We receive a professional tax deduction for personal income tax. Taxation of individuals Eligible for professional tax deductions

The rules for granting a deduction are spelled out in.

The following are entitled to professional tax deductions:

individual entrepreneurs (for activities not exempt from payment of personal income tax);
persons engaged in private practice (notaries, lawyers);
performing work under civil law contracts;
authors of works of science, literature and art who receive remuneration for their creation and other use;
patent holders of inventions, utility models, industrial designs, who receive remuneration for their use.

A professional deduction is the amount of expenses of an individual that he incurred in the course of performing work.

In general, the benefit is granted in the amount of costs incurred and documented during the performance of work. If it is not possible to confirm the costs, then for some categories the following standards are established, in the amount of which taxable income can be reduced:

Category of the taxpayer	Cost standard (% of income)
Individual entrepreneurs	20
Authors of literary works	20
Creators of artistic, graphic, architectural works, photographs	30
Creators of works of sculpture, arts and crafts and design art	40
TV and movie makers	30
Authors of musical works:
musical stage, symphonic, chamber works, music for cinema and theater	40
other musical works	25
Performers of works of literature and art	20
Creators of scientific works and developments	20
Inventors of utility models and industrial designs	30

The law allows you to receive a professional deduction through a tax agent (a person who pays you income and withholds personal income tax) or through the IFTS.

Obtaining a professional deduction from a tax agent

To receive a deduction from a tax agent, you must write an appropriate application. It is in any form. It should indicate that you want to receive a professional deduction and its amount. Supporting documents, such as sales receipts, contracts, invoices, must be attached to the application.

If the costs are not documented, but there is an established cost standard, then the percentage of the tax deduction should also be indicated in the application. Based on this application, the employer will make a deduction from the royalties.

Sample application (actual expenses)

Sample application (standard)

The organization is obliged to maintain registers for the personal income tax withheld by it, including organizing accounting for the professional deduction provided on applications individuals. Before April 1, the tax agent annually provides information on the calculated and withheld personal income tax to the IFTS in the form 2-personal income tax. In it, he will reflect the amount of the provided professional deduction by codes:

403 - in the amount of confirmed expenses under contracts for the performance of work or the provision of services;
404 - in the amount of actual expenses of the authors;
405 - according to cost standards.

How to get a professional deduction through the IFTS

A professional deduction is an income tax relief that is not always available through a withholding agent. If you are engaged in private practice or have received income under a contract from an individual, then the only way to use it is to submit a declaration in form 3-NDFL to the Federal Tax Service at the end of the year.

3-NDFL is submitted after the end of the tax period (for 2018 - in 2019). The form of the declaration changes almost every year. When applying for it, you must find the current form for today. 3-NDFL for 2018 is submitted in a new form, which differs significantly from the report form for 2017.

To reduce the tax, the income received must be reflected in Appendix 1.

The calculation of the amount of the professional deduction should be reflected in Appendix 3.

If you plan to receive a professional deduction in the amount of actual expenses incurred, then to confirm them, you need to attach to the declaration Required documents. Documents must be correctly executed and submitted to the IFTS in full. They must confirm the amounts of expenses indicated in the declaration. In their absence, the tax authority will refuse to provide a professional deduction.

Professional tax deduction for a lawyer

Taxation of income from the activities of private lawyers has a number of features. They are not individual entrepreneurs. Lawyer activity is not subject to special taxation regimes. The payment of taxes by private lawyers has a number of features.

A professional deduction is provided to this category of taxpayers in the amount of documented expenses. The amount of expenses is determined similarly to the procedure established by Chapter 25 of the Tax Code of the Russian Federation for income tax. Including the expenses included in full paid insurance premiums(Letter of the Federal Tax Service dated 04.04.2013 No. ED-4-3 /

The tax legislation of the Russian Federation provides for the return of part of the tax on the income of individuals through the issuance of a tax deduction. We are talking, in particular, about professional deductions, which are a special benefit that is available to certain categories of payers in the amount of actual expenses incurred or in the amount of the established rate. By the amount of costs, you can reduce the amount of income received from the implementation of activities and subject to 13 percent taxation. Find out who can count on this deduction, and in what amount it is provided.

