Sold the car, do I need to file a declaration? Declaration of sale of a car. Is it necessary to file a declaration when selling a car: legal ways to save on tax
If you have owned a car for less than 3 years and sold it, the law requires you to submit a declaration in the form of 3-personal income tax, regardless of the amount of the transaction and other factors. The article provides rules that describe the method of filing and filling out a tax return. It should be noted that the deadline for submitting a declaration when selling a car in 2018 is until April 30, 2019.
Instructions for filling out the declaration are intended solely for individuals who have sold their car. Briefly about what is the declaration of 3-personal income tax.
The list of necessary documents for filling out and filing a declaration:
- Copy of the technical passport of the car;
- A copy of the invoice that was received at the time of purchasing the car (the amount paid by the owner when buying the car), this may be a receipt for the receipt of funds;
- Copy of the certificate of the account of the sold car (amount of the transaction for the sale of property);
- The contract of sale of a car;
- A statement of income in the form of 2-personal income tax, it can be obtained from the accounting department at the place of work (if there is official employment);
- Application for tax deduction (if applicable);
- Copy of your TIN.
In the absence of any documents, some copies can be obtained at the MREO, where the TS was issued.
How the tax scheme works in a few words
The car owner is not taxed if:
- there is evidence that he owned the vehicle for more than three years. This is also the only condition under which a tax return is not required;
- the proceeds from the sale of a car do not exceed the amount of its acquisition;
- income from the sale of a vehicle is less than 250,000 rubles (this item is valid if you file a tax return on time with an application for tax deduction).
In other cases (if the vehicle has been used by an individual for less than three years; there are no documents confirming the cost of purchasing a car; income from sales exceeds the established norm of 250,000 rubles), the owner who sold his own car is required to pay tax at the rate of: (income from sales - 250,000) x 13%.
Step-by-step instructions for filling out a declaration in the form of 3-NDFL in case of sale of your car
Filling out the declaration with the help of the program helps to avoid a number of errors, because the program will automatically fill in the repeating fields and make the necessary calculations.The article suggests filling out a declaration using the official FREE software developed by the Federal Tax Service. You can either download by direct link and install this software. All actions are standard, but just in case, installation instructions.
First, the program determines the percentage of completion of each section, however, this option can be skipped if you click the "skip all" button.
Entering data in the section "Setting conditions":
- Type of declaration - "Z-NDFL"
- General information - inspection number - a completed list opens, select your own; adjustment number - indicated when re-submitting the declaration, by default set to 0; OKTMO code - it can be found on the website of the Federal Tax Service at https://www.nalog.ru/rn77/service/oktmo/
- The sign of the taxpayer is “another natural person”
- There are incomes - "accounted for by certificates of income of an individual, income under civil law contracts, royalties from the sale of property, etc."
- Reliability is confirmed - "personally". If you submit a declaration through a representative, you will need a copy of your passport and a document confirming his authority
Entering data in the section "Information about the declarant":
- Personal data of an individual (name, TIN number, date and place of birth)
- Type of document - "passport of a citizen of the Russian Federation"
- Passport data
- Contact number tel.
Click on the tab with the image of the "house" and enter your own information about the place of residence.
Entering data in the section "Income received in the Russian Federation":
This information applies to those who received official income in the reporting year. These include: wages, sale of property (car, housing), a large win in the lottery.
Before proceeding to fill out the form, you need to make sure that the window is open on the 13% tab. Here you can see that the main window includes two parts: "sources of payments" (upper field) and the table "month of income-income code-income amount-deduction code-deduction amount" (lower field).
1. Entering vehicle sales data:
Click the "+" button in the "Sources of Payments" window. Enter the full name of the source of payment, namely the buyer of your vehicle. Leave the remaining fields blank. Click “Yes”, the program will add the entered information to the window.
2. Entering income data:
Click the “+” button in the open window. The "Revenue Details" table should appear.
Select an income code from the list - "03 - Income from the sale of other property". Enter the amount of income, i.e. the amount at which you sold the car.
Select a deduction code from the following list:
Deduction code 906 - "Sale of property owned less than 3 years (within 250,000 rubles)";
- deduction code 903 - "In the amount of documented expenses";
- deduction code 0 - tax in the full amount of 13%.
Fill in the data in the open window "deduction (expense) amount". This is the amount indicated in the documents and confirms the purchase of your vehicle.
The table "Total amounts by source of payments" does not need to be filled out and edited.
3. Entering data according to the income statement 2-NDFL (not required in accordance with paragraph 4 of Article 229 of the Tax Code of the Russian Federation)
Click the "+" button in the "Sources of Payments" window.
The field "Name of source of payments" must be filled in the name of the place of your work according to the model in line "1" of the reference 2-NDFL. Required to specify TIN, PPC and OKTMO. In the event that you received standard tax deductions at the place of work, which can be recognized by completing section 4 in the 2-NDFL certificate, you must confirm the field "This source provided standard deductions."
Select the income code that is listed in section 3 (this is a table for months) of the 2-NDFL certificate. As a rule, this is code 07 - "Income received on the basis of a labor (civil law) contract, tax from which is withheld by a tax agent" and enter the amount indicated in the certificate in the corresponding month. Enter the day of the month. Continue filling out all the rows of the table for all 12 months.
Do not forget to check the information entered after filling out. The slightest mistake can lead to unpleasant problems and misunderstandings.
