Changes to the Tax Code of the Russian Federation from April 23, 2021: exemption of child benefits from personal income tax and other good news

What income is not subject to personal income tax: general provisions

Income that is not subject to personal income tax is clearly defined in tax legislation.
The legislator may have several reasons for exempting various types of income from certain categories of individuals from paying tax. Such income is predominantly socially oriented or aimed at stimulating the development of lagging or unprofitable industries. So, conditionally, the grounds for exemption from personal income tax can be divided into several subtypes:

1. Socially oriented:

• social payments (pension, compensation or one-time payments, benefits, etc.);
• incentive payments (payments to donors, prize payments in connection with participation in competitions, assistance to government agencies, etc.);
• support for charity and volunteering;
• incentives for certain categories of socially vulnerable people (for example, remuneration for veterans).

2. Intended for the development of “depressive” areas:

• conducting personal agriculture;
• consumption of banking and investment services.

Art. 217 of the Tax Code contains about 80 points (some of them have the same serial number and differ in the index to it), which provide the grounds that exempt the income of individuals from paying personal income tax. Their number changes almost every year due to the introduction of new grounds, the cancellation of previously valid ones, and the expiration of those that were established for a certain period.

Let's consider what amounts are not taxed according to the points included in Art. 217 Tax Code of the Russian Federation.

What about personal income tax deductions?

As a general rule, standard, social, property, investment, professional and other deductions are applied only to the main base. However, exceptions . Thus, income from transactions with securities and derivative financial instruments can be reduced by:

• positive results from the sale of marketable securities;
• deductions – when carrying forward losses to the future.

You can also reduce the amounts of standard, social and property deductions for the purchase of housing and mortgage interest not taken into account when calculating the basic base :

• taxable income from the sale of property;
• the value of the donated property;
• or insurance/pension payments for the same year.

List of income not subject to personal income tax

The following income is exempt from personal income tax:

1. State benefits, except for payments due to temporary inability to work due to illness or when caring for a sick child. The exceptions are unemployment benefits and maternity benefits.

For more information about how personal income tax and maternity payments relate, read the article “Are maternity payments subject to income tax (personal income tax)?” .

2. Pensions assigned by the Pension Fund of the Russian Federation, including labor pensions, as well as all social additional payments to them.

2.1. Monthly payments at the birth (adoption) of the 1st or 2nd child after 01/01/2018, provided that the average per capita family income does not exceed 1.5 times (from 2021 2 times) the subsistence minimum for the working population established in the region for the 2nd quarter of the year preceding the year of application for payment.

3. Compensation payments.

IMPORTANT! Until 01.01.2020, compensation not subject to personal income tax is listed in clause 3 of Art. 217 Tax Code of the Russian Federation. From 2021, it will no longer be in force, and the payments named in it will be moved to sub-clause. 3 p. 1 art. 217 Tax Code of the Russian Federation. See here for details.

These are, in particular, compensation established at the federal and local levels within the limits of current restrictions:

• with compensation for damage caused by injury;
• free provision of housing, utilities or fuel (or paid in cash equivalent);
• issuance (or payment of the value equivalent) of the due allowance in kind;
• reimbursement of the cost of sports equipment, equipment, sports uniforms and meals provided to athletes and employees of specialized organizations (including judges) during training or participation in competitions;
• payment of severance pay, compensation to company management within the framework of triple monthly earnings (six times for those laid off in the Far North), average monthly earnings before employment;
• death of civil servants or military personnel in the performance of their official duties;
• increasing the professionalism of employees;
• with the use of personal property by employees for official purposes, subject to the availability of documents confirming the economic justification of such expenses;

Which ones exactly, see here.

• performance of work duties, including reimbursement of travel allowances or when moving to another location for work;
• with field allowance, but not more than 700 rubles.

