Налоговая служба напомнила об изменениях в порядке исчисления и уплаты НДФЛ

Екатерина Уцына

Налоговая служба напомнила об изменениях в порядке исчисления и уплаты НДФЛ
bakhtiarzein / Depositphotos.com

Так, по новым правилам, предприниматели и лица занимающиеся частной практикой больше не будут представлять отчетность о предполагаемом доходе физлиц по форме 4-НДФЛ (Федеральный закон от 15 апреля 2019 г. № 63-ФЗ). Вместо этого будут уплачиваться авансовые платежи, рассчитанные самостоятельно, а не налоговыми органами, как это было ранее. Исчисляются такие платежи исходя из ставки налога, фактически полученных доходов, профессиональных и стандартных налоговых вычетов, а также с учетом ранее исчисленных сумм авансовых платежей. Уплачивать суммы авансовых платежей необходимо по итогам первого квартала, полугодия и девяти месяцев (п. 7 ст. 227 Налогового кодекса).

Помимо этого для налоговых агентов с несколькими обособленными подразделениями, находящимися в одном муниципальном образовании предусмотрен упрощенный порядок представления отчетности и перечисления удержанных сумм. Теперь они смогут сделать это по месту одного из таких подразделений (п. 2 ст. 230 НК РФ).

Вместе с тем продолжается активный переход на электронный документооборот. Так, отчетность в электронном виде нужно будет сдавать и тем работодателям, у которых трудится свыше 10 человек (п. 2 ст. 230 НК РФ). Кроме того, переносится и срок сдачи в налоговые органы отчетности по форме 2-НДФЛ и 6-НДФЛ на 1 марта года, следующего за истекшим налоговым периодом.

Также расширен перечень освобождаемых от налогообложения доходов. В частности, теперь не облагаются НДФЛ единовременные выплаты педработникам до одного млн руб. в рамках госпрограммы, матпомощь студентам (курсантам), аспирантам, адъюнктам, ординаторам и ассистентам-стажерам до 4 тыс. руб. в год, господдержка многодетных семей на погашение ипотеки (до 450 тыс. руб.), доход в виде безнадежной к взысканию задолженности, доход от экономии на процентах во время ипотечных каникул и все виды доходов граждан, пострадавших при чрезвычайных ситуациях (ст. 217 НК РФ).

Еще одно изменение – устранение двойного налогообложения при исчислении НДФЛ с подаренного имущества. Теперь при продаже такого имущества облагаемый доход уменьшается на суммы, с которых был уплачен НДФЛ при его получении. Также можно уменьшить на сумму расходов, понесенных дарителем при его приобретении, если ранее такие суммы не были учтены.

Источник: garant.ru

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