Finance of Russia dated December 20, 2004 No. 03-05-01-04/114), and they should not be taxed, because this is compensation related to the performance of labor functions (FAS resolution Far Eastern District dated June 28, 2006 No. F03-A80/06-2/1729).
Payment of remuneration to military personnel participating in operations abroad. On the one hand, they are residents receiving payments in the Russian Federation, which should be taxed on a general basis, and on the other hand, clause 12 of Art. 217 of the Tax Code of the Russian Federation on exemption (letter of the Federal Tax Service of Russia dated July 17, 2009 No. 3-5-03/1045@).

What income of persons with children is not subject to personal income tax?

Persons planning or already having children receive an exemption:

According to state benefits for pregnancy and childbirth, for child care (clause 1 of Article 217 of the Tax Code of the Russian Federation).

Read more about payments related to pregnancy and childbirth in the article “Are maternity workers subject to income tax (NDFL)?” .

From 01/01/2018 - for monthly payments in connection with the birth (adoption) of the first and (or) second child, carried out in accordance with the law “On monthly payments to families with children” dated December 28, 2017 No. 418-FZ (clause 2.1 of Art. 217 Tax Code of the Russian Federation);
Financial assistance in the amount of up to 50,000 rubles. in connection with the birth (adoption) of a child (clause 8 of Article 217 of the Tax Code of the Russian Federation). The limit applies to each parent.
Maternity capital funds (clause 34 of article 217 of the Tax Code of the Russian Federation).
Reimbursement of part of the payment for a child’s education in a preschool institution (clause 42 of Article 217 of the Tax Code of the Russian Federation), if this reimbursement is made from budgetary funds (letter of the Ministry of Finance of Russia dated January 28, 2014 No. 03-04-05/3191).
Reimbursement of the cost of vouchers for children under 16 years of age (clause 9 of Article 217 of the Tax Code of the Russian Federation).
Expenses for medical care of children under 18 years of age (clauses 10 and 28 of Article 217 of the Tax Code of the Russian Federation).

Sick leave for child care, including for a disabled child, is subject to taxation (letter of the Ministry of Finance of Russia dated April 29, 2013 No. 03-04-05/14992).

Disputes may arise in the situation of payment for 4 days off, additionally provided to a person with a disabled child. See more details.

When are financial aid and gifts not taxed (clauses 8, 8.3, 18.1, as well as clauses 28, 33 of Article 217 of the Tax Code of the Russian Federation)?

The following gifts will be non-taxable:

Relatives, including those who become such under the terms of adoption, and individuals - not relatives, if the relative does not give real estate, not a car or a share in the Criminal Code (clause 18.1 of Article 217 of the Tax Code of the Russian Federation). Receipts of money both from a relative and from someone who is not one are also considered a gift (letters from the Ministry of Finance of Russia dated October 29, 2012 No. 03-04-05/4-1225 and dated September 5, 2012 No. 03-04-05/1- 1065). These cases exempt the recipient of the gift from filing a 3-NDFL declaration with the Federal Tax Service (letter of the Federal Tax Service of Russia dated June 5, 2012 No. ED-3-3/1975@).
Firms or individual entrepreneurs with the total cost of gifts for the tax year not exceeding 4,000 (clause 28 of Article 217 of the Tax Code of the Russian Federation) or 10,000 rubles. (clause 33 of article 217 of the Tax Code of the Russian Federation). Regardless of what is given, the gift must be formalized as a gift (letter of the Ministry of Finance of Russia dated April 4, 2011 No. 03-03-06/1/207). The form of the gift (thing or money) does not matter (letter of the Ministry of Finance of Russia dated November 23, 2009 No. 03-04-06-01/302). In this case, the donor should not submit information about the payment of such income to the Federal Tax Service (letter of the Ministry of Finance of Russia dated January 19, 2017 No. BS-4-11/787@).

Donations must be subject to personal income tax:

A company or individual entrepreneur, if its cost, respectively, is more than 4,000 (clause 28 - gifts, prizes, financial assistance, payment for medications to employees, including former ones) or 10,000 rubles. (clause 33 - assistance and gifts to persons who suffered during the Second World War). In this case, the amount exceeding this limit is subject to taxation (letter of the Ministry of Finance of Russia dated October 31, 2016 No. 03-04-06/64102). If it is not possible to withhold tax upon payment, the individual pays the tax independently. For a child who has not reached the age of majority, such a declaration is submitted and the tax is paid by his parent (letter of the Federal Tax Service of Russia for Moscow dated 08/09/2007 No. 28-10/076242@).

