Guilty without a price

The Federal Tax Service asked citizens to independently determine the amount of gift taxation

The state is once again trying to take tax control over the receipt of large gifts . The Federal Tax Service (FTS) reminded that large gifts, if the giver is not a close relative, must pay taxes. At the same time, he warned that the tax inspector has the right to draw his own conclusions about the value of the gift. True, what to do with large gifts to officials, the most controversial category of “gift recipients,” remains unclear.

The February letter from the Federal Tax Service, signed by the deputy head of the service, Igor Golikov, reminds that the recipient of the gift must independently calculate and pay the tax, and in order to determine the tax base, the “contractual” value of the property must be used. The tax authorities have the right to check the correctness of the application of the contractual value. That is, calculate the value of a car or, what is much more difficult, an antique painting or a block of shares based on average market prices and challenge the value declared in the declaration.

The Tax Code allows you to accept gifts free of charge only from close relatives, that is, from spouses, parents, children, grandparents. Anything accepted as a gift from an uncle, aunt, cousin, mother-in-law or mother-in-law is subject to personal income tax at a rate of 13%. True, in this case, only the donation of property that is subject to mandatory state registration is subject to taxation: real estate, vehicles, shares, shares and shares.

It is more difficult with gifts accepted from legal entities. All gifts, including grants and awards, must be declared here. Gifts received as a result of a prize draw or lottery are also declared at a tax rate of 35%. The founders of many major awards, in particular international ones, often attach a tax return form to the award, which the award recipient is free to fill out. In our country, this practice is not yet widespread - partly due to the weak explanatory work carried out by tax authorities.

It is even more difficult with gifts accepted as gifts by officials . The Civil Code allows civil servants (with the exception of municipal employees) to give official gifts worth up to 500 rubles at official events. They are not subject to declaration. But the law does not prescribe how to deal with gifts above this amount. Formally, all gifts worth over 500 rubles. are in the area of ​​increased attention of both the prosecutor's office and tax authorities. However, neither the Tax Code nor the Civil Code gives an answer to the question of what status a gift acquires after it has been declared by an official and tax has been paid on its value. No one guarantees that the gift will not be confiscated even after this.

Several bills are in development proposing to establish a formal value limit for gifts that will be subject to declaration by officials. However, all proposals are currently at the draft stage. In the tax authorities’ explanation, it was gifts to officials that were left behind the scenes. Although gifts from this particular category of gift recipients form the basis of corruption.

Irina SKLYAROVA