"Kozak" tax

I wonder which of the readers (professional accountants do not count) will be able to say offhand how much he earns? He does not receive his hands once a month, namely, he earns officially. In rubles, accurate to the penny. And how much is he charged before tax and how much is income tax?

For the majority, these questions are still theoretical in nature, since the employer takes care of all the relationships between employees and the tax authorities. The accounting department itself calculates everything and transfers the necessary taxes to the budget. However, everything can change if the idea of ​​the head of the Ministry of Regional Development Dmitry Kozak - to pay income tax not at the place of work, but at the place of residence - becomes a reality. At the same time, the need to remember your official salary and master the calculator is the least of the troubles that await the bulk of the working population of the country. Calculating a tax and paying it are not quite the same thing. Those who have not yet encountered the work of domestic tax inspections can consider themselves lucky. An unusual person who got into the tax office for some reason of his own — to declare unexpected income or submit documents in order to receive a tax deduction, or even just to get a TIN — loses at least a day in queues and traveling from one window to another.

And during periods when enterprises and individual entrepreneurs submit annual reports, it is better not to meddle at all. A particularly fun life awaits those who do not live and work where they are officially registered. The institute of propiska now officially does not exist: registration is of a notification nature. However, “notifying” OVIR of your residence in another city is also far from easy, the procedure requires considerable moral and physical strength and a huge amount of free time. Not to mention the fact that not every apartment owner agrees to make temporary registration for their tenants: someone does not want to pay income tax, someone, confusing registration with registration, is simply afraid of losing the area.

On the other hand, it was migrants and people working in large cities and living in the suburbs that caused Kozak's initiative. According to the Moscow region authorities, the region annually loses 5 billion rubles of income tax, which falls into the capital's budget. The head of the Ministry of Regional Development claims that he knows a way that can make the transition to paying income tax at the place of residence easy for citizens. Obviously, we are talking about the fact that tax inspectorates, like housing and communal services, send bills to citizens, which could be paid with all other bills at any Sberbank or by mail.

The only question is, on the basis of what these invoices will be issued, how many tax inspectors and additional accountants will be needed for this at enterprises, who will have to communicate with all tax inspectorates to which their employees are assigned.

At the same time, people tend to change both the place of work and the place of residence. This simple truth will cause a huge number of conflicts and disputes, including litigation. Ultimately, an attempt to solve the problem of uneven distribution of income tax will exacerbate an equally (if not more) serious problem of the low mobility of the Russian population. And it will poison the lives of a huge number of unsuspecting citizens so far.