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This instruction has been compiled for those who decided to save their personal time and arrange their social (treatment, training) or property deduction(for the purchase of an apartment, room or house) via the Internet.
For these purposes, the tax office has created a personal account, in which you can submit your declaration online, confirming the data indicated in it with scanned copies. required documents... Where and how to do it correctly? Read about this and much more below.
Step-by-step instructions for sending a declaration and return request Money
Step 1
First of all, you need to go to the website of your personal account tax service: https://lkfl.nalog.ru/lkfl/login
- You must contact any Federal Tax Service. You must have your passport and your TIN with you (you can copy or original). If you apply to the tax office at the place of registration, then 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 # 3 in the picture). True, if you confirmed your account through the mail of Russia (that is, the login and password were sent by mail), then 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 make a repeated "identity confirmation", you can find one by following the link on the official website: https://esia.gosuslugi.ru/public/ra. This will require the original SNILS and a passport. After "identity confirmation" you can use your account to enter your personal account.
Step 2
Having entered your personal account, the first thing you need to do in order to be able to issue a tax deduction through your personal account: get a verification key certificate electronic signature... 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.
Step 3
Step 4
On the key creation page, you choose one of three methods, their differences can be seen by clicking on the question marks on the opposite of the corresponding option:
- The electronic signature key is stored in the secure system of the Federal Tax Service of Russia (recommended);
- The electronic signature is stored on your workstation;
- Registration of an existing qualified signature
Step 5
Step 6
We check the filled in data (certificate details). If everything is specified correctly, then we generate a password in accordance with the requirements and click send a request.
Step 7
Within 10-15 minutes, the signature will be generated.
Try refreshing the page after a while. As a result, you should have a green jackdaw and an inscription: Electronic signature certificate has been 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 the given time passed and you are still in the process of formation, so you need to contact the support service ().
Step 8
Next, go to the section: Life situations.
Step 9
Selecting a section: Submit a 3-NDFL declaration.
Step 10
We are now on the fill and submission page tax return 3-ndfl. Next, we are given 2 options:
- fill in new declaration online (button number 1).
- send the generated declaration (button # 2).
Since in our case the file is prepared in the program for the declaration 2017 in xml format, we choose: send the declaration completed in the program. Also on this page you can go to the page where you can download the declaration program (button number 3).
Step 11
We choose the year we need. Next, click to select the file, on the computer go to the section where we have saved the declaration file in XML format previously prepared in the program (the name starts NO_NDFL _ ***). Next, click open and OK.
Step 12
Now our declaration is uploaded to the site and the personal account has determined it.
Step 13
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 an apartment, so you will need to upload the relevant documents. For each document, we need to click the button: attach b document.
Step 14
- The total volume of attached documents should not exceed 20 megabytes,
- The size of one document should not be more than 10 megabytes (if it is necessary to reduce the size of the document, for example pdf, then you can use this service https://smallpdf.com/ru/compress-pdf or any other).
- Allowed formats: .jpg, .tiff, .png, .pdf
- For each document, you need to write a description, from the category: TIN, Agreement of training, Agreement of purchase and sale of an apartment, etc. After attaching the file, adding a description, click: save.
Step 15
After we have added all the documents. At the bottom of the country, we enter the password from our signature, which we formed together with the signature on (look). Enter the password, press the button: confirm and send.
Step 16
When you go to the messages tab, you can see the entire history of your workflow, including the last message sent - 3 personal income tax declaration. You can click on it. Going into it, you can see:
- Status: immediately after sending it becomes: Created => Accepted => Registered => Under consideration;
- The tax authority that carried out 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 it can take 24 hours).
In case your registration process does not move, I recommend calling the tax office. Provided that 3 business days have passed since the date of dispatch.
Step 17
If you want to check what is happening with your declaration, in what form it reached the IFNS, then you need to go to the section: Submit a 3-NDFL declaration(look). Below you see the section: my declarations where you can see all the declarations you have 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;
- The date of its registration;
- And also add additional documents(in case you forgot something, or you got a call from the tax office and asked to add).
An example of a successfully passed office audit
How to understand that the test has been passed and you can count on a deduction? In the message section on the day of the end of the audit, you will receive a message from the tax authority: Information on the course of the office tax audit according to declaration No. *******.
