
Kirov residents will have to pay personal income tax from the allowance for non-attendance at kindergarten
The Federal Tax Service of the Kirov region reminded residents of the need to pay personal income tax on the monthly child care allowance paid for non-attendance at kindergarten. This payment, according to the agency's explanations, does not apply to state benefits exempt from taxation in accordance with art. 217 of the Tax Code of the Russian Federation.
The basis for taxation is Clause 1 of Article 210 of the Tax Code of the Russian Federation, according to which all taxpayer's income received both in cash and in kind is taken into account.
The Federal Tax Service notification emphasizes that this measure of social support, paid in accordance with the Decree of the Kirov City Administration dated May 17, 2024 No. 1907-p, is not included in the list of state benefits listed in Article 3 of Federal Law No. 81-FZ "On State Benefits to Citizens with children."
Personal income tax calculated from the specified income and not withheld by the tax agent will be included in the tax notice. The tax must be paid no later than December 1 of the year following the expired tax period, i.e. for 2024 — before December 1, 2025.
For the convenience of taxpayers, according to the Federal Tax Service, the amount of personal income tax can be deposited in installments to a Single Tax Account (ENS) through a Single tax payment before the deadline for payment.
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Kirov residents will have to pay personal income tax from the allowance for non-attendance at kindergarten
The Federal Tax Service of Russia for the Kirov region clarified that payments for non-attendance of kindergarten are subject to personal income tax. The 2024 tax must be paid by December 1, 2025.