The maximum amount when paying for travel allowances, based on the exemption from personal income tax, is 700 rubles. per day in the Russian Federation and 2,500 rubles. equivalent abroad. Moreover, all justified targeted expenses during a business trip that are documented are exempt from taxation: travel to the destination, airport taxes, costs to the station (airport), luggage transportation, rental housing, telecommunications services, fees for obtaining visas, passports, currency exchange fees . In particular, travel expenses will not be taxed if the actual dates of departure/return associated with a business trip do not significantly deviate from the dates specified in the business trip order. However, if such a deviation is significant, tax will have to be withheld.

Read more about this in the material “Combine a business trip with a vacation, pay personal income tax.”

If documents confirming payment for renting housing were lost, then it is safe not to impose personal income tax only on amounts of 700 rubles per day in Russia and 2,500 rubles per day abroad. A similar procedure has been established for the taxation of payments made to members of the board of directors or any similar executive body of the company in connection with their arrival to hold a meeting of the board of directors or a similar body.

To learn whether it is necessary to tax expenses on documents issued by non-existent legal entities, read the article “The accountant confirmed expenses with documents from a non-existent company. Do I need to withhold personal income tax? .

3.1. Payments to volunteers when they perform their duties free of charge, including rental of housing, travel to the place where their services are provided, food, purchase of personal protective equipment, payment of insurance for VHI for health risks. All within the limits of the amounts applicable for travel allowances specified in the paragraph above.

4. Payment for donated blood, milk and other assistance provided by donors.

5. Alimony payments.

6. Grants in the field of science, culture, education, provided by domestic and foreign organizations, the list of which is approved by the Government of Russia.

6.1. Grants, prizes and premiums received in competitions or competitions organized by non-profit institutions at the expense of grants from the President of the Russian Federation.

6.2. Income in cash or in kind to pay for food (up to 700 rubles in the Russian Federation and 2,500 rubles abroad), accommodation, as well as the cost of travel to the venue of competitions, contests, etc., held by non-profit organizations at the expense of grants from the President of the Russian Federation.

7. Awards (domestic and foreign) for achievements in the field of education, culture, art, technology and science, media according to the government list, as well as awards presented by regional senior officials for similar achievements.

8. One-time payments (including financial assistance, payment in kind) made:

• the employer to the family of a deceased or retired (including in connection with the death of a family member) employee ( for more details, see here );
• from the federal regional budget in the form of targeted assistance to the poor and socially vulnerable segments of the population;
• by the employer at the birth (taking into guardianship, adoption) of a child within 1 year within 50,000 rubles.

Find out how financial assistance to an employee is taxed here .

8.1. Award for assistance to government agencies in preventing and detecting terrorist acts, assistance to the FSB and operatives.

8.2. Charity.

8.3. One-time cash payment to pensioners made in January 2021.

9. Compensation by employers for the cost of vouchers to sanatoriums, dispensaries and other sanatorium-resort institutions (except for tourism) to employees or members of their families. Sources of payments can be funds from the organization itself, budget funds, or money from religious communities or NPOs.

Read more about personal income tax treatment of vouchers provided at work here .

10. Payment by the employer for medical services (including medications) provided to employees or members of their families (from funds that remain at the disposal of the employer after paying income tax, as well as funds from organizations of the disabled, religious and charitable societies). A prerequisite is compliance with the non-cash form of payment or the issuance of cash to the individual taxpayer.

11. Scholarships.

12. Remuneration from government agencies financed from the budget when sending workers abroad.

13. Income from the sale of self-grown crops or livestock products from subsidiary plots. Mandatory conditions are the non-use of hired labor and not exceeding the size of the land plot established for subsidiary plots. To be exempt from taxation, you will need a certificate issued by a local government body (chairman of a horticultural cooperative, etc.) confirming the origin of agricultural products.

13.1. Budget payments for the development of subsidiary farming.

14. Farmers' income from agricultural activities during the first 5 years.

14.1. Grants to farmers for creating a farm, initial equipment and for the development of a livestock farm.

14.2. Subsidies for farmers.

15. Income from the sale of forest products.

16. Income of registered members of family communities among the peoples of the North (small in number) engaged in ethnic activities.

