Defeated and owed
How to return to a working pensioner 13% taxes paid?
Organization (score, salon and other retail outlets) at the end of the year, when submitting reports, notifies the tax authority that, that he gave out the prize "in kind" and was not able to collect VAT from the consumer. At the same time, the store may not say to the winner himself, that he has an obligation to file a declaration and pay tax.
That is why you should weigh the pros and cons, before collecting your prize. maybe, that its cost is too high, or, eg, vacation package as the main prize – cheap, but the conditions are uncomfortable and unfavorable, taking into account the payment of tax.
To understand, how much you have to pay in tax, нужно из рыночной стоимости приза вычесть 4 000 rubles (this amount is tax deductible) and calculate from the remaining amount 35%.
You need to indicate your income from winnings in the declaration for the year, following the winning year. for instance, if the prize was received in 2018 year, то указать его нужно в декларации, filed before 30 april 2019 of the year, and pay up to 15 july 2019.
You can't not pay, because the income is received, and the tax office knows about it. A year later, arguing with the store about, that he did not disclose information – pointless.
You can argue with the Federal Tax Service about, that the consumer is not obliged to submit a declaration himself, if you won a stimulating lottery, referring to the letter of the Ministry of Finance of the Russian Federation from 14.11.07 behind the number 03-04-06-01/392 "On the calculation of personal income tax from income from participation in a stimulating lottery", which states, that when participating in the SL, the obligation to independently declare income for winnings, established by subparagraph 5 of paragraph 1 of article 228 of the Tax Code of the Russian Federation, a citizen does not have.
But on the basis of clause 1 of article 119 of the Tax Code of the Russian Federation, there will be a legal fine in the amount of 5% from unpaid tax due to an unsubmitted return. The fine is limited: not less 1000 rubles, and no more than the amount, equal 30 % from unpaid tax.
Therefore, the reasons for the drawing and the market value of the prize must be clarified in advance and not just in words., but documented. Prize price, eg, confirms the primary accounting document: cash order, check or other official documentation, where the cost of purchasing the prize for the drawing is set (agreement and receipt of payment).
However, there are two cases, when no tax to the winner have to: if the prize was issued in cash (then the store is obliged to withhold the amount of tax) and if the value of the prize is less 4 thousand rubles.
By the way, for the classic lottery, the tax amount is calculated differently: it is equal 13 % regardless of the form of receiving the prize. When, if the value of the winnings exceeds 15 thousand rubles, the operator himself reports to the tax authorities and withholds personal income tax.
Who will help?
Bankers' revelations. How we are deceived when receiving loans
In a situation, when you have already taken part and won, but the prize was changed or not issued, then you can contact the following authorities for help:
- Rospotrebnadzor, where you will receive a written application to the store for free to clarify the essential conditions of the drawing;
- The police should be contacted, if you were forced to participate, blackmailed after victory and / or as a result of deception you suffered significant damage;
- Prosecutor's office, where you can initiate a fraud check, and in order to protect consumer rights.
But the main and most effective way is to contact the territorial OFAS. It is the department of the Federal Antimonopoly Service that is authorized to conduct unscheduled inspections at the request of citizens to establish the fact of violation of advertising legislation, which regulates the incentive lottery. Штраф для организации в случае признания рекламы недостоверной составляет от 100 thousand rubles.
In a statement (message) about unreliable advertising, you should state your situation and draw up documents with the application, confirming the fact of the illegality of the drawing. Audio / video recordings can be used as evidence, correspondence with store employees and other confirmations, that the store refused to disclose the essential conditions of the drawing, did not issue the prize on time (if no deadline has been set, then the prize should have been issued within a reasonable time) or replaced the claimed prize, without notifying you of such a prospect at the beginning.
The supervisory authority will check, which lasts 30 calendar days from the date of registration of the application. The application can be submitted through the OFAS website in the form, via e-mail or in person by transferring to the office.
If violations are found, the OFAS will issue an order and prosecute the organizer of the draw. And then the chances to recover your damage and moral compensation increase, because the OFAS will be involved in court as a third party.