We keep the budget

What taxes you must pay individuals?

To share finances with the state needs not only entrepreneurs, but also individuals.

In some cases, an ordinary family faced with the need to pay tax?

Who and how many should

Under current law, citizens of the Russian Federation may apply taxes:

  • revenue (personal income tax);
  • land;
  • property;
  • transport.

Also, under certain circumstances, with individuals charge a registration fee.

The tax to incomes of physical persons

Personal income tax is 13%. It is held from the wages of employees without their direct involvement. Before the tax inspection, the employer shall report himself again.

It should be borne in mind that the size of the pit is sometimes permissible to reduce the expense deductions (this term refers to the amount that reduces the amount of income from which the tax will be added).

About their practices you can learn from article 218-221 of NK of the Russian Federation.

Some deductions have a fixed size (for example, a reduction of the tax base have Chernobyl, heroes of Russia and the USSR, the parents, the care of whom are minor children), others depend on the amount of specific expenditures (for education, treatment, etc.).

Land tax in Russia

Chapter 31 of the tax code reglamentary land tax. It is paid for organizations and individuals that possess land on the right:

  • property;
  • lifetime inheritable donation;
  • perpetual use.

The tax base is the cadastral value of the plot. The rate is 0.3% for agricultural land occupied by housing Fund and provided for personal subsidiary farming, and 1.5% for other types of sites.

About the size of payment of citizens notified by mail.

A separate category — participants of war, disabled persons are entitled to benefit at the expense of which the tax is sometimes equal to zero.

The tax on property of physical persons

Introduced by the Law of the Russian Federation from 09.12.91 No. 2003-1. They are an annual tax levied on residential houses, apartments, dachas, garages and other structures.

Payment will be charged to the owner in advance he receives a notification. If ownership is shared, responsibility is shared equally; if the housing is divided into shares, the tax burden is distributed in proportion to shares.

Rate is set at the level of local authorities with regard to the cadastral value of the object.

Certain categories of the population (the liquidators of the Chernobyl accident, the disabled, etc.) are exempt from payment.

The transport tax

Shall be enforced by the Executive authorities of subjects of the Russian Federation and depends on the type of vehicle — see article 359 of the tax code. Due from persons (including legal), which was:

  • cars;
  • motorcycles, scooters;
  • yachts, boats, motor boats;
  • snowmobiles, etc.

Payer regularly receive appropriate notice, in accordance with which you need to pay before the expiration of the statutory period.

Overdue payments becomes the basis for the application of sanctions.

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