17. Income from the sale of game and furs obtained by hunters.

17.1. Income from the sale of real estate (with certain restrictions established by Article 217.1 of the Tax Code of the Russian Federation and applied since 2016) and movable property owned for more than 3 years. From 01/01/2019, the clause applies to income received from the sale of property used in business activities. This paragraph does not apply to income received from the sale of securities.

17.2. Income from the sale of a part in the authorized capital of the company, shares that the taxpayer owned for over 5 years.

17.3. Income from the sale of waste paper by individuals.

18. Hereditary mass.

18.1. Property received as a gift from individuals, except for real estate, vehicles and securities (shares in the management company).

19. Income to shareholders during revaluation of assets and in other cases.

20. Sports prizes.

20.1. One-time incentive payments from sports non-profit organizations (introduced 07/03/2016).

20.2. Incentive cash and in-kind payments to participants of the 2016 Paralympic Games (introduced on November 30, 2016).

21. Tuition fees.

21.1. Fee for independent assessment of qualifications (introduced in 2017).

22. Purchase of technical equipment for the rehabilitation of disabled people, including payment for guide dogs, as well as for the prevention of disability.

23. Reward for treasure.

25. Interest on government bonds.

26. Charitable assistance to orphans, as well as from low-income families.

28. Any income not exceeding 4,000 rubles. per year in the form:

• gifts from legal entities and individual entrepreneurs;
• prizes at competitions;
• employer's financial assistance;
• reimbursement by the employer for the cost of medications prescribed by the attending physician (receipts are required);
• winnings in marketing campaigns;
• material assistance for disabled people;
• financial assistance provided by an organization carrying out educational activities in basic professional educational programs, students (cadets), graduate students, adjuncts, residents and assistant trainees (from 01/01/2020);

About the need to organize the accounting of such income, read the material “The Ministry of Finance reminded that for personal income tax purposes, gifts must be taken into account regardless of their value .

29. Income of conscripts at military training.

30. Earnings from elections, referendums.

31. Payments to trade union members from paid membership fees.

32. Bond winnings on government loans.

33. Material assistance and gifts to veterans, disabled people of the Second World War and their widows, home front workers, former prisoners of war and prisoners during the Second World War, provided at the expense of:

• budget of the Russian Federation or funds of a foreign state - in full;
• other persons - in the amount of up to 10,000 rubles. in year.

34. Income of families with children in the form of state support.

35. Budgetary compensation for the payment of interest on loans.

36. Payments from the state budget or local budgets for the construction (purchase) of housing.

37. Income from investment for the purchase of housing by participants in the NIS for housing provision for military personnel.

37.1. State assistance for the purchase of a new car as part of an experimental replacement of scrapped vehicles.

37.2. One-time compensation to health workers within the framework of the state program (no more than 1 million rubles).

37.3 The amount of the down payment paid from the federal budget for a loan to purchase a car.

38. Contributions to pension savings.

39. Employer contributions for each employee to the funded labor pension system within the limit of 12,000 rubles. in year.

40. Amounts paid by legal entities (IP) to reimburse interest payments on loan agreements for the construction (purchase) of housing.

For more details, see: “Mortgage interest is not completely exempt from personal income tax .

41. Housing received free of charge from the state by military personnel, as well as freely received land or housing from municipal (state) property.

41.1 Income received by the taxpayer under the renovation program in Moscow.

41.2 Monetary compensation in exchange for a land plot due from state or municipal property, if such compensation is established by law (from 01/01/2020).

42. Compensation for partial payment by parents of preschoolers for kindergarten.

44. Providing food for seasonal workers for field work.

45. Income in the form of payment for travel to the place of study and back to minors.

46. ​​Income in connection with the termination, in whole or in part, of the obligation to pay debt, income in the form of financial benefits, as well as other income in cash and (or) in kind received by taxpayers who suffered from terrorist acts, natural disasters or other emergency circumstances, and (or) individuals who are members of their families in connection with these events.

46.1 Income received as payment for the rental (rent) of residential premises from individuals specified in clause 46, within the limits of the amounts provided to such persons for the purpose of hiring (renting) residential premises from budget funds.

