What new taxes can Russians expect in 2021? Latest information

Exact payment deadline in 2021

As before, individuals in 2021 pay 3 property taxes based on notifications sent to them by the tax authority.

For all property taxes, the payment deadlines in 2021 are the same - in accordance with the current legislation, this must be done no later than December 1 of the year that follows the previous tax period (year). And this was 2017.

However, December 1st in 2021 is a Saturday, so the due date for property taxes in 2021 is moving forward. They must be deposited into the treasury on December 3, 2018 inclusive. It will be Monday.

Federal, regional and local taxes: table 2021

Article of the Tax Code of the Russian Federation in Russia establishes the following categories of taxes and fees:

1. Federal taxes are established by the Tax Code of the Russian Federation and apply to all constituent entities of the Russian Federation. Mandatory for payment throughout the country.
2. Regional taxes - these taxes, obligatory for payment on the territory of the constituent entities of the Russian Federation, are established by the norms of the Tax Code of the Russian Federation and are introduced in the constituent entities by regional laws. Detailing of rates and tax benefits is carried out differentially at the level of constituent entities of the Russian Federation, unless otherwise established by the Code.
3. Local taxes - their list and main parameters are approved by the Tax Code of the Russian Federation; the rules for application and payment in specific territories are prescribed in legal acts issued by municipal authorities.

Federal, regional and local taxes not provided for by the Tax Code cannot be established. Taxation adjustments made at the level of constituent entities of the Russian Federation and individual municipalities are mandatory only in territories that are administratively divided into these regions or settlements. When new taxes are introduced (2018), changes to their general list are permissible only if legislators have updated the relevant information in the Tax Code by their regulatory act.

The Tax Code includes 9 types of obligations listed in Art. 13 Tax Code of the Russian Federation. The funds paid under them are sent in full to the federal budget. The exception is income tax. According to it, the amount is distributed between the federal and regional budgets.

Regional taxes in Russia in 2021 are divided into 3 types, they are approved by Art. 14 Tax Code of the Russian Federation. In relation to these types of tax obligations, the Tax Code regulates the basic provisions. The authorities of the constituent entities of the Russian Federation can detail the rules given in the Tax Code or supplement them with specific requirements. The Code may set rigid rates for these taxes or invite regional authorities, through their legal acts, to independently approve tariffs within a certain range. All payments are accumulated in regional budgets.

Local taxes in 2021 are listed in Art. 15 Tax Code of the Russian Federation. They consist of 2 taxes and one fee. The basic norms for this group of taxes are regulated by the Tax Code of the Russian Federation, and specific rates, benefits, etc. are disclosed in legal acts of municipal authorities. All transfers made by business entities go to local budgets.

A complete list of taxes in the Russian Federation and their distribution by classification categories is given in the table:

A separate group of taxes are special tax regimes. Their use guarantees the taxpayer exemption from certain regional and federal taxes. Among the special taxation systems are the simplified taxation system (simplified tax system), UTII (unified tax on imputed income), unified agricultural tax (unified agricultural tax) and patent (Chapter 26.2; 26.3; 26.1 and 26.5 of the Tax Code of the Russian Federation).

Another category of mandatory payments included in Chapter. Tax Code of the Russian Federation - insurance contributions (pension, medical insurance and social insurance, except for “injuries”). Since 2021, the administration of this type of payments has come under the influence of tax authorities.

When to expect and where to look for a tax notice

Notification for three property taxes is sent to payers no later than 30 working days before the due date for their payment, along with bills for their transfer.

You need to wait for these documents:

• at the address of residence (registration) of the payer;
• to a different address that the payer indicated in the corresponding written application (the form of such an application was approved by order of the Federal Tax Service dated May 29, 2014 No. ММВ-7-14/306).

For payers registered in the “Personal Taxpayer Account for Individuals” on the official website of the Federal Tax Service of Russia, tax notices for payment of property taxes are posted ONLY in the specified electronic service and are not sent by regular mail.

But there is an exception: payers can submit notifications to the Federal Tax Service about the need to receive the documents in question on paper. Then tax notices will be sent to them both on paper and posted in their personal account.

