Tax deduction for programmers (program authors)
The IT industry as a whole and the creation of intellectual property products (computer programs and much more) in particular is a considerable driving force of the modern economy and world progress.
The specificity of the industry is that professionals are not always able and not always want to work in-house and are freelancers. It is also natural - intellectual work is not required to assume the framework of the working day and the walls of the office.
Of course, I understand the general degree of dislike for our laws and legislators and the fact that the lion’s share of specialists works “in black”, however almost any large customer will work with you on a contractual basis (including tax legislation), and you As an individual or individual entrepreneur, it is important to know about those expenses that you can return to your pocket, without giving them to the government in the form of taxes.
Let's start with a dry bureaucracy of the law: Individuals receiving royalties or rewards for creating, executing or otherwise using works of science, literature and art, reward authors of discoveries, inventions and industrial designs, can reduce their income from professional tax deductions (para. 1 . 3 Article 221 of the Tax Code).
The deduction has the right to apply any individuals who receive the specified remuneration, including individual entrepreneurs (even if the creation of such pieces is not the main activity of the PI, that is, if the PI is engaged in real estate activities, it will not affect tax deductions in any way writes programs).
')
Again clerical: A deduction is provided in the amount of actually incurred and documented expenses associated with the creation, execution or other use of works of science, literature and art, as well as discoveries, inventions and industrial designs (paragraph 1 of paragraph 3 of article 221 of the RF Tax Code ).
To determine which costs are associated with the creation, execution or other use of works of science, literature and art, etc., and which are not, taxpayers should independently.
For example:
Taxpayer’s expenses (which can be subtracted) also include:
- taxes (with the exception of personal income tax) accrued or paid for the tax period (Article 221 of the Tax Code of the Russian Federation);
- state duty, which is paid in connection with professional activities (Art. 221 of the Tax Code of the Russian Federation);
- insurance premiums for compulsory pension and medical insurance accrued or paid in accordance with the provisions of the Federal Law dated July 24, 2009 N 212-FZ (Article 221 of the Tax Code of the Russian Federation).
For example:
It is important to bear in mind that if the author receives remuneration as part of his job duties, there are no grounds for granting this tax deduction.
If the taxpayer cannot document his expenses documented, they are deductible under the standard cost as a percentage of the amount of accrued income (from 20 to 40 percent for different types of intellectual property.
For example: D. Kryuchkov receives an award for creating a computer program. He cannot document his expenses on its creation. Consequently, the amount of income in the form of author's remuneration can be reduced by a standard cost of 20% (the creation of scientific works and research) of the amount of the accrued remuneration.
It is important to keep in mind that when providing a deduction, expenses that are documented cannot be taken into account at the same time as expenses according to the standard.
For example:
A deduction can be received by an individual from a tax agent (your customer) or from a tax authority (if there is no tax agent).
To obtain a deduction from a tax agent, the taxpayer must contact him with a written statement.
It is necessary to take into account that if the deduction is declared in the amount of the expenses actually incurred by the taxpayer, then in addition to the application, the tax agent should also submit documents confirming the expenses. Among such documents are contracts, receipts, cash receipt orders, CCV checks, receipts of individuals in receiving cash, etc.
If the income is received not from a tax agent, but, for example, from a foreign organization located abroad that does not belong to tax agents, then the deduction is provided by the tax authority.
To do this, the taxpayer, at the end of the year in which the income was received, submits a tax declaration to the tax authority. In addition to the tax return, in the opinion of regulatory authorities, the taxpayer should also submit documents confirming the expenses incurred.
At the same time, the Supreme Arbitration Court of the Russian Federation in relation to professional deductions to individual entrepreneurs noted the following: when conducting a desk audit, the tax authorities do not have the right to demand documents confirming the professional deduction of an individual entrepreneur, except when the tax authority revealed such errors and other contradictions in the submitted declarations.
The specificity of the industry is that professionals are not always able and not always want to work in-house and are freelancers. It is also natural - intellectual work is not required to assume the framework of the working day and the walls of the office.
Of course, I understand the general degree of dislike for our laws and legislators and the fact that the lion’s share of specialists works “in black”, however almost any large customer will work with you on a contractual basis (including tax legislation), and you As an individual or individual entrepreneur, it is important to know about those expenses that you can return to your pocket, without giving them to the government in the form of taxes.