47. Free airtime during elections.

48. Pension savings.

48.1. The borrower's income from the repayment of debt under a loan agreement from insurance compensation.

52. Property transferred for the endowment capital of an NPO, which can be received back by the donor upon dissolution of the endowment capital or cancellation of the donation.

53. One-time payment from pension savings.

54. Urgent payment of pension savings.

55. Payment in kind in the form of emergency assistance provided to tourists.

56–57. Income in preparation for FIFA 2018.

58. Dividends subject to double taxation provisions.

Read about the taxation of dividends in the article “Is personal income tax levied on dividends?” .

59. Support provided by the employer within the limits established by the certificate within the framework of the employment law.

60. Income from the liquidation of a foreign legal entity, provided that the liquidation procedure is completed before 03/01/2019, as well as the taxpayer submits an application with a list of characteristics of the property received.

60.1. Income in the form of securities received by an individual in ownership before December 31, 2019, from a foreign organization of which he is a shareholder, subject to a number of restrictions established by this paragraph.

61. Reimbursed legal expenses.

62. Debts written off in bankruptcy (introduced in 2021).

62.1. Debt recognized as bad and written off if certain requirements are met (introduced in 2021).

63. Income from the sale of property upon declaring bankruptcy (introduced in 2021).

64. Compensation payments to depositors upon acquisition of their right to deposit (introduced from 2021).

64.1. Income generated by citizens of Crimea and Sevastopol as a result of the termination of the taxpayer’s obligations in accordance with the law “On the specifics of repayment...” dated December 30, 2015 No. 422-FZ.

65. Income from restructuring of mortgage debt (introduced in 2016).

65.1. Income received by the taxpayer during the implementation of state support measures for families with children (from income received in 2021).

66. Income from a controlled foreign company, subject to its independent declaration (introduced 02/15/2016).

67. Income from a foreign legal entity not related to the distribution of profit, in the amount of the previously made contribution to it (introduced on February 15, 2016).

68. Bonuses awarded to active buyers (introduced in 2017).

69. Monthly payments to combat veterans (introduced in 2017).

70. Income of individuals (who are not individual entrepreneurs and do not employ hired workers) from care services for persons in need, tutoring, housekeeping, cleaning (introduced in 2017). Applicable in 2018–2019.

71. Reimbursement from the compensation fund for participants in shared construction in the event of bankruptcy of the developer (valid from 01/01/2018).

72. Income of taxpayers for the period from 01/01/2015 to 01/12/2017, from which personal income tax was not withheld by the tax agent, and information about them was submitted to the Federal Tax Service (valid from 12/29/2017). The exceptions are income:

• for the performance of work, services or labor duties;
• in the form of dividends (interest);
• benefits and income in kind, including gifts;
• in the form of prizes and winnings.

73. Income of judges in the form of a lump sum payment for the purchase or construction of housing.

74. Income in cash and in kind received during the period up to and including 31 December 2021 from UEFA.

75. Income in the form of CFC profits taken into account when determining the tax base in 2021 for a taxpayer who is a controlling person of such a controlled foreign company.

76. Income in the form of payments to citizens exposed to radiation (introduced in relation to income received from 2021).

77. Income in cash or in kind received in accordance with the legislative acts of the Russian Federation, acts of the President or the Government, laws or other acts of government bodies of the constituent entities of the Russian Federation in connection with the birth of a child (introduced in relation to income received after 2021).

78. Income received by disabled people or disabled children in accordance with the law of November 24, 1995 No. 181-FZ, as well as the amount of payment for additional days off provided in accordance with Article 262 of the Labor Code of the Russian Federation to persons (parents, guardians, trustees) caring for for disabled children (introduced in relation to income received from 2021).

79. Income received by certain categories of citizens in order to provide them with social support (assistance) in accordance with legislative acts of the Russian Federation, acts of the President or Government, laws or other acts of government bodies of constituent entities of the Russian Federation (introduced in relation to income received from 2021).

80. Annual cash payments to persons awarded the “Honorary Donor of Russia” badge (introduced for income received from 2021).

