In accordance with the provisions of article 57 of the RF Constitution, every citizen of the Russian Federation is obliged to pay the legally established taxes and fees. This applies, in particular, and on tax on income of physical persons Taxpayers of this tax are individuals – residents and non-residents of the Russian Federation.
The object of taxation according to article 209 of the Tax Code is income received by individuals in cash and in kind. However, article 217 of the RF Tax Code provides a list of revenues exempt from taxation. In particular, section 5 of this article specifies that alimony paid by a natural person, are not object of taxation NDFL.
Alimony is money on the maintenance that are required to provide one person by another due to the differences between marriage and family relations.
Article 80 of the Family code defines the duties of parents for their minor children, namely: parents are obliged to support their minor children. The form and procedure for the provision of maintenance to minor children are determined by parents independently.
Parents have the right to conclude an agreement on the maintenance of their minor children (the agreement on payment of the alimony) according to Chapter 16 of the Family Code.
If parents do not provide maintenance for their minor children, funds for support of minor children (alimony) are collected from parents judicially.
The provisions of article 106 of the Criminal procedure code of the Russian Federation defines the procedure of collection of alimony by the court. In the absence of agreement on the payment of alimony, the family members, indicated in articles 80-99 of the present Code, may apply to court with requirement of alimony.
Article 107 of the Criminal procedure code determines the deadline for applications for child support.
1. The person entitled to receive alimony can apply to the court for alimony, regardless of the time elapsed since occurrence of the right to alimony, if the alimony was not paid earlier upon agreement to pay alimony.
2. Alimony awarded from the date of treatment to the court.