Extract Egypt online. Egryul (unified state register of legal entities)
This instruction is written for those who decide to save their personal time and apply for their social (treatment, education) or property deduction (for the purchase of an apartment, room or house) via the Internet.
For these tax purposes, a personal account has been created in which you can submit your declaration online, confirming the data indicated in it with scan copies of the necessary documents. Where and how to do it right? Read about it and much more below.
Step-by-step instructions for sending a declaration and application for a refund
1 step
First of all, you need to go to the website of your personal account of the tax service: https://lkfl.nalog.ru/lkfl/login
- You must contact any FTS. You must have your passport and your TIN with you (you can copy or original). In case you apply to the tax office at the place of registration, it is enough to have only a passport with you.
- If you have an account on the Gosulugi service: https://esia.gosuslugi.ru/, which is confirmed in an authorized center, then you can use it to enter (Button No. 3 in the picture). True, if you confirmed your account via Russian mail (that is, the username and password were sent by mail), this may not be enough, since your account may not be complete. In order to get full access, it is enough to contact the center where you can do a second “identity confirmation”, you can find one by the link on the official website: https://esia.gosuslugi.ru/public/ra. To do this, you need the original SNILS and a passport. After the "confirmation of identity" you can use your account to log into your personal account.
2 step
Entering your personal account the first thing you need to do to be able to apply for a tax deduction through your personal account: get a certificate of an electronic signature verification key. With this key, you will sign a set of documents that you attach to.
To do this, in the upper right corner, click on: your profile.
3 step
4 step
On the key creation page, you choose one of three methods, their differences can be seen by clicking on the question marks against the corresponding option:
- The electronic signature key is stored in the secure system of the Federal Tax Service of Russia (recommended);
- An electronic signature is stored on your workstation;
- Registration of an existing qualified signature
5 step
6 step
We check the completed data (certificate details). If everything is specified correctly, then we create a password in accordance with the requirements and click send request.
7 step
Within 10-15 minutes, a signature will be generated.
Try refreshing the page after some time. As a result, you should see a green daw and the inscription: Electronic Signature Certificate Successfully Issued. This attribute is a confirmation that the signature has been generated and can be used for work. In some situations, it takes 24 hours to create a signature, if this time has passed and you are still in the process of forming, then you need to contact support ().
8 step
Next, go to the section: Life situations.
9 step
Select the section: Submit a 3-personal income tax return.
10 step
Now we got to the page for filling out and submitting a 3-personal income tax return. Next, we are provided with 2 options:
- fill out a new online declaration (button No. 1).
- send the generated declaration (button No. 2).
Since in our case the file is prepared in the program declaration 2017 in xml format, then we select: send a declaration filled in the program.Also on this page you can go to the page where you can download the declaration program (button No. 3).
11 step
Choose the year we need. Next, we click to select a file, on the computer we go to the section where we have saved a file prepared in the program in XML format (the name begins NO_NDFL _ ***). Next, click open and OK.
12 step
Now our declaration is uploaded to the site and your personal account has determined it.
13 step
All our declaration has been uploaded, now we need to add the necessary supporting documents. The list of documents for each deduction is different (the list for each type is by reference, or). In this case, we draw up a deduction for the apartment, so you need to load the relevant documents. For each document we need to click a button: attach l document.
14 step
- The total volume of attached documents should not exceed 20 megabytes,
- The size of one document should not exceed 10 megabytes (if you need to reduce the size of the document, say pdf, then you can use this service https://smallpdf.com/en/compress-pdf or any other).
- Allowed formats: .jpg, .tiff, .png, .pdf
- For each document you need to write a description, from the category: TIN, Training Agreement, Apartment Sale and Purchase Agreement, etc. Attaching the file, adding a description, click: save.
15 step
After we have added all the documents. At the bottom of the country we enter the password for our signature, which we formed together with the signature on (look). Enter the password, press the button: confirm and send.
16 step
When you go to the message tab, you can see the entire history of your workflow, including the last message sent - 3 personal income tax return. You can click on it. Going to it, you can see:
- Status: immediately after sending it becomes: Created \u003d\u003e Accepted \u003d\u003e Registered \u003d\u003e Under review;
- The tax authority that performed the registration;
- Date and time of registration
- Attachments in the sent package.
- Processing history.
- The number and date of registration of the declaration (usually all this data appears within 15 minutes, but may take 24 hours).
If your registration process is not moving, I recommend that you call the tax. Provided that 3 working days have passed from the date of shipment.
17 step
If you want to check what is happening with your declaration, in what form it reached the tax authorities, then you need to go to the section: Submit a 3-personal income tax return (look). Below you see the section: my declarationsin which you can see all the declarations you sent. You can click on the declaration number and see its details.
By clicking on the number you can see:
- The unique registration number of your declaration;
- Date of registration;
- And also add additional documents (in case you forgot something, or they called you from the tax and asked to add).