Reduced insurance premium rates

Legislators also added several new clauses to Article 427 of the Tax Code of the Russian Federation. In particular, paragraph 15 part 1 of this article provides for the possibility of applying reduced insurance premium rates for Russian organizations that produce and sell animated audiovisual products produced by them. By such a product, legislators understand a film consisting of specially created hand-drawn or three-dimensional puppet images and objects that move on the screen, including those created using computer graphics. Animators will have the right to reduced contributions during 2018–2023, this is stated in the new clause 6 of part 2 of the article. Tariffs for animators are set as follows:

• for compulsory pension insurance - 8% of the wage fund;
• for compulsory social insurance in case of temporary disability and in connection with maternity - 2%;
• for compulsory social insurance in case of temporary disability in relation to payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists) - 1.8%;
• for compulsory health insurance - 4%.

However, in order to be able to apply these tariffs, animators must meet the conditions listed in the new clause 15, part 3. Article 427 of the Tax Code of the Russian Federation. In particular, the following have the right:

• new organizations - provided that the share of their income from animation is at least 90% of the total turnover, has more than 7 employees, they are included as a payer in the register of organizations producing animated audiovisual products in accordance with the legal regulations in the field cinematography;
• operating organizations - under similar conditions, only the income and number of employees is determined based on the results of 9 months of the year preceding the year the organization switched to paying insurance premiums at reduced rates.

At the same time, the register of organizations engaged in the production of animated audiovisual products and the provision of services (performance of work) for the creation of animated audiovisual products is maintained by the federal executive body that carries out the functions of developing state policy and legal regulation in the field of cinematography, in the manner established by it.

Are alimony payments subject to income tax?

The question of whether alimony is subject to income tax worries many citizens, and the Tax Code gives a clear answer to it. In accordance with paragraph 5 of Art. 217 of the Tax Code, alimony received by individual taxpayers is not subject to personal income tax.

This question arises due to the fact that receiving alimony is a fairly common type of income for divorced families. Alimony is always withheld (paid voluntarily) from income “cleared” of taxes, that is, from those from which deductions have already been made.

Payment procedure and what is the BCC for personal income tax 15%

In accordance with paragraph 7 of Art. 226 of the Tax Code of the Russian Federation (as amended by Law No. 372-FZ), personal income tax is paid to the budget in the following order:

Let us note that Order of the Ministry of Finance dated October 12, 2020 No. 236n supplemented the list of BCC for taxes (approved by Order No. 99n dated June 8, 2020) for 2021 and the planning period of 2022 and 2023. Respectively:

• 000 1 01 02080 01 1000 110 – for the payment itself (recalculations, arrears and debts, including canceled ones);
• 000 1 01 02080 01 2100 110 – fines;
• 000 1 01 02080 01 2200 110 – fines;
• 000 1 01 02080 01 3000 110 – fines;
• 000 1 01 02080 01 4000 110 – other income;
• 000 1 01 02080 01 5000 110 – interest on excess collected (paid), as well as in case of violation of the deadlines for their return.

Thus, from 2021, a special personal income tax payment has been established if, at the time of transfer of the advance payment to the budget, the amount of the advance, calculated on an accrual basis from the beginning of the year, exceeds the limit of 650,000 rubles. If at the time of personal income tax payment this personal income tax amount is not exceeded , then the tax agent transfers it in the usual manner.

What has changed in the taxation of income from the sale of real estate from 2021 and in 2020-2021

Starting from 2021, exemption from personal income tax on citizens’ income from the sale of property is regulated according to new rules. This is due to the appearance of a new article 217.1 in the Tax Code and a change in the text of clause 17.1 of art. 217, which change the procedure for exempting income from the sale of real estate and other property from taxation.

In particular, property is now divided into 2 groups:

• real estate or shares in it;
• other property that was owned by the taxpayer for more than 3 years.

