The Tax Code requires annually to submit an income tax declaration into the tax authorities. The deadline for filing the declaration is until March 31. Marks explained how to be those who have sold two passenger cars during the year and more.
We give a few concerning cars quotes from the speech of Andrei Kovalevsky, the head of the main department of taxation of individuals of the MNS of the Republic of Belarus, which BELTA publishes.
- If two passenger cars are sold during the year and more, then from the second and subsequent auto to pay income tax. If a truck is sold weighing over 3.5 tons or a bus with more than 8 seats, then even one unit of this property is taxed.
- If a person has sold two cars during the year, this does not mean that the entire amount from the sale of the second is subject to income tax. In this case, the costs associated with buying a car are taken into account. I will give an example. In early 2020, a man sold a car and bought a new one for 10 thousand rubles. Man traveled, he did not like it, he sold. That is, he has two sales during the year, and with the second he has to pay the tax. For example, he sold the second car for 11 thousand rubles. Accordingly, the tax it will be paid only from the difference - from 1 thousand. And if the person sold the car is cheaper than acquired, then the tax will not pay the tax, since the costs exceed income. But the declaration is necessary.
- The costs of the vehicle must be confirmed documented: bring a purchase agreement, payment documents. If a person has no documents preserved, then the tax authority may be the information submitted by government agencies about the amount of expenses. For example, a person acquired a car, put it on accounting in the traffic police, presented documents there, and Employees of the traffic police made information that the car was bought for 10 thousand. Then the person has lost the contract. He addresses the tax authority, they look at the traffic police database and even in the absence of documents, these expenses are taken into account. In the most extreme case, if there are no documents and the tax authority, it may not officially obtain this information, the tax legislation provides for a deduction - 20% not tax.
- A person could buy property 10 years ago for completely different money, and sells today. Therefore, the Tax Code provides for the mechanism of reflecting the cost of real estate and transport. Citizen expenses are recalculated in US dollars at the National Bank's course at the date of spending, and then restored back to Belarusian rubles at the date of sale. I will give an example. In 2008, the person bought a car for 22 million rubles, and in the current money it is only 2.2 thousand rubles. Today he sells cars for 26 thousand rubles. In 2008, 22 million rubles. There were $ 10 thousand. Now we again translate dollars to Belarusian rubles at the rate at the date of sale. Take averaged course - 2.6 rubles. For $ 1. As a result, we get 26 thousand rubles. Taking into account the warming of costs it turns out that a person may not pay tax at all.
- There are three main ways to submit the tax return: personally by visiting the tax authority, by mail and in electronic form. In the latter case, a person needs to first contact any tax authority with a passport to register in the Patteller's Personal Account, get an account and password.
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