How to fill out and when to submit a tax return under the simplified tax system? When to file a tax return for an individual.
The Government of the Russian Federation regularly reforms tax law, stimulating . This is done in order to simplify the procedure for doing business as much as possible, not only for legal entities, but also for individual entrepreneurs. The coming year 2017 is no exception, as it prepares many surprises for the IP. From January, amendments to the Federal Law regarding changes in the amount of insurance contributions to the Pension Fund, as well as an increase in the minimum wage, will come into force. With regard to the issue of reporting of individual entrepreneurs, significant changes are also coming.
The main changes in 2017 that IPs need to know about
Individual entrepreneurs applying the simplified tax regime, in 2017 they will have to submit to the regulatory authorities new form declarations. This form has changed in the spring of 2016 (from April 10). As a result, individual entrepreneurs must report in the new form already for 2016.
Business entities conducting business in the status of individual entrepreneurs and applying the UTII tax regime will also have to report to the fiscals in a new form. In 2017, individual entrepreneurs who pay a single tax on imputed income will also expect pleasant surprises. For example, individual entrepreneurs who use the labor of employees will be able to deduct from the single tax from January 1 insurance premiums made for yourself. According to information leaked to the media, a new form of the UTII declaration should appear approximately in November-December 2016. Until that time, the fiscals plan to make final changes to the report form and present it in an updated form to business entities.
Learn more about all the upcoming changes related to tax UTII declarations, individual entrepreneurs can read in the bill, which has the name "On Amendments to the Order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3 / [email protected] On approval of the tax return form for the unified tax on imputed income for certain types activities, the procedure for filling it out, as well as the format for submitting a tax return for a single tax on imputed income for certain types of activities in electronic form.
Deadlines for filing a tax return in 2017 for individual entrepreneurs
Individual entrepreneurs who conduct their business in the territory Russian Federation must comply with local laws and deadlines submit reports to regulatory authorities:
name | Deadlines for submitting reports | Content |
3-personal income tax | Until April 30 of the year following the reporting year | This declaration must be submitted by individual entrepreneurs who received income during the reporting period (year) |
Information on average population employees | Until January 20 of the year following the reporting year | All information is provided in unified form, is also important |
VAT declaration | By the 25th day of the month following the reporting period | The report is submitted to the regulatory authorities at the place of registration of an individual entrepreneur once a quarter |
Property Tax Declaration | The report is submitted for: 1st quarter, six months, 9 months - no later than the 30th day of the month following the reporting period; per year - no later than March 30 | – 2% |
OSNO Declaration | The report is submitted for: 1 quarter, half a year, 9 months, a year - no later than the 28th day of the month following the reporting period | If an individual entrepreneur calculates advance payments on a monthly basis, then the declaration must be submitted once a month, before the 28th next month |
Declaration 4-NDFL | For the month in which the income was received - within 5 days after its completion | This report is used to calculate down payments |
UTII Declaration | For the quarter - before the 20th day of the month following the completed reporting period | If the due date for submitting the report falls on a weekend or holiday, it is automatically moved to the first business day. |
USN Declaration (or Income) | For 2016 no later than April 30, 2017 | If the report is not submitted on time, then financial sanctions will be applied to violators - from 5 to 30% of the amount of unpaid taxes (calculated for each month of delay), but not less than 1,000 rubles |
How to submit a tax return for an individual entrepreneur?
The federal legislation in force on the territory of Russia determines the procedure for compiling and submitting tax reporting individual entrepreneurs to the regulatory authorities. In accordance with the regulations of the Tax Code of the Russian Federation, business entities can submit declarations in several ways:
- Personally.
- Through an official representative (an individual entrepreneur issues a power of attorney to a trustee, which is certified by a notary office), who, when submitting a report, must confirm his authority and present identification documents.
- Through mail. An individual entrepreneur must fill out the declaration form in advance, check the correctness and completeness of the data and certify the report with his signature (if any, with a seal). After that, the declaration is placed in an envelope, which also contains an inventory of investments. In the process of sending a registered letter, an individual entrepreneur must fill out a notification form, in which a representative of the regulatory authorities will sign upon receipt of correspondence.
- Through the Internet. Individual entrepreneurs using a special software, got the opportunity, without leaving the walls of their office or home, to send any reports to regulatory authorities. Also, a special service can be used for this, in which the individual entrepreneur must first register and issue Personal Area. Here, entrepreneurs can find out.