A distant relative, if real estate was donated (letter of the Ministry of Finance of Russia dated June 4, 2012 No. 03-04-05/5-684).
In the form of a prize for participation in the sale (letter of the Ministry of Finance of Russia dated April 28, 2009 No. 03-04-05-01/255).

Financial assistance is released when it is provided:

For each purpose only once per tax year and each time paid in a single amount, if we are talking about one-time types (clause 8 of Article 217 of the Tax Code of the Russian Federation) of assistance (letter of the Ministry of Finance of Russia dated May 22, 2006 No. 03-05-01 -04/130). This does not apply to financial assistance according to paragraphs. 8.3-8.4 and 28 art. 217 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated October 22, 2013 No. 03-03-06/4/44144).
In an amount less than the limit established for it, in situations with restrictions on the amount (clauses 28 and 33 of Article 217 of the Tax Code of the Russian Federation). At the same time, the company and individual entrepreneurs do not submit information about the payment of such income to the Federal Tax Service (letter of the Ministry of Finance of Russia dated 02/07/2011 No. 03-04-06/6-18).
The employer in connection with an accident (clause 8.3 of Article 217 of the Tax Code of the Russian Federation), documented as an emergency (letters of the Ministry of Finance of Russia dated January 20, 2017 No. 03-04-06/2414, dated February 4, 2013 No. 03-04-06/0 -34).
On the occasion of the death (clause 8 of Article 217 of the Tax Code of the Russian Federation) of a grandmother, sister or brother living with the employee (letters of the Ministry of Finance of Russia dated December 2, 2016 No. 03-04-05/71785, dated November 14, 2012 No. 03-04-06 /4-318).

You need to pay tax on financial assistance provided:

In an amount exceeding the limits established by paragraphs. 28 and 33 art. 217 of the Tax Code of the Russian Federation, regardless of who received this income (letter of the Ministry of Finance of Russia 04/05/2011 No. 03-04-06/6-75). The excess amount will be taxed. Its fact is established based on the accounting data for these payments (letter of the Federal Tax Service of Russia dated July 2, 2015 No. BS-4-11/11559@).
By decision of the local government authority, even if the financial assistance is related to an emergency situation (letter of the Federal Tax Service of Russia for Moscow dated August 24, 2006 No. 28-11/74937).
To a former employee, if the reasons for his dismissal differ from those specified in Art. 217 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated 04/01/2011 No. 03-04-06/9-66, Federal Tax Service of Russia for Moscow dated 08/19/2010 No. 20-15/2/087744).

What features does training have for tax purposes?

When training (clause 21 of Article 217 of the Tax Code of the Russian Federation), if the institution conducting it has a license (letter of the Ministry of Finance of Russia dated October 11, 2016 No. 03-11-06/2/59105), there is no need to tax:

Costs of a company if it itself is interested in studying for its employee (letter of the Ministry of Finance of Russia dated March 24, 2010 No. 03-04-07/1-15) or third parties (letter of the Ministry of Finance of Russia dated February 15, 2011 No. 03-04-06/6- 28). The time and place of the classes do not matter (letter of the Ministry of Finance of Russia dated April 22, 2010 No. 03-03-06/1/291). But if the teacher is an individual to whom the company interested in teaching directly pays for the services, then personal income tax will have to be withheld from these payments (letter of the Federal Tax Service of Russia for Moscow dated July 2, 2009 No. 20-15/3/068049@).
The state duty paid for issuing a certificate if the study took place in the interests of the company (letter of the Ministry of Finance of Russia dated December 6, 2010 No. 03-04-06/9-289).
Costs of studying at a boarding lyceum (letter of the Ministry of Finance of Russia dated December 17, 2010 No. 03-04-05/3-732) and in foreign institutions (letter of the Ministry of Finance of Russia dated February 28, 2013 No. 03-04-06/5826). The compliance of the latter with the requirements imposed on them in the Russian Federation is confirmed by a license or other documents provided for in the relevant country (letter of the Ministry of Finance of Russia dated 05.08.2010 No. 03-04-06/6-163).
Payment for a person under 18 years of age for travel to the place of study (clause 45 of Article 217 of the Tax Code of the Russian Federation) and in the opposite direction (letter of the Ministry of Finance of Russia dated March 17, 2010 No. 03-04-06/6-38).
A scholarship paid from the state budget (clause 11 of article 217 of the Tax Code of the Russian Federation).
Costs for retraining of persons affected by emergency situations (clause 46 of article 217 of the Tax Code of the Russian Federation).

You need to pay personal income tax:

Costs of training, in which the company is not interested (letter of the Ministry of Finance of Russia dated July 17, 2009 No. 03-04-06-02/50).
Payment for the work that students perform during training (letter of the Ministry of Finance of Russia dated 05/07/2008 No. 03-04-06-01/123).
Monthly allowance (scholarship), if, according to the student agreement, it is paid by the company (letter of the Federal Tax Service of Russia for Moscow dated 03/07/2007 No. 28-11/021233).

