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I have to pay the amount of lost profit personal income tax

Question - answer - Legal advice 21.03.2019 at 16:33

Question - answer - Legal advice

Paid to natural persons the amount of lost profit subject to individual income tax. Appropriate explanations are contained in the letter of Department tax and customs policy of the Ministry of Finance of Russia from March 14, 2019 No. 03-04-05/16456. Based on the provisions of paragraph 2 of article 15 of the Civil code are loss of profits loss of income that a person would receive under usual conditions of civil turnover if his rights are not violated. This caused harm to natural persons or to his property is subject to compensation in full by a guilty person as in kind (repair, replacement things) and by compensation of the caused losses (item 1 of article 1064 and article 1082 of the civil code). Recall that personal income tax is imposed on all income received by a taxpayer in monetary, in-kind, as well as in the form of material benefit (clause 1 of article 210 of the Tax code).

Recall that the costs for the delivery of construction materials not included in the property tax deduction on NDFL.