The company has the right, at its discretion, to establish the amount of daily allowance for business trips in Russia and abroad - in a collective agreement or local regulation (Article 168 of the Labor Code of the Russian Federation).
Personal income tax on daily allowances. Until 2017, insurance premiums were not calculated from daily allowances, regardless of the amount of daily allowances. The limits were only for personal income tax:
- 700 rub. per day – for business trips around Russia;
- 2500 rub. per day – for foreign business trips.
These amounts relate to compensation payments. They were not included in the employee’s income and personal income tax was not withheld from them (clause 3 of Article 217 of the Tax Code of the Russian Federation).
If a company paid increased daily allowances, personal income tax was charged on the excess.
Nothing has changed here, the rules are the same this year.
Contributionsfrom daily allowance. But for contributions, since they came under the control of the Federal Tax Service, legislators established limits on non-taxable amounts. And from January 1, 2017, the limits for contributions are the same as for personal income tax (clause 2 of article 422 of the Tax Code of the Russian Federation).
That is, only daily allowances in the amount of 700 rubles are not subject to contributions. in Russia and 2500 rub. when traveling abroad. Contributions must be calculated from the excess.
The amendments do not apply to contributions for injuries - they are not calculated from daily allowances, regardless of the amount.
Otherwise, the list of payments not subject to insurance premiums in case of temporary disability and in connection with maternity does not change, financiers reported. And if the company has questions about the calculation and payment of contributions, it should be guided by the explanations of the Ministry of Labor that the ministry gave on these issues earlier (letter of the Ministry of Finance dated November 16, 2016 No. 03-04-12/67082).
|
Taxes and fees |
Daily allowance is within normal limits |
Per diem in excess of the norm in the amount established by the company |
|---|---|---|
|
Insurance premiums |
Not credited |
Charged for an amount that exceeds legal norms |
|
Doesn't hold |
Withheld at a rate of 13% on amounts that exceed legal norms |
|
|
Income tax |
Are taken into account in expenses |
Are taken into account in expenses |
|
Simplified with the object “income minus expenses” |
Are taken into account in expenses |
Are taken into account in expenses |
Income tax. When calculating income tax, daily allowances are not standardized (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated February 6, 2009 No. 03-03-06/1/41).
Include them in expenses in the full amount provided for by the collective agreement or local regulations of the organization - orders, regulations on remuneration, business trips, etc. (Article 168 of the Labor Code of the Russian Federation).
What are the current rules for calculating taxes and contributions from daily allowances, see the table above.
Example
ProektStroy LLC (general system) sent engineer V.A. Vasilyev. on a business trip to Saratov for 5 days - from March 13 to March 17, 2017. In accordance with the regulations on business trips, the company has established a daily allowance for Russia in the amount of 1,200 rubles.
The accountant calculated personal income tax on the excess amount:
(1200 rub. – 700 rub.) × 5 days. × 13% = 325 rub.
And then the contributions:
- for compulsory pension insurance – 550 rubles. ((1200 rub. – 700 rub.) × 5 days × 22%);
- for compulsory medical insurance – 127.5 rubles. ((1200 rub. – 700 rub.) × 5 days × 5.1%);
- for insurance against temporary disability and in connection with maternity - 72.5 rubles. ((1200 rub. – 700 rub.) × 5 days × 2.9%).
The accountant included the full amount of daily allowance in expenses for income tax - 6,000 rubles. (1200 rubles × 5 days) and all accrued contributions in the amount of 750 rubles. (550 + 127.5 + 72.5).
To avoid assessments, you can change the daily allowance amount. Sample order.
Personal income tax and contributions from travel expenses: what officials warn about
One-day business trips. For a one-day business trip, the employee is not entitled to daily allowances (clause 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749). Other expenses – travel, etc. – the employer must compensate (Article 168 of the Labor Code of the Russian Federation).
These compensations are taken into account as expenses for income tax, and are not subject to insurance premiums and personal income tax if the employee confirmed the expenses with documents (letter from the Ministry of Finance dated May 8, 2015 No. 03-03-06/1/26918, Ministry of Labor dated May 13, 2006 No. 17-3/OOG-764).
Daily allowance in foreign currency. When traveling abroad, the tax base for personal income tax and contributions is calculated this way.