By clicking on the check we need, we get to the menu, where detailed information on the check is indicated:
- Registration number of your declaration
- Cameral inspection status
The amount of tax to be refunded from the budget (Confirmed by the tax authority) - this amount must correspond to what was indicated in your declaration. In cases where this amount does not correspond to the amount declared in 3-ndfl, before sending an application with the details, I recommend contacting your tax office at the place of registration.
This is how we sent our tax return without going to the tax office and wasting no time in the queue.
Also, in your personal account, you can send an application with the details, according to which the tax authorities will transfer the funds due to you.
Submitting an application with details for a tax refund
After your check is complete, you can: form an application for a refund... To do this, you need to go to the section: My taxes=> in the "Overpayment" section, click the button: Dispose of.
Go to the section: Life situations =>Dispose of overpayment.Since we cannot dispose of the "overpayment" without disposing of arrears on other types of tax, we will begin the formation of an application from this section, then continue filling out our document by clicking "Confirm". ( Attention! This "overpayment" for transport or any other type of tax has nothing to do with your deduction, and if you have a car tax debt, it will not be covered from the amount of your deduction
).
We fill in the application. Your task is to fill in the section: Return funds to a bank account... Pay attention to the amount.
To fill out you need:
- BIK Bank;
- Full name of the bank;
- Your account number (This is not a card number, but the number of your account card or savings book).
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 click the button: Save as PDF... In this particular case, we get several statements, since there is a statement of offset transport tax and 2 applications for a refund for income tax (our deduction was divided into 2 amounts, since in the declaration we had previously formed, we had 2 sources of OKTMO where we paid personal income tax).
After you have viewed the document, you need to enter the password for your key certificate, which we generated in (look)) and click send.
After sending the application, you will see a notification window: “Application sent”. There will be a link to the section: Posts where all the information about your applications 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 document flow of the tax office. By clicking on any application, you can see its status.
In this case, the status should be: Sent by... You can also view the sent document again. In this message, the status will change (then it will become: Registered, and after the transfer of funds: Executed)
Everything. Your declaration and application are ready and sent. Pursuant to article 78 Tax Code from the moment of submitting the application, within 10 working days, the tax authority makes a decision on your application after its registration. After making a decision, you will see your application in the list (information on decisions for refund), within 30 working days from the date of the decision, funds will be received according to your details.
Almost all individuals - residents of the Russian Federation - are payers of personal income tax. Non-residents will also be payers of personal income tax if the sources of their income are located in the territory Russian Federation... Personal income tax is subject to wage employees, dividends, income from the sale of expensive property and other economic benefits in cash and in kind.
Personal income tax is one of the few taxes for which taxpayers have the right not to submit a declaration to the fiscal service. In some cases, a declaration in form No. 3 of personal income tax (or, more simply, a declaration of 3 personal income tax) is provided by a taxpayer in tax authorities in others, no. We will tell you in this article about when an individual, including an entrepreneur, needs to submit a 3-NDFL declaration, when this can be avoided, how it is filled out and in what time frame it is submitted.
When and by whom the 3 personal income tax declaration is submitted
Not in all cases the employee of the fiscal service will accept the declaration provided by the taxpayer. Acceptance of documents to a citizen will be denied in the following cases:
- non-presentation by the taxpayer, when submitting the declaration, to the employee of the tax authority, an identity document,
- failure of the taxpayer's authorized representative, when submitting the declaration, to an employee of the tax authority, documents confirming his authority,
- submission of a declaration of 3 personal income tax not in the prescribed form,
- the absence in the tax declaration of the signature of the taxpayer or his representative, if the declaration is submitted in paper form,
- the absence of a legally required enhanced qualified electronic signature in case of filing a declaration via the Internet.
- submission of a declaration not in tax office, which is responsible for the adoption of the declaration.
Deadlines for submitting a 3-NDFL declaration
The deadline for submitting the 3 personal income tax declaration is April 30 of the year following the reporting year. An exception is provided for foreign citizens working on the basis of a patent and persons claiming tax deductions.
Accordingly, a voluntary personal income tax return is submitted for the purpose of obtaining a tax deduction. Taxpayers claiming tax deductions (other than the standard ones provided by the employer) can file a 3-NDFL tax return at any time.
The 3-NDFL declaration form can be downloaded from the website.
