Is it really possible not to pay taxes? Analysis of Article 45.1. Tax Code of the Russian Federation

Almost all types of activities are subject to taxes. The collected funds are redirected to the state budget. Some individuals may be exempt from paying taxes.

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There are quite a large number of beneficiaries in the country who do not even know about the possibility of reducing their own costs. However, in most cases you can only reduce costs and only in some cases you will be completely exempt from taxes.

Who is legally required to pay taxes?

There are quite a large number of different taxes that residents of the Russian Federation must pay.

The most widespread are the following:

  1. Income tax involves paying taxes on various types of earnings. Almost all sources of income are subject to it, but only official ones.
  2. Property related to the ownership of various buildings. Examples include land plots, private houses, commercial real estate and industrial buildings.
  3. Transport related to the ownership and use of vehicles. Today, you have to pay a fee, which, according to official information, is used to maintain the road surface in good technical condition.

What awaits Kazakhstanis who have not paid taxes due to the state of emergency?

In connection with the state of emergency, certain changes were made to the procedure for paying taxes in Kazakhstan. The editors of Nurfin will tell you what deferments are provided and how this will affect employees.

Illustrative photo: UGC

Typically, taxpayers submit their taxes for the past year by March 31 of the following year. That is, taxes for 2019 are paid in 2020.

But the state provided deferrals on payments due to the introduction of a state of emergency.

To understand what is happening in the field of taxation, we turned to Ainur Nurlashevna Sartaeva, deputy head of the department of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

Tax deferrals - what exact dates are determined for SMEs and individuals, taking into account the extension of the state of emergency?

Persons exempt from paying taxes

Almost all citizens of the country encounter taxes to one degree or another. However, in some cases, payments can be avoided.

Personal income tax persons

The most common option is the income one. It provides for the accrual of payments from almost all types of earnings.

This mandatory tax applies to all official income, but in some cases it is not paid:

  1. Persons under public care do not have to pay the income in question.
  2. Non-working citizens should not make such payments due to lack of source of income.
  3. Pensioners also fall into the group of persons that are exempt from the payments in question.
  4. Due to the lack of official income, students may also not pay income deductions.
  5. Unemployed women who are on maternity leave.
  6. Minors who do not have official employment. There are exceptions when minor children work under the supervision of their parents.

Let's celebrate! In addition, if you have no official income, you do not have to pay income tax. Of course, you cannot hide your income. Working pensioners do not receive their full salary due to contributions to the budget.

Property tax

As previously noted, federal payments are also due in the presence of certain property. Every year, fees are collected from property owners. They are federal in nature, and the same calculation principles are applied in the calculations.

When making payments, you can also count on benefits to one degree or another. An example is the following property:

  1. Apartments used as residential premises rather than offices.
  2. Country houses and country houses.
  3. Rooms intended for living.
  4. Agricultural buildings located on land plots.
  5. Premises intended for the presentation of creativity.

Let's celebrate! The likelihood of granting benefits is influenced by the value of real estate. Owners of expensive real estate are forced to pay the entire cost. In addition, we separately consider the case when one owner has several real estate properties.

Transport tax

There is a lot of controversy regarding transport tax. It is charged every year to vehicle owners. It is worth considering that such penalties are regional in nature. In order to determine the availability of benefits, it is recommended to contact the Federal Tax Service.

The following are exempt from such payments:

  1. Disabled people.
  2. Veterans.
  3. People of retirement age.
  4. Families with large status.
  5. Persons who participated in nuclear tests.
  6. Guardians of disabled people and their parents.

The above list determines that almost the entire group of federal beneficiaries is exempt from the payments in question. In order to reduce your costs, you need to provide documents confirming your right to benefits.

Note! In some regions, you can only qualify for benefits if you own one vehicle with less than 100 horsepower. Today, such conditions are extremely common.

We will pay special attention to the fact that organizations must also pay funds to the federal budget when using vehicles.

The exception is companies that fall into the following categories:

  1. Religious.
  2. When creating them, authorized capital from disabled people was used.
  3. All-Russian public companies related to the activities of people with disabilities.
  4. Companies involved in the transportation of people.
  5. Organizations of penal type.

Let's celebrate! Before making payments, you should pay attention to the possibility of saving. To do this, just contact your local tax authority.

Land tax

Deductions related to land ownership have also become quite widespread. It is worth considering that payments have to be made to various organizations.

However, federal beneficiaries are not exempt from land tax. Only in some cases can you count on a reduction in cost, but only partially.

Today, only indigenous residents of the Far East and North, as well as Siberia, can not pay land tax.