1. Daily allowances were issued in rubles. The amount of daily allowance for personal income tax and contributions is determined only once - on the date of issue of money. There is no need to recalculate daily allowances at the Central Bank exchange rate on the last day of the month (letter of the Ministry of Finance dated February 9, 2016 No. 03-04-06/6531).
2. Daily allowances were issued in foreign currency. In this case, the date of receipt of income is considered to be the last day of the month in which the head of the company approved the advance report. If expenses at the Central Bank exchange rate for that day exceed the limit, the excess is subject to personal income tax and insurance contributions.
Vacation after a business trip. If an employee remains at the place of business trip for a vacation, the cost of a return ticket cannot be taken into account for income tax, financiers believe (letter of the Ministry of Finance dated October 21, 2016 No. 03-03-06/3/61516).
True, earlier officials gave other explanations - they allowed expenses to be taken into account. Since the employee must return from a business trip in any case and the organization would still incur these expenses (letters from the Federal Tax Service dated August 20, 2014 No. SA-4-3/16564, Ministry of Finance dated August 11, 2014 No. 03-03-10/ 39800, etc.).
But it is safer to adhere to the later position of the officials.
If the organization paid for the return ticket in such a situation, the employee receives income in kind (economic benefit). And the employer must calculate personal income tax from him. If the employee stays at the place of business trip for weekends or holidays, there will be no economic benefit; personal income tax does not need to be calculated in this case (letter of the Ministry of Finance dated December 7, 2016 No. 03-04-06/72892).
Boarding pass. To confirm income tax expenses, you need not only the route/receipt of the electronic air ticket, but also the boarding pass (letter of the Ministry of Finance dated January 9, 2017 No. 03-03-06/1/80056). Explain to employees that this is a required document and instruct them to keep it.
Services. Officials believe that train tickets for a posted worker cannot be deducted for VAT on services, which include food services. Since there is no deduction for meals during business trips (it is only for travel expenses, including bed linen). So it is safer to buy tickets for employees without additional services or not to deduct VAT on such services (letter of the Federal Tax Service dated January 9, 2017 No. SD-4-3/2).
When sending an employee on a business trip, the organization is obliged to compensate for the expenses that arose in connection with it, as well as pay daily allowance for each day of the trip. The legislation defines amounts for business trips in Russia and abroad that are not subject to taxation. Let's look at some of the nuances that arise in this case and analyze them based on example situations.
An organization, when calculating income tax, has the right to write off the daily allowances that are issued to an employee during a business trip in full, and there is no need to standardize them (regulated by Article 264 of the Tax Code, paragraph 1, paragraph 12). Write-offs are carried out in accordance with established standards in the organization, prescribed in internal documents (regulations, orders, collective agreements, etc.).
The accounting of daily allowances in the organization’s expenses occurs on the date when the advance report was approved, based on the results of the trip, and not at the time of issuing the finances. That is, based on the results of expenses actually incurred, based on a memo drawn up by the employee upon his return. In this regard, the employee does not have any income, even if he received a larger daily allowance than prescribed in the regulations.
Daily allowances for foreign business trips issued in foreign currency
When traveling abroad, if the daily allowance is set in rubles, for example, in the amount of 2500 (as required by law), but is issued in foreign currency, exchange rate differences may arise. It arises if the exchange rates of the Central Bank on the date of issuance of daily allowances differed from the rate established on the date of approval of the advance report. As a result, the employee may receive income if the exchange rate on the date of approval of travel expenses is higher than on the date of issue of finance.
Personal income tax
The legislation establishes thresholds for amounts that are not subject to income tax, and above that it is necessary to withhold tax.
Amount of non-taxable daily allowance:
- When traveling around Russia, if you pay no more than 700 rubles.
- When traveling abroad, limits are set at 2,500 rubles.
It is worth noting that in case of loss of travel documents, personal income tax does not need to be collected from the employee. This conclusion can be made based on the FAS resolution dated December 23, 2013 (), in which the judges determined that despite the fact that the employee lost documents related to the business trip, the organization recognized that the assigned task was completed.
Evidence that the employee was sent on a business trip by decision of the employer was the presence of an order to be sent on a business trip and a mark on the work time sheet. The daily allowance was the only payment he received before the trip. Based on this, the court decided to cancel the additional assessment of personal income tax on these amounts.