Example of a successful desk audit
How to understand that the test has passed and you can count on a deduction? In the message section on the day the audit ends, you will receive a message from the tax authority: Information about the progress of a desk tax audit according to declaration No. *******.
By clicking on the verification we need, we get to the menu where detailed information on the verification is indicated:
- Registration number of your declaration
- Office Check Status
The amount of tax to be refunded from the budget (Confirmed by the tax authority) - this amount should correspond to that indicated in your declaration. In cases where this amount does not match the declared 3-personal income tax, before sending an application with details, I recommend contacting your tax office at the place of registration.
This is how we sent our declaration without going to the tax office and without wasting time in the queue.
Also in your personal account you can send an application with the details for which the tax will transfer the money owed to you.
Filing an application with tax refund details
After your verification is complete, you can: generate a return application. To do this, you need to go to the section: My taxes \u003d\u003e in the "Overpayment" section, click the button: Straighten out.
Go to section: Life situations =>Overpay.Since we can dispose of the “overpayment”, we cannot dispose of arrears of other types of tax, we will begin to formulate a statement from this section, then we must click “Confirm” to continue filling out our document. ( Attention! This “overpayment” for transport or any other type of tax is not related to your deduction in any way, and if you have a debt for a car tax, it will not be covered from the amount of your deduction
).
Fill out the application. Your task is to fill out the section: Return funds to a bank account. Pay attention to the amount.
To fill out you will need:
- BIC Bank;
- Full name of the bank;
- Your account number (This is not a card number, but a card account number or a savings book number).
After filling in the details and checking the amount, click: Confirm.
In this section you can view the documents you have just generated. To view you need to press the button: Save as PDF. In this particular case, we receive several statements, as there is a statement on the offset of the transport tax and 2 applications for the return on income tax (our deduction was divided into 2 amounts, since in the earlier declaration we had 2 sources of OKTMO where we paid personal income tax).
After you have viewed the document, you need to enter the password of your key certificate, which we generated in (look)) and click send.
After sending the application, you will get a notification window: "Application has been sent." There will be a link to the section: Messageswhere all the information about your statements will be. ( Attention! Applications are processed within 30 days from the date of registration).
This section contains all your messages, below you can see how your statements look in the electronic tax document flow. By clicking on any application, you can see its status.
In this case, the status should be: Sent. And also you can once again view the sent document. In this message, the status will change (then it will become: Registered, and after the transfer of funds: Executed)
All. Your declaration and statement are ready and sent. In accordance with Article 78 of the Tax Code, from the moment of filing an application within 10 business days, the tax authority makes a decision on your application after its registration. After making the decision, you will see your application in the list (information on the decision to return), within 30 business days from the date of the decision, your funds will be received.
Almost all individuals - residents of the Russian Federation - are personal income tax payers. Non-resident taxpayers will also be non-residents, if their sources of income are located on the territory of the Russian Federation. Individual income tax is imposed on wages of employees, dividends, income from the sale of expensive property and other economic benefits in cash and in kind.
PIT is one of the few taxes for which taxpayers are entitled not to submit a declaration to the fiscal service. In some cases, a declaration in the form No. 3 of personal income tax (or more simply declaration 3 of personal income tax) is provided by the taxpayer to the tax authorities in others - no. About when an individual, including an entrepreneur, needs to submit a 3-personal income tax declaration, when this can be avoided, how it is filled out and how soon it is submitted, we will tell in this article.
When and by whom is personal income tax return 3 filed
Not in all cases, the fiscal officer will accept the declaration submitted by the taxpayer. The citizen will be refused to accept documents in the following cases:
- failure by the taxpayer, upon delivery of the declaration, to the employee of the tax authority, of an identity document,
- failure to provide the taxpayer with a fiduciary, upon delivery of the declaration, to the tax authority employee, documents confirming his authority,
- submission of declaration 3 of personal income tax not in the established form,
- the absence in the tax return of the signature of the taxpayer or his representative, in the case of the presentation of the paper form,
- the absence, required by law, of an enhanced qualified electronic signature in case of filing a declaration on the Internet.
- submission of the declaration not to the tax office, the competence of which includes the acceptance of the declaration.
Deadlines for submitting a 3-personal income tax return
The deadline for the submission of PIT declaration 3 is April 30 of the year following the reporting one. An exception is provided for foreign citizens working on the basis of a patent and persons applying for tax deductions.
Accordingly, a tax return on personal income tax is submitted voluntarily with the aim of obtaining a tax deduction. Taxpayers applying for tax deductions (other than the standard ones that are provided by the employer) can file a 3-personal income tax return at any time.
The 3-NDFL declaration form can be downloaded from the website.