Now you are sure that the declaration is complete and correct. Do not forget to print in duplicate and keep one copy with a mark on acceptance of documents.
In parallel with the filing of the declaration, based on the completed articles, an application is submitted to the tax office. Sample is available in
The procedure and deadlines for tax payment after filing a declaration
- Persons who have received income from the sale of property (in this case, a vehicle) are required to pay the corresponding tax on their own (subparagraph 2, paragraph 1 of article 228, as well as paragraph 2 of the same article);
- The amount of tax is paid at the place of residence until July 15 of the year following the reporting year (clause 4 of article 228).
This means that if you have not received a notification from the tax inspectorate about the payment of tax, you must pay it yourself at the bank. All account details are indicated in the tax office.
Many are unaware of the real consequences of tax evasion. In this case, there are various situations.
Given that the filing of the declaration is established, so to speak, voluntarily-forcibly, its absence is qualified as an offense under Article 119 of the Tax Code of the Russian Federation. An individual risks a fine of 5% of the amount indicated for payment for each full or incomplete month, which is calculated from the final day of the submission of the declaration. The fine may not exceed 30% of the amount of unpaid tax, but may not be less than 1000 rubles.
Filing a tax return is required even with a zero balance of payments. Otherwise, a fine in the above amount is threatened. Thus, if you are too lazy and miss the moment you fill out the application, you can owe the state 1000 rubles. This applies even to those individuals who have a zero tax on car sales.
What can happen if you evade paying any amount to the tax office?
The tax authorities have all legal rights to prohibit the departure of an individual abroad, even because of 1000 rubles. Urgent payment of debt to the state is excluded. All operations are carried out through the savings bank. Changes are made after the information enters the tax services database. Only after this the debtor is excluded from the black list.
According to Article 198 of Part 1 of the Criminal Code of the Russian Federation, in the case of large debts, a fine should be imposed in the amount of one hundred thousand to three hundred thousand rubles, or in the amount of the wages or other income of the offender for a period of one year to two years, or forced labor for a period of up to one year, as well as arrest for up to six months or imprisonment for up to one year.
If you recently parted with your "iron horse", do not rush to spend the entire amount received. First you need to find out if the state is entitled to its part. In addition, whatever the answer to this question, taxpayers in the overwhelming number of situations are charged with submitting a declaration to the tax inspectorate. Its form is established by law. It is universal and is labeled 3-NDFL. In this article we will tell you if you need to file a declaration when selling a car.
Once again, it all depends directly on the situation prevailing during the sale. According to the letter of the law, in some cases the obligation to provide it is withdrawn automatically from the payer. If this does not happen, failure to comply with the procedures established at the state level may lead to the imposition of various penalties on the taxpayer.
Ignorance is no excuse! This phrase is familiar to every resident of the Russian Federation from an early age, however, many citizens still refuse to study their own rights and obligations as a unit of a large state system. To avoid any difficulties related to the issue under discussion, read the material below.
Who is required to submit a declaration form
All tax legal relations in the Russian Federation are regulated by a single set of relevant guidelines received from the Ministry of Finance and the Federal Tax Service in particular. The vast majority of them are collected in the so-called Tax Code of Russia.
According to this document, every citizen who owns the required vehicle must provide a declaration when selling a car, if there was a profit from the sale.
The amount of the tax on personal income tax is calculated based on two parameters:
- amount of income received;
- tax rate relevant for this deduction.
Note! We do not accidentally use the word "income." It is important to understand that not in all cases the sale of a car brings its former owner exactly income, as it is done under different circumstances.
As for the tax rate, for the required fee, it is in the amount of 13%, while it does not matter what income the funds are deducted from. 13% will also have to be paid from labor remuneration, money received for the sale of an apartment, car and other property items.
In reality, this deduction seriously hits the citizen’s pocket. Imagine that the income from the sale of your car amounted to 1 million Russian rubles. In this case, the percentage deducted to the state is 130 thousand. A serious amount.
The process is aggravated not only by the sadness of parting with a substantial part of the money, but also by the bureaucratic difficulties associated with filling out the 3-NDFL declaration. Those who have already passed this procedure will cope with the task easily, but for beginners for the first time they will have to sweat pretty. To avoid difficulties, check out which will help when filling out the declaration.
If the car is sold for a serious amount of money (for example, for 1 million 100 thousand rubles), then a considerable amount of funds will have to be transferred to the state treasury (in the given example - 143 thousand Russian rubles - 13% of the amount sought). In addition, you will have to prepare a tax return and submit it to the tax service.
How to fill out a declaration form
Before proceeding to the description of cases in which a declaration is required, we will consider how the required form is completed. This will be useful even to those taxpayers who, as a result, will be exempted from the procedure. The fact is that in your life there will be more than one car, and one day you will still have to provide a form for verification.
Filling out a declaration involves constantly bureaucratic difficulties, such as:
- misspellings;
- irregular form of the form;
- skew image on the sheet;
- incorrectly entered data;
- printout in the wrong format;
- incomplete preparation of documents accompanying the declaration and similar problems.
That is why the country's Federal Tax Service has taken all necessary measures to eliminate most of the problems that arise. So the program was developed, which is today freely available on the official electronic resource of the service. With its help, reporting to the tax becomes easy, since all that the payer needs to do is enter data in specific columns. After that, the program will independently generate a form of the correct form and place the entered information in the corresponding provisions on the sheet.