If the specified payments are exceeded, it is necessary to withhold personal income tax from the employee, because this will be considered his income (Article 217, paragraph 3, paragraph 12). So, for example, if an employee traveled across Russia and was given 1,500 rubles, then it is necessary to withhold tax on the difference: 1,500 – 700 = 800 rubles * 13% = 104 rubles.
Example, when there is a difference in exchange rates.
The employee was sent on a business trip on January 12, 2015, for a period of 7 days. At the same time, he received daily allowance in foreign currency, the amount in US dollars was $44.45 per day, at the rate of 56.2376 (2500 divided by the exchange rate on the day of issue).
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The advance report was approved on January 21, according to the Central Bank, the dollar exchange rate on this date was 64.9862.
The daily allowance for 7 days is: 44.45*7 = 311.15*64.9862 = 20,220.46. Non-taxable amount 2500*7 = 17500.
Tax must be withheld in the amount of: 20,220.46 – 17,500 = 2,720.46*13%=353.66
Example of overseas travel
The employee was sent on a business trip abroad on March 1, at 2 a.m., he returned on the same day and was sent on a business trip abroad again on the 1st.
According to the rule for calculating daily allowances for business trips abroad, he is entitled to 2,500 rubles, which is calculated on the day of departure, and on the day of return according to Russian standards, i.e. 700 rubles. But the employee again flew abroad on the same day, therefore he has the right to receive daily allowance according to foreign standards (PP No. 749 of October 13, 2008, paragraph 18).
Calculation of insurance premiums
The daily allowance established by the company according to internal regulations does not require the accrual of contributions to the PFS and Social Insurance Fund (Federal Law No. 212-FZ of July 24, 2009, Article 9). However, contributions must be calculated from excess of these amounts.
According to employees of the Pension Fund of the Russian Federation and the Social Insurance Fund, contributions should be made to all payments to employees, even if they do not depend on working conditions, qualifications, quality and complexity (According to the letter dated 07.29.14). The only exceptions may be the amounts listed in Article 9 of Federal Law No. 212-FZ, which also includes daily allowances.
You may also find it useful:
Changes in the business trip procedure effective from 01/08/2015 .
Since 2017, insurance premiums have not been imposed on daily allowances in the amount established by the Tax Code. Daily allowances in excess of this limit, even if their amount is specified in the company’s local regulations, are subject to both contributions and personal income tax.
How to pay insurance premiums using daily allowances
Since 2017, the Federal Tax Service of Russia has been administering the procedure for calculating and paying insurance premiums to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund of Russia (with the exception of contributions for injuries). In this regard, the Tax Code has been supplemented with a new Chapter 34. It sets out the rules for calculating and paying contributions.Thus, it has been established that daily allowances in the amount of:
- no more than 700 rubles for each day of a business trip in Russia;
- no more than 2,500 rubles for each day of being on a business trip abroad (clause 3 of article 217, clause 2 of article 422 of the Tax Code of the Russian Federation).
Thus, from 2017, daily allowances in excess of these standards should be subject to contributions, regardless of whether the excess amounts are prescribed in local regulations or not.
As a general rule, the date of payments is defined as the day they are accrued (clause 1 of Article 424 of the Tax Code of the Russian Federation). The date the employee receives income in the form of excess daily allowance is the day the advance report is approved.
This means that daily allowances that exceed the norm are included in the base for calculating insurance premiums in the calendar month in which the employee’s advance report is approved.
Let us remind you that upon returning from a business trip, the employee is obliged to submit an advance report on the amounts spent in connection with the business trip, including daily allowances, within three working days, and make a final payment on the cash advance issued to him before leaving for the business trip for travel expenses (clause 26 Regulations on business trips, approved by the Government of the Russian Federation of October 13, 2008 No. 749).
Please note that daily allowances are not subject to insurance premiums for injuries (Clause 2, Article 20.2 of Federal Law No. 125-FZ of July 24, 1998). In this case, the amount of daily allowance does not matter.
How to pay personal income tax on daily allowances
Excessive daily allowances are also subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).Calculation of personal income tax on excess daily allowances is made on the last day of the month in which the advance report is approved. And the calculated tax is withheld, for example, from the salary amount. The withheld personal income tax must be transferred to the budget no later than the day following the day of payment of income (subparagraph 6, paragraph 1, article 223, paragraphs 3, 6, article 226 of the Tax Code of the Russian Federation).
