What is the tax period for personal income tax?

What tax agents should do

During the year, tax agents (organizations and individual entrepreneurs with employees) must calculate personal income tax, withhold and transfer it to the budget each time income is paid to an employee/other individual. For example, when transferring salaries, this is done monthly.

In addition, tax agents for personal income tax are required to report to the Federal Tax Service. In 2015 and earlier, they had to do this only at the end of the year, submitting Certificates 2-NDFL. But from 2021, in addition to the existing obligation to submit Certificates, the obligation to submit quarterly reports in Form 6-NDFL has been added.

Personal income tax is one of the most profitable contributions. The state charges 13% from every salary of any employee, thereby replenishing its budget by 30% annually. For example, according to economists’ calculations, the capital of the Moscow region consists of 43% personal income tax.

This type of tax is more federal, since it applies equally to all citizens throughout the country. The period for its deduction varies, depending on the time of creation of the enterprise (details are specified in Article 55 of the Tax Code of the Russian Federation).

It is not necessary to make deductions every month or quarter; You can withdraw the accumulated amount once a year. Therefore, for the purity of the operation, it must be formed correctly. To do this, the employee needs to work for a year (most often this is the amount of time allotted) and deduct 13% of each salary every month. So, after 12 months there will be an amount that forms the payment base of an individual, which he will have to make annually. The time it took for this to happen is the personal income tax period.

Results

Tax agents are required to submit Form 6-NDFL quarterly no later than the last day of the month following the reporting quarter.
At the end of the year, the report is submitted no later than April 1 of the reporting year. At the end of the year, tax agents are also required to submit a 2-NDFL certificate. With sign 2, if the tax could not be withheld, no later than March 1, with sign 1, if the tax was withheld, before April 1. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Tax system of the Russian Federation

Personal income tax is the main source of replenishment of the state treasury

The definition of “tax system” is understood as a set of fees, duties, penalties, and taxes levied on citizens for certain actions. They are spelled out in the Tax Code, which also specifies the principles, objectives, functions, forms of taxation and participants in the structure. All payments made are sent to budgets of different levels, which are divided depending on the type of collection.

Federal - VAT, excise taxes, personal income tax, taxes on profits, on the extraction of minerals, on the use of water resources, wildlife, state duties for the work of authorized bodies.
Regional - tax on transport, gambling, property of organizations.
Local - fees for land and movable and immovable property.

According to this scheme, all payments are distributed among budgets and then used for the needs of the state. The federal budget allocates salaries to people with unproductive professions - the Ministry of Emergency Situations, firefighters, police, teachers and educators, various services, etc. In addition, part of the funds goes to support the armed forces, construction, restoration of infrastructure, as well as social benefits. The remaining two budgets deal with the improvement of only certain areas and regions.

Objectives of the tax system of the Russian Federation

The work of the tax office is based on a number of basic principles that allow it to be a transparent, clear and fair system. Thanks to them, it exists and functions in 2021, and also performs the most important task - redistributing state profits among all segments of the population. In addition, there is another purpose:

A safety net in case of a decline in production - fees and duties are conditional profits that can be put to use. But there are situations when some enterprise of national importance suffers losses, for example, due to sanctions on the import of products into another country or simply poor sales and high production costs.
Do not interfere with entrepreneurship - the tax applies to any income, including organizations with companies. As a rule, they always have a significant profit, therefore, they need to pay more. In order not to interfere with their activities, the state provides them with an expanded list of benefits.
Implementation of social programs - all discounts and free services are paid for from one of the budgets. An excellent example would be veterans and military personnel who can take advantage of benefits.

This is why the tax system exists. In one case, it acts as the main source of income for the state, in another - as assistance to the economy, entrepreneurship and vulnerable segments of the population.

The essence of the personal income tax tax period

The tax period for personal income tax in Russian legislation is established as a period of time after which the amount required to pay the fee is finally determined. Tax Code of the Russian Federation, clause 1, art. 55: “...the period after which the tax base and the amount of tax are determined...”.