Who is eligible for professional tax deductions for personal income tax

Article 221 of the Tax Code of the Russian Federation contains a list of persons who may be granted such a deduction:

IP, issued in accordance with the law;

private practitioners (notaries, lawyers, legal advisers, etc.);

individuals who receive income from the performance of work / services under GPC agreements (except for agreements on the transfer of property for rent - this is the letter of the Ministry of Finance of the Russian Federation of March 15, 2017 No. 03-04-05 / 15280);

Professional tax deductions are the amounts by which the legislator is allowed to reduce the size of the personal income tax base at a rate of 13%. The amount of the professional deduction is usually equal to the total amount of expenses incurred or is set as a percentage of the income received for the year.

To compensate for personal income tax in the full amount of expenses, it is necessary to provide reasonable documentary evidence of their incurrence. In the absence of such, the benefit may not be assigned. Such a measure does not apply to individual entrepreneurs and persons receiving remuneration for work in the intellectual field. Let us consider in detail the features of providing a deduction for each of the indicated categories.

Professional tax deduction for sole proprietorship

The IP tax deduction is provided for expenses incurred during the year in order to make a profit. The costs can be different and the businessman determines them himself, according to the list of IP costs taken into account for taxation in Art. 253-269 of the Tax Code of the Russian Federation. It is important that these expenses are justified, aimed at making a profit and documented.

The justification of expenses is checked by a specialist of the Federal Tax Service Inspectorate, and if the individual entrepreneur has all the evidence of the reasonableness of the costs, the benefit is provided for the entire amount of the declared expenses. For example, if a businessman confirms expenses in the amount of 200,000 rubles, the difference between the profit received (let's say 800,000 rubles) and the amount of expenses is subject to taxation. Those. v example of personal income tax will amount to 78,000 rubles. ((800,000 - 200,000) x 13%).

If the entrepreneur cannot document expenses, then he has the right to use a deduction of 20% without resorting to confirmation of expenses. In this case, the tax calculation (according to the initial data of the previous example) is performed as follows:

(800,000 - (800,000 x 20%) x 13% \u003d 83,200 rubles.

In this way, professional deduction IP in the full amount of costs or in the amount of 20% of income significantly saves the costs of the entrepreneur. It is important to keep in mind that it is not possible to grant credit for verified and non-certified costs at the same time. A businessman needs to choose a more acceptable option for himself.

For your information! Professional deductions are available only to businessmen working for OSNO - IP, using special regimes, the benefit is not provided.

In order to exercise the right to a deduction, an individual entrepreneur is obliged to submit form 3-NDFL for the past year to the IFTS by April 30, attaching supporting documentation to it. If supporting documents are not attached, a 20% deduction is granted automatically.

Professional personal income tax deductions for citizens working under GPC agreements

Use the right to professional tax deduction for individuals is possible only in cases where they worked under contracts for work or services. Like entrepreneurs, this category of payers independently determines the amount of costs incurred related to the fulfillment of obligations under the contract. The best option substantiation of expenses for the performance of contractual works is the list of costs indicated in the agreement.

You can issue a professional tax deduction under a GPC agreement for an individual at the customer of the work, which is tax agent. To do this, you must submit an application, attaching the relevant supporting documents to it.

If the customer of the work is not a tax agent, then the deduction can be received from the Federal Tax Service. In this situation, at the end of the year, 3-NDFL should be submitted with attached documentation of the costs incurred and an application for a deduction.

For your information! The legislator does not provide for a benefit of 20% of income in case of non-confirmation of expenses for persons receiving income under GPC agreements.

Deduction to persons receiving royalties for the creation of intellectual property objects

Professional deductions are relevant for citizens who have income from copyright activities in various fields of art, as well as holders of patents for inventions and discoveries. An exception to this rule is the impossibility of using the deduction by persons who have inherited copyright or a patent for an invention or through alienation.

