Lottery winnings tax: rate and filling in the declaration form

Question – answer

Question:
Платят ли налог нерезиденты? Or the obligation lies only with the citizens of the Russian Federation?

Answer: Yes, non-residents are also required to pay a fee. For persons, which are on the territory of the Russian Federation for a period of less than 183 days, tax on winnings in Russia is calculated at the rate 30%.

Question:
Does the tax rate depend on, who conducts the drawing - state or non-state lottery?

Answer: No, the status of the organizer in this case does not matter. The rate changes only depending on the type of drawing - risk lottery, where the player invests (buys a ticket, makes a bet), taxed 13%, prizes in promotions - 35%.

Question:
The organizer of the promotion in the store is an individual without an individual entrepreneur status. The prize winner received a car as a gift. Does he have to declare the gift and pay tax?

Answer: Yes, if the organizer of the action is an individual, and the gift is real estate, transport, land, shares. The fee is paid at the rate 35%. You don't need to transfer money to the budget only then, when a gift is received from close relatives (spouse, parents, brothers / sisters, grandparents).

What will happen, if you don't pay for the win

1. Штраф за неуплату налогов карается штрафом в размере 20% от общей суммы задолженности. Если в ходе судебного разбирательства будет выявлено, что гражданин умышленно уклонялся от налоговых выплат, the amount of the fine is doubled, и составит 40%.
2. За каждый день просрочки начисляется пени в размере 1/300 от ставки рефинансирования, established by the Central Bank of Russia;
3. За несвоевременную подачу налоговой декларации также предусматривается штраф в размере 5% за каждый просроченный месяц. Need to clarify, что размер подобных взысканий не может превышать 30% от суммы неуплаченных налогов, но не менее 1 000 rubles.

For big wins, punitive measures are tightened. for instance, если налоговая задолженность превышает 900 000 rubles, неплательщика могут арестовать на срок до 12 months, либо оштрафовать на сумму 100 000-300 000 rubles.

Note, что на основании судебного решения, tax debt can be collected forcibly. for instance, из зарплаты должника будут удерживаться определённые суммы до погашения всего долга. Предварительно в бухгалтерию предприятия поступает исполнительный лист.

Besides, citizens, которые не платят государству налоги, попадают в своеобразный чёрный список, и не смогут выехать за границу.

https://youtube.com/watch?v=fJHQU9BVXkY%3F

Differences in lottery and share tax

Percentage fees for lotto winnings and fees for promotion prizes will vary significantly. Agree, there is a difference, to give to the state 35% from the amount of the lucky ticket or only 13% от лото-приза.

If you win a promotional prize from a chip maker, cigarette or home appliance store, this will count as a promotion win. In this case, the tax percentage will be 35% от полной стоимости выигранной суммы в лото.

Besides, the promotion is often called the "incentive lottery". Participation in it can be completely free or almost free. You don't have to pay extra money, to participate in the raffle from the chip manufacturer, if you have already bought a pack of it.

Personal income tax for winning the lottery, unlike promotions, is only 13%.

IMPORTANT! If you are unable to pay interest to the state for too expensive and "suddenly fell happiness", you have every right to refuse to receive a "big jackpot" in favor of its cash equivalent. You can read more about tax rates in clause 1.2 of article 224 of the Tax Code of the Russian Federation

You can read more about tax rates in clause 1.2 of article 224 of the Tax Code of the Russian Federation.

Prizes in promotions

Quite often, large shopping centers and hypermarkets give away valuable prizes and gifts to customers. These events are called incentive lotteries., their goal is to increase the loyalty of existing customers and attract new customers.

If you win a cash prize, then you do not need to declare income, after all, according to the law, all obligations to pay the fee are assumed by the organizers of the actions. "On hand" you receive a "gift" in the form 65% of the total.

The situation is different, when the prize in the action is a material thing - household appliances, the property, car. Since you do not receive any funds "on hand", You will have to declare income and pay the fee yourself. The base for taxation is the value of the winnings, which is documented by the organizer of the action.

If you think, that the hypermarket overestimated the cost of the TV you won (washing machine, car, etc.), then you have the right to apply to the services of an appraiser. Experts of an independent company will evaluate the winnings for a fee, what an act will be drawn up indicating the actual market value of the prize. От этого суммы нужно рассчитывать налог. The appraisal act itself will serve you as confirmation of the price of the goods in case of questions from the Federal Tax Service. Note, that it is advisable to contact the appraiser in case of receiving a large prize (apartment, car etc.), since in this case you bear additional costs for the company's services. The submission of the declaration and the payment of funds to the budget is carried out in a general manner and by time, described above.

Example №2: In March 2019 r. Stepanov V.L. bought a mobile phone in the Techno Rai store. In April 2019 r. Techno Rai held a TV draw among its customers, the winner of which was Stepanov. TV cost 21.300 rub. Let's calculate, from what amount of winnings Stepanov must pay the fee to the budget?

As known, winnings up to 4.000 not taxed per year. Therefore, Stepanov will pay the fee from the amount minus 4.000: 21.300 – 4.000 = 17.300.

The fee is paid at the rate 35%, Stepanov will pay to the budget: 17.300 * 35% = 6.055

When to pay?

Tax should not be paid immediately after receiving the long-awaited prize. The fee is payable according to registration, not later than 15 July of the year, following that, in which the winning drawing took place. Subject to being awarded a prize in 2016 year, the duty must be paid strictly before 15 july 2017 of the year.

Tax will share the joy of victory

Having won the lottery, you should inform the tax authorities: it's not interesting to rejoice alone! Надо заполнить и предоставить декларационную информацию в органы налогового надзора по месту проживания. Осуществить это надо не позже 30 April of the year, next year, in which the prize was issued. Respectively, если награждение выигрышем состоялось в 2016 year, it is required to provide declaration information before 30 April 2017 of the year.

Three ways to submit information to tax authorities:

1. By yourself or with the help of a representative.
2. Send by mail, in the form of a valuable letter, with mandatory attachment description.
3. Submit electronically.

As practice shows, most winners send their declarations by mail: it's much easier.

Important information! FROM 1 january 2018 of the year the law of lottery winnings has undergone changes. For today, if the prize amount matches or exceeds 15000 rubles, то налоговое бремя ложится на лотерейную компанию.