Do I have to pay tax when transferring from card to card
Money received - income received?
A terrible story is passed from mouth to mouth that the tax service takes into account all the funds transferred to a bank card, and one day, as they say, “they will come for you” if you do not pay income tax. However, this story with a happy ending. The fact is that not all bank transfers of individuals are taxed. The legislation does not prohibit or limit payments between individuals. "Revenue" and "translation" are not always related, that is, not all the funds that you receive on the card are treated as income. And if the funds do not relate to income, then this is not required in the declaration, and 13% do not need to pay from these revenues.
According to the Tax Code, it is not necessary to make a declaration (the list is longer), for example, grants, scholarships, allowances, alimony, per diem, donations in favor of charity and volunteering, funds from personal agriculture, etc. (seean article217 of the Tax Code).
At once we will make a reservation that the means received from rent of an apartment, sale of technics (even phone), etc., are worthy entering in the declaration. But you can draw a tax deduction.
As for transfers that are not related to income generation, for example, you (an individual) have repaid a debt (loan) using an online transfer, neither amount, nor interest is taxed. In order to dispel all doubts and suspicions, it is worth entering the phrase "Repayment of debt (loan)" in the column "Purpose of payment". If we are talking about a significant amount (more than 10,000 rubles) and still there are concerns that the transfer will arouse the interest of the tax service, it is worth initially to make a written receipt of receipt of funds.
The tax service does not sleep?
Imagine you sold the car, received funds (income) through a bank transfer, but did not declare it. And the next owner sold it again, but reported back, indicating that the transaction was previously made with you. Consequently, the tax service will have questions to you, and the bank, upon their request, will confirm the perfect transfer of funds. Thus, the transfer amount falls under undeclared income, and you (an individual) are threatened with additional personal income tax charges, a penalty of 20% of the unpaid tax amount and penalty.
Another example: you (an individual) regularly (often) transfers a certain amount to a card. There are many options, why and why. But it is worth thinking about the wording “systematic profit” and correctly prepare to answer questions from the tax service or independently enter information about income in the declaration (until April 30 of the year following the reporting one).
Note that the tax service can independently initiate the collection of information on income received by an individual, and upon receipt of information from the bank (. 89 of the Tax Code of the Russian Federation).
Simple steps to reduce risk
1. When making a bank transfer, be attentive to filling out the “Purpose of Payment” column. If the transfer amount is not income, you should clarify its essence (debt repayment, donation).
2. Written receipts, a signed contract of donation - your protection from the speculation that the transferred funds can be considered as income.
3. You receive a regular income - enter it in the declaration or issue an IP.