The amount of the benefit for this group of persons is calculated based on the amount of expenses incurred in full with their documentary confirmation. In situations where there is no confirmation, you can receive a benefit at the current rate. Its size varies depending on the type of activity of the applicant (clause 3 of article 221 of the Tax Code):

Activity	Cost rate as % of income
Creation of works:
literature (and their execution);
artistic and graphic, architectural, design, photographic works; video, film and television films
sculpture, monumental-decorative, easel painting, film and theatrical-decorative art and graphics; musical stage, choral, symphonic works, music for theater, film and television
other musical works
scientific works and developments
Inventions, utility models, creation of prototypes (to the amount of income received in the first 2 years of use)

The rules for submitting the deduction are the same as those valid for individual entrepreneurs - through the customer (tax agent), or to the Federal Tax Service after submitting 3-NDFL.

Attorney's Professional Deductions

The taxation of the income of private lawyers or notaries is identical to the taxation of entrepreneurs, but has a number of features, since their activities are not subject to the usual taxation regimes.

A professional deduction is granted to the category of private practitioners in the amount of documented expenses. Their amount is determined by analogy with the procedure for determining income tax, established by Ch. 25 of the Tax Code of the Russian Federation. The absence of documents confirming the costs does not give the right to use the benefit.

So, the unifying factor for all groups of citizens eligible for a professional deduction is confirmation of the declared expenses associated with their activities. But the amount of benefits varies depending on the categories of payers.

Individual entrepreneurs, in the absence of documentary evidence of expenses, are entitled to receive a deduction of 20% of profits, authors of various works of art - from 20 to 40%, depending on the type of activity. At the same time, lawyers and notaries risk not receiving benefits if they do not submit the relevant documents. Individuals working under GPC agreements and who have not documented this income are also not entitled to a fixed percentage deduction.

The deduction can be received by individual entrepreneurs (IE), private notaries and other persons engaged in private practice. A professional deduction for this category of taxpayers is provided in the amount of actually incurred and documented expenses directly related to the generation of income.
A professional personal income tax deduction is made to persons who receive income from the performance of work (rendering of services) under civil law contracts. The amount of the deduction is equal to the sum of actually incurred and documented expenses directly related to the performance of these works (rendering of services).
The deduction is received by taxpayers whose income is royalties for the creation, performance or other use of works of science, literature, art, for the creation of other results of intellectual activity, remuneration to patent holders of inventions, utility models and industrial designs. The deduction is provided again in the amount of actually incurred and documented expenses.

The procedure for granting a professional deduction

To receive a professional tax deduction, the taxpayer must submit a written application to the withholding agent. If there is no tax agent as such, then an application for the deduction must be submitted to the tax authority along with the filing of a tax return at the end of the tax period.

The composition of expenses deductible by an individual entrepreneur and other persons engaged in private practice is determined by him independently in a manner similar to the procedure for determining expenses for income tax purposes.
In addition, if the taxpayer's property is subject to taxation by the property tax of individuals and is used by him directly for entrepreneurial activities, then the paid amounts of property tax are also deductible.
If an individual entrepreneur cannot document the expenses associated with his activities, then a professional deduction is made in the amount of 20% of the total amount of income received by him from this activity.

If the expenses of taxpayers who receive royalties and other remuneration cannot be documented, they are deductible in the following amounts:

20% to the amount of accrued income in relation to: creation of literary works, including for the theater, cinema, stage and circus;creation of scientific works and developments;performance of works of literature and art.
25% to the amount of accrued income in relation to:musical works not listed below, including those prepared for publication.
30% to the amount of accrued income in relation to: creation of artistic and graphic works, photographic works for printing, works of architecture and design;creation of audiovisual works (video, television and films);inventions, utility models and the creation of industrial designs (to the amount of income received in the first two years of use).
40% to the amount of accrued income in relation to: creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theater and film decoration art and graphics, made in various techniques;creation of musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for a brass band, original music for cinema,television and video films and theatrical productions.

The expenses for all categories of taxpayers entitled to a professional deduction, in addition, also include the state fee, which was paid in connection with their professional activities.