Income in the form of daily allowances exceeding the standards established by law, when filling out section 3 of the certificate in form 2-NDFL, is reflected under income code 4800 “Other income” in the month of approval of the advance report (letter of the Ministry of Finance of Russia dated June 21, 2016 No. 03-04-06/36099 , ). But daily allowances within the norms are not subject to personal income tax and are not reflected in the 2-personal income tax certificate.
Over-limit daily allowances are also subject to reflection in section 2 of the calculation in form 6-NDFL (approved).
EXAMPLE
The daily allowance for a business trip in Russia was paid on March 13, 2017. Their size is established in local regulations in the amount of 1000 rubles. per day. The advance report on the results of the business trip was approved on 03/25/2017, the salary for March was paid on 04/05/2017. Personal income tax transfer was made on 04/06/2017.
Section 2 of the calculation in form 6-NDFL for the first half of 2017 should be completed as follows:
- line 100 “Date of actual receipt of income” - the last day of the month in which the advance report was approved - 03/31/2017;
- line 110 “Date of tax withholding” - date of payment of the next salary - 04/05/2017;
- line 120 “Tax payment deadline” - 04/06/2017;
- line 130 “Amount of income actually received” - the amount of excess daily allowance;
- line 140 “Amount of withheld tax” - withheld personal income tax (letter of the Federal Tax Service of Russia dated April 27, 2016 No. BS-4-11/7663).
Daily allowance and income tax
In 2017, when calculating income tax, daily allowances do not need to be normalized. The company has the right to write them off in the amount provided for by internal documents: collective agreement, regulations on business trips and other regulations of the company.Travel expenses, including daily allowances, are taken into account as other expenses associated with production and sales. They are recognized on the date of approval of the advance report. This rule applies to both the accrual method and the cash method (subclause 12, clause 1, article 264, subclause 5, clause 7, article 272 of the Tax Code of the Russian Federation).
Insurance premiums calculated from the amount of excess daily allowance are included in other expenses associated with production and sales on the date of accrual (subclause 1, clause 1, article 264, subclause 1, clause 7, article 272 of the Tax Code of the Russian Federation).
How to keep track of daily allowances
Daily allowances, as part of travel allowances, are classified as expenses for ordinary activities (clauses 5, 7 of PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n).Travel expenses are taken into account on the date of approval of the advance report by the head of the company.
EXAMPLE
In the collective agreement, the company established the amount of daily allowance - 1000 rubles. for each day of a business trip on the territory of the Russian Federation. The employee spent 6 days on a business trip. 6,000 rubles were paid. daily allowance.
The amount of 4,200 rubles is not subject to insurance premiums and personal income tax. (6 days x 700 rub.). But the amount exceeding the norm - 1800 rubles - is subject to taxation.
The following entries will be made in accounting:
DEBIT 71 CREDIT 50
6000 rub. - the accountable person was given daily allowance;
DEBIT 26 CREDIT 71
6000 rub. - expenses are recognized in the form of daily allowances;
DEBIT 70 CREDIT 68
234 rub. (RUB 1,800 x 13%) - personal income tax is withheld from excess daily allowances;
DEBIT 26 CREDIT 69
540 rub. (RUB 1,800 x (22% + 2.9% + 5.1%)) - insurance premiums are calculated from the amount of excess daily allowance.
Is personal income tax withheld from travel salaries and when to pay the tax?
While the employee is on a business trip, the employer continues to pay him a salary based on his average earnings.
You can learn more about the procedure for calculating average earnings in the article “How is the average monthly salary calculated?” .
Is travel salary subject to personal income tax? Of course, since it is a special case of remuneration (clause 9 of the Regulations approved by Decree of the Government of Russia dated October 13, 2008 No. 749). Payment of travel wages is carried out within the same time frame as payment of regular wages.
If the traveler and the employer have an agreement to pay wages on a card and the former has difficulties with cashing it out or even spending it - for example, due to the fact that there are no ATMs of his credit institution in the area (or the Internet in general), then the employer can send the money by postal order (Clause 11 of the Regulations).
