Планируется скорректировать перечень не облагаемых НДФЛ доходов

Наталья Ключевская

Планируется скорректировать перечень не облагаемых НДФЛ доходов
AntonMatyukha / Depositphotos.com

Разработанные Минфином России поправки касаются уточнения п. 1 ст. 217 Налогового кодекса, который в настоящее время предусматривает освобождение от НДФЛ доходов в виде государственных пособий (за исключением пособий по временной нетрудоспособности, включая пособие по уходу за больным ребенком), а также иных выплат и компенсаций, выплачиваемых в соответствии с действующим законодательством. Соответствующий законопроект1 сегодня внесен в Госдуму.

Документ подготовлен в целях реализации постановления КС РФ от 31 мая 2018 г. № 22-П, признавшего положения п. 1 и п. 3 ст. 217 НК РФ не соответствующими Конституции РФ. В частности, эти нормы не позволяют однозначно решить вопрос об обложении НДФЛ денежной компенсации, выплачиваемой военнослужащим, проходящим военную службу по контракту, за каждые дополнительные сутки отдыха.

Зависит ли применение ст. 217 НК РФ от характера нормы законодательства, устанавливающей компенсационные выплаты? Узнайте из раздела «Налоговый кодекс РФ» Энциклопедии судебной практики в интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Так, предлагается изложить в новой редакции п. 1 ст. 217 НК РФ, объединив его с п. 3 и исключив общую норму об иных выплатах, не подлежащих налогообложению. Разработчики инициативы отмечают, что ряд таких выплат однозначно определен отдельными пунктами ст. 217 НК РФ. Скорректированная норма предусматривает, что не подлежат налогообложению (освобождаются от налогообложения) государственные пособия и компенсационные выплаты, установленные действующим законодательством, по указанному перечню.

При этом уточнено, что при выплате компенсаций за неиспользованные отпуска и дополнительные сутки отдыха соответствующие доходы не подлежат освобождению от налогообложения на основании ст. 217 НК РФ.


1 С текстом законопроекта № 594955-7 «О внесении изменений в статью 217 Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.

Источник: garant.ru

76 комментария

Good V I should definitely pronounce, impressed with your website. I had no trouble navigating through all tabs as well as related info ended up being truly simple to do to access. I recently found what I hoped for before you know it at all. Quite unusual. Is likely to appreciate it for those who add forums or anything, web site theme . a tones way for your client to communicate. Nice task..

Hi would you mind stating which blog platform you’re using? I’m looking to start my own blog in the near future but I’m having a hard time choosing between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your design and style seems different then most blogs and I’m looking for something unique. P.S My apologies for getting off-topic but I had to ask!

With havin so much content do you ever run into any problems of plagorism or copyright infringement? My website has a lot of completely unique content I’ve either created myself or outsourced but it appears a lot of it is popping it up all over the web without my permission. Do you know any ways to help reduce content from being stolen? I’d definitely appreciate it.

I like this web site very much, Its a very nice place to read and get information. «Words are like leaves and where they most abound, Much fruit of sense beneath is rarely found.» by Alexander Pope.

I simply wanted to appreciate you yet again. I am not sure the things that I would’ve created without the concepts discussed by you regarding such situation. It actually was an absolute horrifying issue in my opinion, but discovering the very expert fashion you treated that took me to weep over fulfillment. I am just happier for the work and then have high hopes you really know what an amazing job that you are carrying out teaching people thru your site. I am sure you’ve never come across any of us.

Thank you for another great article. Where else could anyone get that kind of info in such a perfect way of writing? I have a presentation next week, and I’m on the look for such information.

Only wanna input on few general things, The website design and style is perfect, the articles is very excellent. «The stars are constantly shining, but often we do not see them until the dark hours.» by Earl Riney.

I keep listening to the news broadcast lecture about receiving free online grant applications so I have been looking around for the most excellent site to get one. Could you advise me please, where could i acquire some?

hello there and thank you for your info – I’ve definitely picked up anything new from right here. I did alternatively expertise several technical points using this web site, as I skilled to reload the website a lot of occasions previous to I could get it to load properly. I were pondering in case your web host is OK? Not that I’m complaining, but slow loading circumstances occasions will very frequently affect your placement in google and can injury your high-quality rating if ads and ***********|advertising|advertising|advertising and *********** with Adwords. Anyway I’m adding this RSS to my e-mail and could glance out for much extra of your respective interesting content. Make sure you update this once more very soon..

Wonderful beat ! I wish to apprentice while you amend your website, how can i subscribe for a blog website? The account helped me a acceptable deal. I had been tiny bit acquainted of this your broadcast provided bright clear idea

excellent publish, very informative. I ponder why the other experts of this sector do not understand this. You should continue your writing. I am sure, you have a great readers’ base already!

I discovered your blog site on google and check a few of your early posts. Continue to keep up the very good operate. I just additional up your RSS feed to my MSN News Reader. Seeking forward to reading more from you later on!…

Wonderful blog! Do you have any hints for aspiring writers? I’m planning to start my own website soon but I’m a little lost on everything. Would you suggest starting with a free platform like WordPress or go for a paid option? There are so many choices out there that I’m completely overwhelmed .. Any tips? Bless you!

Уведомление: รับทำ SEO สายขาว

I want to point out my gratitude for your kindness in support of men who need help on this one niche. Your special commitment to passing the solution around became particularly productive and has continually permitted guys and women much like me to realize their desired goals. Your own helpful guideline can mean a lot to me and especially to my office colleagues. Best wishes; from all of us.

With havin so much written content do you ever run into any issues of plagorism or copyright infringement? My blog has a lot of unique content I’ve either authored myself or outsourced but it appears a lot of it is popping it up all over the web without my agreement. Do you know any ways to help prevent content from being stolen? I’d definitely appreciate it.

whoah this blog is great i really like reading your posts. Keep up the good work! You recognize, a lot of persons are searching around for this information, you could help them greatly.

I would like to thnkx for the efforts you have put in writing this blog. I’m hoping the same high-grade web site post from you in the upcoming also. In fact your creative writing abilities has encouraged me to get my own blog now. Actually the blogging is spreading its wings fast. Your write up is a good example of it.

Hello there, just became alert to your blog through Google, and found that it’s truly informative. I’m going to watch out for brussels. I will be grateful if you continue this in future. A lot of people will be benefited from your writing. Cheers!

Whats Happening i am new to this, I stumbled upon this I’ve discovered It positively helpful and it has aided me out loads. I’m hoping to give a contribution & aid different customers like its helped me. Great job.

Excellent goods from you, man. I have keep in mind your stuff prior to and you’re just too excellent. I really like what you’ve got here, really like what you’re saying and the way in which through which you say it. You are making it enjoyable and you continue to take care of to stay it sensible. I cant wait to learn much more from you. That is really a wonderful website.

of course like your website but you have to check the spelling on quite a few of your posts. A number of them are rife with spelling problems and I find it very bothersome to tell the truth nevertheless I will surely come back again.

I do agree with all the ideas you have offered in your post. They are very convincing and will certainly work. Nonetheless, the posts are very brief for newbies. May just you please prolong them a little from next time? Thank you for the post.

Добавить комментарий


тринадцать − 13 =