Personal Income Tax
Subject of income taxation of individuals in Russia
- Taxpayers
- Tax residents and non-residents
- Tax agents
Objects of taxation of individuals in Russia
- Income from sources in Russian Federation
- Income not related to income received from sources in the Russian Federation
- Income received from sources outside the Russian Federation
Conceptual bases of regulation of tax legal relations
- The tax base
- Features of calculus tax base when receiving income in kind
- Features of calculating the tax base when receiving income in the form of material benefits
  - Material benefit from savings on interest for the use of borrowed (credit) funds received by the taxpayer from organizations or individual entrepreneurs
  - Material benefit received in accordance with a civil law contract from the purchase of goods (works, services) from individuals, organizations and individual entrepreneurs that are interdependent in relation to the taxpayer
  - The material benefit received from the acquisition valuable papers
- Features of determining the tax base under insurance contracts and non-state pension provision
- Features of taxation of dividends and interest on securities
  - The procedure for calculating tax on dividends
  - Features of taxation of interest on securities
- Taxation of income of individuals on transactions of purchase and sale of securities and forward transactions instruments
  - Determination of the tax base for transactions of sale and purchase of securities circulating on the organized securities market
  - Features of determining the tax base for income from transactions of sale and purchase of securities not circulating on the organized market
  - Determination of the tax base for income from transactions for the sale and purchase of investment shares of a share investment fund
  - Determining the tax base for transactions with financial instruments futures deals
Income not subject to taxation
- Reimbursement travel expenses
- Compensation for the use of an employee's car in the interests of the employer
- Travel reimbursement
- Payment for treatment and medical care
- Amounts received as a gift
- Some incomes not exceeding 4000 rubles.
- Composition and characteristics of tax deductions
- Standard tax deductions
  - Deductions per child(ren)
- Social tax deductions
  - Social tax deduction for tuition fees
  - Social tax deduction for treatment costs
- property tax deductions
- Professional tax deductions
- tax rates. Tax period for personal income tax
- The procedure for calculating and paying personal income tax
  - Declaration of personal income
  - Responsibility for failure to submit a declaration and non-payment of tax
Personal property tax
Personal property tax
- The procedure for calculating the tax on property of individuals
- Terms and procedure for ensuring the payment of tax on property of individuals to the budget
Tax control of taxation of individuals
- Theoretical aspects of events tax control
  - Theoretical aspects of tax control measures - page 2
  - Theoretical aspects of tax control measures - page 3
  - Theoretical aspects of tax control measures - page 4
  - Theoretical aspects of tax control measures - page 5
- Methodology tax audits taxation of individuals on the example of 2006
  - Methodology of tax audits of taxation of individuals on the example of 2006 - page 2
  - Methodology of tax audits of taxation of individuals on the example of 2006 - page 3
  - Methodology of tax audits of taxation of individuals on the example of 2006 - page 4
Taxation of individuals in foreign countries
UK Income Tax
- The history of the emergence and development of income tax in the UK
- Modern system UK income tax
- Liability for violation of tax laws in the UK
- Comparative analysis personal income tax in Russia and income tax in the UK
  - Comparative analysis of personal income tax in Russia and income tax in the UK - page 2
  - Comparative analysis of personal income tax in Russia and income tax in the UK - page 3
  - Comparative analysis of personal income tax in Russia and income tax in the UK - page 4
Income tax in Germany
- Income taxpayers in Germany
- Income taken into account when calculating income tax in Germany
  - Taxation of income from employment in Germany
  - Taxation of capital income in Germany
  - Taxation of rental income (Pacht) in Germany
- German income tax deductible expenses
- Benefits for calculating taxable income in Germany
- Forms of income tax in Germany
- Comparative analysis of personal income tax in Russia and Germany

Professional tax deductions

In Art. 221 established pitchforks and sizes of professional tax deductions.

The right to receive professional tax deductions is granted to taxpayers who are tax residents of the Russian Federation in respect of the following types income:

from the implementation of entrepreneurial activities by entrepreneurs without forming a legal entity;
from engaging in private practice by notaries and lawyers who have established a lawyer's office;
from the performance of work (rendering of services) under civil law contracts;
for the creation, performance or other use of works of science, literature and art, rewards to authors of discoveries, inventions and industrial designs.

The mechanism for providing professional tax deductions is shown in the figure.

Business income deductions

Individuals engaged in entrepreneurial activities without forming a legal entity, registered in the prescribed manner, as well as private notaries, lawyers and other persons engaged in private practice in accordance with the established procedure, professional tax deductions are provided in the amount of actually incurred and documented expenses directly related to deriving income, provided that they are tax residents of the Russian Federation.