A new concept has been introduced into the Tax Code - the maximum minimum period of ownership of real estate (clause 2 of Article 217.1 of the Tax Code of the Russian Federation). According to the Tax Code of the Russian Federation, this period has 2 meanings: 3 years and 5 years. A 3-year period of ownership of real estate when determining income exempt from personal income tax is established for situations of sale (clause 3 of Article 217.1 of the Tax Code of the Russian Federation):

• real estate or a share in it received by the taxpayer by inheritance or as a gift from close relatives;
• privatized property;
• real estate received under a contract for the lifelong maintenance of a deceased dependent.

In other cases, income from the sale of real estate is exempt from personal income tax after a five-year period of ownership of this property (clause 4 of Article 217.1 of the Tax Code of the Russian Federation).

Particular attention is paid to the value of the property being sold. If the sale price is less than the cadastral value, then the tax base will be determined as the cadastral value at the beginning of the year of sale, multiplied by 0.7. An exception to the rules will be the sale of objects for which the cadastral value has not been determined (clause 5 of Article 217.1 of the Tax Code of the Russian Federation).

The right of subjects of the Federation has been introduced to make decisions on reducing the 5-year tenure period, which makes it possible to exempt income from the sale of real estate from personal income tax, and on reducing the coefficient applied to the cadastral value to determine the tax base when selling an object at a price lower than the cadastral value (clause 6 Article 217.1 of the Tax Code of the Russian Federation).

The innovations apply only to those objects that were owned by the taxpayer from 01/01/2016. For property acquired before 2021, the old rules for exempting real estate from personal income tax apply: a 3-year ownership period and the absence of dependence of the tax base on the ratio of the sale price and cadastral value.

For more information about the dependence of the applied rules on the year of ownership, see the article “Sale of real estate below cadastral value - tax consequences” .

An innovation for 2021 was the exemption from personal income tax on interest savings for the period of mortgage holidays.

We talked about it in more detail here.

From 01/01/2020, the Tax Code of the Russian Federation will specify the procedure for determining income from the sale of real estate acquired during the year for the purpose of property deduction. Income will need to be compared with the cadastral value of the object, determined as of the date the object was registered in the cadastral register, multiplied by a factor of 0.7. If the actual income turns out to be less than the calculated indicator, then for the purposes of the property deduction it will be necessary to take this indicator (Law No. 63-FZ dated April 15, 2019).

Read more about the changes to Art. 217 of the Tax Code of the Russian Federation in 2021, find out from this publication.

Starting from 2021, reimbursement of expenses for payment for residential premises provided for temporary use, fuel, as well as corresponding income received in kind (previously - free provision of residential premises, fuel or corresponding monetary compensation) is not subject to personal income tax.

What other income is not subject to personal income tax from 2021, ConsultantPlus experts explained. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

New rules for tax on winnings

Gamblers simply need to know what changes to personal income tax await them in 2021. The fact is that Law No. 354-FZ of November 27, 2021 radically changed the procedure for taxation of winnings from gambling and lotteries, as well as the deduction of personal income tax from them.

There are 3 basic rules (new provisions of Article 214.7 of the Tax Code of the Russian Federation):

Of course, no deductions are allowed for gambling pleasures. The corresponding phrase appeared in the second paragraph of paragraph 3 of Art. 210 Tax Code of the Russian Federation.

It is also clarified that the tax is calculated separately for each winning amount.

How much income of foreigners is not taxed?

In Art. 215 of the Tax Code lists the income of foreigners that is not subject to personal income tax. These include:

• income of consuls and diplomats, as well as members of their families living with them on the territory of the Russian Federation (only income that is not related to the consular or diplomatic service and received in Russia from local sources is taxed);
• income of technical workers and service personnel of diplomatic missions represented by foreign citizens, as well as members of their families temporarily residing with them in Russia, with the exception of income received from other sources in Russia;
• income of employees of international organizations.

This article applies only to citizens of those countries with which Russia has concluded relevant international treaties establishing a similar procedure for Russians of the same rank.