Video - "Filling out the 3 personal income tax declaration"
It is now possible to file a personal income tax return - 3-NDFL, without getting up from a computer, via the Internet. Such a service is available on the government services portal www.gosuslugi.ru and in the taxpayer's personal account on the FTS website. In this case, the declaration can be filled out 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 sign the declaration you submitted. However, it should be much easier. For taxpayers who sent electronic declarations, inspections usually have a separate window, so you probably won't have to queue.
In order to file a tax return via the Internet, on the main page of the portal of public services, select the section "Taxes and fees" - "Submission of a tax return". What does it look like home page of this site can be seen in the picture below.
How to submit a 3-NDFL declaration via the Internet
In order to pass 3-NDFL via the Internet, you will need the "Legal entity taxpayer" program, tk. it has the ability to upload a 3-NDFL declaration to in electronic format... The 3-NDFL Declaration program, described in the same section, to fill out 3-NDFL, is much easier and suitable for the case if you just need to print the declaration. In order to unload the declaration in a special electronic format, you need the program "Taxpayer LE".
Submit your 3-NDFL tax return online at the government services portal.
After submitting the tax return through the portal www.gosuslugi.ru, your application will be assigned a unique number, which must be reported upon your personal appeal (or your authorized representative) to the tax office for the submission of the 3-NDFL declaration as a priority.
Wait for confirmation of the receipt of the tax return in electronic form by the tax authority. The status of the sent document can be checked in the "personal account".
Submit the 3-NDFL declaration drawn up on paper with the mark "previously submitted through the Public Services Portal" to the tax office of your choice in your application, attaching the received unique application number.
Find on the page that opens the subsection "Receiving a tax return on personal income tax", and choose a convenient way for you to submit a 3-NDFL declaration - 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 RF, abbreviated SNILS. To receive a password, you will need to specify your SNILS numbers and TIN. INN - individual number taxpayer, issued by the Federal Tax Service.
Who must fill out the 3-NDFL declaration
Who must file a 3-NDFL tax return? Individual entrepreneurs must declare their income; private notaries and other citizens in private practice; persons who received income from other individuals who are not tax agents under contracts of a civil law (including under contracts of lease, lease of property; persons who have received income from the sale of any property belonging to them by right of ownership; citizens of Russia who have received income abroad; persons who have received any other income with who have not been withheld by tax agents (for example, in the case of non-cash payment); persons who have received winnings paid by the organizers of risk-based games.
What are the deadlines for filing a 3-NDFL declaration
Until what date do you need to submit a 3-NDFL declaration? Individuals must submit a 3-NDFL tax return to the territorial tax authority at their place of residence no later than April 30th. If you are late in filing your tax return or did not fully pay tax as a result of understating the tax base, you will have to pay a fine.
What are the penalties for late filing of the 3-NDFL declaration
What are the penalties for failure to submit a 3-NDFL declaration? Failure by a taxpayer to submit a tax declaration to the tax authority at the place of registration within the time period established by the legislation on taxes and fees entails the collection of a fine in the amount of 5% of the unpaid amount of tax payable (surcharge) on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30% of the indicated amount and not less than 1,000 rubles. (Article 119 of the Tax Code of the Russian Federation.)
Failure to comply with the procedure for submitting a tax return or its calculation in electronic form in the cases provided for by the Tax Code (for example, Article 80, clause 3 of the Tax Code of the Russian Federation) will result in a fine of 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation.)
In addition, the violation deadlines submission of a tax declaration entails the imposition of an administrative fine on officials in the amount of 300 to 500 rubles. (Article 15.5 of the RF Code of Administrative Offenses.)
How to find out if there are tax debts
You can find out about possible debts on the website of the Federal Tax Service at Personal account taxpayer. More details can be found on this site.
3-NDFL declaration 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 purchasing a home. The legislation does not limit the timeframe for a taxpayer to submit an income declaration for individuals in order to receive property and social tax deductions. Nevertheless, it should be borne in mind that the tax paid can be refunded only in connection with expenses incurred in no more than three previous years.
The Federal Tax Service has already informed all taxpayers-individuals about the start of the declaration campaign for 2017. Until April 30, 2019, you must report on the income received last year and the amount of tax due from them. In addition to ordinary citizens who sold real estate, received expensive gifts or other income not related to work, the 3-NDFL form must be submitted to individual entrepreneurs, lawyers, notaries and heads of peasant 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 by individuals who independently pay income tax without the help of agents. In addition to citizens who received some kind of income not at the place of work or sold their property, or want to issue a tax deduction, according to the norms Article 227 of the Tax Code of the Russian Federation such taxpayers include:
- individual entrepreneurs,
- lawyers who have established lawyers' offices,
- notaries conducting individual activities,
- heads of peasant farms.