Each business entity that plans to dynamically develop its business and at the same time have good relations with regulatory authorities should remember a few rules:
- individual entrepreneurs must submit reports to the tax authority located at the place of their state registration;
- if the tax return is filed with a violation of the deadlines, then fiscal officials will apply penalties to the IP;
- any form of the report must be filled out in 2 copies (you can fill out one form, and then make a photocopy of it, on which the fiscals will put the appropriate mark), since one form will remain in the tax service, and the second must be filed in the folder with IP reports;
- if the individual entrepreneur plans to send tax return by mail, then only one copy should be enclosed in a registered letter (a receipt for sending and a notification form signed by a representative of the regulatory authorities will be confirmation of the acceptance of the report);
- if an individual entrepreneur simultaneously uses several tax regimes, then he needs to submit reports on them separately.
Advice: when compiling tax reporting, business entities can use special software, it is also allowed to fill out declarations manually.
IP reporting on the general taxation system
Today, many individual entrepreneurs continue to work on the general taxation system (needed for stores). By choosing this tax regime, business entities must pay the following taxes:
- Property tax (since 2016, it has been paid by both individual entrepreneurs and legal entities), is charged on existing real estate at a rate of 2%;
- Personal income tax (personal income tax), is charged on the income of individual entrepreneurs at a rate of 13%;
- VAT (value added tax) is calculated at the following rates: 0, 10, 18%.
After accrual and transfer to the budget tax liabilities each individual entrepreneur must fill out a report and submit it to the regulatory authorities at the place of his registration. Individuals can download any report form for individual entrepreneurs on OSNO for free on the official website of the Federal Tax Service.
Personal income tax declaration
Individual entrepreneurs applying the general tax regime must regularly pay tax on their business and submit a report in the 4-NDFL form. When filling out this declaration, IPs must indicate both the actual figures of the profit received and the data on the expected income. This is done so that the regulatory authorities can calculate individually for each entrepreneur advance payment(TC RF, article 127) and send them appropriate notices to their homes.
Advice: if an individual entrepreneur earns more than expected in the next reporting year, then he needs to re-submit a declaration, on the basis of which the fiscals will recalculate (within 5 working days).
VAT declaration
Business entities working on OSNO are obliged to pay value added tax to the budget. Starting from 2015, individual entrepreneurs submit to the regulatory authorities a new VAT declaration form, in which the following data must be indicated:
- from invoices;
- from books of purchases and sales;
- from other accounts.
Sole proprietors must submit a VAT return only in in electronic format. In the event that an individual entrepreneur submits a paper report to the regulatory authorities, penalties will be applied to him, despite the fact that the fiscals will accept the form and mark the receipt on the second copy. This procedure is regulated by the Tax Code of Russia (Article 174).
Advice: individual entrepreneurs must indicate only reliable information in VAT returns, since all reports are stored in a single data bank. Fiscals have the opportunity at any time to conduct desk audit and detect even the smallest inconsistencies.
Property tax
Individual entrepreneurs using the OSNO tax regime are required to pay property tax. The tax base will take into account real estate and motor vehicles, which are in the personal ownership of individual entrepreneurs and are used in the implementation of commercial activities.
IP reporting on UTII
Individual entrepreneurs have legal right switch to the UTII tax regime. This category of taxpayers must fill out a declaration of the established form and submit it to the regulatory authorities within the established time limits. Although the form of the new report will be published at the end of 2016, there are several nuances that entrepreneurs should be aware of:
- when filling out the declaration mechanically, business entities can use several types of ink (purple, black and blue);
- data must be entered in the appropriate columns and cells (dashes should be put in empty lines);
- when filling in the physical parameters of the cells, you must specify figures rounded to integers;
- in 2016, the coefficient K1 has a value of 1.798;
- when filling in the K2 coefficient, it is necessary to indicate the value previously specified by the local tax office;
- if a sole trader reporting period did not economic activity, he must apply to the regulatory authorities and apply for deregistration as a UTII payer.
IP reporting on the simplified tax system
Individual entrepreneurs who have switched to a simplified tax regime receive a unique opportunity not only to optimize their tax costs, but also to significantly reduce the amount of mandatory reporting. The declaration on the simplified tax system must be submitted at the end of the reporting year in one copy. The procedure for filling out the declaration is regulated by the order of the Federal Tax Service of Russia dated July 4, 2014, issued under the number MMV-7-3 / 352. In accordance with the regulations federal law, individual entrepreneurs on a simplified taxation system must submit an appropriate declaration at the place of residence, which, as a rule, is also the place of state registration.