I
Let's start with a dry bureaucracy of the law: Individuals receiving royalties or rewards for creating, executing or otherwise using works of science, literature and art, reward authors of discoveries, inventions and industrial designs, can reduce their income from professional tax deductions (para. 1 . 3 Article 221 of the Tax Code).
The deduction has the right to apply any individuals who receive the specified remuneration, including individual entrepreneurs (even if the creation of such pieces is not the main activity of the PI, that is, if the PI is engaged in real estate activities, it will not affect tax deductions in any way writes programs).
')
Again clerical: A deduction is provided in the amount of actually incurred and documented expenses associated with the creation, execution or other use of works of science, literature and art, as well as discoveries, inventions and industrial designs (paragraph 1 of paragraph 3 of article 221 of the RF Tax Code ).
To determine which costs are associated with the creation, execution or other use of works of science, literature and art, etc., and which are not, taxpayers should independently.
For example:
D. Kryuchkov (all coincidences are accidental) created a computer program, the rights to which are transferred under the author's agreement to TM (read the previous brackets), for which he receives an author's fee in the amount of 100,000 rubles. To create a computer program, educational literature on programming languages, website creation and new software for a total amount of 50,000 rubles was acquired. These expenses are associated with the creation of a computer program and documented. Consequently, D. Kryuchkov can reduce his income subject to personal income tax in the amount of 100,000 rubles. 50 000 rubles.
Taxpayer’s expenses (which can be subtracted) also include:
- taxes (with the exception of personal income tax) accrued or paid for the tax period (Article 221 of the Tax Code of the Russian Federation);
- state duty, which is paid in connection with professional activities (Art. 221 of the Tax Code of the Russian Federation);
- insurance premiums for compulsory pension and medical insurance accrued or paid in accordance with the provisions of the Federal Law dated July 24, 2009 N 212-FZ (Article 221 of the Tax Code of the Russian Federation).
For example:
D. Kryuchkov paid the state fee for the registration of the computer program created by him in the amount of 1,700 rubles. Therefore, he can reduce his income subject to personal income tax in the amount of 100,000 rubles. also for 1700 rubles.
It is important to bear in mind that if the author receives remuneration as part of his job duties, there are no grounds for granting this tax deduction.
II
If the taxpayer cannot document his expenses documented, they are deductible under the standard cost as a percentage of the amount of accrued income (from 20 to 40 percent for different types of intellectual property.
For example: D. Kryuchkov receives an award for creating a computer program. He cannot document his expenses on its creation. Consequently, the amount of income in the form of author's remuneration can be reduced by a standard cost of 20% (the creation of scientific works and research) of the amount of the accrued remuneration.
It is important to keep in mind that when providing a deduction, expenses that are documented cannot be taken into account at the same time as expenses according to the standard.
For example:
D. Kryuchkov receives an award for the program created by him, but only part of the expenses for its creation can be documented. Consequently, a professional tax deduction can be claimed either on the part of the expenses documented or on the standard cost of 20% of the amount of the remuneration received.
III
A deduction can be received by an individual from a tax agent (your customer) or from a tax authority (if there is no tax agent).
To obtain a deduction from a tax agent, the taxpayer must contact him with a written statement.
It is necessary to take into account that if the deduction is declared in the amount of the expenses actually incurred by the taxpayer, then in addition to the application, the tax agent should also submit documents confirming the expenses. Among such documents are contracts, receipts, cash receipt orders, CCV checks, receipts of individuals in receiving cash, etc.
If the income is received not from a tax agent, but, for example, from a foreign organization located abroad that does not belong to tax agents, then the deduction is provided by the tax authority.
To do this, the taxpayer, at the end of the year in which the income was received, submits a tax declaration to the tax authority. In addition to the tax return, in the opinion of regulatory authorities, the taxpayer should also submit documents confirming the expenses incurred.
At the same time, the Supreme Arbitration Court of the Russian Federation in relation to professional deductions to individual entrepreneurs noted the following: when conducting a desk audit, the tax authorities do not have the right to demand documents confirming the professional deduction of an individual entrepreneur, except when the tax authority revealed such errors and other contradictions in the submitted declarations.
Source: https://habr.com/ru/post/221777/
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