Report form and deadlines
3-NDFL report for individual entrepreneurs, the form of which is approved by order of the Federal Tax Service of December 24, 2014 N ММВ-7-11 /, is the same form that is used by all other individuals. The FTS does not make any special requirements for filling it out. Moreover, entrepreneurs do not have to complete all sections of the declaration.
When does an individual entrepreneur deliver 3-NDFL? The final deadline for the completion of the declaration campaign does not depend on the status of the payer and always falls on April 30. The legislation does not provide for exceptions, but there are penalties for being late. Those entrepreneurs who decide to end the activity in accordance with the requirements Article 229 of the Tax Code of the Russian Federation must fill out a 3-NDFL declaration for incomplete year and submit it to the tax office within five working days from the date of termination of the activity.
Particular attention should be paid to the composition of the form and the procedure for filling it out:
- For individual entrepreneurs on OSNO, the following are mandatory: title page, sections 1 and 2, as well as sheet B.
- On the title page, entrepreneurs must indicate the taxpayer category "720".
You can submit the report and its attachments personally to the Federal Tax Service, send it electronically via the Internet, or send it by registered mail with a list of attachments.
What individual entrepreneurs are required to submit a personal income tax return
Not all entrepreneurs are required to report on personal income tax. This should be done only by those individual entrepreneurs who apply common system taxation. In addition, the declaration of 3 personal income tax for individual entrepreneurs on UTII is mandatory, if the entrepreneur sold property or received income from operations that do not fall under the single tax. Similarly, a certificate of 3 personal income tax for individual entrepreneurs on the simplified tax system is required 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 set out in). In this case, the individual entrepreneur on the simplified tax system receives material benefit from savings on interest, which, by virtue of the norms of the Tax Code of the Russian Federation, is not subject to taxation single tax, namely the personal income tax.
- loss of the right to application of the simplified tax system during the reporting year.
- receiving income from the sale of property as natural person, not an entrepreneur.
Zero declaration
As for the question of whether an individual entrepreneur needs to take 3-NDFL in the absence of activity, the legislation unambiguously says "yes". A similar obligation arises upon the submission of Form 3 of personal income tax at the closure of the IP. Zero declaration is not completely filled. In accordance with the Procedure approved by order of the Federal Tax Service of Russia dated December 24, 2014 N ММВ-7-11 / entrepreneurs fill out only the title page and sections 1-2 of the report.
Zero 3 NDFL for SP sample filling
pictures
Features of filling out the declaration for individual entrepreneurs in 2019
Tax authorities updated the declaration form for the 2017 report by order of 10.10.2016 No. ММВ-7-11 /... The attachments to the document and some of its sections have changed. At the same time, entrepreneurs are concerned only with innovations introduced in accordance with Federal law dated 28.11.2015 N 327-FZ. These include, in particular:
- new "Specifics of determining the tax base, accounting for losses, calculating and paying tax on transactions recorded on an individual investment account."
- new order taxation of income of individuals receiving income in the form of dividends from controlled foreign companies, including in the event of their liquidation.
The Federal Tax Service has made the necessary adjustments to the 3-NDFL form, taking into account the new calculation rules taxable base and income tax claims.
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 of the Russian Federation. All expenses reported in the report, as required, must be justified. The payer-entrepreneur, like an ordinary citizen, retains the right to use all tax deductions provided by 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 tax base Personal income tax for the paid amount of the fee. If, at the end of the year, the entrepreneur's activities did not bring income and he received losses, he does not have to pay tax, but he also does not have the right to carry forward losses to the next tax periods.
Liability for Failure to Submit a Declaration
If the individual entrepreneur does not timely submit the 3-NDFL declaration for 2017, he will bear the responsibility provided for article 119 of the Tax Code of the Russian Federation, in the form of a fine in the amount of 5 to 30% of the calculated tax amount, but not less than 1 thousand rubles. In addition, if the individual entrepreneur misses the deadline for paying the tax, he may be held liable for article 122 of the Tax Code of the Russian Federation, according to which the amount of the fine will be 20% of the amount unpaid tax... Also, in the event of a delay, the tax authorities will begin to calculate interest, up to the date of debt repayment.
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