In our country, the basic law, responsible for the calculation of the adjustment of rates, accounting and payment of taxes is the Tax Code RF (Tax Code).It is regularly amended, which should be monitored.
collection of all tax deductions, excise tax, state duties in charge of the Federal Tax Service - The Federal Service taxes and fees.In life there is the official site of the World Wide Web - www.nalog.ru.Here in online for your convenience there are numerous services that are laid out in the form of electronic acts, letters, orders of government, recommendations for the correct calculation and payments of all taxes.
objects of taxation are:
• sale and production of goods,
• services,
• execution of works,
• private property of citizens,
• Property Organization,
• obtained profits and so on.
taxation in the Russian Federation shall be subject to any activity that is not illegal.For example, in the gaming business, selling drugs, engaging in the production of drugs you will not pay tax revenues, and immediately receive criminal punishment and the term "in places not so remote."
Each type has its own tax object of taxation.They spelled out the points in the second part of the Tax Code of the country.Facts paying the entire amount of the tax is certified by various procedural documents, which are issued as tax.
Articles №227 and №228 of the Tax Code a direct obligation to submit declarations is assigned to the following categories of taxpayers:
• citizens with incomes of civil legal nature of contracts (lease or rental of property);
• citizens to benefit from the sale of its assets or securities;
• citizens who have received income in another country;
• citizens who have received income from which the tax agent has not withheld tax;
• citizens who have won the lottery, betting or other games based on risk;
• citizens who received income as an heir or successor, as well as directly by the authors;
• citizens who have received a gift from the people who are not close relatives, real estate, stocks, vehicles, shares, units and others.
declaration on incomes of individuals served mandatory by 30 April each year the above persons.
Notaries in private practice;Lawyers, Law Office opened;Doctors in private practice for all statutory orders submit a declaration of income.
Also in 2008, officials also must submit a document which covers all personal income and income of family members - Declaration of income of state employees.
Income statement includes information:
• about all received by the taxpayer income for the tax period,
• Tax deductions,
• about the source of income,
• the amounts paid as advance payments,
• on the amount of tax already paid tax agents,
• a tax that ought to return or pay for the tax period.
declaration to the tax office under existing laws can be submitted independently or indirectly, through a legal representative, or send an e-mail.Branch tax inspection at the place of residence chosen to submit declarations on income persons.For non-compliance and violation of the prescribed statutory deadlines statements accountable person faces a fine.Complete and submit the declaration of income should be in two copies - one remains in the inspection on taxes and duties, and the second with a mark of acceptance back to the taxpayer.
If you wish to fill in the declaration can be independently manually or in a specially designed program "Taxpayer LE", which is a free on-line access is on the official website of the Federal Tax Service.