Income tax

Expenses and income

The list of expenses for which an investment tax deduction can be claimed for income tax has been supplemented with R&D expenses. By virtue of Article 286.1 of the Tax Code of the Russian Federation, this investment tax deduction amounts in total to no more than 90% of the amount of R&D expenses specified in paragraphs. 1–5 paragraph 2 of Article 262 of the Tax Code of the Russian Federation.

If the taxpayer has exercised the right to apply such an investment tax deduction, he also has the right to reduce the amount of tax (advance payment) to be credited to the federal budget by an amount equal to 10% of the amount of these expenses.

The maximum amount of R&D expenses, types of R&D and categories of taxpayers who are granted the right to apply the specified investment tax deduction may be established by the laws of the constituent entities of the Russian Federation.

A taxpayer who has used the right to apply an investment tax deduction in relation to R&D does not have the right to take into account the costs of such research and (or) development when determining the tax base, and also to apply the provisions of Article 267.2 of the Tax Code of the Russian Federation in relation to them.

Funds received by an organization free of charge from a business company or partnership of which such an organization is a shareholder (participant) are included in corporate income tax expenses. You are allowed to reduce your income by this amount:

• in the form of property (property rights) received by a shareholder (participant) of an organization upon leaving the organization or upon distribution of the property of a liquidated organization among its shareholders (participants);
• from the sale of property rights (shares, shares) of the organization.

Article 331.1 of the Tax Code of the Russian Federation “Features of tax accounting by budgetary institutions” has lost force.

Depreciation

In the new edition of Article 256 of the Tax Code of the Russian Federation, the following are no longer recognized as depreciable property:

• objects of fixed assets in respect of which the taxpayer used the right to apply a tax deduction in accordance with Article 343.6 of the Tax Code of the Russian Federation;
• intangible assets created as a result of expenses incurred on scientific research and (or) development, in respect of which the taxpayer exercised the right to apply an investment tax deduction, taking into account the specifics established by clause 7 of Article 286.1 of the Tax Code of the Russian Federation.

Article 257 of the Tax Code of the Russian Federation determines that:

The residual value of intangible assets is determined as the difference between their original cost and the amount accrued during the depreciation period.

Part 9 of Article 259 of the Tax Code of the Russian Federation has lost force.

Results

Tax legislation provides for the exemption of personal income from personal income tax in a number of cases. An exhaustive list of such cases is given in Art. 217 (for Russians) and Art. 215 (for foreign citizens) of the Tax Code. Most of the items for which the income of Russians is exempt are related to the social orientation of this income (state benefits, compensation payments, pensions, payments for children, financial assistance). The exemption also applies to the income of peasant and personal subsidiary plots, income from the sale of forest products and hunting trophies.

From 2021, personal income tax will be assessed in a new way when selling real estate. The time limits for this property to be owned by the sellers have been changed. In addition, the sale price of property has been linked to its cadastral value for the situation of selling an object at a price lower than the cadastral valuation, and the constituent entities of the Russian Federation have the right to reduce the main deadline and reduce the coefficient involved in calculating the tax base from the cadastral value.

Sources:

• Tax Code of the Russian Federation
• Labor Code of the Russian Federation
• Federal Law of December 30, 2015 No. 422-FZ
• Federal Law of November 24, 1995 No. 181-FZ

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Clause 6, Article 226 of the Tax Code of the Russian Federation

Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer.

When paying a taxpayer income in the form of temporary disability benefits (including benefits for caring for a sick child) and in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made.

(Clause as amended by Federal Law dated May 2, 2015 No. 113-FZ)

Peculiarities of calculation and payment of personal income tax by tax agents.

Securities purchase and sale agreements

According to the additions made to paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, from 2020, unless otherwise provided in paragraph 2 of Art. 226.1 of the Tax Code of the Russian Federation, Russian organizations and individual entrepreneurs who make payments under agreements for the purchase and sale (exchange) of securities concluded by them with taxpayers are also recognized as tax agents.

When determining the tax base for transactions with securities based on a taxpayer’s application, these tax agents take into account actual and documented expenses that are associated with the acquisition and storage of the relevant securities and that the taxpayer incurred without the participation of a tax agent.

