There is an opinion that the main thing is not a gift, but attention. But when a gift is value, with a large, attention and knowledge of legislative acts will be needed by the party hosting such a gift.
1
If you received a gift from an individual in kind or money form, then paragraph 18.1 of Article 217 of the Tax Code frees you from taxation. The list of excluded from this rule gifts includes: real estate, vehicles, promotions, shares and pairs. In the Code, the specified list of material benefits is registered its order of taxation.
2
When the donor is a close relative (Art. 14 of the RF IC) or a member of the family (Art. 2 of the RF IC), the property received as a gift will not be taxed. Related links are confirmed in the tax authority at the place of residence by a birth certificate, a certificate of marriage, a certificate of family composition or a certificate of related relationships.
3
You will not be released from the obligation to pay the tax in the absence of family or nearby relations with your donor.
4
As a tax resident of the Russian Federation, burdened by the payment of the tax, you will pay 13% of the cost of presented, a non-resident - 30%. There are no benefits for juvenile taxpayers.
5
When the non-resident is a representative of one of the 80 states with whom the Russian Federation concluded an international agreement to eliminate double taxation, the amount of the tax rate will be different. In this case, all concerns about collecting confirmation documents completely fall on the shoulders of non-resident. The absence of such an interstate agreement will force a citizen who lives in another state twice to pay the tax fee: in the Russian Federation and its own country.
6
The interest rate of the tax is calculated from the value of the property taken as a gift. If the tax inspector does not prove the deliberately understatement of the price in the contract of donation, the cost will be considered a market.
7
By registering the Treaty and having received a certificate of ownership of the right of ownership, until April 30 of the next tax year, you must submit your income declaration to the Tax Inspectorate. For a gifted minor, this should make his legitimate representatives. The late filing threatens the payment of the fine.
8
To fully pay the accrued tax amount is necessary until July 15 of next year. Otherwise, you can be fined 20% of the total tax collection. Intentional evasion of payment will increase the amount up to 40%. Details for paying tax specify in their inspection.
9
In the absence of a financial opportunity to pay the tax fee you have the right to refuse an expensive gift. The donation agreement will be considered terminated (Art. 573 of the Civil Code of the Russian Federation).
Very often, citizens trying to save money or in ignorance, cover the contract of sale to the Darment Treaty. Such a transaction can be recognized as invalid on the claim of the uninterested party. Before taking a gift or refuse to give an expensive gift, we recommend contacting a professional lawyer for advice.
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