In Russia, as in any other industrialized country, the current tax legislation.Taxed not only the enterprises any form of ownership and size, but also individuals.The income tax system, in which citizens have reported to the tax office of their income over the past year, called the personal income tax (tax on income of natural persons).Defined as personal income tax deadline 2.
basic rate of deductions the taxpayer - an individual - is 13 per cent of income.Private taxpayer fills a definite shape (2NDFL) which lists all kinds of their income on the amounts and sources of their receipt, presenting information on the deadline of two personal income tax, which require tax authorities.
Individuals can be difficult to understand how to properly fill out a form, issued by the tax office, which specify the revenues, and about what you can not write, and why.Almost all private taxpayers, if they are not accountants need help in the proper design of the tax return and filing reports.
If during the reporting period were made large cash transactions, purchase or transaction, if the basic earnings added some other sources of income, all this will have to indicate in the document for the tax office.
If a person has purchased the property (movable, such as a car or real estate: apartment or villa), paintings or sculptures of artistic value, expensive jewelry, stocks and bills, he is obliged to inform the tax authorities without violating the deadline 2personal income tax, and pay the appropriate tax.This allows you to also check whether the honest hard-earned money to purchase the property.And also to find out if a citizen does not violate the law by sheltering their income from taxation.
In case of excess of the corresponding income or if the tax authorities have received no information on the income of a citizen, the supervisory authorities may be required to provide relevant information.
citizen (natural person) shall, in accordance with this requirement to provide information to representatives of tax authorities of their income, and to comply with the deadline PIT 2, indicating a fully reliable information.
July 22, 2011, Russian President Dmitry Medvedev signed a law 2, which changed many of the requirements for completing the report, personal income tax.
2-PIT - it is also a report that reflected how businesses and charge a withholding tax on payments to individuals.If your organization or a private entrepreneur in the period used the services of employees, they are obliged to inform the tax authorities.
Reporting, which is personal income tax for the employees to the tax authorities, the company must include the reference 2-PIT for each employee, as well as the register of personal income tax in two copies.
Help 2-PIT contains information about the earnings that have been paid to the employee during the period.
reporting date 2 PIT - not later than 1 April of the year following the reporting period.If the date falls on April 1 weekend, the period is transferred to the first working day.
Laws signed by the President of the Russian Federation, contains changes to the information provided.For example, the current, 2012, is no longer required to show the personal deduction for the employee and the amount of the deduction for a child varies depending on the number of children in the family.Deductions are made for the special codes given in the order of the Federal Tax Service.
changes are also references in the aspect that, if the employee's income taxed at different rates 13% and 9%, while previously it was necessary to provide two references.In accordance with the new laws this information is given in one search in the relevant sections.
In addition, enterprises, which employ less than 10 employees can be reported on paper, if more than 10 - only electronically in accordance with the requirements.
2 deadline for personal income tax in any case can not be broken.During late face a fine.For a complete rejection of any submission for presenting information in a distorted form and late submission penalty of:
- 100-300 rub.for individuals;
- 300-500 rub.officials of the organization.