Moreover, such benefits are associated exclusively with land plots that are used for residential premises. If the site is used to locate industrial buildings, then you should not count on benefits.

Let's celebrate! In conclusion, we note that in order to receive benefits you have to provide certain documents. They should be issued in advance, for which you can contact the MFC. It is worth considering that the tax authority does not seek to provide benefits, and only after an official application can you count on tax exemption.

Didn't find the answer to your question? Find out how to solve exactly your problem - call right now: +7 (Moscow) +7 (812) 309-53-42 (St. Petersburg) It's fast and free!

What does the law say?

On January 1, 2020, Federal Law No. 232-FZ came into force, supplementing the Tax Code of the Russian Federation with Article 45.1, which establishes a single tax payment for an individual.

A single tax payment of an individual is money that an individual, of his own free will, transfers to the state budget system through one payment order. The money is credited to the federal treasury account to pay property tax for individuals, as well as transport tax and land tax.

It was the provision of this law that a single tax payment is a voluntary transfer of funds to the budget of the Russian Federation that gave rise to a wave of rumors and videos on the Internet that the payment of taxes has become optional and voluntary in Russia.


To receive tax benefits, a disabled person must collect a package of documents, fill out the application correctly and contact the Federal Tax Service.

Collection of documents

The initial stage before contacting the Federal Tax Service will be the collection of a complete set of documentation, including the following papers:

  • general passport;
  • technical documents to establish the value of an object subject to taxation;
  • document on ownership of the preferential object;
  • a certificate of income and a copy of the work book, if we are talking about exemptions for personal income tax;
  • extract from the medical and social examination on group assignment.

Drawing up an application

The degree of disability does not affect the form of the application that must be submitted to the tax office. The form itself can be downloaded from the Federal Tax Service website or taken from the inspector when visiting the service.

Mandatory data that must be indicated in the application include:

  • FULL NAME. the applicant, his residential address, TIN;
  • passport series and number, by whom and when issued;
  • information about preferential facilities;
  • grounds for receiving preferences - details of the disability certificate.

Contacting the Federal Tax Service

After collecting documents and drawing up an application, all specified papers will have to be delivered to the tax office at your place of residence. This can be done either in person or by registered mail.

Depending on the situation, the Federal Tax Service may also require other documents from the applicant. The final decision will be made within 10 days with mandatory written notice.

Advantages of formalizing self-employment

The Constitution provides citizens at their discretion to use their abilities and property for entrepreneurial and other economic activities not prohibited by law (Clause 1, Article 34), based on this, taxes on unemployed and self-employed citizens of the Russian Federation and the principles for their collection are formed. The calculation and transfer of the required amounts within the framework of taxation of economic entities are entrusted to:

  • for a tax agent (in labor relations) - deductions are made by a legal entity or individual entrepreneur for the employee;
  • for an individual - the citizen calculates and pays the tax independently.

Previously, the definition of “self-employed persons” was used to refer to citizens who independently carry out economic activities and pay taxes. These included those who provide themselves with work:

  • individual entrepreneurs (hereinafter referred to as individual entrepreneurs);
  • lawyers, notaries, arbitration managers, appraisers, mediators and other persons engaged in private practice in accordance with the established procedure;
  • other citizens who perform work or provide services under civil contracts.

Citizens who provide services and perform work without formalizing contracts or paying taxes were considered self-employed. It was with regard to their income since 2020 that the question was asked whether it was true that the unemployed would pay tax, but the matter did not go further than questions, everything was limited to a discussion of the draft relevant law. Currently, self-employed people are called:

  • citizens who receive income from services provided to individuals and are registered with the tax authorities in accordance with clause 7.3. Art. 83 Tax Code (Letter of the Federal Tax Service No. GD-4-14/ dated 02/02/2017);
  • persons carrying out certain types of business activities without registration as individual entrepreneurs and applying a special tax regime - professional income tax (PIT) (clause 1 of article 2, paragraph 2 of clause 1 of article 23 of the Civil Code of the Russian Federation).


Individuals who provide services to citizens and legal entities without hiring employees and only on the territory of the subjects of the tax experiment have the right to apply the NAP until July 1, 2020.

What does registering a self-employed give, whether they will take tax from the unemployed, whether it is permissible to combine paid work and non-employment activities - there are many questions when conducting an experiment. Self-employment is the fastest and most inexpensive way to earn income. The status allows you to:

  • receive official income;
  • pay taxes only on income received from work and services actually performed;
  • combine part-time work with employment under Labor Code.

Let's conduct a comparative analysis of the unemployed and the self-employed on the NAP.

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