People experiencing problems from long work at the computer can not worry. The desired software will help to minimize the filling time. The minimum filling costs will result in only 10-15 minutes. If in this case too, you prefer to act in the old fashioned way, just download the declaration form on the service website and fill it out without using the program.
Note! The electronic resource of the Federal Tax Service always provides up-to-date form updates, so you should not look for a newer or more correct option in the alien spaces of the network. You can get to the incorrectly generated form, and then the registration procedure will have to start all over again.
Important points
So, in the declaration form it is necessary to indicate the following points.
- Information about the seller of the car, in fact, and undergoing the procedure for declaring income received subsequently. These include primarily:
- surname, name, patronymic of the former owner of the car;
- data from the main document of a Russian citizen, i.e. passport;
- information about citizenship;
- individual taxpayer number, which can be viewed on a special certificate obtained earlier in the same department of the tax service.
- Be sure to indicate the tax office number to which the form will be provided. It can be found out at the place of registration of the citizen, since depending on him, a person is assigned to a specific department.
- You must also indicate that you are a physical person, not a legal entity, that is, you are a citizen, not an organization.
- The address of the citizen is indicated at the place of registration, in addition, you must specify an individual encoding that determines the attitude of the citizen to a specific locality (the abbreviated name of the encoding described sounds like OKTMO), that is:
- the city;
- the village;
- urban-type settlement;
- village and other municipalities.
- The column of income declared in the declaration shall be filled in with the amount received as a result of the sale of the car. The source of income received is a citizen who bought a motor vehicle. It is not necessary to fill in the buyer's membership code for a particular municipality. If he is an individual, then the following details are entered:
- name, patronymic, last name;
- code of the reason for registration;
- tax identification number.
- In the second section of the form, the amount of tax is entered if its transfer to the country's treasury is charged to the payer in this particular case.
- When selling a car, the seller has the right to receive a tax deduction, it must also be declared in the declaration in the appropriate column. If filling is done through the program, choose one of the deduction options that you intend to use.
Pay attention to an important nuance! When you complete and print the 3-NDFL form when selling a car, do not rush to immediately bring the documents to the tax office. First of all, put on each page of the paper a personal signature and the date of filling.
As you can see, preparing a declaration form, frightening to the non-existent complexity of filling out many taxpayers, is not at all as labor-intensive as it seems at first.
Actually, the main thing, during the introduction of information, correctly indicate the income received. This required case of filling out the form differs from the procedures for obtaining a tax deduction from the tax on personal income paid to the treasury, for which it is necessary to enter in details the data on the acquired income for the entire reporting tax period, in which the fees were withheld.
The procedure for submitting a declaration form for verification to the tax service
We proceed to consider possible situations in the event of which the payer is no longer obligated to declare information about the transaction and income received.
Table 1. Examples of providing a declaration form
Situation | Example |
---|---|
Situation 1. Legislation has established a minimum tenure for car owners. It is 36 months or three year periods. If you bought a car, owned it for the specified time and then decided to sell it, you are not only exempted from tax payments, but also from filling out and submitting an appropriate document to the tax office. | Ivan Petrovich Thoroughly saved his whole life on a car and finally allowed himself the coveted acquisition by buying a family car from his hands in 2013. After several years, in 2017, he realized that he had accumulated enough funds for a newer and more powerful model, and in order to acquire it, he needed to part with a family car he had bought earlier. Since the minimum time period of ownership established by the state has passed, he sold the old vehicle in just a few weeks and went to the salon for a new one, while he did not give a ruble to the country's treasury. Filling out the declaration is also not charged to him in this case. |
Situation 2. If the car is sold at a cost not exceeding 250 thousand Russian rubles, then the former car owner is exempt from paying tax deductions. The fact is that 250 thousand is the sum of the property tax deduction, due to be received by each citizen of the Russian Federation selling his own vehicle. This money is not handed over to the buyer, their size decreases the financial base used to calculate the amount of tax deduction. It is to her that the rate of 13% is applied, and the amount received goes to the treasury. However, if the car is sold for 250 thousand or less, the required base becomes zero, therefore, there is simply nothing to calculate the tax charge with. If you sell and buy cars more often, and at the same time you are not an official person, that is, a reseller, for whom such activity is the only source of cash, then a fair tax obligation is imposed on you. When using the deduction and obtaining a “zero” financial base, the payer, however, is not exempted from submitting a declaration form to the tax inspectorate. We'll have to prepare it according to all the rules. Do not think that if there was no tax, the implementation of the reporting procedure is optional. The tax inspectorate has every right to impose penalties for late submission of securities, and then you still lose some of the funds received. | Poor Anton Vasilievich bought a car for 260 thousand rubles in 2014. In 2015, it came to understand that he could not afford the maintenance of a vehicle, and he immediately put up a car for sale for 240 thousand rubles. The buyer appears, the transaction is completed. No payments to the treasury of the country will be taken from Anton Vasilievich, however, the tax inspection is waiting for the “zero” declaration form filled by him. Be reasonable and take the obligation to provide the form seriously. The “zero” form does not imply putting down zeros in the indicated columns. Filling is done according to all the rules. We remind once again that the Federal Tax Service has developed specialized software with which the procedure for preparing a document has become several times simpler and faster. All arising questions when entering information can be asked via the tax service hotline, whose operators are in touch around the clock. Her number: 8800-222-22-22. |