When calculating the tax base based on the results of the reporting tax period, the costs of all completed transactions (operations, actions) are summed up, regardless of whether each of them received income or loss separately.

If an individual entrepreneur carries out several types of activities, when determining the tax base based on the results of the reporting tax period, the total amount of expenses incurred for all types of entrepreneurial activities is deducted.

The amounts of tax on the property of individuals paid by taxpayers are accepted for deduction if the property that is the object of taxation in accordance with the articles of the chapter "Tax on property of individuals" (with the exception of residential buildings, apartments, summer cottages and garages) is directly used for business activities. Prior to the entry into force of the chapter "Tax on the property of individuals", the amounts of tax calculated in accordance with the Law of the Russian Federation "On taxes on the property of individuals" of December 9, 1991 No. 2003-1 are accepted for deduction, if this property is directly used for the implementation entrepreneurial activity.

In accordance with the provisions of the commented article, the expenses of entrepreneurs as part of professional tax deductions also include the amounts of taxes provided for by the current legislation on taxes and fees for the types of activities they carry out (with the exception of personal income tax), accrued or paid by entrepreneurs for the tax period. For example, professional tax deductions include the unified social tax paid by entrepreneurs in the reporting (tax) period both as payers of this tax and as employers making payments to employees, VAT, excises, as well as state duty paid in connection with with the professional activities of the taxpayer.

Individual entrepreneurs who are not able to document the expenses associated with entrepreneurial activity can apply a professional tax deduction in the amount of 20% of the total amount of income received from entrepreneurial activity. This provision does not apply to individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs.

When determining the tax base for income from entrepreneurial activity, documented expenses and standard expenses cannot be taken into account simultaneously.

Example.

In 2007, an individual entrepreneur carried out entrepreneurial activities with the payment of taxes provided for by the general taxation regime. He received no other income.

The amount of income received from entrepreneurial activity amounted to 300,000 rubles. The costs associated with generating income and taken to reduce the tax base as part of professional deductions amounted to 150,000 rubles.

However, an individual entrepreneur is not able to document the amount of expenses in the amount of 50,000 rubles.

V this case the taxpayer has the right to choose the amount in which he will be granted a professional tax deduction.

In the amount of documented expenses -100,000 rubles. (150,000 rubles - 50,000 rubles);

In the amount calculated on the basis of the standard 20% of the total income, which is 60,000 rubles. (300,000 rubles x 20%).

The tax base for 2007 is determined on the basis of the tax return as the difference between the amount of total income and the established Art. 218 and 221 tax code RF tax deductions. At the same time, for the calculation of standard tax deductions, the amount of gross income reduced by the professional tax deduction is accepted.

If an entrepreneur claims a professional tax deduction for the amount of documented expenses in the amount of 100,000 rubles, an income of 200,000 rubles is accepted for calculating standard tax deductions. taking into account income for each month of 2007. For example, if all income was received by an individual entrepreneur in January 2007, then he does not have the right to standard deductions (since the amount of income for the month exceeds the allowable limit of 20,000 rubles). The tax base is determined in the amount of 200,000 rubles. The tax is calculated at a rate of 13% and amounts to 26,000 rubles. (200,000 rubles x 13%).

Taxpayers who receive royalties or remuneration for the creation, performance or other use of works of science, literature and art, remuneration to authors of discoveries, inventions and industrial designs, are entitled to professional tax deductions:

in the amount of actually incurred and documented expenses;
in the amount of standards, if these expenses cannot be documented.

When determining the tax base for income under copyright agreements, documented expenses cannot be taken into account simultaneously with expenses within the established norm.

It is possible that the withholding agent who paid the author's royalties did not provide a professional tax deduction when calculating personal income tax from him (for example, if the author did not submit a written application for a professional deduction). In this case, the author has the right to submit to this tax agent an application for a tax refund and a deduction within three years. In such a statement, he must indicate in what amount he is granted a deduction - in the amount of expenses incurred or according to the standard, and list documents confirming the expenses actually incurred (if an individual claims a professional tax deduction in the amount of expenses actually incurred).

Example.

A citizen who is a tax resident of the Russian Federation entered into an author's agreement on the creation of a literary work on May 16, 2007 with the Phoenix publishing house.