Video - “Filling the declaration of personal income tax 3”
You can now file a tax return on personal income tax - 3-NDFL, without getting up from your computer, via the Internet. Such a service is available on the portal of public services www.gosuslugi.ru and in the personal account of the taxpayer on the website of the Federal Tax Service. In this case, the declaration can be completed on a computer and sent to the tax office via telecommunication channels using the Internet. True, you still have to come personally to the tax office in order to put a signature on your return. However, this should be substantially simpler. For taxpayers who have submitted electronic declarations, there is usually a separate window in the inspections, so you probably will not have to queue.
In order to file a tax return via the Internet, on the main page of the public services portal, select the section "Taxes and Fees" - "Filing a Tax Return". What the main page of this site looks like can be seen in the figure below.
How to file a 3-personal income tax return online
In order to pass 3-NDFL via the Internet, you need the program "Taxpayer YUL", because it has the ability to upload the 3-NDFL declaration in electronic form. The 3-NDFL Declaration program described in the same section filling out 3-NDFL is much simpler and is suitable for the case if you just need to print the declaration. In order to upload its declaration in a special electronic format, the program "Taxpayer YUL" is needed.
Submit your 3-NDFL tax return online on the government services portal.
After submitting the tax return through the www.gosuslugi.ru portal, your application will be assigned a unique number, which must be reported upon your personal appeal (or your authorized representative) to the tax office in order to submit the 3-NDFL return as a priority.
Wait for confirmation of the receipt of the tax return electronically to the tax authority. The status of the sent document can be checked in the "personal account".
Submit your 3-NDFL declaration to the tax office of your choice in the application, drawn up on paper with the mark "previously submitted through the State Services Portal", enclosing the received unique application number.
Find on the page that opens the subsection "Accepting a Tax Return on Personal Income Taxes" and choose the method of submitting a 3-NDFL declaration convenient for you - in person, by mail or via the Internet. To order the corresponding service on the portal, you must have a username and password. The login is the insurance number of the individual personal account of the insured person issued by the Pension Fund of the Russian Federation, abbreviated SNILS. To obtain a password, you will need to indicate your SNILS and TIN numbers. TIN - an individual taxpayer number issued by the Federal Tax Service.
Who should fill out the 3-personal income tax return
Who should file a 3-income tax return? Incomes of individuals must be declared by individual entrepreneurs; private notaries and other private practitioners; persons who received income from other individuals who are not tax agents under civil law contracts (including under contracts for the rental, lease of property; persons who received income from the sale of any property belonging to them by right of ownership; Russian citizens who received income abroad; persons who received any other income from which tax was not withheld by tax agents (for example, with a non-monetary form of payment); persons who received winnings paid by the organizers of risk-based games.
What are the deadlines for submitting a 3-personal income tax return
By what date is it necessary to file a 3-personal income tax return? Individuals must submit a tax return in the form of 3-NDFL to the territorial tax authority at their place of residence no later than April 30. If you are late in filing a return or have not fully paid the tax as a result of understating the tax base, you will have to pay a fine.
What are the penalties for late submission of a 3-personal income tax return
What are the penalties for failure to submit a 3-personal income tax return? Failure by the taxpayer to submit a tax return to the tax authority at the place of registration established by the legislation on taxes and duties entails a penalty of 5% of the unpaid tax amount payable (surcharge) on the basis of this declaration for each full or incomplete month from the day established for its presentation, but not more than 30% of the specified amount and not less than 1,000 rubles. (Article 119 of the Tax Code of the Russian Federation.)
For non-observance of the procedure for submitting a tax return or its calculation in electronic form in cases provided for by the Tax Code (for example, Article 80 paragraph 3 of the Tax Code of the Russian Federation), a fine of 200 rubles is imposed. (Article 119.1 of the Tax Code of the Russian Federation.)
In addition, violation of the deadlines for submitting a tax return entails the imposition of an administrative fine on officials in the amount of 300 to 500 rubles. (Article 15.5 of the Code of Administrative Offenses of the Russian Federation.)
How to find out if there are tax debts
You can find out about possible debts on the website of the Federal Tax Service in the personal account of the taxpayer. More information can be found on this site.
3-income tax return and social tax deductions
Individuals have the right to file a declaration in order to receive a refund from the budget, for example, in the case of housing acquisition. The legislation does not limit the time period for a taxpayer to file a declaration of personal income for receiving property and social tax deductions. Nevertheless, it should be borne in mind that the tax paid can be returned only in connection with expenses incurred in no more than the previous three years.
The Federal Tax Service has already informed all individual taxpayers about the start of the 2017 declaration campaign. Until April 30, 2019, it is necessary to report on income received last year and the amount of tax due on them. In addition to ordinary citizens who sold real estate, received expensive gifts or other income not related to work, form 3-NDFL must be handed over to individual entrepreneurs, lawyers, notaries and heads of farms. In our material we will talk about how and in what time frame it needs to be done, as well as about the innovations in the report.