How are payments for work under special conditions subsidized?

The benefit is provided in the following cases:

Payment by the employer of travel expenses (once every 2 years) on vacation and back to a person working in the Far North (clause 3 of Article 217 of the Tax Code of the Russian Federation) and members of his family (Article 325 of the Labor Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 18, 2005 No. 03-05-02-04/30). Non-budgetary organizations establish the amount of this compensation and the procedure for its use independently in local regulations (letter of the Federal Tax Service of Russia dated October 31, 2005 No. 04-1-03/770). Self-established compensation should also not be taxed (letters from the Ministry of Finance of Russia dated November 10, 2015 No. 03-04-06/64640, dated July 16, 2015 No. 03-04-05/41043).
Additional payments for shift work (clause 1 of Article 217 of the Tax Code of the Russian Federation) (letters of the Ministry of Finance of Russia dated June 29, 2012 No. 03-04-06/9-187, dated September 2, 2011 No. 03-04-06/0-197).
Payments of monetary allowances to military personnel (clause 29 of Article 217 of the Tax Code of the Russian Federation) and the minimum wage paid at the place of service to non-working persons who are not registered with the employment service, but called up for military training (letter of the Federal Tax Service of Russia dated June 22, 2007 No. 04-1- 02/000994@).

The following will not receive benefits:

Payment for travel on vacation for an employee not from the Far North (Letter of the Ministry of Finance of Russia dated November 8, 2010 No. 03-03-06/1/697).
Salary supplements and payment for special meals (letter of the Ministry of Finance of Russia dated July 16, 2008 No. 03-04-06-02/77).
Additional payment to workers in the mine for the time they spend on the way from the mine shaft to the workplace (letter of the Ministry of Finance of Russia dated December 13, 2010 No. 03-03-06/1/775).
Average earnings accrued at the place of work during military training (letter of the Ministry of Finance of Russia dated November 10, 2009 No. 03-04-05-02/13).

Disputes may arise regarding the payment of costs for reserving tickets and fees for them if the employer must pay for the tickets. The Ministry of Finance of Russia is against the non-taxation of such payments (letter dated 02/18/2005 No. 03-05-02-04/30), and the court believes that they are part of the fare (resolution of the Federal Antimonopoly Service of the West Siberian District dated 01/23/2006 No. F04-782/ 2005).

How is income exempted for collective payments?

Payment for meals for employees will be waived if the income of each of them cannot be determined (letters of the Ministry of Finance of Russia dated 08/03/2018 No. 03-04-06/55047, dated 09/07/2015 No. 03-04-06/51326).

What's special about the taxation of union payments?

Those paid by the trade union from its funds are entitled to benefits (Clause 31, Article 217 of the Tax Code of the Russian Federation):

Material assistance, holiday bonus, medical services (letter of the Ministry of Finance of Russia dated March 4, 2013 No. 03-04-06/6383). In this case, the level (primary or higher) of the trade union body making the payment is not important (letter of the Federal Tax Service of Russia for Moscow dated April 14, 2009 No. 20-15/3/035673).
Vouchers, including for former employees (letter of the Ministry of Finance of Russia dated April 20, 2012 No. 03-04-06/6-119).
Expenses for travel to any public events (seminars, competitions, etc.), including housing costs and payment of amounts similar to daily allowance for business trips (letter of the Ministry of Finance of Russia dated April 23, 2013 No. 03-04-06/14138).
Gifts (letter of the Ministry of Finance of Russia dated January 17, 2013 No. 03-04-05/6-28).
Excursions organized by the trade union (letter of the Ministry of Finance of Russia dated July 29, 2008 No. 03-04-06-01/238).

The benefit does not apply when paying for tickets for an excursion if the tickets were paid for by a trade union organization from funds the source of which is not membership dues (letter of the Ministry of Finance of Russia dated January 17, 2013 No. 03-04-05/6-28).

What are the nuances of supporting the poor and disabled?