Zero declaration individual entrepreneurs-simplifiers are submitted in the following cases:
- if there is no income in the reporting period;
- if registration activities as an individual entrepreneur have just been completed;
- if the subject of entrepreneurial activity carries out a type of activity that is of a seasonal nature.
Save the article in 2 clicks:
Each individual entrepreneur who does not want problems with regulatory authorities should take a responsible approach to the issue of accruing and paying taxes, as well as filing reports. When choosing a tax regime for themselves, a business entity should take an interest in what features and difficulties it is associated with. Many individual entrepreneurs, in an effort to optimize taxes and reduce the number of reports, deliberately switched to a simplified taxation system. Regardless of whether an individual entrepreneur is a payer of UTII, STS, OSNO or another regime, he is obliged in the established federal law deadlines to submit a declaration of the established form to the regulatory authority at the place of its registration. When compiling a report, he must indicate only reliable data that is documented.
In contact with
(4
ratings, average: 5,00
out of 5)
Everyone can submit a declaration in the form of 3-personal income tax!
The need to file a personal income tax return is common today. But not everyone knows how to do it right. Therefore, we will try to cover this issue in as much detail as possible in this article.
Standard case.
The declaration in the form 3-NDFL is a special document that must be submitted to the tax office on your own. There are two main cases in which this should be done.
1. You have become the owner of income from which you need to pay personal income tax. For example, if you sold a car or a house that you have owned for less than 3-5 years, then you are required to file a tax return based on the results of the calendar year in which the sale was made. The deadline is April 30 of the year following the year in which the transaction was made (the tax service published a list of exceptions on its official website).
2. Realization of the right to deductions from your tax. In this case, part of the sent Money in the state budget can be returned to your account. If you paid for education during the entire year - your own or close relatives - such circumstances give you the right to apply for social deduction from your tax. Bought a house - so there should be a property deduction.
professional case.
There are two circumstances when you need to take care of filling out a 2-NDFL certificate.
1. A request for a declaration was made by a subordinate. A certificate may be required in cases of transfer to another company or to provide a tax organization.
2. Personal income tax declaration
is necessary if the organization needed to withhold tax from the employee, but this could not be done. This can happen if the subordinate was given instead cash salary, for example, a commodity equivalent, and financial payments for this personal income tax year were no longer made. In such a situation, a certificate in the form of 2-NDFL before February 1 is transferred to the tax office, and also provided to the employee. Then, the employee must pay the tax himself.
Features of the return of finance.
There may be situations where you are entitled to deductions from your tax, but due to some circumstances did not use this right. For example, for the first time the months of the year since your wages deducted non-resident tax (the rate of which was about 30%). But at the end of the year, your calculations included the entire time of residence in the territory of the Russian Federation. And it so happened that their number was 183 days or more (for the time period of January 1 to December 31). In this case, you can demand a recalculation at a rate of 13%. In order to make a refund, you also need a certificate in the form 2-NDFL. You can send it to the tax authority at any time. But there are some limitations. If idle more three years you won't be able to get your tax refund back. And nothing can be done about it, such restrictions are directly provided for by law. So, in 2016, you can send a request for a refund of finances for 2013-2015.
Where to apply?
Also, a logical question may arise: which tax institution to apply to? Everything is quite simple here. Each house is assigned to one or another tax office. In the tax office that corresponds to your address of residence, and you need to contact. At the same time, where your tax from your wages was sent does not matter.
Filling out the declaration 3-NDFL.
The declaration form 3-NDFL is approved by the Federal Tax Service of Russia. In the document, you need to write only in those fields for which you have the appropriate data. Declarations are thick stacks of sheets, but there is no need to be afraid. It is almost never necessary to fill out the entire form. The declaration 3-NDFL must be present title page and the final section. Other pages - according to the situation. In cases of education expenses, the first section must be completed, as well as page E1. Nothing else is required.
Submission of the declaration 3-NDFL.
You can hand over the completed document either by mail or by hand. Also, instead of yourself, you can send a trustee, while there must be a power of attorney certified by a notary.
Thus, there is nothing difficult in filling out and submitting a tax return in the form of 3-NDFL. It is only necessary to consistently and carefully follow step by step, and in case of questions, contact specialists.
Are you sure you are submitting all reports?