Determination of the tax and reporting period

If we talk about personal income tax, then for it this period is one calendar year, that is, 12 months of work for which a salary is paid.

Note! When officially employed at a registered enterprise, the employer independently calculates the amount of all contributions and gives the employee only a net salary. But there are situations when the employer deducts only personal income tax, and the employee has to pay other taxes (health insurance, unemployment, etc.) on his own. Then he will have to go to the tax office and take a declaration, which will then be handed over to the authorities to record his earnings and benefits with discounts from him.

In total, there are several tax rates in the Russian Federation - 9, 13, 15, 30, 35 percent. For example, a 9% contribution must be paid from company dividends. A share of 13% is personal income tax, and 15% is income from organizations to persons who are not foreign citizens. For them, the period for determining the base may vary slightly (all the nuances are specified in the Tax Code).

Basic tax rates

After repayment of the fee, the reporting period for personal income tax begins. This is done to save time for inspection workers, and also legitimizes all payments and deductions to the budget. An organization or individual entrepreneur is obliged to first formulate salaries for employees, then deduct all types of taxes from them, and give only a net paycheck in hand and at the same time certify everything in writing. The tax period for which the base is formed is one year. At the end, along with payment, a reporting period begins, the duration of which varies for different entities:

employers - until April 1 in the next half of the tax period;
individual entrepreneurs - until April 30 under the same circumstances;
other persons - until April 30.

During this time, the inspection must be provided with a document - a report. It is an ordinary declaration in which all income and current tax benefits must be recorded. If this is not done, the employer will be fined 200 rubles for one 2-NDFL certificate. There should be as many of them as there are registered employees at the enterprise.

If we talk about individual entrepreneurs, then they need to provide a 3-NDFL declaration.

Important! Payment of the final tax is not made immediately, but at certain intervals throughout the subsequent tax period. First, you need to repay half for the period from January to June, then a quarter - from July to September, the last 25% - for October. If you ignore the obligation to provide a report, the violator will receive a fine of 1000 rubles.

The tax period is considered to be 12 months, but this is not always the case. Very often, enterprises or organizations are registered in the inspection register for different months, which is why this period is shortened. In this case, all issues with the tax authorities must be resolved before the end of the current year. If the individual entrepreneur was registered in December, then the time is extended for another month. Such taxpayers need to provide a 4-NDFL certificate immediately after the first month of profit so that agents can deduct possible advance payments. This document is also necessary if the profit amount changes by more than 50%: if the entrepreneur’s profit changes by half, then he is obliged to fill out a declaration and submit it to the inspectorate. Otherwise, a fine of 200 rubles per sheet will be imposed.

Declaration to be completed after the tax period

It is also worth mentioning about foreign citizens, since recently it has become important to open a business in a country other than your own. For them, everything is thought out in the same way - 1 calendar year of the tax period. However, there is no need to fill out and submit a declaration to the Federal Tax Service, since these persons are freed from the hassle of a payment report. Residents have more favorable conditions than entrepreneurs of the Russian Federation.

There is nothing difficult in the concept of a tax period - this is the time (for personal income tax - a year) for which the final amount of a particular tax is formed. As a rule, it is paid not every month, but after a year at once for all wages issued. And at the moment when the period established by law expires, the reporting period begins. It is also designed for a certain period of time and is needed to ensure that entrepreneurs not only pay all taxes for their employees, but also to provide written documentation. Usually, time is allotted for this until the end of April of the next year, during which it is necessary to provide declarations for all employees in order to avoid paying a late fee.

Personal income tax: participation of tax agents in the calculation and payment of this tax.

Tax payment can occur in 2 ways:

1) independent payment of tax by the taxpayer - payment of the tax is made before July 30 of the year following the tax period. The taxpayer pays the tax himself whenever the tax agent does not do it for him.

2) tax payment by tax agent

– tax agents are Russian organizations, representative offices of foreign organizations, individual entrepreneurs, lawyers and notaries from whom the taxpayer receives income.

Tax agents calculate and pay tax on a monthly accrual basis (in the first month it is calculated for this month, in the second month it is calculated for 2 months, and a deduction is applied for the amount paid in the first month).

