Payment of tax on personal income in 2018: timeline

It is the obligation to comply with the Russian Federation. In addition, non-residents are also obligated to receive their personal income tax. If you are a citizen of an employee, In this case, citizens are not obliged to violate the statutory taxation procedure.

Man counting on calculator

How much income you need to pay tax

If you are a citizen, you must:

  • for less than 3 years;
  • I handed over the property (apartment, car) in
  • won the lottery, lotto;
  • received money from abroad, etc.

Thus, unless he provides for exemption from taxation. In accordance with Art. If you have received income:

  • in the framework of the right of inheritance;
  • under a deed of gift from close relatives (spouses, grandchildren, children, etc.);
  • disposed of for more than 3 years, etc.

NDFL rate table for 2018

Payment terms

For each category of citizens who are obliged to pay their personal income tax. If you don’t have to pay for it, it’s not. This is a calculation of the income of the year.

Interest

A resident of the Russian Federation

If you are planning to receive a tax deduction, it’s not. The following terms are provided:

  • Until July 15, he received a tax return, considered by NA (until 2016);
  • until December 1, if it is not under taxation, accounted for ON (since 2016).

Individual - non-resident of the Russian Federation

He has been sending a letter to the tax service. He is obliged to receive a document.

Individual entrepreneur

It is not until July 30th, April 30th, 2018.:

  • Until July 15 for the period January - June (this is the total amount of payments is paid);
  • until October 15 for the period July - September (1/4 of deductions);
  • Until January 15, 2019 for the period October - December (1/4 of deductions).

The timing of the payment of personal income tax

Private practitioners

If you are a citizen of the Russian Federation, you’ve been able to pay for your income. It appears irregularly during the calendar year. Then, a 4-NDFL declaration within 5 days of the next month.

Timing

For all incomes paid on you. It can be used to calculate the amount of tax return.

Timing of the payment of personal income tax in 2018

Tax wasn’t received tax return report:

  • from participation in investment partnerships;
  • from repos;
  • from profitable operations with securities;
  • in accordance with art. 227, 228 of the Russian Federation;
  • from foreign companies on committed transactions;
  • as payments on Russian issuing companies, etc.

Citizens of the Russian Federation must declare such cash receipts.

Penalties

It may be charged to:

  • a fine of 5% of personal income tax. It is charged. The law establishes a minimum of 1 thousand rubles;
  • A penalty of 1/300 of the established refinancing rate.

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Payment of tax on personal income in 2018: timeline

Payment of tax on personal income in 2018: timeline

Payment of tax on personal income in 2018: timeline

Payment of tax on personal income in 2018: timeline

Payment of tax on personal income in 2018: timeline

Payment of tax on personal income in 2018: timeline

Payment of tax on personal income in 2018: timeline

Payment of tax on personal income in 2018: timeline

Payment of tax on personal income in 2018: timeline

Payment of tax on personal income in 2018: timeline

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