And did you forget to hand over 3 personal income tax? Check if you need to hand over 3 personal income tax?
Good afternoon readers. Today I doubted that I am correctly submitting IP reports. And the thing is that my mother calls (and she, by the way, draws up and submits reports for entrepreneurs) in a panic - from her entrepreneurs who use UTII, they demand submitted 3NDFL declarations. And who demands? Specialist from the Pension Fund.
This specialist, referring to some articles of the law, says that if you do not provide us with a declaration of 3 personal income tax, then you will face a fine of 100 thousand rubles. for every year. And we began to doubt - or maybe it’s really necessary to hand over 3 personal income tax and individual entrepreneurs using special regimes.
I just haven't heard about it anywhere. So the tax code still exempts payment of personal income tax, and, consequently, the submission of reports, individual entrepreneurs using special regimes. Naturally, if the income is not received from entrepreneurial activity, then it is necessary to file a declaration and pay taxes on it.
But here the Pension Fund specialist talks about the mandatory filing of a declaration by all individual entrepreneurs. And what attitude Pension Fund has to tax returns. Even if they want to check whether individual entrepreneurs have amounts in excess of 300 thousand rubles, from which they need to pay 1%, then for special regimes this should be done not through 3NDFL, as I understand it. Probably, after all, it is the tax office that should request some supporting documents.
I open tax code Section VIII.1. SPECIAL TAX REGIME and it says
in Article 346.1
Individual entrepreneurs who are taxpayers unified agricultural tax, are exempted from the obligation to pay personal income tax (in relation to income received from entrepreneurial activity);
in art 346.11
Application simplified taxation system individual entrepreneurs provides for their release from the obligation to pay personal income tax (in relation to income received from entrepreneurial activity);
in article 346.26
Payment by individual entrepreneurs single tax on imputed income provides for their release from the obligation to pay personal income tax (in relation to income received from entrepreneurial activities subject to single tax);
in article 346.43
Application patent system taxation by individual entrepreneurs provides for their release from the obligation to pay:
1) personal income tax (in terms of income received in the course of carrying out types of entrepreneurial activities in respect of which the patent system of taxation is applied)
In this way, Individual entrepreneurs applying special regimes are exempted from paying personal income tax, but only in terms of income received in the course of entrepreneurial activity within this special regime. Therefore, and declaration 3 personal income tax at the end of the year until April 30 You do not need to apply unless you have some other income.
But IP using common system taxation, are required to draw up and submit a declaration of 3 personal income tax no later than April 30.
The general tax regime for individual entrepreneurs provides that business income will be subject to personal income tax (PIT) at a rate of 13%.
The tax base in this case is the difference between the amounts of income received from entrepreneurial activity and professional income. tax deductions, i.e. business expenses that can be documented by you.
If it is impossible to document expenses, income can be reduced by the cost standard established by Article 221 of the Tax Code (20% of the amount of income received from entrepreneurial activity).
Tax return for individual entrepreneurs: 4 main types + a simple solution for the correct filling of tax return forms + 4 ways to file reports.
Each entrepreneur who has registered a business is required by the state to provide information about their income.
Such informing is carried out by filing a tax return with the relevant regulatory authorities.
Tax return for sole proprietorship- this is a documented report that reflects the profit received for a specified period of time and the tax withdrawn according to the chosen taxation system.
Reporting documents are submitted to tax structures for the purpose of state control of the activities of citizens and their income.
Business registration is usually carried out at the place of residence. Declarations are also submitted to the territorial inspections.
Some types of business require filing at the place of business.
Tax return for individual entrepreneurs: 4 main types
So, you are a private entrepreneur.
Now you need to decide on the tax system. Each type of taxation involves certain types of activities. Sometimes the place of business is also important.
There are 4 main ways to pay tax for individual entrepreneurs:
1) Tax return for UTII
The document indicates the approximate income from which a tax of 15% is levied.
Even if not conducted entrepreneurial activity a report must be submitted.
With this form of taxation, the possibility of filing a "zero" declaration is not provided.
Reporting documents for UTII are provided in tax authorities quarterly.
Deadline for submission: 20th day of the month following the reporting quarter. This is the only type of reporting documents for this type of taxation.
The report must be submitted at the place of business.
For some types of activities, when it is difficult to determine the place of provision of services (for example, the delivery of food products to order), reporting forms are submitted at the place of residence of the entrepreneur.