Payments made by a company, individual entrepreneur or non-profit organization are not taxed:

Targeted one-time programs for legally approved social (clause 8 of Article 217 of the Tax Code of the Russian Federation) programs (letter of the Ministry of Finance of Russia dated December 24, 2010 No. 03-04-06/9-314). Payments in kind are also allowed (letter of the Ministry of Finance of Russia dated February 14, 2011 No. 03-04-06/6-26).
For the purchase of special disability devices (clause 22 of Article 217 of the Tax Code of the Russian Federation) (letter of the Ministry of Finance of Russia dated August 25, 2010 No. 03-04-06/8-187). To apply the benefit, it is enough to indicate the appropriate purpose of payment in the document for the transfer of money (letter of the Ministry of Finance of Russia dated December 9, 2008 No. 03-04-06-01/368).
To ensure the arrival of a disabled person to the place where he performs his work (clause 22 of Article 217 of the Tax Code of the Russian Federation) and departure home (letter of the Federal Tax Service of Russia for Moscow dated November 16, 2007 No. 28-11/109498).
For the maintenance of children without parents and children living in low-income families (clause 26 of Article 217 of the Tax Code of the Russian Federation) (letter of the Ministry of Finance of Russia dated July 27, 2015 No. 03-04-05/42997).

What's special about benefits for purchasing cars and housing?

In connection with the purchase of a car, the amount of 50,000 rubles is not subject to personal income tax, which reduces the cost of acquisition (clause 37.1 of Article 217 of the Tax Code of the Russian Federation) under a certificate for the disposal of an old car (letter of the Federal Tax Service of Russia for Moscow dated May 25, 2010 No. 20-14 /4/054535@).

When purchasing housing, the following benefits apply:

Reimbursement from budget funds of mortgage interest and the initial (clauses 35-36 of Article 217 of the Tax Code of the Russian Federation) contribution (letter of the Ministry of Finance of Russia dated November 27, 2013 No. 03-04-06/51398).
Income from investments aimed at purchasing housing for a military serviceman (clause 37, article 217 of the Tax Code of the Russian Federation).
Reimbursement of actually paid interest on a mortgage by a company or individual entrepreneur (clause 40 of Article 217 of the Tax Code of the Russian Federation) to its employee (letter of the Ministry of Finance of Russia dated December 29, 2010 No. 03-04-06/6-322). This provision is not applicable for payers of the simplified tax system who do not pay income tax (letter of the Ministry of Finance of Russia dated July 2, 2012 No. 03-04-05/6-821).
The cost of housing or land received by decision of government agencies (clause 41 of Article 217 of the Tax Code of the Russian Federation) free of charge (letter of the Ministry of Finance of Russia dated October 16, 2014 No. 03-04-05/52267). When money is paid instead of such property in accordance with a court order, personal income tax is withheld from it (letter of the Ministry of Finance of Russia dated May 24, 2013 No. 03-04-05/18849).

When does the inheritance and gift exemption work?

Inherited ones are entitled to benefits (Clause 18, Article 217 of the Tax Code of the Russian Federation):

Real estate (letter of the Federal Tax Service of Russia for Moscow dated 08/04/2010 No. 20-14/081959). In this case, the degree of relationship (letter of the Ministry of Finance of Russia dated July 26, 2010 No. 03-04-06/10-417) and different citizenship does not play a role (letter of the Federal Tax Service of Russia for Moscow dated July 7, 2010 No. 20-14/4/071017@ ).
Cash compensation for the cost of a share in the management company (letter of the Federal Tax Service of Russia for Moscow dated March 12, 2010 No. 20-14/025851@) and funds for shares purchased from the testator (letter of the Ministry of Finance of Russia dated February 18, 2011 No. 03-04-05/7- 105).
Funds accumulated in the pension fund (clause 48 of article 217 of the Tax Code of the Russian Federation).
Funds received by the bank as repayment by the insurance company of the debt of the deceased borrower-insured under the loan (clause 48.1 of Article 217 of the Tax Code of the Russian Federation) and other payments related to it (letter of the Ministry of Finance of Russia dated November 25, 2013 No. 03-04-06/50716 ).

Tax must be paid in the following situations related to inheritance:

When selling inherited shares (letter of the Ministry of Finance of Russia dated July 2, 2009 No. 03-04-05-01/512).
With the continued receipt of rent to the current account of the deceased lessor, since the money transferred to him after the date of death no longer forms an inheritance estate, but is the income of the heirs.

If real estate, a car or a share in a criminal company is a gift (clause 18.1 of Article 217 of the Tax Code of the Russian Federation), then it is given preferential treatment when it is donated by a family member or a relative related to a close relative (letter of the Ministry of Finance of Russia dated November 21, 2013 No. 03-04-05 /50286). For example, a grandmother is classified as a close relative (letter from the Federal Tax Service of Russia for Moscow dated August 31, 2010 No. 20-14/4/091509@). The country in which the donor is located does not play a role (letter of the Federal Tax Service of Russia for Moscow dated July 1, 2010 No. 20-14/4/069188). The fact of adoption must be documented (letter from the Federal Tax Service of Russia for Moscow dated 06/04/2010 No. 20-14/4/059355@).