Calculation of amounts and payment of tax are made in relation to all income of the taxpayer, the source of which is the tax agent.

The amount of tax in relation to income for which other tax rates are applied is calculated by the tax agent separately for each amount of the specified income accrued to the taxpayer.

The tax amount is calculated without taking into account the income received by the taxpayer from other tax agents and the tax amounts withheld by other tax agents.

Tax agents are required to withhold the accrued tax amount directly from the taxpayer’s income upon actual payment.

The tax agent withholds the accrued amount of tax from the taxpayer at the expense of any funds paid by the tax agent to the taxpayer upon actual payment of these funds to the taxpayer or on his behalf to third parties. In this case, the withheld amount of tax cannot exceed 50% of the payment amount (does not apply to tax agents that are credit organizations in relation to the withholding and payment of tax amounts on income received by clients of these credit organizations, with the exception of employees of the organization, in the form of material benefits).

If it is impossible to hold

the calculated amount of tax, the tax agent is obliged, no later than 1 month from the date of the end of the tax period, to inform the taxpayer and the tax authority at the place of registration in writing about the impossibility of withholding the tax and the amount of tax.

Deadlines

.
Tax agents are required to transfer the amounts of calculated and withheld tax no later than the day of actual
receipt of cash from the bank for the payment of income, as well as
the day of transfer of income
from the accounts of tax agents in the bank to the accounts of the taxpayer. And for income paid in cash or in kind - no later than the day following the day of actual receipt of income. * If the total amount of withheld tax payable to the budget is less than 100 rubles, it is added to the amount of tax payable to the budget in the next month, but no later than December of the current year.

Payment of tax at the expense of tax agents is not allowed. When concluding agreements and other transactions, it is prohibited to include tax clauses in them, according to which tax agents paying income assume obligations to bear the costs associated with paying tax for individuals.

Duration of the tax period for income tax

Based on Art. 216 of the Tax Code of the Russian Federation, the duration of the tax period is defined as a calendar year. After this period, it is necessary to make full payments and report to the state. The calendar year may not always be complete. Some features of the tax period are established by Art. 55 Tax Code of the Russian Federation. For example, a newly registered organization is required to report from the beginning of its activities to December 31. When registering an employer in December, the tax period for personal income tax becomes the period of time from the beginning of the creation of the organization until the end of the next year, etc.

Individual entrepreneurs, whose responsibilities include paying personal income tax, also take the calendar year as a basis.

Reporting on accrued personal income tax by other persons

Other individuals who received income determined by clause 1 of Art. 228 of the Tax Code of the Russian Federation are required to report after the end of the personal income tax tax period, which is considered to be the previous calendar year. They also provide the 3-NDFL declaration until April 30. Tax obligations must be paid no later than July 15.

For the tax period for income tax for foreign citizens carrying out activities listed in paragraph 1 of Art. 227.1 of the Tax Code of the Russian Federation, the calendar year is accepted. These groups of persons do not submit declarations at the end of the reporting period, except for the cases listed in paragraph 8 of Art. 227.1 Tax Code of the Russian Federation.

Look for materials that can help in drawing up a declaration.

Concept and elements of tax

Personal income tax (NDFL) is a tax on income received by an individual. Income can be cash or in kind.

According to the rules of Article 207 of the Tax Code, taxpayers of personal income tax are individuals:

Tax residents of the Russian Federation are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. The period of stay of an individual in the Russian Federation is not interrupted by periods of his departure outside the Russian Federation for short-term (less than six months) treatment or training;
Persons who are not tax residents (tax non-residents), but receive income from sources in the Russian Federation.

Article 217 of the Tax Code provides benefits in the form of a list of income not subject to personal income tax:

State benefits (except for temporary disability benefits).
State pensions.
Compensation payments made for certain reasons (in connection with compensation for harm caused by injury or other damage to health; dismissal of employees; death of military personnel or civil servants in the performance of their official duties, etc.).
Rewards to donors for donating blood and mother's milk.
Alimony.
Scholarships.
Income received in the form of gifts from organizations and individual entrepreneurs, prizes, financial assistance from employers, in an amount not exceeding 4,000 rubles per tax period, etc.