Situation 3. Selling a car at a cheaper price relative to the initial cost also exempts a citizen from paying income tax to the country's treasury. Remember, a little higher we drew your attention to the meaning of the concept of "income"? This is not about the amount of funds received by the citizen, but only about the income received by him during the sale. That is, if you buy a car at a certain cost, and then sell it cheaper, without even waiting for the minimum statutory period, you do not need to pay tax to the state budget, because the seller did not receive the required income. At the same time, the obligation to provide a declaration form and related documents for verification to the tax inspectorate is not canceled. | Generous Maria Ivanovna bought a nimble city car in 2016 at a price of 400 thousand Russian rubles. In 2017, she decides to help a less affluent friend who has several children and sell her a car at a price of 270 thousand. Since Maria Ivanovna did not receive any income (in fact, on the contrary, she suffered a loss), the tax inspectorate does not wait for the transfer of income tax from the transaction to the treasury, however, Maria Ivanovna is required to submit a completed 3-NDFL certificate. In reality, the described situation is most common in the automotive market. Even if you bought the car not with your hands, but in the salon, leaving the territory of the dealership, your brand new car loses as much as 25% of the original cost in a second. Then, for each year of ownership, a few percent is taken away, due to the wear and tear that occurs during the operation of the “iron horse”. Agree, who will buy a used car at the original price if the new model at the dealership costs exactly the same? Only the following cases can make exceptions: |
Situation 4. If the car is nevertheless sold at a price higher than the original cost, the amount of deduction is calculated from the difference between the means received as a result of the transaction and the expenses incurred during the purchase. At the same time, it is very important to have documents proving the expenses incurred, that is, an agreement on the purchase of a car. If there are any, then the full amount of the sale is entered in the declaration as income, and data on purchase costs are entered in the form of expenses. The tax will be calculated based on their difference. | Economical Alisa Sergeevna bought a personal car in 2016, the initial price of which amounted to 350 thousand rubles. Since she was not satisfied with the quality of the radio, which was built into the complete set, as well as the climate control inside the cabin, which often caused failures, she decided to re-equip the required items and spent another 50 thousand rubles on improvement. In 2017, Alisa Sergeevna decided to sell a car. She cannot include the improvements made in the expense column in the declaration, however, she has the right to the initial overpricing, therefore, the car is put up for sale at a cost of 400 thousand. Since the sale price exceeds the purchase price, Alisa Sergeevna is obliged to make income tax payments to the state treasury. However, she saved the payment documents from the first transaction, so the income from which the fees will be calculated will be the difference between the sought and the final price (400,000 - 350,000 \u003d 50,000). Therefore, in the declaration it is necessary to indicate both amounts and attach documents confirming the expenses incurred. |
So, summing up the results of this section of the article, we draw the following conclusion: the obligation to provide each taxpayer realizing a motor vehicle the obligation to provide a completed declaration form form 3-NDFL can only be canceled if the payer has waited 36 months, which are required by law, to have a minimum tenure by car. It does not matter whether the car was sold at a price exceeding the original price or not. In all other situations, it does not matter whether or not there was a place to be an income, the declaration is mandatory for verification.
Terms for submitting a verification form
Untimely submission of a 3-NDFL certificate is the cornerstone of the tax system and reporting by taxpayers as well. The Internet is replete with a huge amount of various truthful and false information, reading which, citizens get confused and, as a result, either delay or rush to provide reporting information, as a result of which tax inspectors, exhausted by their importunity, impose unpleasant penalties.
First of all, remember: papers for inspection are submitted for inspection for the year following the current reporting period. Simply put, if you made a deal to sell the car in 2016, the submission of the declaration will take place in 2017. It does not matter the month the transaction was concluded. You can equally sell the car in April 2016 and December, you will need to prepare the papers for delivery only after the onset of 2017.
Documents can be assigned for verification starting from the first of January following the reporting period of the year. The last day on which the provision remains possible is the 30th day of April. It will take place on the 1st of May, and you will be immediately fined for late payment. To the tears and pleas of non-payers, the inspectors remain cold and in addition to the tax deduction (which sometimes does not need to be provided), a decent amount of the fine will have to be paid.
So, the standard amount of financial punishment for negligent citizens who have forgotten about the provision of 3-personal income tax is 5% of the amount of the cash payment charged to the payer on a monthly basis from the moment of non-submission of documents of a mandatory nature. Its minimum value is one thousand Russian rubles, the maximum - 30% of the tax payment deducted to the state budget as income tax.
Legitimate ways to save on tax
Before you start filling out the reporting form, you must choose a method by which you save on the amount of tax deductions in favor of the country's budget. It is important to decide in advance, since the information entered into the completed document depends on your decision.
First way reducing the amount of income tax from funds received during the sale of the car is to reduce the total amount received by the amount incurred in purchasing costs.
We give an example. In 2014, you purchased a car at a cost of 400 thousand rubles. Without waiting for the minimum deadline, in 2016 you sell a car for 500 thousand. Since the amount exceeds the original cost, you will have to pay the state tax. Reduce its value will help payment documents saved from the first transaction to purchase a car. It turns out that taxing the tax system can only the difference between buying and selling, that is, 100 thousand rubles (500 000 - 400 000 \u003d 100 000). 13% of 100 thousand equals 13 thousand, which you safely transfer to the treasury and remain the winner.
