If you sell stocks or other securities – shares, bonds, etc. – after sale please contact the tax office at the place of residence. Tell us about the deal and pay the tax to thirteen per cent of the income.
To calculate the amount of income from the amount you received when selling the stock, subtract the cost of their purchase, storage and sale. When contacting the tax office to prepare the documents that prove your expenses. These include: the cost of the services of the broker, the management fee, state fee and inheritance tax (in the case got the shares you inherited). Thus, you will pay tax on net income. If you purchased all your shares at once – count the costs is not difficult.
If you bought shares of emerging companies in a number of techniques (of course, at different prices), then when calculating the taxable base, first write off shares which were purchased before the other. For example, you bought 150 shares for 190 rubles per share, then 300, 200 rubles, and then another 150 for 210 rubles apiece. In this case, your expenses (excluding brokerage commissions) will be: 150 x 190 + 300 x 200 + 150 x 210 = 120 000. Then you sold them for 130 000 rubles. In this case, the tax you will pay for 130 000 – 120 000 = 10 000. The tax would equal 10,000 x 13% = 1 300 rubles.
Also make sure you have optimized your broker's tax base. To do this, please request a form 2-NDFL and see what generated the amount by which the assessed tax. If you see that the company all of your expenses are not taken into account (for example, not included in the costs of the broker's Commission) – you can return 13 percent of them. To do this, collect the documents that confirm expenses not included by the broker in the calculation of the tax base, and write the application for return with the money.
Submit a tax Declaration with attached certified copies of papers. Within a few months, you will receive 13 percent of the total costs.
When calculating the costs of inflation are not taken into account under article 214.1 of the Tax code.
If you are not a citizen of the Russian Federation, you are not required to pay tax on the sale of shares, according to the amendments to the tax code, which entered into force in early 2011.