But when do you pay personal income tax on business trips? Since, from the point of view of tax accounting, a travel salary is a complete analogue of a regular salary, personal income tax on it is paid within the same time frame - the next day after deduction. And the deduction occurs from the next first payment after the day on which income is recognized as received, that is, the last day of the month of accrual of income.
Example
Ivanov I.I. went on a business trip in June 2018 for 10 days. He received his salary for June (which included the travel portion) on July 1. Taxable income is recognized as at 30 June. Personal income tax on all parts of the salary is subject to withholding on July 1 and payment on July 2.
Are taxes withheld from daily allowances and when are they paid?
Now let's talk about the payment procedure and deadlines for paying personal income tax on business trips in the form of daily allowances. They are issued to the employee for personal expenses (food, payment for transport within the city to which he left, and other purposes that he has the right not to specify).
Is personal income tax withheld from daily allowances? No, unless they exceed:
- 700 rubles per day per employee - for business trips around Russia;
- 2,500 rubles per day per employee - for business trips abroad.
Daily allowances in excess of the specified limit are already subject to personal income tax.
Daily allowances are recognized as taxable income as of the last day of the month in which the accounting department of the employing organization approved the advance report drawn up by the employee returning from a business trip (subclause 6, clause 1, article 223 of the Tax Code of the Russian Federation). This is not necessarily the month for which the travel salary is calculated, since the employer determines the deadline for approving the report independently and can shift it quite significantly relative to the day the report is received from the employee (clause 6.3 of Bank of Russia Directive No. 3210-U dated March 11, 2014).
Don't know your rights?
The month in which the employee received the daily allowance does not matter from a tax accounting point of view.
The deadline for paying personal income tax on business trips in the form of daily allowance is the next nearest payment, starting from the day the daily allowance is recognized as income.
Example
Ivanov, whom we know, submitted an advance report for his business trip on June 20. Daily allowances for this report are subject to recognition as income as of June 30, 2018. Personal income tax on daily allowances will be withheld from Ivanov’s salary, paid, as we already know, on July 1, and paid to the budget on July 2.
Taxation of business trips: nuances
An employer who carries out tax accounting for travel expenses in terms of wages and daily allowances should keep in mind that:
1. In the event of dismissal of an employee, personal income tax for travel expenses, represented by daily allowances, is withheld on the day of dismissal (despite the fact that this income is recognized as received on this day, and not at the end of the month).
This follows from the recommendations of the Federal Tax Service, reflected in letter No. BS-3-11/2094@ dated May 11, 2016. It says that when determining the date of recognition of labor income as received, one must be guided by the provisions of paragraph 2 of Art. 223 Tax Code of the Russian Federation. It contains a rule according to which, in the event of dismissal, income is recognized as received on the last day of work.
Excessive daily allowances, indeed, can be legitimately considered labor income, while standard daily allowances are not labor income. This follows, in particular, from the provisions of paragraph 2 of Art. 422 of the Tax Code of the Russian Federation stating that insurance premiums are not charged only for standard daily allowances - according to clause 3 of Art. 217 Tax Code of the Russian Federation. Larger amounts are accrued as if they were a salary.
2. If an employee is sent on a one-day business trip, personal income tax on daily allowances within the limit is also not accrued.
The legality of this approach was confirmed by the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 4357/12 dated September 11, 2012. The rule contained in paragraph 11 of the Regulations that the employer does not pay daily allowance in the case of a one-day business trip can be ignored.
The court considered that even for a one-day business trip, the daily allowance is compensatory in nature and does not form the employee’s income. As a result, there is no reason to charge personal income tax on them.
There are two types of travel allowances - salary for the period of travel and daily allowance. At the same time, daily allowances are divided into standard (personal income tax is not charged on them) and excess (tax is charged on them). A business trip salary, like a regular salary, is recognized as income subject to personal income tax as of the end of the month for which the accrual was made. Daily allowance - as of the end of the month in which the advance report submitted by the employee is approved.
Excessive daily allowance means an excess of the amount that is paid to the employee for accommodation on a business trip or established by law. In addition to these, there are other expenses covered by the company's management. Let us consider in detail the taxation of daily allowances in excess of the norm in 2018 and their key features.