It is necessary to pay tax, calculating it based on the market value of the property (letter of the Ministry of Finance of Russia dated December 2, 2014 No. 03-04-07/61655), if the real estate, car or share in the management company was not donated by a family member or relative. These include, for example, a spouse with whom a divorce has been filed (letter of the Ministry of Finance of Russia dated October 7, 2010 No. 03-04-05/10-606).

How to take into account income from shares in a management company and securities for tax purposes?

There are no grounds for paying tax on the share in the Criminal Code on the amounts (clause 52 of Article 217 of the Tax Code of the Russian Federation):

The value of property contributed to the NPO’s management company when it is returned to the donor in the event of liquidation of the capital of this organization or under the terms of an agreement with the donor.
Money returned in exchange for real estate entered into the NPO’s management company, if on the day it was entered there it had been registered with the donor for more than 3 years.
From the amounts of additional valuation of the capital stock or its increase during reorganization (clause 19 of article 217 of the Tax Code of the Russian Federation).

It is necessary to pay tax on the contribution to the management company:

From dividends, except for those from which tax has already been withheld (clause 58 of Article 217 of the Tax Code of the Russian Federation).
Money returned in exchange for securities contributed to the management company of the non-profit organization.
Money returned in exchange for real estate entered into the NPO’s management company, if at the time of its entry there it was registered with the donor for less than 3 years.
Amounts of addition to the value of the share due to profit (letter of the Ministry of Finance of Russia dated February 21, 2013 No. 03-04-05/4-117).

Read about how you can reduce income from a share in a management company. “Personal income tax when leaving an LLC: you can take into account expenses, but not a deduction” .

In terms of securities and deposits, the following are preferential:

Income from GKOs and government securities issued in the USSR, the Russian Federation (clause 25 of Article 217 of the Tax Code of the Russian Federation) and the allied states (letters of the Ministry of Finance of Russia dated August 13, 2013 No. 03-04-06/32871 and dated July 14, 2015 No. 03- 03-10/40395).
Winnings on government bonds of the Russian Federation and repayment amounts under these documents (clause 32 of Article 217 of the Tax Code of the Russian Federation)

What is the approach to the sale of property exemption?

Property sold does not have to be taxed if it is sold:

Real estate (including foreign) and movable property (except for shares and shares in the management company), which were owned by the seller (clause 17.1 of Article 217 of the Tax Code of the Russian Federation) for more than 3 years (letter of the Ministry of Finance of Russia dated 04/08/2014 No. 03-04-RZ /15818, Federal Tax Service of Russia dated April 1, 2014 No. BS-3-11/1217@), if it was acquired before 2016 (Article 217.1 of the Tax Code of the Russian Federation, paragraph 3 of Article 4 of Law dated November 29, 2014 No. 382-FZ). The period of ownership of real estate is most often counted from the date of registration of the right to it (letter of the Ministry of Finance of Russia dated December 17, 2013 No. 03-04-07/55742).
Share in the management company or shares of the company (clause 17.2 of Article 217 of the Tax Code of the Russian Federation), which were owned by the seller for more than 5 years from January 1, 2011 (letter of the Ministry of Finance of Russia dated February 17, 2011 No. 03-04-05/4-95). This exemption applies only to acquired property of this kind, and not received in some other way (letter of the Ministry of Finance of Russia dated 02/01/2011 No. 03-04-05/0-48).
A share in a management company or shares of a Russian company operating in the field of high technologies, if this share or shares were owned by the seller for at least 1 year (clause 17.2 of Article 217 of the Tax Code of the Russian Federation). This benefit will apply no longer than 2022 (law dated December 29, 2015 No. 396-FZ).
Housing under a rental agreement with lifetime maintenance. The exemption applies to a lump sum payment of 10% of its market value (letter of the Ministry of Finance of Russia dated January 27, 2015 No. 03-04-07/2785).

Tax will have to be paid upon sale:

Property (except for shares and shares in the management company) that was owned by the seller for less than 3 years, if it was acquired before 01/01/2016.
Shares in a charter capital or shares not received as a result of an acquisition.
Shares in the charter capital or shares acquired before January 1, 2011.
Shares in a charter capital or shares acquired after January 1, 2011 and owned by the seller for less than 5 years.
Shares in management companies or shares of companies operating in high-tech areas, if they were owned by the seller for less than 1 year.

Since 2016, preferential treatment for real estate that became the property of an individual after 01/01/2016 upon sale is subject to the rules of Art. 217.1 Tax Code of the Russian Federation:

The tenure period of 3 years is applicable only to objects received in one of 4 ways: by inheritance or donation by a family member or close relatives, privatization, or under a rental agreement.
For other situations, the tenure period is 5 years.
It is possible to reduce the 5-year period in the constituent entities of the Russian Federation up to its abolition for some (or all) categories of owners or types of objects.

