Tax biography

Tax deduction: Instructions for use on March 6 Announcements Nadezhda Zhuravlev to share: a pleasant bonus for participating in charity is a tax deduction. Now it can and should be obtained for donations to the Fund for, and years. We tell how. For individuals, if you transferred funds to charity any amount! We will figure it out together. Given a month, Alexei transferred to charity rubles.

Its monthly income is 40 rubles. Question: How much will the amount of tax deduction be? The personal income tax of Alexei for a year is 62 rubles. How to make a deduction online submit an application for a tax deduction through the taxpayer’s personal account on the website of the Federal Tax Service. To do this, you will need: a 2-NDFL certificate that can be obtained in accounting at your work.

It also needs to be submitted to the tax service, and it will be needed to fill out 3-NDFL; The tax return on the form of 3-NDFL-it can be filled out in your personal account of the taxpayer on the FTS website: select the "Dethodces" section, go to "receive deduction", enter the employer and the amount of the income tax paid in the 2-NDFL certificate; Select the "Dentination for contributions to charity" and fill out the field where you need to enter the amount of donations for the year.

If you already have a password from your personal account, then you will not have to go to the tax service itself; Documents confirming the fact of donation: checks, receipts to the receipt cash orders, payment orders, bank statements; A certificate of donations for the year-it can be requested in the fund by writing to Spravka Podari-Chizn. How to apply for a deduction personally to apply through the tax inspectorate at the place of residence.

To do this: download the program to fill out the 3-NDFL declaration on the website of the Federal Tax Service in the "Software" section; In the program, fill out the section with personal information and make monthly income for the year for which you plan to receive a deduction; Go to the "Dedications" section, select the Social tab and fill out the "charity" field; The program will form a certificate that, together with the above documents, must be attributed to the tax office.

But self -employed cannot issue a tax deduction for charity. For legal entities from the year, legal entities that help charitable funds may include the amount of their donations in expenses and reduce income tax. The organization may receive such a tax benefit if two conditions are met: a legal entity uses a common tax system; The charity fund that you support is included in the register of socially oriented non -profit organizations, the Fund “Give Life”, which is drawn up by the Ministry of Economic Development of Russia, is included in it.

How to draw up documents it is important to correctly issue a donation and declare a decrease in the tax base. If the donation of your company from above, you need to conclude an agreement with the fund - it will be the basis for payment you can also use the contract of offer. At the same time, a specific amount of donation in the contract can not be indicated. If the donation is less than rubles, the contract is not needed - you just need to write in the payment that the company made a donation.

The date of recognition of expenses is the day of transferring the donation to the fund. When the fund spends funds or can report about it to your company, it does not matter. When forming a tax report, the donation must be taken into account as non -operating expenses of the company. More about the tax deduction.