Tax consultant for individuals online. Legal advice on taxes

Good afternoon. A question. Veterans of labor are exempted from paying tax for passenger vehicles up to 150 hp. from. If the power of the passenger vehicle is 190 hp. with., then you have to pay for 190 liters. from. or for a difference of 40 liters. from.?

14 December 2019, 11:56, question #2620059 Salavat Abdullin, Ishimbay

Can the tax authorities in 2019 require clarification to the declaration on the simplified tax system for 2017?

Can the tax office in 2019 require clarification to the declaration on the simplified tax system for 2017. By phone. They called from the tax office and demanded an explanation for the declaration for 2017. Discrepancies have been found. Is this legal and should it be provided?

14 December 2019, 11:30, question #2620040 Irina Tarasenko, Rostov-on-Don

When do I need to apply for a patent renewal?

My patent is valid until January 31, 2020, taking into account the fact that new year holidays Will I have time to apply for extensions and when should I apply?

14 December 2019, 11:12, question #2620019 Zara, St. Petersburg

Do I have to pay transport tax on a loan car if the bank seized it through bailiffs?

Hello! Do I have to pay vehicle tax on loan car if the bank seized it through bailiffs for a loan debt, received a letter with a seal from the FSSP that the car was seized.

Will I pay 13% personal income tax on 5/8 donated shares when selling an apartment?

Hello! Please tell me, my grandmother died in December 2015. statutory term, I entered into the inheritance of shares of the apartment in the amount of 3/8. I issued a certificate of the right to inheritance later in June 2018. In September 2018, I received ...

14 December 2019, 08:58, question #2619944 Ekaterina Alekseevna, Angarsk

How to return the money paid for the transport tax after the sale of the car?

Hello, I sold my car in 2015! Until 2019 I paid taxes, I removed the car from the register only in 2019, how can I return the money and how?

Can the tax authorities charge additional personal income tax if the price of the rent is small?

Dear experts, good afternoon. Please advise on the following situation. CEO LLC (hereinafter referred to as the Company), as an individual, intends to lease the garage to the Company, which was previously in personal use ...

What form of taxation to choose for a manicure and pedicure master?

December 13, 2019, 20:28, question #2619628 Svetlana, Rostov-on-Don

Do we have to submit zero reporting to the tax authorities?

In April of this year, we registered a local parish. Received a certificate of registration. But there is no activity. There is no land yet, no temple itself. Accordingly, there is no current account and employees. Should we take zero...

Will there be taxes on the sale, and do I need to file any declarations?

A pensioner needs to sell a single apartment (~ 800,000 rubles), after the purchase, which has been 1 year old. Will there be taxes on the sale, and do I need to file any declarations?

Is it possible to transfer partial payment for work performed to the card of an individual?

Good afternoon. We entered into a contract for the repair of an apartment with LLC. Is it permissible to transfer partial payment for work performed to a physical card? face?

Do I need to pay taxes on a car?

The car was confiscated, it has been in the next committee for 2 years (since the former owner is involved in a criminal case), the tax on the car has come, do I need to pay it? I am the owner.

Free online legal advice on taxes

Ask a lawyer

tax

If you challenge the cadastral value of the apartment, you can return the tax?

Anastasia 04.12.2019 12:22

Good afternoon.

From January 1, 2019, the rules for challenging the cadastral value and excessively withheld in connection with this property taxes. From this date, as the tax authorities reminded, it will be possible to return the incorrectly calculated and even paid tax as a result of an incorrect determination of the cadastral value for the previous 3 years. The memo of the Federal Tax Service should help taxpayers in this matter.

The Federal Service of Russia published Information on contesting the cadastral value and the return of incorrect calculated tax from January 1, 2019. The fact is that from this date the Federal Law of 08/03/2018 N 334-FZ "On Amendments to" comes into force. This law changes the procedure for calculating property taxes, and now taxes at the new cadastral value, if it is corrected, must be recalculated from the date the information about the object of taxation is entered into the USRN. Therefore, according to the experts of the Federal Tax Service, it is necessary to challenge the cadastral value, taking into account these amendments, already now. Indeed, according to the law, the tax recalculation will be possible if the decision to change the cadastral value is made after December 31, 2018.

