Many have won the lottery. Many were losing. Some were lucky, some were not. Many of those who won the lottery did not pay personal income tax: either because of the meager amount of the winnings, or because of legal illiteracy. Many of those who did not pay tax were subsequently prosecuted not only for tax liability, but also for criminal liability. In what cases is it necessary to pay personal income tax on the received winnings and in what amount, and in what cases it is not necessary to do this?
By virtue of the provisions of clause 2 of Article 224 of the Tax Code of the Russian Federation, everyone who won a prize or win in a competition, game or any other event held for the purpose of advertising goods, works and services is obliged to pay 35% of the value of the win in terms of exceeding the amounts specified in Clause 28 of Article 217 of the Tax Code of the Russian Federation.
According to the provisions of clause 28 of Article 217 of the Tax Code of the Russian Federation, any winnings and prizes in a competition, game and any other event held for the purpose of advertising goods, works and services are exempt from taxation if the amount of the winnings or prizes does not exceed 4,000 rubles for the tax period. In accordance with the provisions of Article 217 of the Tax Code of the Russian Federation, the tax period for personal income tax is a calendar year.
Thus, if you received a prize in a competition, game or any other event held for the purpose of advertising goods, works and services, and the amount of your prize was less than 4,000 rubles, then in this case you do not need to pay personal income tax. In this situation, the amount of the win was over 4,000 rubles, then it will be necessary to pay personal income tax from an amount exceeding 4,000 rubles at a tax rate of 35%.
However, if the amount of winnings and prizes received during games, contests, quizzes and sweepstakes is not related to advertising of goods, works, services, the winner is obliged to pay personal income tax at a rate of 13%.
By virtue of subparagraph 5 of paragraph 1 of Article 228 of the Tax Code of the Russian Federation, such winnings include winnings paid by organizers of lotteries and organizers of gambling games, with the exception of winnings paid at a bookmaker's office and a totalizator.
Consequently, in order to determine what tax rate on personal income tax is applicable, it is necessary to find out under which event the winnings were received: as part of an event held to advertise goods, works and services, or as part of an event not related to advertising. goods, works and services.
Let's look at specific examples.
If you won 10,000 rubles on a lottery ticket, for example, the lottery "Russian Lotto", then you are obliged to pay personal income tax at a rate of 13%, that is, 1,300 rubles, while you are obliged to submit your own income tax return individuals no later than April 30 of the year following the expired tax period (paragraph 1 of Article 229 of the Tax Code of the Russian Federation).
If you won a stimulating lottery, for example, a digital video camera worth 18,000 rubles, then you must independently pay personal income tax in the amount of 35% of the cost of a digital video camera, and you must also submit your own tax return in the form of 3-NDFL in accordance with the law. term.
If you won a cash prize in excess of 4,000 rubles in a stimulating lottery in one tax period, the organizer of the incentive lottery is obliged to withhold personal income tax from you at a rate of 35% on the amount exceeding 4,000 rubles, as a tax agent. In this case, you are not required to file a personal income tax return with the tax authority at your place of residence, as well as pay the tax yourself.