The declaration in the form of 3-NDFL must be submitted to individuals who independently pay income tax without the help of agents. In addition to citizens who received some kind of income outside the place of work or sold their property, or wish to file a tax deduction, according to the norms articles 227 of the Tax Code These taxpayers include:
- individual entrepreneurs,
- lawyers who have established law offices,
- individual notaries
- heads of peasant farms.
Report form and deadlines
Report 3-NDFL for individual entrepreneurs whose form is approved by order of the Federal Tax Service dated 12.24.2014 N MMV-7-11 /, is the same with the form that is used by all other individuals. The Federal Tax Service does not present any special requirements for its completion. Moreover, entrepreneurs do not have to fill out all sections of the declaration.
When does an IP pass 3-NDFL? The deadline for the completion of the declaration campaign does not depend on the status of the payer and always falls on April 30th. The legislation does not provide for exceptions, but there are penalties for being late. Those entrepreneurs who choose to complete their activities in accordance with the requirements articles 229 of the Tax Code must fill out a 3-NDFL declaration for an incomplete year and submit it to the tax within five business days from the date of termination of activity.
Particular attention should be paid to the composition of the form and the procedure for filling it out:
- For sole proprietors at OSNO, the following are mandatory: title page, sections 1 and 2, as well as sheet B.
- On the title page, entrepreneurs should indicate the tax payer category “720”.
You can submit the report and its annexes personally to the Federal Tax Service, send it electronically via the Internet, or send it by registered mail with a list of investments.
Which entrepreneurs are required to submit an income tax return on individuals
Not all entrepreneurs are required to report on personal income tax. This needs to be done only for those entrepreneurs who apply the general taxation system. In addition, the declaration of personal income tax 3 is mandatory for FE on UTII, if the entrepreneur sold the property or received income from operations that do not fall under a single tax. Similarly, reference 3 NDFL is required for individual entrepreneurs on the simplified tax system in the event of some situations. These include, in particular, the following cases:
- the entrepreneur received an interest-free loan from a third-party organization, provided that there are no other transactions with this organization (the situation is described in). In this case, the individual entrepreneur on the USN receives material benefits from savings on interest, which, by virtue of the provisions of the Tax Code of the Russian Federation, is subject to taxation not by a single tax, but by personal income tax.
- loss of the right to use STS during the reporting year.
- income from the sale of property as an individual, not an entrepreneur.
Zero Declaration
Regarding the question of whether it is necessary to pass IP-3-NDFL in the absence of activity, the legislation unanimously says "yes." A similar obligation arises upon the submission of form 3 personal income tax at the closure of IP. Zero declaration is not fully completed. In accordance with the Procedure approved by order of the Federal Tax Service of Russia dated 12.24.2014 No. MMV-7-11 / entrepreneurs fill out only the title page and sections 1-2 of the report.
Zero 3 personal income tax for individual fill sample
pictures
Features of filling out a declaration for individual entrepreneurs in 2019
For the report for 2017, tax officials updated the declaration form by order of 10.10.2016 No. MMV-7-11 / . The appendices to the document and some of its sections have changed. At the same time, entrepreneurs are only concerned with innovations introduced in accordance with the Federal Law of November 28, 2015 N 327-ФЗ. These include, but are not limited to:
- the new “Features of determining the tax base, accounting for losses, calculation and payment of tax on operations recorded on an individual investment account”.
- a new taxation procedure for the income of individuals receiving dividend income from controlled foreign companies, including in the event of their liquidation.
The Federal Tax Service has made the necessary adjustments to form 3-NDFL taking into account the new rules for calculating the tax base and the requirements for income tax.
In general, the calculation of the tax base of income and expenses of individual entrepreneurs is determined taking into account the norms of Chapter 25 of the Tax Code. All expenses indicated in the report, as required, must be justified. The payer-entrepreneur, like an ordinary citizen, retains the right to use all tax deductions provided for in Chapter 23 of the Tax Code of the Russian Federation: standard, social, property, professional and investment. Entrepreneurs from Moscow, who are payers of the trade tax, can reduce the tax base of personal income tax by the amount of the tax paid. If, according to the results of the year, the entrepreneur’s activity did not bring income and he received losses, he does not have to pay tax, but he does not have the right to transfer losses to the following tax periods.
Responsibility for failure to submit a declaration
If SP does not timely submit the 3-NDFL declaration for 2017, he will be liable for article 119 of the Tax Code, in the form of a fine of 5 to 30% of the calculated tax amount, but not less than 1 thousand rubles. In addition, if an individual entrepreneur misses the deadline for paying tax, he can be held liable for article 122 of the Tax Code, according to which the size of the fine will be 20% of the amount of unpaid tax. Also, in case of delay, the tax authorities will begin to calculate a fine, up to the date of repayment of the debt.