Tax payment deadline for individual entrepreneurs

Individual entrepreneurship involves paying fees not only once during the reporting period, but also in advances (like a legal entity). Depending on the situation, the deadline for paying tax on the 3-NDFL declaration and the obligation to deposit funds change. There are three main situations in which an entrepreneur needs to pay a profit tax:

1. A businessman has the right not to pay a tax contribution if he has declared the transition to UTII, NPD, PSN or simplified tax system. But three types of profits are subject to levy:

• a loan without interest from another organization: money saved on interest is subject to a fee;
• dividends from participation in organizations: here the individual entrepreneur does not pay the fee on his own - the tax agent pays for it. The tariff depends on the status of the businessman: resident - 13%, non-resident - 15%;
• after the sale of movable and immovable property.

• The individual entrepreneur did not declare a transition to another aid to navigation. In this situation, the work of a businessman is defined as activity on OSNO, payment of 3-NDFL is the direct responsibility of the individual entrepreneur. Dates for depositing tax funds for a businessman on OSNO:
• July 15—advance payment;
• October 15—advance payment;
• January 15—advance payment;
• July 15 of the next year - the calculated amount of the fee minus advances.

If the work of an individual entrepreneur has ceased, then you need to pay tax within 15 days after submitting 3-NDFL reports, which are submitted within 5 days after the registration in the Unified State Register of Entrepreneurs about the closure of the company.

A special case

Relatively recently, the Federal Tax Service resolved the situation with the distribution of notices and payments for too small amounts of property taxes.

As a result, a tax notice is not generated in two cases:

1. If there are tax benefits in the amount of calculated taxes (for all types of taxable property).
2. If the total amount of taxes payable by an individual is less than 100 rubles.

And again there is an exception: in any case, even a small amount of payment of property taxes in 2021 will have to be carried out upon notification (up to 100 rubles). But the tax office will send it in the year after which it loses the right to send it. And this is after the expiration of the previous three years (clause 2 of Article 52 of the Tax Code of the Russian Federation).

Also see When a Property Tax Notice Doesn't Receive.

Read also

15.06.2018

Income tax and deadlines for its payment

Income tax is a tax on the personal income of citizens, paid at the rate of 13% for residents of the country and 30% for non-residents.

Income tax is a tax that is paid from the sale of movable or immovable property, from profits received from teaching activities, from fees, from some kind of service, etc., in general, from any source of income, including wages.

Let's take a closer look and consider the most common cases:

The employer collects income tax from wages and pays it independently for us and our participation in payment is not necessary here.

Tax on profits from the sale of securities is usually collected by the broker, so we do not participate here either.

Let's consider the main thing that citizens pay on their own, these are taxes from the sale of a car and real estate, but there are many conditions and often it is not necessary to pay the tax, let's take a closer look:

Tax on car sales

Important: if you are in a situation where you need to pay tax on the sale of a car, do not forget that you can get a tax deduction of up to 250,000 rubles. Read more about this in the article: Do I need to pay tax on the sale of a car?

Tax on the sale of a car must be paid if you owned the car for less than three years, or the amount of its sale was more than what you bought it for, that is, you made a profit. Otherwise, you do not have to pay tax, but you still need to file a declaration on the sale of the car.

Deadline for paying income tax from the sale of a car: the tax return must be submitted by April 30 of the following year from the moment of receipt of income from the sale, and the tax must be paid by July 15, respectively, that is, you sold the apartment in May 2021, you must pay the tax by July 15, 2019 of the year.

Tax on the sale of an apartment

Recently, changes have occurred in the code and now the tax in this situation is paid as follows:

The tax is not paid if you have owned the property for more than five years, or if you have inherited the property, as a gift, through privatization or under a dependency agreement, then after three years of owning this property. In other situations, tax will have to be paid:

Deadline for paying income tax on the sale of an apartment: the tax return must be submitted by April 30 of the following year from the date of receipt of income from the sale, and the tax must be paid by July 15, respectively.

Tax on royalties, royalties (under author's agreement), hack work and other income

With royalties and royalties, this is a separate article, so we’ll omit it and it’s better to write a separate article, but in other cases everything is the same, the declaration is submitted before April 30 of the next year, the tax is paid until July 15 of the next year.

Filling out a payment document

When paying the fee through a bank or post office, a citizen fills out a payment form. The receipt may look like:

• PD (tax);
• PD-4sb (tax): how to fill out;
• application of an individual for the transfer of funds. Instructions for registration;
• payment order. Rules for completing the form.

The latter can be obtained online in the taxpayer’s personal account on the official website of the Federal Tax Service.

You need to be responsible when filling out the receipt: if any details are unknown, they can be found on the inspection website. But it’s easier to fill out the receipt online. After creating it, you need to print it, sign it and take it to a bank or cashier to pay the funds.