The second way. It so happens that payment documents received upon purchase are not saved. Then the taxpayer cannot apply them as a basis for reducing the tax base. The situation seems stalemate. Is it really necessary to pay a solid tax deduction from the full income received? If you return to the above example, then 13% of 500 thousand - the amount is quite impressive. It will be as much as 65 thousand rubles!
Do not worry. The state introduced fair assistance to payers who, for one reason or another, can’t confirm the expenses incurred earlier - the so-called tax deduction in the amount of 250 thousand rubles. It is used for any car sold by a taxpayer, with a frequency of once a year.
We give an example. In 2015, you bought a car at a price of 300 thousand, a year later you decided to sell transport for 50 thousand rubles more. Unfortunately, all the payment documents for the first transaction were lost, which means you cannot confirm the fact of cost completion. You are offered the following solution: in the declaration form, you must indicate that you are applying for a property deduction, for covering tax expenses when selling a car, in the amount of 250 thousand rubles. As a result, the fee will be calculated from the difference between it and the cost of sales, and will be (350,000 - 250,000) * 13% \u003d 13 thousand Russian rubles.
Video - Auto Sales Tax
To summarize
Now you know that the declaration of income received from the sale of the car should be submitted for verification in most cases arising from taxpayers when receiving money. The only way to avoid preparing it and sending it for verification is to maintain the status of the owner for a certain period of time - 3 years from the moment of registration of the car in possession. This period is the minimum for exemption not only from the preparation of accounting documents, but also the payment of a tax on personal income tax to the state treasury.
Once again, we draw the attention of the reader to the importance of timely submission of paper to the branch of the Federal Service, to which the taxpayer belongs according to the official place of registration. Earn a late fee can not only be required to pay tax to citizens, but also those who are exempted from making the fee. At the same time, the accrued amounts for the pocket of the Russian citizen are very tangible, especially if they come in conjunction with deductions for income tax.
Be careful when filling out the graph. It is important that their purpose corresponds to the information entered inside, otherwise the service staff may perceive errors for knowingly false information provided for verification in the required form intentionally, and will “endow” you with new penalties.
To facilitate the process of filling out a document, consult with service specialists, download a specialized program, or ask a friend who has already sold a car and completed the required bureaucratic procedure on his own to help.
Selling a car to a former owner does not only mean getting rid of excess assets. Do not forget about the need to charge and pay taxes. Is the seller obliged to file a tax return after the sale of the car, and which declaration should be filed? How to file a declaration and what filing methods exist? What documents are needed and submitted with the declaration of 3-personal income tax? What are the deadlines for filing a declaration established by law in general and what are the deadlines for filing a declaration in 2017 for 2016 and in 2018 for 2017?
Seller actions when selling a car
Transactions for the sale of used cars are quite common. In addition to the relationship between the parties to the contract, the seller still needs to pay off all liabilities arising to the budget. Selling a car is a taxable operation. Upon the completion of the transaction, personal income tax is charged in the amount of 13% for citizens (30% for non-residents) of the amount specified in the contract. The exception is vehicles that have been owned by the seller for more than 3 years. When selling these assets, no liabilities to the budget arise. For other cars, the amount of tax payable can be reduced by the size of the legally approved property tax deduction or within the amount of the costs previously incurred to purchase a car. In addition, it is required to report on its actions to the tax by submitting a declaration.
How to report on the sale of a car?
When selling such property as a car, individuals should remember and the need to transfer information to regulatory authorities on the receipt of income and the calculation of the tax on the operation. For these purposes, the 3-NDFL declaration is used (form on KND 1151020). The presented reporting is required to be generated upon receipt of irregular income not related to employment. The obligation to provide is present in some entrepreneurs. A declaration is also filed if you wish to restore the previously paid tax due to the deductions used. If there are several conditions for each tax period (year), one declaration is drawn up with all the necessary data.
Ways to submit a declaration
A tax return in the form of 3-NDFL is submitted to the territorial branch of the Federal Tax Service upon the sale of the car after the tax period (year) in which the action was committed. There are different ways to submit such reports, so the payer has the right to choose the most suitable one, among which:
- Submission of a declaration on paper. Reporting is submitted to the tax authorities manually or by software. Sheets of the document are signed by the applicant, the date of delivery is affixed. The document is transmitted in person or through a representative of an individual by proxy;
- The declaration may be mailed. The date of delivery will be considered the time of dispatch. If necessary, other documents are attached to the reporting by post. In order to subsequently have the opportunity to prove the timely dispatch, it is recommended to issue it as a registered letter;
- The declaration can be transmitted electronically via telecommunication channels. At the moment, this method is the most simple and convenient. No need to visit specially branches of the Federal Tax Service, worry about the correctness of filling. In case of inaccuracies, the service will indicate errors. But in order to be able to send statements online, including the 3-NDFL declaration, you will need to pre-register in your personal account on the tax website and generate an electronic signature key. In general, the procedure does not require much time and is free. It will only be necessary to obtain access codes in person at the Federal Tax Service Inspectorate or through a representative.
The usual sale of a car using property deductions does not require the provision of other forms in parallel. Supporting documents are necessary only for the validity of the costs incurred, reducing the tax base. Their copies are attached to the declaration upon delivery. If you choose an electronic method of sending, you will need to transfer scanned copies of payment receipts, contracts and others.
