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I have to pay personal income tax amount payable of the penalty or fine

Question - answer - Legal advice 10.07.2018 at 16:58

Question - answer - Legal advice


paid by the developer to the participant of share building,

of penalties in case of violation of the Treaty of transfer period

object, and also the penalty paid by the court for failure to comply with

voluntarily meet the requirements of the consumer, shall be

to personal income tax. This conclusion is contained in the letter of Department of tax and

the customs policy of the Russian Finance Ministry dated June 7, 2018 No. 03-04-05/39134

"On taxation of personal income tax revenues paid by the organization-developer

the participants of shared construction on the basis of the decision of the court." [Newline] the amount of moral damages is not subject to personal income tax.


pointed out that the list of income of natural persons who are not subject to personal income tax,

is contained in article 217 of the Tax code. The provisions of this article do not

provide exemption from personal income tax such income as a penalty and

are the fine paid by the court. In addition, the above amount

meet the criteria of economic benefits are the income of physical persons,

subject to personal income tax. This position is confirmed by the courts (p. 7 Review

the practice of consideration by courts of cases of application of Chapter 23

Tax code of the Russian Federation (UTV. The Presidium of the Supreme

Court of the Russian Federation on October 21, 2015).

the Office

noted that in the operative part of a judgment may be given

the amount of revenue to be recovered in favour of physical persons, and the amount of personal income tax,

you want to keep as a tax and remit to the budget.

If the court decision does not share the amounts due to natural persons, and

the amount subject to withholding, in such a situation the withholding agent does not have a

the ability to withhold tax. The tax agent is obliged

to notify the taxpayer and the tax Inspectorate about the impossibility

to withhold tax, the amount of income and the amount of niedergang tax by 1

March of the year following the year of income (paragraph 5 of article 226 of the tax code).