Changes in daily allowances in excess of tax standards in 2018
In 2018, a reform was carried out on insurance premiums in relation to daily allowances in excess of the norm. Recent innovations oblige enterprises to pay taxes on the income of their employees along with insurance premiums in case of exceeding the limits on the amount of daily allowances that are withheld by law.
Changes in the field of taxation were made in accordance with the fact that from the beginning of 2018, the Federal Tax Service is responsible for insurance payments. The only exception is if you are injured. All insurance transfers according to the new rules are made to the tax service, and not to the Social Insurance Fund.
The latest tax changes in 2018 establish that daily allowances in excess of the norm must be correctly processed both when traveling on business in the Russian Federation and in other countries. Everything must be done in strict accordance with the Tax Code of the Russian Federation.
In 2018, adjustments were made to Article 422; they are dedicated to daily allowances in excess of taxation standards in 2018. They also need to pay personal tax. However, in addition to these tax contributions, companies are required to make payments to the Social Insurance Fund. The exception is payments that are related to employee injuries.
The Federal Tax Service does not establish the amount of standards for payments per day. In other words, each company can independently determine them for the time spent on a business trip.
The tax office sets limits on the amount of refunds that are not subject to taxation. If the limit is exceeded, the organization must pay compensation for personal income tax per diem in excess of the tax rate in 2018. The company will also have to pay contributions for health insurance and the Pension Fund.
A significant number of enterprises set their own amounts of travel allowances, which exceed the standards defined by law. As a result, they are ready to make insurance payments.
Features of payment of insurance premiums
In 2018, a mandatory requirement was introduced to charge taxes on excess daily payments. Article 424 of the Tax Code of the Russian Federation determines the terms of payment and the procedure for calculating compensation to employees.
When an employee receives daily allowance in excess of the norm, an advance report is approved. This means that reimbursements from the employer for business trip expenses that exceed the limits are attributed to the insurance of payments for the same calendar month in which the employee’s advance report is approved.
When the daily allowance is within the amount established by law, there is no need to make insurance contributions on it. Compliance with the legal requirements for calculating travel allowances will allow you to avoid claims against the company from the Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. Insurance deductions are made from the employee's additional expenses for his residence in a foreign area, which exceeded the standards. This condition applies to business trips lasting more than 24 hours.
Inclusion in RSV-1
All organizations, including individual entrepreneurs, need to send personal data and certificates in the RSV-1 form to the Pension Fund. It is a report that contains information regarding accrued or made insurance transfers. It contains a large amount of information; it must be sent to the FFOMS and the Pension Fund of the Russian Federation.
Line 201 in clause 2.1 reflects the amount of payments and compensations that do not require transfers for compulsory pension insurance.
All individual entrepreneurs and company managers should know the information from the RSV-1 form certificate.
Accounting procedure
Calculation of personal income tax involves standardizing the amount of daily payments. Taxes are charged on the following amounts:
Personal income tax is withheld in cases where the amount of compensation exceeds the specified standards.
If a company reimburses an employee for per diem in excess of the norm, his income is subject to taxes. It is recognized regarding the last day of the month on which the advance report is approved, which is sent by the employee returning from a business trip.
Personal income tax is payable after the following payments are made to the employee; this requirement also applies to salary. Payment must be made on the first business day following the listed payments to the official. This procedure is regulated by the Tax Code of the Russian Federation, Article 226.
Daily allowances, the amount of which exceeds the standards, are paid to the employee in accordance with current legislation. In addition to such payments, the company must compensate the official for a number of expenses associated with the work trip:
Compensation for other expenses is made to the official with his daily allowance, which is provided by the company management. The amount may be increased by appropriate decision of the company’s management.
When sending an employee on a trip to perform work duties, the company is obliged to reimburse expenses for the entire time spent on a business trip. These include costs associated with travel and accommodation, as well as other expenses. They can be:
While on a work trip, the employee does not incur financial losses. The company must cover all the official's expenses that arise during the trip when paying the very first salary. The state levies certain taxes on these and other payments.
They are an integral part of the life of every citizen of the Russian Federation. The page explains the tax benefits under Section 407 of the Internal Revenue Code. It describes in detail what taxes need to be paid when donating real estate to a close relative. This and other information will help you avoid difficulties with the tax service of the Russian Federation.