Deadlines for submitting a declaration
Car dealers are obliged to timely report on the operation performed and the calculation of taxes until April 30 inclusive. In case of being late, the payer faces a fine of up to 30% of the amount of tax assessed, but not less than 1,000 rubles. Payment of personal income tax in the amount of 13% is also required within the statutory deadlines, that is, no later than July 15 of the next year after the sale of the car. Delay in payment will result in interest and, in some cases, fines.
If the last day of payment or reporting falls on a day off, then the transaction will need to be completed no later than the next first business day. For example, if the sale of vehicles took place in 2016, then a declaration was required no later than May 2 (April 30, 2017 on Sunday). Transfer without delay was possible until July 17 inclusive. In the next 2018, upon the sale of a car in 2017, a declaration must be submitted no later than Monday, April 30. The deadline for the payment of personal income tax is July 16, 2018. All these provisions do not affect those who have sold cars owned for more than 3 years. Under these conditions, it is neither necessary to calculate the tax, nor to transfer it, nor to report.
Not in all cases you need to file a declaration
If in 2017 you sold your car, motorcycle or any other vehicle, in some cases you are obliged to inform the Tax Service about the transaction. It is possible that you will even have to pay some funds as a tax, but let's go about everything in order.
When do I need to file a tax return on the sale of a car?
If we are talking about selling a car in 2017, then you must inform the tax authority about the transaction before April 30, 2018. Such a period is stipulated by this law.
However, not in all cases when you are selling a car or any other vehicle you need to submit documents to the tax office.
You do not need to file a 3-personal income tax return if you have owned a car for more than 3 years.
In all other cases, even if you sold the car for nothing, it is necessary to report on the transaction.
How to file a declaration so as not to pay tax on the sale of a car?
Tax on the sale of a car does not have to be paid in several cases. The simplest thing is if you sold a car cheaper than 250 thousand rubles. This amount is a non-taxable property tax deduction. In this case, in the contract of sale concluded between you and the buyer of the car, the sale amount must be less than 250 thousand rubles. But do not think that stupid people are sitting in the tax. To prove, for example, that you sold the 2016 Ford Focus for 250 thousand, you are unlikely to succeed.
The second situation is when it doesn’t matter, you sold the car for more than 250 thousand rubles or cheaper. The main thing is that you did not sell the car for more than you bought. If you have not received profit from the sale of the car, you will not have to pay tax on the amount received. True, in this case you have to find a contract of sale under which you purchased a car and attach it when submitting documents to the tax authority. With this document you confirm that you have not benefited from the transaction. 13% of the difference in this situation you will not have to.
What are the ways to file a declaration?
You can submit a 3-NDFL declaration on the sale of a car personally by contacting the tax authority, or do it through the taxpayer’s office, bypassing the queues and not wasting time traveling around the city.
In Kirov, the filing of the declaration is now being carried out in the new building of the tax inspectorate on Komsomolskaya Street. And in order to submit it through the taxpayer’s office, you need to be registered on the Nalog.ru website, or on the State Services website and have a verified account. Moreover, to submit a 3-NDFL declaration through your personal account on the Nalog.ru website, you will have to receive an electronic signature, which is also issued through the authority’s website and is issued in a matter of minutes.
How to fill out a 3-personal income tax return on the sale of a car?
There are several ways to find the current sample for filling out a declaration when selling a car.
- The first one. You can fill out a tax return and submit it immediately to the inspector. The waiting room has up-to-date samples and free forms, where you only need to enter the necessary data that you have in the sales contract and personal passport.
- The second one. The form and a sample of its filling can be found on the site nalog.ru, printed and filled out.
- The third. The nalog.ru website has a section where you can download a special program. Each reporting period, the program is updated and you need to download it again. By installing it on your computer, you can fill in all the necessary columns step by step, studying the sample posted on the site.
- Fourth. If you have access to your personal taxpayer account on nalog.ru, but filling out a declaration is even easier. The form immediately cuts off the fields that are unnecessary for filling and all the data can be entered in 5-7 minutes.
It is important to remember that without reporting to the tax office about the sale of a car or any other vehicle, you may face a fine of up to 1000 rubles.
Good day, friends!
I’m in touch again, and today you will learn a very important thing: how to fill out a tax return when selling a car and how to file it yourself.
After all, people who first see a uniform tax form in front of themselves often are horrified by an incomprehensible heap of everything and everything there.
On how to immediately figure out what and where to enter, and even more so correctly, usually there can be no question. Especially when you consider that both the rules and the forms themselves are constantly changing.
Although the tax authorities are trying to simplify their documents, intended for the general public, today filling out a new form of personal income tax declaration 3 is still a very complicated procedure, which most motorists will not be able to figure out.
But incorrectly executed declarations will have to be replenished or fines will be paid for incorrectly indicated data. This will take you a lot of time and wreck all your nerves. Do you need such “happiness”?
In a previous article, I told you about.
From it you learned from what constitutes personal income tax (PIT), that you will have to file a tax return (PIT) in any case, if you used the sold machine for less than 3 years, and that under the new rules the state increased the amount of your revenue , which is not taxed, up to 250,000 rubles.
Therefore, here I will not dwell on the details of the taxation rules, but will concentrate entirely on the declaration itself, since this material itself is vast and complex, as I said.
So, what should be followed by the general rules when filling out the ND? I made a selection of those that are needed in our case when selling a car.