When to file an application to challenge the cadastral value

If the taxpayer believes that the cadastral value of his property has been determined incorrectly, he can challenge it in order not to overpay the tax. To do this, you will need to prove the fact of an incorrect determination of the cadastral value. You can do this in two ways:

• in the commission for consideration of disputes on the results of determining the cadastral value;
• in court (p. 2 article 403 of the Tax Code of the Russian Federation).

Previously, the recalculation of already paid tax was not carried out, then it was done only for that taxable period when changes were made to the EGRN. But from January 1, 2019, if the cadastral value of an object changes as a result of an appeal or correction of an error, property tax can be returned or credited for previous years, in particular, for the 3 years preceding the correction: 2016-2018 inclusive. Since such a recalculation will only be possible if the decision to change the cadastral value is made after December 31, 2018, it is important to submit an application for a change in value on time. I.e:

• apply now, before 2019;
• submit it after January 1, 2019.

The fact is that at the time of filing such an application, as noted by the tax authorities, the plan for the next determination of the cadastral value affects.

For example, if the next cadastral valuation real estate will be held on January 1, 2019, it is better to hurry up with the application. After all, after the amendments to the USRN, it will no longer be possible to challenge the previous, possibly erroneous cadastral value, which means that the tax overpaid during this time will not be returned. If revaluation of objects is not planned in the near future, it is possible to file an application for contestation even after the new year. You can get information about in which subjects and for what types of real estate objects the state cadastral valuation will be carried out in 2018 on the official website of Rosreestr. By law, the state cadastral valuation is carried out no more than once every three years (in federal cities no more than once every two years) from the date on which the state cadastral valuation has already been carried out. That is, you can focus on this date.

How to get back overpaid taxes

If, after recalculation, the cadastral value turns out to be less than that which was taken to calculate the tax, you can submit an application for a tax credit or refund to your territorial inspection of the Federal Tax Service. This can be done no later than three years from the date of its payment and only for the three years preceding the year the IFTS sends a notification with recalculation. Consequently, taxes overpaid for 2015 cannot be returned to taxpayers.

04.12.2019 12:31

Ask an additional question

For additional advice, you can contact our specialists in the office. address: g..

Lomov Vladimir Valerievich 05.12.2019 00:00

Ask an additional question

Land tax on PDO in SNT

On the ground common use in 1996 a decree was issued. The 3rd paragraph of this resolution was written "To the Committee on Land Resources and Land Management of the Balashikha District to issue SNT" Malinovka "a state certificate for the right of permanent (perpetual) use of public land. However, the State certificate was not issued. In 2011, SNT "Malinovka" was divided into 2 partnerships became 2 legal entities a: SNT "Malinovka" and SNT "Malinovka-1". The land was not divided. Question. Should SNT "Malinovka-1" pay land tax on the PDO? Even if there was no resolution on it. SNT "Malinovka" is currently in the process of liquidation, the tax for 2019 was not paid. Thank you in advance. Galina

Galina 06.11.2019 19:45

Saybotalov Vadim Vladimirovich 12.12.2019 17:13

Ask an additional question

VAT on the sale of commercial real estate

Hello! Question about VAT on sales non-residential premises. IP owner on envd. The store was purchased in 2011 for 350,000 rubles. Sold in 2019 for 50,000 rubles. (the store was closed for 3 years, the village is in economic decline) Cadastral value 370 000 rub. Question: what value to indicate in the declaration and how much VAT must be paid. VAT is not included in the sale and purchase agreement.

Hope 22.10.2019 16:57

Hello!

Unfortunately, your question is closer to accounting issues, and our company is engaged in legal support.

I wish you good luck in resolving the situation!