You can download the UTII declaration form on the official website (https://www.nalog.ru/rn77/taxation/submission_statements/#title8) or take it to the IFTS by visiting the authority in person.
UTII is imputed to individual entrepreneurs for the following types of business:
- public catering;
- rental housing, land plots, outlets;
- transport services;
- retail;
- domestic services;
- maintenance;
- veterinary services;
- outdoor advertising.
2) Declaration for USN
This type of report is submitted at the place of residence of the entrepreneur.
The established form is personal income tax-3.
If there is no movement of money in bank accounts, there are no objects of taxation themselves, or, zero reporting USN (quarterly).
Mandatory fields that must be filled in the USN tax report form:
- Full name (or registered name of the organization),
- percent tax,
- tax period,
- OKVED code,
- insurance premiums,
- BCC (budget classification code),
- OKATO.
The declaration is submitted once a year. It is possible to submit the document until April 30 of the next calendar year.
There are 2 ways to submit a document:
- In the first option, profit and expenses for the current period are indicated.
- In the second option, the income and the amount of tax reduction provided for by law are indicated.
You can also find forms on the official website or take it by visiting the tax office in person.
Recently, a declaration has appeared with a 0% rate on the simplified tax system for entrepreneurs in Crimea, Sevastopol and regions where tax holidays have been introduced.
3) Declaration for ESHN
From the name of the document it is clear what type of activity it provides (single agricultural tax).
Served at location land plot owned or leased by the IP.
The prescribed period of time for reporting on receipt of income is 1 calendar year.
If the management activities Agriculture was not, then the declaration is submitted before the 25th day of the month following its termination.
Penalties apply for reports not submitted on time.
4) Declarations for DOS
The General Taxation System (DOS) obliges an individual entrepreneur to provide a profit declaration in the form of personal income tax-4.
Submission deadline: one month + 5 days from profit taking.
For an individual entrepreneur who is just starting his work, its submission is mandatory. The document calculates advance payments.
For individual entrepreneurs who have been working for more than a year, these payments can be calculated based on previous data.
Therefore, there are no penalties for failure to report.
OSN is more complex shape reporting.
It can combine several methods of paying taxes: UTII reporting can be submitted, a single simplified one, reporting on transport tax etc.
A declaration is also provided for .
The reporting period for this form of taxation is a quarter. The 25th day of the next month after the reporting period is the final date for submitting the document.
If there were no movements of funds on the accounts, then the entrepreneur has the opportunity to report on a single simplified declaration:
Value Added Tax (VAT) is levied on participants in foreign economic activity (non-economic activity) who export and import goods.
There is a reporting form for indirect taxes for individual entrepreneurs who deliver goods through the Customs Union.
This is a new type of reporting. The VAT return can be submitted as an updated one.
This happens if errors are found in the submitted document: the specified tax is less or more than the required amount.
Completing tax forms
As a rule, entrepreneurs themselves successfully keep records.
Especially if there are no employees.
Since the law does not provide for the personal completion of reporting documents, the possibility of contacting an accountant is not ruled out.
You can also use the services of companies specialized in reporting tax activities.
Mediation services are expensive.
And not always a specialist has the proper skills to fill out complex reports.
There is a good alternative in the form accounting programs on the Internet and online services:
- https://service-online.su/forms/nalog/deklaratsiya_usn/ (free);
- https://www.nalogia.ru/declaration/online.php (the cost of the service is 599 rubles);
- http://verni-nalog.ru/3-ndfl (paid service - 400 rubles);
- https://ndflka.ru (you will have to pay 599 rubles for one).
Based on the information provided, the amount of taxes is automatically calculated, tips and instructions for filling out the forms are provided.
It is important to monitor the relevance of the forms of forms, as their samples change quite often.
4 options for providing documents for reporting
There are 4 reporting methods. You can submit it on paper or electronically:
- by mail;
- via the Internet in electronic form (link to the required section of the FTS website - https://www.nalog.ru/rn77/service/pred_elv/);
- personally (look for the desired branch on the official website of the Federal Tax Service https://www.nalog.ru/rn77);
- your representative in IFSN.
If the document is submitted physically, the employee will endorse it (put a stamp on it) - fix the date of submission.
This is the most important thing when submitting tax reporting documents.
If you fail to meet the deadlines, you may be subject to penalties.
Therefore, the method of sending documents by mail is not always convenient due to the long delivery period.
If you still decide to use the mail service, then the document must be sent no later than 24 hours before the final deadline for its delivery.