- If you are filling out NDs on paper, you can use blue and black writing pastes. You can also fill out forms on a computer, and then print them;
- It is impossible to make corrections in the ND, even certified by the “corrected to believe” murals. We must try to avoid mistakes, blots and inaccuracies;
- When printing and fastening the declaration sheets with a scraper, make sure that all barcodes (if present) are freely accessible for the bar-scanner and displayed clearly and without distortion by the printer;
- Write down all amounts in full rubles: if the total amount of kopecks is less than 50, then they are not taken into account, and if more, then they are rounded;
- Enter data in the fields and cells from left to right in capital letters;
- If there is no data for the cells present, then put dashes in them;
- Also put dashes in all cells that turned out to be redundant (if the data you entered didn’t occupy all the cells);
- Each page of the declaration must be certified by your signature and date (in the corresponding field at the bottom of the page) except for the Title page - you do not need to put a signature on it;
Attention! Two-sided printing of forms is not allowed! All information should be on only one side of sheet A4.
How to fill out a 3-income tax return
Immediately you need to get 3-NDFL forms. Here's how you can do it:
- Download from the Internet;
- Buy in a special form store;
- Take in the tax itself.
You can download the declaration forms at these links:
It should be borne in mind that the forms of declarations are constantly being modified, but partial mismatches in the numbering of paragraphs and other trifles are not critical.
Actually, there are quite a few pages (dozens) in the 3-NDFL tax return, but for us, motorists, thank God, we need only six. Too many? I agree, but there is nothing to be done, as Fedya said: "the law is the law."
Sheets are these:
- The title section (it goes on two pages);
- Section "A";
- Section "E";
- Section No. 1;
- Section No. 6.
Let's fill them out. Do not be afraid, the tax inspector is not so terrible as he is painted!
Fill in the title section
In this section you enter all sorts of general data about yourself.
Let's start.
Fill in the first page of the title page
1) At the very top in the box with the squares “INN” enter your identification number. Each digit or letter must have a separate box! If for some reason you have any difficulties with the TIN, then you can find it out here at this link:
7) In the line “Taxpayer Information” we put the code of Russia (643) and the code of the taxpayer category. In our case, you are an individual and we set the code for it to 760.
8) Below, fill in your personal data in the appropriate fields: address, passport information, phone, etc. - this will not cause you any difficulties. The only thing in the "Taxpayer Status" field is one - this means that you are a citizen of the Russian Federation.
Also, in the field behind the zip code, you need to put the region code. Not everyone knows him and here is a link to a list with all these codes:
9) After that, in the necessary fields indicate how many pages your declaration has been drawn up and how many pages of additional documents there are. In order not to be mistaken, it’s better to put this all in the last place.
10) Then there are two subsections. You don’t need the right one, but in the left put the unit (if you submit the ND personally), last name, first name, middle name with date and your signature. And if someone submits ND for you, then put a deuce, enter the data of the authorized person and the corresponding trust document.
Fuh! The first page of the title section is full. We pass to the second. The second page contains duplicate and more detailed data about you as a taxpayer.
Fill the second page of the title page
1) As on the first page, write “INN”, put the serial number of the page (002), and also write the name with the initials. The surname here can already be written in ordinary words, and not in letters, only not in doctor's handwriting, of course.
2) In the first box, put the unit - this means that you really pay something to the state in fact.
3) Then write the budget classification code (BSC) (bureaucrats-clerks have one) and for our case it is as follows:
18210102030011000110.
4) Then comes the OKTMO code (previously OKATO) according to the place of residence. What kind of beast is this? Well, it is long ("The All-Russian Classifier of the Objects of Administrative-Territorial Division") and uninteresting. But who wants to wrap his mind in a paper clip, here is the link.
And we are more interested in where to get it, this code. Guess where? That's right - again at the caring Federal Tax Service.
In general, the Federal Tax Service in this regard is probably a favorite in the Russian Federation. Still - such a necessary thing for everyone! Here is a link to all our tax services, maybe someone else will come in handy.
6) At the end of the page you write your last name again, sign and date.
That's all, with the second page finished. A little easier and faster, as I promised. But we still have as many as 4 pages ahead, so don't relax!
Fill the section "A"
In this A-Section you will need to enter data about the money that you had from selling the car. Additional documents here will be the sales contract (DKP), and if the car is not sold for the first time, then it is advisable to two DKP (by which you bought and by which you sold).
I talked about the need to save all DCTs, re-read them just in case.
1) At the top, as usual, write the TIN, last name with initials and page number (003).
2) Then in the field, under the code "001", we write "13" - this is your tax rate of 13%, the standard for such cases.
3) Then, in the paragraphs under the code from “010” and “030”, indicate the data of your buyer: his last name, first name, middle name and TIN.
4) In paragraph "040" write the entire amount of income that will be taxed.
5) In paragraph "050" write down the amount that will be taxed in your case. By default, this is minus 250 thousand rubles.
6) And in paragraph "060" put, finally, the calculated amount of your tax. This is 13% of the amount that you indicated in the last paragraph. By the way, you can calculate the percentage of the amount here on this service.
7) In points from "070" to "100" in our case nothing is written.
8) In paragraph "110" once again write down the amount of taxation received as final.
9) At the end, last name, list, date.
We fill the section "E"
Section "E" indicates all the discounts and deductions that are due to you from the state.
1) Fill the cap and the last paragraph as standard.
2) We begin to enter the data from points "110" and "120", but do not touch all the previous ones. In paragraph "110" write the entire amount of income from the sale, if you want to use the discount deducting 250 thousand rubles.
