Instruction
1
Income tax is basically withheld from employees ' wages by the employer. But in cases where the individual came other income besides the salary, the deduction by the tax agent.
2
In some cases, the taxpayer is obliged to calculate himself the tax on the income according to the results of its operations for a certain period, and to pay it to the tax office. This is possible in cases when an individual obtains their income, for example from the sale of land, apartments, receiving an inheritance or winnings in cash, etc. In this case, the taxpayer must fill in the tax inspection the tax Declaration under the form 3-NDFL.
3
Before calculating income tax on income of physical persons, should know what sums should deduct the tax, and what is not. To date, the deductions made from the following types of income:

• from wages;

• bonus payments and vacation payments;

• income from equity in the distribution of profits of the enterprise;

• upon receipt of the winnings in cash;

• rental income;

• other income received in the form of material benefit.

There is no income tax on the following incomes:

• benefits for pregnancy and childbirth;

• unemployment benefits;

• payment for sanatorium-resort treatment;

• scholarships of students and pupils;

• the amount of child support that gets a woman;

• within 5 years from the income of the persons conducting the farm.
4
To determine the size of the withholding tax. Now it is 13% of basic income, 30% for foreign nationals working in the territory of the Russian Federation and registered in the tax authority and 9% from income received in the form of dividends.
5
Having defined the income and size of withholding tax on income you should calculate the amount of income received over a billing period. It may be a quarter or a year. From the received sum, find the amount of income tax as a percentage.
For example, we are given that:
• employee for the month accrued 15000 p.;

• the amount of income tax with a basic income of individuals is 13%.

Means the amount of income tax that should be deducted from a worker's wages would amount to 1950 R. To do this, 15000 p. to divide by 100 and multiply by 13. Accordingly, minus any income the worker to get his hands steering wheel 13050 R.