The letter should be issued as a registered letter, with a notice and description.
You must have a duplicate of the sent documents, certified by the seal of the mail, in your hands.
The electronic form of reporting is very popular now.
Moreover, Internet services that help to correctly draw up tax documentation also include the service of its transfer.
To use this method of sending papers, you need to get a personal electronic signature, conclude an agreement with a special operator.
Special software is also installed.
Detailed instructions with up-to-date information are available on the official website of the Federal Tax Service: https://www.nalog.ru/rn77/service/pred_elv/.
It is better to transfer tax reports in advance, as there may be failures in the operation of the Internet network.
The date of sending the documentation is the date of application to the tax authority.
Tax return for sole proprietorship is not the only tax reporting tool you should be aware of.
There is also reporting on cash transactions, additional taxes(if any) and for employees.
If the entrepreneur decides to close the business, additional reporting forms are submitted even for an incomplete taxation period.
Examples of the design of all forms can be found on the official website of the Federal Tax Service at the links given in the text.
Here you will also find news about changes in taxation systems.
The Federal Tax Service has already informed all individual taxpayers 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 when to do this, as well as about the innovations in the report.
The declaration in the form 3-NDFL is required to be submitted by individuals who independently pay income tax without the help of agents. In addition to citizens who have received some income not at their place of work or have sold their property, or wish to apply for a tax deduction, according to the norms article 227 of the Tax Code of the Russian Federation These taxpayers include:
- individual entrepreneurs,
- lawyers who have established law offices,
- notaries conducting individual activities,
- heads of farms.
Report form and deadlines
Report 3-NDFL for individual entrepreneurs, the form of which is approved order of the Federal tax service dated 24.12.2014 N ММВ-7-11/, is the same as the form used by all other individuals. The Federal Tax Service does not impose any special requirements for filling it out. Moreover, entrepreneurs do not have to complete all sections of the declaration.
When does an individual entrepreneur submit 3-personal income tax? The deadline for completing 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 decide to terminate 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 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: the title page, sections 1 and 2, as well as sheet B.
- Entrepreneurs must indicate the taxpayer category "720" on the title page.
You can submit the report and its attachments in person to the Federal Tax Service, send it electronically via the Internet, or send it by registered mail with a list of attachments.
Which 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 the general taxation system. In addition, it is mandatory to declare 3 personal income tax for individual entrepreneurs on UTII, if the entrepreneur has sold property or received income from operations that are not subject to a single tax. Similarly, a certificate of 3 personal income tax is required for individual entrepreneurs on the simplified tax system in the event of certain 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 IP on the simplified tax system receives material benefit from savings on interest, which, by virtue of the norms tax code The Russian Federation is subject to taxation not by a single tax, but by a tax on the income of individuals.
- loss of the right to application of the simplified tax system during the reporting year.
- receiving income from the sale of property as an individual, not an entrepreneur.
Zero declaration
As for the question of whether an individual entrepreneur needs to submit 3-personal income tax in the absence of activity, the legislation unequivocally says yes. A similar obligation arises upon the submission of form 3 of the personal income tax upon closing the IP. The zero declaration is not filled in completely. In accordance with the Procedure approved by the 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 personal income tax for individual entrepreneurs sample filling
pictures
Features of filling out a declaration for individual entrepreneurs in 2019
For the report for 2017, the tax authorities have updated the declaration form Order dated 10.10.2016 No. ММВ-7-11/. 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 the Federal Law of November 28, 2015 N 327-FZ. These include, in particular:
- new “Features of determining the tax base, accounting for losses, calculating and paying tax on transactions recorded on an individual investment account”.
- a new procedure for taxing the 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 tax base and income tax requirements.
In general, the calculation of the tax base for income and expenses of an individual entrepreneur is determined taking into account the norms of Chapter 25 of the Tax Code of the Russian Federation. 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 sales tax can reduce tax base personal income tax on the paid amount of the fee. If at the end of the year the activity of the entrepreneur 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 next tax periods.
Liability for failure to submit a declaration
If the individual entrepreneur does not submit the 3-NDFL declaration for 2017 in a timely manner, he will be liable under 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 an individual entrepreneur misses the tax payment deadline, he may be held liable for article 122 of the Tax Code of the Russian Federation, for which the amount of the fine will be 20% of the amount unpaid tax. Also, in case of delay, the tax authorities will begin to calculate penalties, up to the date of repayment of the debt.