For information about what else has become important for taxation when selling real estate acquired after 2015, read the article “Sale of real estate below cadastral value - tax consequences” .

What are the conditions for non-taxation of targeted revenues?

Targeted income in the form of:

Charitable assistance (clause 8.2 of Article 217 of the Tax Code of the Russian Federation) from Russian or foreign charitable organizations (letter of the Ministry of Finance of Russia dated April 15, 2014 No. 03-04-06/17104). The number of payments of such assistance is not limited (letter of the Ministry of Finance of Russia dated July 2, 2012 No. 03-04-06/6-192).
Grants to support scientific, educational, cultural activities and art (clause 6 of Article 217 of the Tax Code of the Russian Federation) from Russian, foreign or international organizations according to the list approved in the Russian Federation (letter of the Ministry of Finance of Russia dated September 10, 2013 No. 03-03-06/1/ 37238). The income of individuals who are direct performers of work on the project for which a grant was received is not taxed (letter of the Ministry of Finance of Russia dated June 28, 2013 No. 03-04-06/24682).
From 01/01/2018 - grants, bonuses and prizes in cash and (or) in kind based on the results of participation in competitions, competitions, other events provided by non-profit organizations at the expense of grants from the President of the Russian Federation, as well as payment of the cost of travel to the venue of these competitions, competitions , other events and vice versa, food (except for the cost of food in an amount exceeding the daily allowance provided for in clause 3 of Article 217 of the Tax Code of the Russian Federation) and the provision of premises for temporary use in accordance with the terms of agreements on the provision of these grants to such non-profit organizations (clauses 6.1, 6.2 Article 217 of the Tax Code of the Russian Federation).

Will be taxable:

Grants, etc., received from organizations other than those established in paragraphs. 6, 6.1 and 6.2 art. 217 Tax Code of the Russian Federation.
Remunerations of individuals who make up the AUP of the institution that received the grant and are not involved in the direct implementation of work on the project (letter of the Ministry of Finance of Russia dated January 28, 2011 No. 03-04-06/9-11).
Budget funds received as compensation for the costs of temporary accommodation of people forced to leave the territory of Ukraine due to military operations (letter of the Ministry of Finance of Russia dated September 2, 2015 No. 03-04-07/50654).

What benefits do agricultural producers and private farm owners have?

Benefits:

Receipts from the sale of agricultural products produced on a personal farm (clause 13 of article 217 of the Tax Code of the Russian Federation).
Targeted funds received from the budget to support personal farming (clause 13.1 of Article 217 of the Tax Code of the Russian Federation), if existing restrictions are observed regarding the size of the plot and the involvement of hired persons to work on it.
Income received by members of a peasant farm from the sale of agricultural products for 5 years from the year of establishment of this peasant farm (clause 14 of Article 217 of the Tax Code of the Russian Federation).
Targeted funds (clauses 14.1-14.2 of Article 217 of the Tax Code of the Russian Federation) allocated to the heads of peasant farms from the budget for the creation and support of these peasant farms.
Income from the sale of forest products harvested by an individual (clause 15 of Article 217 of the Tax Code of the Russian Federation) and hunting spoils resulting from amateur or sport hunting (clause 17 of Article 217 of the Tax Code of the Russian Federation).
Costs of food for people involved in seasonal work in the field (clause 44 of article 217 of the Tax Code of the Russian Federation).

The following will be subject to personal income tax:

Activities of individual entrepreneurs in the production of agricultural products (letter of the Ministry of Finance of Russia dated December 26, 2008 No. 03-04-05-01/475).
Targeted funds received from the budget to support personal households, when used for other purposes.
Income of members of a peasant farm from the sale of agricultural products after 5 years from the year of registration of this peasant farm.
Income received by an individual in case of delivery of herbs procured by him to companies (letter of the Ministry of Finance of Russia dated October 9, 2008 No. 03-04-06-01/300).
Income from the sale of hunting catch received during the regulation of the number of wild animals (letter of the Ministry of Finance of Russia dated August 12, 2009 No. 03-04-06-01/210).

Article 217 of the Tax Code of the Russian Federation. Income that is not subject to taxation (exempt from taxation).

Judicial practice under Article 217 of the Tax Code of the Russian Federation.

Determination of May 21, 2019 in case No. A76-26431/2016

Supreme Court of the Russian Federation

Court session of the Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation. When considering the dispute in the appealed part, the courts, guided by the provisions of Articles 38, 41, 45, 209, 210, 217 of the Tax Code, Article 15 of the Civil Code of the Russian Federation, clarifications set out in paragraphs 13, 14 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated June 23, 2015 No. 25 and points...

