The Ministry of Finance of Russia clarified: to whom, when and how to pay to pay tax on bank deposits of more than 1 million rubles. The new tax is subject not to the contributions themselves, but only interest on them.
The Ministry of Finance of Russia clarified that the new tax will be addressed not to the bank deposits themselves, but interest on them.
"Income in the form of interest on deposits (balances in accounts) in banks are taken into account when determining the tax base for 2 income tax on individuals for the tax period in which these revenues were actually obtained. However, in the event that under the terms of the contract, The Party of which is a client of the bank, interest is credited with the bank at the expense of the same contribution of the client, the income in the form of such interest is taken into account for tax purposes in the tax period in which the specified percentage enrollment was made, "the document published on the Ministry of Finance of Russia.Recall that income tax with interest of citizens in bank deposits, the size of which exceeds 1 million rubles, began to act on January 1. But if the contribution was laid in rubles and the interest rate on it during the entire period did not exceed 1% per annum, the NDFL will not be accrued for this contribution.
According to the explanations of the Ministry of Finance, the income in the form of interest is taken into account when the income tax in the tax period in which the enrollment of these percentages took place: "When receiving income in cash, the date of the actual receipt of income is defined as the day of income payments, including the transfer of income to the taxpayer accounts in Banks or on his instructions to third-party accounts. "
For the first time, the Russians will start a new interest tax on interest in deposits only in 2022 for 2021. The tax authority will independently calculate the amount of tax at the end of the year on the basis of information from banks and will direct an individual notice to pay NDFL. The new tax for 2021 will need to be paid until December 1, 2022. At the same time, it is not necessary to declare such income or in any way.