Saybotalov Vadim Vladimirovich 22.10.2019 00:00

Ask an additional question

Do I need to pay any taxes in Russia. Not an individual entrepreneur, an individual

I am not tax resident Russian Federation, I have not lived in Russia for more than a year. Working remotely, I receive money in dollars from an American company. It is more convenient for me to receive on the account in Russian bank. Do I have to pay any taxes in Russia?

Dmitry 10/22/2019 00:12

Hello!

According to Art. 207 of the Tax Code of the Russian Federation, the following are recognized as personal income tax payers:

• tax residents of the Russian Federation;
• non-residents who receive income from sources in the Russian Federation.

Tax residents are individuals who are actually located in Russian Federation at least 183 calendar days within 12 consecutive months. The period of stay of an individual in the Russian Federation is not interrupted for periods of his departure outside the territory of the Russian Federation for short-term (less than six months) treatment or training, as well as for the performance of labor or other duties related to the performance of work (provision of services) at offshore hydrocarbon fields. raw materials (clause 2, article 207 of the Tax Code of the Russian Federation).

According to paragraph 6 of paragraph 1 of Art. 208 of the Tax Code of the Russian Federation, income from sources in the Russian Federation includes remuneration for the performance of labor or other duties, work performed, services rendered, and actions performed in the Russian Federation.

According to paragraph 6, paragraph 3 of Art. 208 of the Tax Code of the Russian Federation, payments for the performance of labor duties, work performed, services rendered, performance of actions outside of Russia for tax purposes relate to income received from sources outside the Russian Federation.

We also draw your attention, in accordance with paragraph 4 of Art. 208 of the Tax Code of the Russian Federation - if the provisions of this Code do not allow unequivocally attributing the income received by the taxpayer to income received from sources in the Russian Federation, or to income from sources outside the Russian Federation, the attribution of income to one or another source is carried out by the Ministry of Finance of the Russian Federation. In a similar manner, the share of these incomes, which can be attributed to income from sources in the Russian Federation, and the share that can be attributed to income from sources outside the Russian Federation, are determined.

Thus, the following situations are possible.

Situation 1: a Russian citizen is a tax resident

If a Russian citizen is a tax resident, that is, he actually stays in the Russian Federation for at least 183 calendar days within 12 consecutive months, then he pays income tax individuals received both from sources in the Russian Federation and from income from sources outside the Russian Federation.

If the employer was not a tax agent (or did not act as a tax agent), that is, he did not withhold and transfer personal income tax to the budget of the Russian Federation, then an individual, by virtue of clause 3, clause 1, article 228 of the Tax Code of the Russian Federation, independently calculates the amount of tax and submits a tax declaration in accordance with Art. 229 of the Tax Code of the Russian Federation, that is, no later than April 30 of the year following the expired tax period.

Situation 2: a Russian citizen is not a tax resident of the Russian Federation and receives income from sources outside the Russian Federation

If an individual stays in the Russian Federation for less than 183 days a year (is a non-resident of the Russian Federation for tax purposes) and receives income from a source outside the Russian Federation, then there is no need to pay taxes in the Russian Federation. In this case, personal income tax is paid in accordance with the legislation of the country in which the individual resides.

Situation 3: a Russian citizen is not a tax resident of the Russian Federation and receives income from sources in the Russian Federation

If an individual stays in the Russian Federation for less than 183 days a year (is a non-resident of the Russian Federation for tax purposes), but receives income from sources in the Russian Federation, then these incomes are subject to taxation in the Russian Federation, while the tax rate will be 30% (Article 224 of the Tax Code of the Russian Federation) .

Saybotalov Vadim Vladimirovich 22.10.2019 00:00

Ask an additional question

sales tax

Good afternoon! This month I plan to sell an apartment for 1 million 400 thousand rubles. How much property tax will I need to pay in 2020? The site nalog.ru says 13% and the amount up to 1 million is not taxed, but my notary said that the amount is up to 2 million.

