Roulette Playing Rules

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№ 03-04-05/1-369 говорится, что налогоплательщики, получившие доход в виде выигрыша, самостоятельно исчисляют сумму налога, исходя из полученных сумм выигрышей и представляют в налоговую инспекцию по месту своего учета декларацию по НДФЛ. В данной ситуации возникает опасность неуплаты суммы НДФЛ недобросовестным налогоплательщиком. Конституция РФ предусматривает, что международные договоры Российской Федерации являются составной частью ее правовой системы. Данное правило стало действовать со вступлением в силу 3 июля 2001 года Федерального закона от 30.05.2001 № 71-ФЗ «О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации (главу 23 «Налог на доходы физических лиц»)» Согласно статье 41 НК РФ доходом признается экономическая выгода в денежной или натуральной форме, учитываемая в случае возможности ее оценки и в той мере, в которой такую выгоду можно оценить. В частности, в Письме от 20 мая 2011 г. Если приз получен не в денежной форме, то у организатора розыгрыша отсутствует возможность удержать НДФЛ. Подводя итоги, необходимо подчеркнуть, что только грамотно составленная нормативноправовая база по исчислению и уплате НДФЛ с выигрышей может гарантировать высокую собираемость данного налога.