Lawyers explained in what cases tax must be paid on a New Year’s gift – RBC

If we are talking about a gift between people who are not relatives to each other, then first of all, the donation that is subject to registration will be taxed: “The interest of the tax service will be caused by such objects that are registered in the real estate registry, in the traffic police – a vehicle”, – that is, that, explains Irina Adamova, that is of greater value than money from a friend in an envelope.

The donor can also be an organization, according to the law it is defined as a tax agent for personal income tax. In this case, Lokis said, the organization must document the transfer of the gift, otherwise the income will not be considered a gift. In this case, the donor can take the property at any time, explains Irina Adamova, because the oral donation agreement is null and void.

Such documents are considered to be an order of the head or a written donation agreement. A donation agreement with an individual, an employee, is drawn up if the value of the gifts is more than 3,000 rubles. (Clause 2, Article 574 of the Civil Code). In case of excess, Lokis specifies, the organization, as a tax agent, will have to calculate, withhold and transfer personal income tax from the amount that has exceeded four thousand rubles. It turns out: the tax on the gift from the company must be paid by the legal entity that gives it.

Bonuses, wages and other payments before the new year are subject to insurance premiums, so the employer must pay them for each employee. But if the donated money is not related to the performance of labor duties, is not considered incentive and compensatory payments, then the employer is exempted from paying contributions. In this case, the gift will only be subject to personal income tax with a 13% rate.

“Gifts to individual clients are subject to personal income tax in the same manner as gifts to employees,” the company pays tax on the gift if its value exceeds 4,000 rubles. or if the total amount of gifts for the year was more than 10,000 rubles, explains Andrey Lokis.

Both experts note that recently the tax system has been strengthening control through automation. “The tax authorities receive information about the transactions made by individuals and about the registration of this or that property from the relevant government agencies: the State Traffic Safety Inspectorate, Rosreestr, from notaries and others,” added Andrey Lokis.