General income tax cycle

There is Art. 216 of the Tax Code of the Russian Federation, according to which the duration of the tax period is determined by the calendar year. After it ends, it is necessary to pay the tax in full, as well as submit reports to the state.

It is noteworthy that a calendar year does not always mean a whole year of 365 or 366 days. So, if an organization or individual entrepreneur was registered during this period, they must submit personal income tax reports for the period until December 31. That is, the period of time that passes from the beginning of its activities to the end of the current year is considered.

When calculating the personal income tax budget, businessmen also base their calculations on the calendar year.

Submission of reports by employers

Reporting to the tax authority must be submitted after the tax period for an individual entrepreneur or company is over. At the same time, these tax agents must reflect the income of their employees. Until recently, only the 2-NDFL certificate served for these purposes. It indicates the income tax withheld and transferred to the budget.

If we consider an individual entrepreneur in this context, then if he works under the general regime, he must make advance payments to the budget for personal income tax. And for those individual entrepreneurs who pay income to individuals or use the labor of hired workers, it is mandatory to perform the functions of a tax agent during the personal income tax tax period.

The duties of tax agents imply that when paying income to an employee or other individual during the year, they calculate personal income tax and withhold it. After which it is transferred to the budget. If we are talking about wages, then deductions must go every month - on the next days after the actual receipt of money, receipt on the bank card.

The tax period for personal income tax involves submitting reports to the employee income inspectorate by April 1 of the next year. If the certificates are submitted untimely, then for each unit of document that is overdue, a fine of 200 rubles will be imposed. It is noteworthy that you have the right to choose: submit certificates in paper form or using electronic reporting. The law allows for the first option for small companies if they employ less than 25 people.

New reporting

Each of the tax agents for personal income tax maintains a report to their Federal Tax Service. Until 2015 inclusive and earlier, this had to be done only at the end of the year by submitting 2-NDFL certificates. Changes have arrived in 2021. From now on, it is necessary to submit not only the specified certificates, but also a new reporting form - 6-NDFL - on a quarterly basis. This report must also be submitted in 2021. Moreover, in 2021 a new form of calculation, 6-NDFL, was introduced.

Moreover, the penalty for late filing of this calculation is five times greater than for 2-personal income tax. And even to the point of freezing the bank account.

6-NDFL not submitted or submitted with delay

The fine for a tax agent in 2021 is 1,000 rubles. for each full or partial month from the day for submitting the calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). The period of delinquency will be calculated from this day until the date on which you submitted the estimate (in person, through a representative, by mail or online).

If you do not submit the payment within 10 days from the due date, the tax inspectorate also has the right to block the bank account of the tax agent (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

In 6-NDFL there is inaccurate data

The fine for each payment with false information is 500 rubles. But if you discovered an error and submitted an updated calculation before the tax inspectors noticed it, there will be no sanctions (Article 126.1 of the Tax Code of the Russian Federation).

Inspectors may impose a fine due to any error in the calculation in Form 6-NDFL. Inaccuracy in income and deduction codes, total indicators. But in some cases, inspectors reduce the fine, citing mitigating circumstances (clause 1 of Article 112 of the Tax Code of the Russian Federation). These are cases where the tax agent, due to an error:

did not underestimate the tax;
did not create adverse budgetary consequences;
did not violate the rights of individuals.

Not only the organization, but also responsible employees (for example, a manager) can be held accountable. The official faces an administrative fine of 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation). Individual entrepreneurs, lawyers, and notaries are not held administratively liable (Article 15.3 of the Code of Administrative Offenses of the Russian Federation).

DATE OF RECEIPT OF INCOME.