According to the concluded agreement, the customer pays the author a fee for a literary work in the amount of 30,000 rubles, of which 10,000 rubles. - upon signing the copyright agreement and 20,000 rubles. - within 10 days after handing over to the publisher the prepared manuscript of the work. The customer also reimburses the author for the costs associated with the creation of the work.

When calculating the tax base, the accounting department of the publishing house excludes from the amount of the author's remuneration a professional tax deduction in the amount of 20% of the amount of remuneration paid:

January 2007 - the amount of remuneration is 10,000 rubles, professional tax deduction - 2,000 rubles. (10,000 rubles x 20%), the tax is calculated at a rate of 13% and amounts to 1040 rubles. (8000 rubles x 13%);

May 2007 - the amount of remuneration is 20,000 rubles, professional tax deduction - 4,000 rubles. (20,000 rubles x 20%), the tax is calculated at a rate of 13% and amounts to 2080 rubles. (16,000 rubles x 13%).

The calculated amount of tax is withheld when the amount of remuneration due to the author is paid (January 16 and May 30, 2007).

Deductions for income under civil law contracts

Taxation of income from the performance of work (rendering of services) under civil law contracts is carried out:

tax agents - sources of payment of such income;
taxpayers on the basis of a tax declaration submitted by them to the tax authority at the place of residence in the manner prescribed by Art. 228 and 229 of the Tax Code of the Russian Federation, if:
the contract is concluded with an individual who is not a tax agent;
the tax was not withheld by the source of income payment.

These individuals apply professional tax deductions in the amount of actually incurred and documented expenses directly related to the performance of work (rendering of services) under civil law contracts.

Example.

A citizen who is a tax resident of the Russian Federation entered into a work contract in March 2007 with CJSC Sonet. According to the concluded contract, the customer pays the contractor a remuneration in the amount of 30,000 rubles. and reimburse the costs associated with the performance of work. On March 30, 2007, an act on the work performed under this contract is drawn up. According to the documents submitted by the contractor, the cost of purchasing materials for the performance of work under this contract amounted to 20,000 rubles. The amount of income due for payment under the submitted contract is 50,000 rubles. (30,000 rubles + 20,000 rubles).

Professional tax deductions are accepted in the amount of actual expenses - 20,000 rubles.

The accounting department of the organization determines the tax base minus the professional tax deduction. Thus, the tax is calculated from the tax base of 30,000 rubles. (50,000 rubles - 20,000 rubles) at a rate of 13% and amounts to 3,900 rubles. (30,000 rubles x 13%).

Professional tax deductions are the amount by which the tax base is reduced when calculating the payable personal income tax at a rate of 13% for a certain category of taxpayers that differ in occupation.

Who is eligible to receive?

First of all, residents of the Russian Federation, whose income is taxed income tax at a rate of 13%. On a professional basis, the Tax Code of the Russian Federation distinguishes the following categories of persons:

Individual entrepreneurs (only for common system taxation), notaries and lawyers engaged in private practice.
Taxpayers whose activities are formalized by a civil law contract (performance of work or provision of services).
Persons receiving income in the form of remuneration from intellectual activity in the field of science, art (authors, performers, artists) and holders of patents for inventions.

Those who are employed are not affected by this type of tax deduction.

How to get a professional deduction

Professional deduction is issued in two ways:

Through a tax agent.
On one's own.

The tax agent is entity or individual entrepreneur.

He must be contacted with an application for a professional deduction. It is in free form. There is no established sample, but in addition to the generally accepted information (from whom and to whom the application) it should reflect the following:

The year for which the registration takes place;
In what amount should the tax base be reduced - according to the standard or for actual expenses.

It is worth noting that if the taxpayer wants to receive an exception for the amount of actually incurred expenses, then it is worth taking care of their documentary confirmation. And along with the application, submit this package of documents. It may include checks, acts, invoices and other papers reflecting the amount that was spent to perform work (render services) under the concluded agreement or related to the implementation of activities.

If there is no tax agent, the taxpayer can declare the deduction on his own - by submitting a declaration in the form 3-NDFL. This must be done no later than April 30 of the year following the year in which the income was received. And the citizen is obliged to pay the amounts due by July 15.