Separate units

Now tax agents - Russian organizations that have several separate divisions on the territory of one municipality, have the right to transfer calculated and withheld personal income tax amounts to the budget at the location of one of such separate divisions or at the location of the organization, if the specified organization and its separate divisions are located on the territory of one municipality, selected by the tax agent independently, taking into account the procedure established by clause 2 of Art. 230 of the Tax Code of the Russian Federation (clause 7 of Article 226 of the Tax Code of the Russian Federation).

Payment of personal income tax at the expense of a tax agent

As a general rule, payment of tax at the expense of tax agents is not allowed. Now there will be an exception to this rule: cases of additional assessment (collection) of personal income tax based on the results of a tax audit in accordance with the Tax Code of the Russian Federation in the event of unlawful non-withholding (incomplete withholding) of tax by a tax agent.

Certain types of income

Calculation and payment of tax in accordance with Art. 228 of the Tax Code of the Russian Federation will also be carried out by individuals - foreign citizens, stateless persons registered in accordance with clause 7.4 of Art. 83 of the Tax Code of the Russian Federation, receiving income from organizations (individual entrepreneurs) that are sources of payment of income to such individuals - foreign citizens, stateless persons, upon receipt of which tax was not withheld by the specified organizations (individual entrepreneurs) and information about which is provided by the specified organizations (individual entrepreneurs) entrepreneurs) in the manner established by clause 5 of Art. 226 and paragraph 14 of Art. 226.1 of the Tax Code of the Russian Federation, based on the amounts of such income (clause 1 of Article 228 of the Tax Code of the Russian Federation was supplemented by clause 9).

Accordingly, designated persons are required to independently calculate the amount of personal income tax and submit a tax return to the tax authority.

Tax return

It would seem that a minor amendment was made to paragraph 4 of Art. 229 of the Tax Code of the Russian Federation: taxpayers have the right to submit an application for offset (refund) of the amount of overpaid tax as part of the tax return. But it will significantly simplify and save time for taxpayers, since there will be no need to wait for the end of the desk audit of the declaration in order to submit a separate application for a refund (offset) of personal income tax. This rule will come into force on January 1, 2021.

In addition, from 2021, a personal income tax return on paper can also be submitted by an individual to the tax authority through the MFC, which, when accepting a tax return, is obliged to put, at the request of the taxpayer, a mark of acceptance and the date of its acceptance on the copy of the tax return (clause 4 Article 80 of the Tax Code of the Russian Federation).

Responsibilities of tax agents

Particular attention should be paid to the changes made to Art. 230 of the Tax Code of the Russian Federation, which come into force on January 1, 2021.

Unified deadline for submitting personal income tax reports.

Clause 2 of Art. 230 of the Tax Code of the Russian Federation, which determines the procedure for filing personal income tax reports, has been revised.

Tax agents will now be required to submit:

• calculation of the amounts of personal income tax calculated and withheld by the tax agent for the first quarter, six months, nine months (form 6-NDFL) - no later than the last day of the month following the corresponding period, for the year - no later than March 1 of the year, following the expired tax period;
• a document containing information about the income of individuals of the expired tax period and the amounts of tax calculated, withheld and transferred to the budget system of the Russian Federation for this tax period for each individual (except for cases in which information constituting a state secret may be transferred) (f . 2‑NDFL), – no later than March 1 of the year following the expired tax period.

The current deadline for submitting Form 2-NDFL is no later than April 1 of the year following the reporting period. Thus, the deadline for submitting forms 6-NDFL and 2-NDFL will be the same - no later than March 1.

Reducing the threshold for the minimum number of employees

Reporting on forms 2‑NDFL and 6‑NDFL is submitted by the tax agent in electronic form using the TKS. If the number of individuals who received income in the tax period is up to 10 people, the tax agent can provide the specified information and calculate the tax amount on paper. In the current version of Art. 230 of the Tax Code of the Russian Federation indicates the number 25, that is, the number of individuals at which a tax agent can submit personal income tax reports on paper has been reduced.