Anna 10/18/2019 13:53

Mironov Alexander Konstantinovich 27.11.2019 17:26

Ask an additional question

VAT

An LLC (resident of the Russian Federation) and an LLP (resident of the Republic of Kazakhstan) concluded an agreement for the provision of information and consulting services (educational services via the Internet, with access to educational materials via the Internet). For services paid in rubles, the contract in rubles. Closing documents (act and SF) were provided to the client from the Russian Federation in accordance with the legislation of the Republic of Kazakhstan - in tenge. According to the provisions of paragraph 7 of Art. 412 tax code RK cost and sum values ​​in the invoice issued on hard copy, are indicated in national currency RK. It is not possible to issue an electronic invoice in foreign currency, an electronic invoice is issued exclusively in tenge. VAT in the ESF is indicated - without VAT, because LLP - is not registered for VAT. In accordance with Art. 169 p. 3.2 of the Tax Code of the Russian Federation foreign organizations, subject to registration in accordance with paragraph 4.6 of Article 83 of this Code, do not draw up invoices, purchase books, sales books, a register of received and issued invoices in terms of the provision of services specified in paragraph 1 of Article 174.2 of this Code, do not lead. In accordance with the above, the LLP is not entitled to issue an invoice in rubles, since this is contrary to the legislation of the Republic of Kazakhstan and the Russian Federation. According to the legislation of the Russian Federation, Vebpromo LLP. kz has no right to issue an invoice at all. LLC provided esf in tenge and act no. works/services rendered in tenge and rubles. Question: 1. Are these actions legal on the part of a resident of RK-TOO. 2. What documents must be provided to the LLC in order for the LLC to offset the amount of VAT paid by the client on the invoice (LLC) in favor of the LLP.

Lyudmila 10/15/2019 08:32

Kokhanov Nikolai Igorevich 13.11.2019 20:27

Ask an additional question

What is better to open an LLC or an individual entrepreneur?

Good afternoon! We plan to open a business selling and installing air conditioners. We will work with both individuals and legal entities. Both types of clients are purchased for use, not for sale. What is best for us to open an LLC or IP and on what tax system? Or is it better LLC on OSNO for legal entities + IP for individuals?

Victor 10.10.2019 07:39

Hello!

Already at this stage, one can understand how much more bureaucratic the work of legal entities is compared to entrepreneurs.

The registration package for an individual entrepreneur is just one application, a receipt for payment of the state duty and a copy of the passport.

To register a legal entity, in addition to the application and receipt of payment, do you need to provide at least the minutes of the meeting of the founders or the sole decision of the participant? a document on the basis of which a legal address and a charter are assigned.

An organization can be registered in any region where there is a rented premises or property. An individual entrepreneur is always registered at his home address and reports to the tax office at the place of registration, even if the business is conducted on the other side of Russia. The exception is business on UTII and PSN.

But entrepreneurs do not need to open a separate division to do business in another region.

Finally, the fee for registering an individual entrepreneur is only 800 rubles against 4,000 for registering an LLC.

Activities

Individual entrepreneurs do not have the right to engage in certain types of activities.

Among them:

• banking, investment funds, pawnshops, private pension funds, mutual funds, etc.;
• production and sale of alcoholic beverages (except beer);
• drug production;
• gambling;
• production, sale, repair, development and testing of aviation equipment;
• private security activities;
• media activities;
• production, trade in military equipment, weapons and their components.

Number of participants and management decisions: advantages of individual entrepreneurs and LLCs

If the business is organized not by one, but by several people, then only an LLC will allow them to officially fix the right to a share in the business.

The entrepreneur's business belongs to him alone, and up to 50 people can enter the society, and everyone will be entitled to a part of the profit proportional to his contribution to authorized capital. At the same time, any important decision will have to be coordinated with the rest of the participants and documented in the minutes of the meetings.

The individual entrepreneur makes all decisions individually and does not have to coordinate them with anyone.

If there is one participant in the LLC, then he also makes decisions alone, but must document the decisions.

Taxation and special tax regimes. Which is more profitable: sole proprietorship or LLC

Difference in tax rates is only on general mode taxation: organizations pay 20% income tax, and individual entrepreneurs 13% personal income tax. For other taxes, the rates do not differ.

