5. 

Expenses for medical services provided to a child (under 18 years old) of the taxpayer by medical organizations

Correct answers: Pension contributions under a non-state pension agreement concluded by the taxpayer with a non-state pension fund in their own favor, Expenses for medical services provided to a child (under 18 years old) of the taxpayer by medical organizations, Expenses for their own education

Question 11

Score: 6.00

An investor has a brokerage account with an investment company. In 2021, the investor received the following income from securities:

- dividends on shares of JSC “Winning” amounted to 50,000 rubles;
- coupon income from government bonds OFZ amounted to 40,000 rubles;
- coupon income from corporate bonds of JSC “Reliable” amounted to 30,000 rubles.

In addition, the investor received a capital gain from selling 100 shares of JSC “Risky” at 200 rubles per share. The purchase price of 1 share was 150 rubles. The investor held the shares for 4 months.

The investor's salary for 2021 before taxation amounted to 1,000,000 rubles.

2022 Higher Trial - qualifying stage
rubles.

Calculate the amount of personal income tax (NDFL) on income from securities.