As with registration through an agent, when filing a declaration yourself, you need to attach papers - proof of expenses.

All necessary documents can be submitted to the tax authority at the place of residence in person or through a representative, by mail or online - through Personal Area taxpayer on the website of the Federal Tax Service.

Deduction amount

The main condition in determining the amount of a professional deduction is whether the expenses are confirmed or not.

If the taxpayer has evidence of expenses incurred in connection with the implementation of activities (entrepreneurial, creative, scientific, etc.), then the deduction is made in the appropriate amount.

But when there is no relevant confirmation, then an individual entrepreneur and a lawyer or notary can count on a reduction in the tax base of up to 20%. But the authors, performers, inventors and others who are listed in clause 3 of part 1 of Article 221 of the Tax Code have different standards - from 20% to 40% (see table).

It is important to remember that it is impossible to combine the two methods of calculating the reduction in the tax base. That is, in a situation where there are supporting documents for part of the expenses, but not for the second part, you should choose whether to confirm them or declare the complete absence of such an opportunity. It is necessary to build on the economic benefits.

Example 1. A businessman made a profit of 100,000 rubles. He has documents confirming expenses in the amount of 15,000 rubles. In this situation, it will be beneficial for him, when submitting an application, to declare the application of the established standard of 20%. Because 20% of 100,000 rubles. will be 20,000 rubles.

Example 2. The businessman again derived income from his activities, but 50,000 rubles. Expenses also amounted to 15,000 rubles. and documents to support them are available. In this case, it will be unprofitable for him to keep silent about the evidence and it is worth providing them along with the application (checks, invoices, etc.). After all, 20% of 50,000 rubles. will be 10,000 rubles.

The second condition for the expenses to be included in the professional deductions is the connection with making a profit.

Purchasing materials for use in construction under a contract is a work-related and reasonable expense and will therefore be taken into account when calculating the professional deduction. And the purchase of food for the workers by the foreman is not.

The third and most controversial requirement is economic feasibility.

The decision on the validity of the costs incurred is made by the inspector tax authority by reviewing the submitted documents. Disputable situations arise most often when the activity is unprofitable or when profit is zero. In the event of disagreements with officials, the taxpayer can always apply to the courts for the protection of their rights.

The expenses that are related to the professional deduction are also:

Government duty paid in the course of professional activity.
Contributions to compulsory pension and health insurance.
Taxes not related to personal income tax.

And in conclusion, we will present a couple of examples of calculating the professional deduction.

An example of calculating the amount of personal income tax

The organization providing services for the repair and decoration of premises, OOO Spatel, concluded with a citizen Sidorov A.V. contract for plumbing work in a private apartment. Under the agreement, Shpatel LLC undertakes to reimburse the cost of materials purchased by Sidorov A.V. in the process of work, and pay him 11,000 rubles.

As a result of the work done, an acceptance certificate was signed, which reflected the absence of claims against the contractor. It also recorded the fact that Sidorov A.V. checks reflecting the purchase of materials for the task assigned to him in the amount of 5,000 rubles. These documents are the basis for granting him a professional deduction. In this situation, Shpatel LLC is a tax agent and is required by law to withhold 13% of the amount of remuneration of Sidorov A.V.

Let's calculate the tax base:

11,000 + 5,000 - 5,000 = 11,000 rubles.

personal income tax at a rate of 13%:

11,000 x 13% = 1,430 rubles.

As a result, Sidorov A.V. will pay:

11,000 + 5,000 - 1,430 = 14,570 rubles.

An example of calculating a professional deduction

Sculptor Martynov S.A. On the instructions of the Saray Museum of Contemporary Art, he began to create a sculpture. His reward was 50,000 rubles. In the course of his work, he purchased consumables, but unknowingly did not keep all receipts for the purchase. Having finished the work and presented it to the customer, Martynov declared his right to receive a professional deduction.

50,000 * 40% = 20,000 rubles amount to a reduction in the tax base.

And, therefore, personal income tax Martynova S.A. will:

(50,000 - 20,000) x 13% = 3,900 rubles.

Into the hands of Martynov S.A. will pay:

50,000 - 3,900 \u003d 46,100 rubles.