In Russia, as in any other economicallydeveloped country, there is a tax law. The tax is imposed not only on enterprises of any form of property and size, but also on individuals. The system of income tax, according to which citizens inform the tax inspectorate about their incomes for the past year, is called personal income tax (personal income tax). The deadline for the deposit of 2 PIT is also determined.
The basic rate of deduction by the tax bearer -a private person - is 13 percent of the amount of income. The private taxpayer fills in a certain form (2NDFL), in which he lists all types of his income by the amounts and sources of their receipt, presenting the information at the time of the deposit of the 2 Personal Income Tax that the tax authorities require.
Private individuals find it difficult to understand,how to properly fill out the form issued by the tax inspectorate, what income to indicate, and which you can not write and why. Almost all private taxpayers, if they themselves are not accountants, need assistance in the correct execution of the tax return and the submission of reports.
If during the reporting period largemoney transactions, purchases or transactions, if any other sources of income were added to basic earnings, all this will need to be indicated in the document for the tax inspection.
If a person has acquired a property (movable,for example, a car or an immovable: an apartment or a dacha), paintings or sculptures of artistic value, expensive jewelry, shares or bills, he is obliged to report this to the tax authorities without violating the time limit for the deposit of 2 PIT and pay the corresponding tax. This also makes it possible to check whether the funds for the acquired property have been earned honestly. And also to find out whether the citizen violates the law by hiding his income from taxation.
If the appropriate level is exceededincome, or if no information about the income of a citizen is received by the tax authorities, the supervisory authorities may require the provision of relevant information.
A citizen (an individual) is obliged in accordancewith this requirement to provide representatives of the tax service with information about their income, and to observe the deadline for the deposit of 2 PIT, indicating fully reliable information.
On July 22, 2011, Russian President Dmitry Medvedev signed two laws that changed many of the requirements for completing the personal income tax report.
2-NDFL is also a report, which reflects howenterprises accrue and withhold taxes from payments to individuals. If an organization or a private entrepreneur used the services of employees during the reporting period, they must notify the tax authorities of this.
The reporting, which is submitted by the enterprise for tax payers to the tax authorities, must include certificates of 2-NDFL for each employee, as well as a personal income tax check in two copies.
The reference 2-NDFL contains information about those incomes that were paid to the employee for the reporting period.
The deadline for submission of accounts is 2 NDFL - no later than April 1 of the year following the reporting one. In case the April 1 date falls on weekends, the deadline is postponed to the first working day.
Laws signed by the President of the Russian Federation containchanges to the information provided. For example, from the current year of 2012, you no longer need to show a personal deduction for an employee, and the amount of deduction for a child varies depending on the number of children in the family. Deductions are made according to the special codes given in the order of the Federal Tax Service.
Also, the changes relate to references in that aspect,that if the incomes of the employee were taxed at different rates of 13% and 9%, then earlier it was necessary to provide two certificates. In accordance with the new laws, this information is given in one reference in the relevant sections.
In addition, enterprises employing fewer than 10 employees can report in paper form, if more than 10 - only in electronic in accordance with the requirements.
Deadline 2 NDFL in any case it is impossibleviolate. For being late, there is a fine. For the complete refusal of submission or for the presentation of information in a distorted form and untimely submission of the penalty amount is:
- 100-300 rub. for individuals;
- 300-500 rub. for officials of the organization.