Decision of February 1, 2019 in case No. A82-4294/2015

Arbitration Court of the Yaroslavl Region (AC of the Yaroslavl Region)

Which he had. Income received by individual entrepreneur Luguzinsky G.B. does not fall under the list of income not subject to taxation (exempt from taxation) in accordance with Art. 217 Tax Code of the Russian Federation. According to subclause 4 of clause 1 of Article 228 of the Tax Code of the Russian Federation, the calculation and payment of tax in accordance with this article is carried out by individuals receiving income upon receipt...

Decision of December 26, 2018 in case No. A23-1331/2018

Arbitration Court of the Kaluga Region (AC of the Kaluga Region)

For their families, the cost of air tickets, service fees, car rental, luggage transportation, taxi services cannot be considered as a compensation payment, which is subject to the provisions of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation on the exemption of this type of income of individuals from taxation. The Company paid the cost of the following highly qualified specialists and members of their families while they were on vacation...

Resolution of December 25, 2018 in case No. A75-918/2017

Arbitration Court of the West Siberian District (FAS ZSO)

Direct examination of all evidence available in the case. Upon a new consideration, the courts of the first and appellate instances, partially satisfying the applicant’s demands, guided by the provisions of Articles 45, 52, 220, 217, 252, 257, 258, 346.15, 346.16, 346.18, 346.19, 346.21, 346.25 of the Tax Code of the Russian Federation, considered that the tax authority when determining the tax base according to the simplified tax system...

Decision of December 20, 2018 in case No. A28-9806/2018

Arbitration Court of the Kirov Region (AC of the Kirov Region)

From regulatory legal acts regulating relations in the field of biomedicine in the Russian Federation. When making a decision, the court also takes into account that, in accordance with paragraph 4 of Article 217 of the Tax Code of the Russian Federation, remuneration to donors for other donor assistance is not subject to personal income tax. In this assessment, payments made by the Institution to the Donor under the disputed agreement...

Resolution of December 19, 2018 in case No. A60-8369/2018

Arbitration Court of the Ural District (FAS UO)

All receipts related to payments for goods sold (work, services) or property rights expressed in cash and (or) in kind. Clause 17.1 of Article 217 of the Tax Code of the Russian Federation states that income from the sale of residential houses, apartments, rooms, ...

Resolution of December 13, 2018 in case No. A42-1309/2018

Arbitration Court of the North-Western District (FAS NWO)

If these persons are under the authority or administrative subordination, then the amount of reimbursement of travel expenses (airfare and hotel reservations) is not subject to paragraph 10, paragraph 3, Article 217 of the Tax Code of the Russian Federation and cannot be exempt from personal income tax. The obligation in itself to bear additional expenses within the framework of contracts concluded between legal entities does not provide for any...

Decision of December 7, 2018 in case No. A32-11408/2016

Arbitration Court of the Krasnodar Territory (AC of the Krasnodar Territory)

For the employer to establish conditions that improve the employee’s position in comparison with those established by law. Regarding the inclusion of daily allowance in the amount of legal expenses in accordance with paragraph 3 of Article 217 of the Tax Code of the Russian Federation, it is established that the maximum permissible amount of daily allowance in connection with a business trip within the country is 700 rubles. Establishing the amount of daily allowance by the applicant in the amount of 300 rubles. per day...

5380 05/22/2019 5 min.

Tax principles

The main ones include:

Principle of legality;
The principle of certainty, clarity and ambiguity;
The principle of mandatory payment;
The principle of non-discrimination;
The principle of economic feasibility;
The principle of a single economic space.

In addition to these principles, there are also economic and organizational principles. Together, they all ensure efficient operation and improvement of the tax system. Helps avoid mistakes. Initially, each subject of taxation must choose.

One of the main roles in the tax system of the Russian Federation is occupied by income taxation of individuals and legal entities.

In this article we will look at which personal income is taxed and which is not taxed. Moreover, the first part of the question follows from the second.

What income is not taxed?

According to the Tax Code of the Russian Federation taxes are imposed on any income that constitutes a positive difference between profit and loss received in the course of economic activities of individuals.

Payments to legal entities

Compensation payments of organizations to employees (clause 3), in connection with:

compensation for harm caused to health;
dismissal of employees (except for payments for unused vacation);
expenses for advanced training.

Expenses of board members for travel and accommodation at the location of the board of directors or any other meeting.
Payments to retired employees. Amounts of costs of vouchers to boarding houses and other health institutions purchased for employees and their children under sixteen years of age (clause 9). Amounts transferred by employers, religious. organizations and NPOs for the provision of medical services to their employees/members and close relatives (clause 10).
Amounts of wages and other payments in foreign currency made by government agencies and legal entities. individuals persons sent to work abroad (clause 12).