3) In paragraph "120" the deduction is written within 250 thousand
4) If you want to go the other way and use the discount calculated from the amount of your expenses when purchasing a car, in paragraph “130” indicate what income you received when selling it (if it was at all).
5) Here, in paragraph "140", you need to write the amount confirmed by your DCT (or other document) for which you bought a car.
That is, the points "110" - "120" and "130" - "140" are two options from which you can choose the one that suits you best. By what criteria is the tax calculated, I told in an article about.
6) In paragraphs "150" and "160" the sum of what is indicated in paragraphs "110" - "120" and "130" - "140", respectively, is recorded.
7) If you used the second option (paragraphs "130" - "140"), then in paragraph "190" write the total amount of deduction from paragraph "160".
That's all with the "E" section. We pass to sections No. 1;
Section No. 1
It summarizes the tax calculation according to sections "A" and "E".
1) In paragraph “010” write down the total tax amount (from paragraph “110” of section “A”), and the same in paragraph “030” of this section.
2) In paragraph “040” we enter the data from paragraph “090” of section “E”.
3) In paragraph "050" make a deduction of amounts: from paragraph "030" subtract paragraph "040". In other words, you deducted preferential amounts from income. As a result, you get the amount called the "tax base". It is from it that the final personal income tax for our case is calculated.
4) Now, in paragraph “060”, from this previous number (tax base), calculate 13% (use the service) - this is the amount of tax that the state needs to pay. Duplicate the same amount in paragraph "110".
On this Section No. 1 is filled. We pass to the following.
Section No. 2
It's all very simple. This is the final result page.
1) In item “010” write down the value “01”.
2) In paragraph “020”, add the BSC from the second section of the Title section:
18210102030011000110.
3) In paragraph "030" we duplicate the code of the Federal Tax Service Inspectorate (KTR) from the first section of the Title section (paragraph No. 6 in my article).
4) In paragraph “040” write the final amount of personal income tax (PIT) from Section No. 1 (paragraph “110”).
All! Tax return completed. Yes, this is a difficult matter, I will not hide. And what other options do car owners have in this regard? Some are.
Other options for filling out a tax return
You can fill out a tax return online. And even a little blood, but in this case you have to fork out for an amount of 400-600 rubles, or maybe more. There are a lot of services providing such services, for example, this VerniNalog or this Tax.
For some, it will probably be more convenient and cheap to use them, but it’s already like someone. You can use, of course, the offline services of knowledgeable people, but it will be very expensive there. As an option, it’s quite realistic to ask to fill out the declaration of some small employee of the tax itself for an acceptable fee.
The tax service itself also provides free online service for people to prepare declarations through their personal account. But in order to use this service, “offline authorization” is required.
That is, you need to physically visit any branch of the Federal Tax Service of the Russian Federation with personal documents (excluding the place of your registration) and get a password for online access.
There is still a way to compile 3-personal income tax using the special program "Declaration", which can be downloaded from the official website of the Federal Tax Service.
There you can download a description of this software and installation instructions.
This method is also not very simple and requires many special explanations, which are best obtained visually by watching this video clip with a video instruction:
In addition, the FTS website has a good tax return brochure, which you will also find useful to read.
This is where I end the article and I think that many of you will be able to independently and correctly fill out the tax return, and if not, at least they will approximately know the order of all actions.
Personal experience
Six months ago, it was also necessary for me to submit a declaration. Did this for the first time. After reading the information on the Internet, I realized that filling out the form by hand is tin. Therefore, I was looking for how to fill out online. On the website of the Federal Tax Service, I downloaded the Declaration program, and I also took instructions there. As a result, I did not have any particular difficulties. But there was a jamb.
I did not put a number in one place, because I thought that I did not need it. This was reported to me by the girl who accepted my declaration. Well stunned, I thought. I will have to go back home, make changes, go to the next store to print, then again go fifteen stops before the tax ... But, fortunately, it didn’t work out that way.
They have a PC in their room, where you can open a file from a USB flash drive and make changes to it and print it there. Service! True, the paper ended in the printer, I had to ask where it can be taken, they called the cabinet number, came there, described the situation, they gave me paper, I returned, inserted it and ... did not print it.
For some reason it wasn’t printed) I went back to the office where I took the paper, described a new situation, they informed their master about computers. As a result, uncle the computer technician fixed everything. It didn’t work out perfectly, but still better than going back)
By the way, the file from the Declaration program is not always printed out, since not everyone has the Declaration program, with which the file is opened.
- Before filling out the tax return, your passport data, identification code, DCT and car passport should be at hand. It is better to write them on a separate sheet of paper so that all the data is in one place.
- There is a rule according to which, if you are not an individual entrepreneur, it is not required to indicate an identification code in the ND. But still it is advisable to prescribe it if you are a simple individual.
- It is best to compile a ND at the tax office where you can get the right advice on the spot.
Conclusion
In conclusion, I want to say that a beginner will definitely encounter some difficulties when filling out 3-NDFL documentation. But if you prepare for this in advance, then you can help your friends and acquaintances yourself, and even earn a little extra money.
And how did you fill out the declaration? What problems did you have and how did you solve them? Tell us about it in the comments. And I and the rest will be interesting and useful. If I like the text, I’ll supplement them with an article indicating your authorship
Let's digress. Have you watched the Star Wars movie? Remember the sounds when shooting a weapon? This bird does the same. She has it by nature:
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See you, friends, and may your roads always be successful!