The right to apply special tax regimes also have IP and LLC. An exception - patent system which can only be used by individual entrepreneurs.

The simplified tax system for individual entrepreneurs is different in that entrepreneurs submit a tax return a month later than legal entities - not until March 31, but until April 30. Also, entrepreneurs can switch to the simplified tax system without complying with the income limit for 9 months of the previous year.

Tax reporting

For property, land and transport taxes entrepreneurs don't give up tax returns. They make payments based on notifications from the IFTS.

Legal entities calculate the payment themselves and are required to submit declarations.

Accounting

In this matter, individual entrepreneurs advantage, which for many is decisive.

Individual entrepreneurs are not required to keep accounting records and submit financial statements.

For legal entities, these are mandatory procedures.

Cash discipline

Individual entrepreneurs are exempted from the obligation to observe cash discipline.

For them, the registration of income and expenditure cash orders, reference cash book- It's voluntary.

Profit withdrawal

Here, too, everything speaks in favor of individual entrepreneurship.

All the proceeds of a businessman belong only to him, it can be disposed of at any time and in any way. At any time, you can withdraw money from your current account and spend it at your discretion for any purpose, both personal and business-related. In this case, the income is taxed only once.

You can't just use LLC's money. The founder can receive them when paying dividends or wages(if it is in the staff of the organization or provides services under the contract). At the same time, the profit of the enterprise is first taxed depending on the taxation system, and then personal income tax is withheld from the part that was paid to the founder.

Replenishment of funds

Just as in the case of the withdrawal of profits, individual entrepreneurs are free to replenish their current account with personal money when necessary. This will not be considered income and will not be taxed.

You can replenish the company's current account with the founders' money only in strictly defined ways:

• additional contribution to the authorized capital;
• financial assistance of the founder;
• founder loan.

Responsibility for obligations

There are disadvantages for both IP and LLC.

The fattest disadvantage of sole proprietorship is that he risks almost all his property in case of failure. "Almost" everyone, because the last housing, land plot, livestock will not be taken away. More about inviolable property in paragraph 1 of Art. 446 Code of Civil Procedure of the Russian Federation. All other property, even not related to the business, the individual entrepreneur may lose if he cannot pay debts to creditors.

A limited liability company is called so because the founders are liable only to the extent of the property owned by the company.

There is one big "But".

This rule is valid only if the company has become insolvent due to external reasons beyond the control of the founders. If it is proved that the insolvency was caused by the actions of the founders, they will bear subsidiary liability. In this case, the personal assets of the company's participants will also be used to pay off debts.

Insurance premiums

Regardless of the amount of income and whether the individual entrepreneur conducts activities or not, he must pay fixed insurance premiums for myself. Individual entrepreneurs, in addition to this, pay insurance premiums for employees.

An LLC pays contributions for employees, but if the company has one founder who works without an employment contract, then there will be no contributions.

Attracting hired labor

Both entrepreneurs and organizations can hire as many workers as they need.

At the same time, regardless of the status of the employer, it is necessary to deduct from accrued wages personal income tax payments, as well as transfer insurance premiums for employees at their own expense.

If there is at least one employee, the employer submits reports on insurance premiums to the IFTS, PFR and FSS. There is no difference between sole proprietorship and LLC.

Attracting investments

This is where organizations win.

An investor can become a member of an LLC and have a share in the profits.

An individual entrepreneur cannot give away a share of his business, so he will have to manage with loans and credits.

Penalties

It’s a shame, but often for the same violations, fines for individual entrepreneurs and LLCs are different.

Sanctions for organizations are stricter, while in addition there may be separate fines for managers and other officials enterprises.

liquidation

Having decided to stop the business, the entrepreneur must only write an application, pay off tax debts, submit reports and pay the state duty.

