Предлагается скорректировать порядок начисления НДФЛ на процентный доход

Екатерина Уцына

Предлагается скорректировать порядок начисления НДФЛ на процентный доход
Mizina / Depositphotos.com

В Госдуму внесен законопроект, предусматривающий поправки в налоговое законодательство в части корректировки порядка налогообложения совокупного процентного дохода по вкладам (остаткам на счетах) в российских банках, выплаченного физлицу за налоговый период (календарный год)1. Предполагается, что изменения вступят в силу со дня официального опубликования соответствующего закона.

Напомним, что по новым правилам НДФЛ облагается совокупный процентный доход по вкладам (остаткам на счетах) в российских банках, выплаченный физлицу за налоговый период (календарный год), за минусом необлагаемого процентного дохода начиная с налогового периода 2021 года (ст. 214.2 Налогового кодекса, Федеральный закон от 1 апреля 2020 г. № 102-ФЗ). Впервые произвести уплату налога именно за 2021 год налогоплательщики будут обязаны в 2022 году (до 1 декабря).

При этом, нередки случаи, когда договор банковского вклада устанавливает порядок выплаты процентов в конце срока действия самого договора. Так, например, если вклад открыт до 1 января 2021 года, а закончится после 1 января 2021 года с начислением процентов по вкладу, то на проценты, причитающиеся за период нахождения вклада до 2021 года (не подлежащий налогообложению) также будет начислен налог, поскольку сами проценты будут фактически начислены единовременно сразу за весь период вклада в 2021 году. Т. е. в налогооблагаемую базу будут включены суммы процентных доходов, начисленные за периоды, предшествующие дате вступления вышеуказанного закона в силу. 

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В связи с этим законодатель предлагает прописать в налоговом законодательстве условие, что при определении налоговой базы по НДФЛ с процентных доходов не будет учитываться доход в виде процентов, полученный по долгосрочным вкладам с капитализацией и выплатой процентов после 1 января 2021 года, открытых до 1 января 2021 года. Как указывается в пояснительной записке к законопроекту, такой порядок позволит не допустить нарушение принципа равенства налогообложения, а также устранит дискриминационную составляющую по отношению к налогоплательщикам, получающим процентные доходы по долгосрочным договорам вкладов с выплатой процентов в конце срока.

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1 С текстом законопроекта № 1137559-7 «О внесении изменений в статью 214.2 части второй Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.

Источник: garant.ru

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