With regard to income in the form of wages, the date of its actual receipt is the last day of the month for which the taxpayer was accrued income for work duties performed in accordance with the employment agreement (contract) (clause 2 of Article 223 of the Tax Code of the Russian Federation). It does not matter what day (working day, non-working holiday, day off) the last day of the month falls on. In any case, the date of actual receipt of income will be the designated last day. Consequently, the personal income tax amount is calculated by the tax agent on the last day of the month for which the taxpayer is accrued income for work duties performed (letters of the Ministry of Finance of the Russian Federation dated November 23, 2016 No. 03-04-06/69179, No. 03-04-06/69181).

As for the date of actual receipt of income in the form of vacation pay, one should take into account the position formed by the Presidium of the Supreme Arbitration Court in Resolution No. 11709/11 dated 02/07/2012.

Vacation pay, despite the fact that it is related to the taxpayer’s employment relationship with the tax agent, has a different nature (different from wages), since in fact at this time the employee is free from performing work duties. Consequently, the transfer of personal income tax withheld from vacation pay cannot be made taking into account the provisions of clause 2 of Art. 223 Tax Code of the Russian Federation.

As a result, the date of actual receipt of income in the form of vacation pay is determined in accordance with paragraphs. 1 clause 1 art. 223 of the Tax Code of the Russian Federation as the day of payment of income, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties. The presented position is also demonstrated in letters of the Ministry of Finance of the Russian Federation dated 06.06.2012 No. 03-04-08/8-139 (sent for information by Letter of the Federal Tax Service of the Russian Federation dated 13.06.2012 No. ED-4-3 / [email protected] ), Federal Tax Service of the Russian Federation dated 01.08 .2016 No. BS-3-11/ [email protected]

Note:

Vacation pay must be paid no later than three days before the start of the vacation (Part 9, Article 136 of the Labor Code of the Russian Federation). Violation of this requirement is an administratively punishable act, the commission of which is punishable under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, which is confirmed by judicial practice (see, for example, the decisions of the Moscow City Court dated April 22, 2016 in case No. 7-4562/2016, the Supreme Court of the Udmurt Republic dated February 24, 2016 in case No. 7-80/2016). At the same time, the circumstances of the case may indicate the absence of an offense, as it turned out in case No. 7-8/2016. The employer and employee agreed to provide annual and additional leave from 01/16/2015 to 02/15/2015. The employee's application for leave was dated January 14, 2015, the employer's order to grant leave was issued on January 14, 2015, and the employer paid for the leave on January 15, 2015. These circumstances do not indicate a violation by the employer of the provisions of Part 9 of Art. 136 of the Labor Code of the Russian Federation, payment for vacation was made by him immediately after the issuance of the order to grant vacation, while the period between the date of publication of the order and the start date of the vacation was three days (Decision of the Supreme Court of the Udmurt Republic dated January 25, 2016).

Submission of reports by merchants

As was said, the tax period for personal income tax for individual entrepreneurs is also a calendar year. The income report must be submitted by April 30 of the next year by filing a 3-NDFL declaration.

The rules for paying income tax (clause 9 of Article 227 of the Tax Code of the Russian Federation) provide for several periods for entrepreneurs:

until July 15 – 50% of annual advance payments for January-June;
until October 15 – 25% for July-September;
until January 15 – 25% for October-December.

If the 3-NDFL declaration is not submitted on time, a fine of no less than 1000 rubles will be imposed in accordance with Art. 119 of the Tax Code of the Russian Federation.

Normative base

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem , contact a consultant:

8 (800) 700 95 53

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FREE !

When calculating and paying income tax, taxpayers are required to rely on the rules and regulations of Russian legislation:

The calculation and payment of tax is considered in Chapter 23 of the Tax Code of the Russian Federation;
Tax payer status – from Article 207 of the Tax Code of the Russian Federation;
To calculate personal income tax, determine the amount of the taxable base in Article 210, Article 211, Article 212, Article 213, Article 214 of the Tax Code of the Russian Federation;
Tax period for personal income tax in Article 216 of the Tax Code of the Russian Federation;
Types of income for tax calculation received in the tax period, Articles 225-228 of the Tax Code of the Russian Federation;
We pay the tax based on Articles 228-230 of the Tax Code of the Russian Federation.