The liquidation of a company is a long story, which includes, in addition to paying a fee, several events:

• registration of the decision on liquidation, creation of a liquidation commission;
• filing an application with the tax office;
• publication in the State Registration Bulletin;
• notice to creditors;
• submission of interim and final liquidation balance sheets.

Saybotalov Vadim Vladimirovich 10.10.2019 00:00

Ask an additional question

Tax non-resident

Hello, I have a question about tax non-residency. I work outside the Russian Federation Russian company. After 183 days of being here, 30 percent of my earnings (and travel allowance) are taken from me in favor of the state. Tell me, do I understand correctly that the tax authorities will have to return 17 percent of my earnings after half a year of stay in the Russian Federation after returning to the Russian Federation? Will the tax authorities return the money to me even if I am fired after returning to the Russian Federation (the contract is only for the duration of a business trip abroad)? I'm waiting for your reply.

Vlad 01.10.2019 07:53

Hello!

The current 2019 has become an important year for Russian taxpayers. It is this year that the Multilateral Competent Authority Agreement, or the Automatic Exchange Agreement, comes into force. financial information. And this means that wealthy people will have to decide on tax residency.

The document was initiated by the Organization for Economic Cooperation and Development (OECD). This document is valid not only in the Russian Federation, but practically all over the world. By the beginning of 2019, more than 70 countries had joined this initiative, including the UK, Germany, France, Malta, Greece, and Italy. A complete list of countries can be found on the OECD website. Holders of residence permits in Switzerland should remember that this country will join the agreement in 2019.

The essence of the agreement is that all participating countries will exchange information about bank accounts, assets of wealthy people who are not their tax residents. The information will be transferred to the country in which a particular taxpayer is a tax resident. Thus, it will be extremely difficult to hide from the local tax availability foreign assets.

If you have any difficulties, you can always sign up for a consultation by calling 8-499-322-15-06

Saybotalov Vadim Vladimirovich 01.10.2019 00:00

Ask an additional question

Show more questions

How to return part of the money spent on treatment and the purchase of medicines, on the education of you or your child, when buying real estate?

What is property tax deduction how to get it and what documents do you have to submit to the tax office in order to get a tax deduction?

What is 3-personal income tax, who should pay it and how to fill out the declaration correctly?

These and many other questions related to the taxes you have to pay as an individual are often confusing.

Even if you successfully managed to pay taxes (or receive deductions) last year, you should not relax. Tax law is adjusted every year, and, of course, every year the tax authorities change the requirements for the package required documents, details and requirements for filling out forms.

You do not want to waste time traveling to the tax office, standing in lines without guarantees that your documents are filled out correctly and you do not have to repeat the procedure again?

Consult tax advisors to avoid unnecessary complications, confusion and disputes.

"Garantiya" tax consultation is ready to help you in any matter: from a one-time consultation of a lawyer on tax issues to full support of you on all tax issues in a situation where you constantly need a personal tax consultant.

With us you can:

• correctly draw up a declaration of 3 personal income tax;
• refund tax when buying a home;
• register with the tax office if you are a non-resident or have foreign citizenship;
• confirm the status of a tax resident;
• successfully defend your interests in tax inspections on tax payment and refund issues, as well as challenge illegal acts tax office in a court;
• get advice from a tax lawyer on tax issues when buying and selling real estate, assess risks and reduce tax consequences;
• and also contact us with any question regarding you as a taxpayer.

We will definitely help you!

Our prices

Scheme of working with us

• Submit a request or call
• Our consultant will call and clarify the details
• We will prepare a profitable offer
• Let's start working on your tasks

WE ASSUME MATERIAL RESPONSIBILITY TO EACH CLIENT FOR THE RESULTS OF OUR WORK

We are aware of our responsibility to clients who trust us to solve important issues of accounting, tax and legal support of their business and strive to provide our clients with maximum guarantees.

Therefore, we have voluntarily insured the activities of the “Guarantee Tax Consultancy” for 2,000,000 rubles - this completely eliminates your risks when cooperating with us. According to the contract that we conclude with our customers, our responsibility does not end in the reporting year, we are responsible for another 4 years!