Income from joint stock companies and other organizations (clause 19) with:

Distribution of income received among shareholders.
Legal reorganizations person (or NPO) and distribution of his property.

Expenses of organizations and individual entrepreneurs for payment for technical means of preventing employee disability (clause 22)

Amounts not exceeding 4,000 rubles (clause 28), included in:

Financial assistance from legal entities to their current and former employees.
Reimbursement of expenses for medications purchased by company employees and their immediate relatives.
Gifts from organizations and individual entrepreneurs to their employees.

Also not subject to tax:

Employer contributions transferred to state funds under the law “On additional insurance contributions...” (clause 39)
Organizational expenses related to repayment of interest on employee loans (clause 40)
Income in the form of food products provided to employees involved in working in the field (clause 44).
Income of individuals persons in the form of dividends from which tax has already been withheld, in accordance with Article 312 of the Tax Code of the Russian Federation (clause 58 of Article 217 of the Tax Code of the Russian Federation).
Amounts paid to employees employed in priority regions of the Russian Federation, in accordance with Law No. 1032-1 (clause 59)
Income transferred in cash to the shareholder/
The next type of income is the amounts received by individuals. persons from state budgets. Among them, the following are not subject to taxes:
Benefits (clause 1 of article 217 of the Tax Code of the Russian Federation), pensions (clause 2, clause 38, clause 48, clause 48.1, clause 53, clause 54), compensation (clause 3, clause 37.2, p. .42).
Grants allocated by the Russian government and foreign funds (clause 6)

Payments to participants of various events, such as:

international competition P.I. Tchaikovsky (section 7.1);
elections of candidates for the President of the Russian Federation, State Duma deputies, municipalities, etc. (clause 30).

Rewards for assistance in preventing terrorist acts and assistance to the security forces of the Russian Federation (clause 8.1). Compensation for victims of terrorism (clause 8.4, clause 46). Compensation to the families of those killed and injured during natural disasters (clause 8.3).
Scholarships (item 11). Payments to military personnel undergoing military service and military training (clause 29). Income in the form of real estate received by an individual free of charge from the State (clause 41).
Subsidies and grants allocated for the development of farming (clause 14.1, clause 14.2).
Rewards for transferring the found treasure to the State (clause 23).
Interest on Russian Federation bonds (clause 32).
Payments to large families (clause 34) and amounts allocated for the construction and purchase of housing (clause 36, clause 37). Income in the form of partial payment amounts for the purchase of vehicles (clause 37.1).
Cash benefits allocated by the State to repay interest on loans (clause 35).
Payments and income in the form of emergency assistance to tourists (clause 55).

Income of individuals

Among the personal income of individuals, the following are not subject to taxes:

Remuneration for the services of volunteers (clause 3.1), donors (clause 4). Issuing uniforms to volunteers (clause 3.2).
Income from the sale of products produced on one’s own farm (item 13) and obtained through amateur hunting (item 17).
Farmers' income from the sale of products produced there (clause 14).
Amounts of proceeds from the sale of real estate that was owned by the seller for more than 3 years (clause 17.1).
Donation, with the exception of real estate, vehicles, shares, etc. (clause 18.1).
Amounts of payments on deposits in banks (clause 27) and consumer cooperatives (clause 27.1).
Income up to 4,000 rubles received in the form of prizes for participation in various events (promotions, contests, competitions) of a sports and advertising nature (clause 28).
Assistance and gifts to combat veterans and their immediate relatives (clause 33).
Income of athletes and individuals participating in the organization of the Olympic and Paralympic Games.
Prizes for athletes for participation in official competitions (clause 20).
Cash rewards for hosting the 2018 FIFA World Cup (clause 56, clause 57).

Taxes paid by legal entities and individuals are described in detail in this video:

According to Article 217, the following can be distinguished as “other” income of individuals that are not taxed:

International awards and prizes of the Russian government for outstanding achievements (clause 7).
Charitable assistance (clause 8.2, clause 26).
Alimony (clause 5).
Income of members of officially registered communities of the peoples of the North (clause 16).
Income from the right of inheritance (clause 18).
Payments to youth associations to cover the costs of organizing events (clause 31).
Compensation for the cost of travel to the place of education for minors (clause 45).
Income in the form of print space or airtime received as part of election campaigns (clause 47).
Income in the form of property returned to the depositor upon dissolution of the NPO or cancellation of the contribution to the NPO (clause 52).

This concludes the list of income not subject to taxation.

Thank you for your attention! Know and respect the law. This will open many doors for you!

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