How to check the correctness of filling out the VAT declaration when maintaining complex VAT accounting. Checking the completion of tax returns by control ratios How to check the completion of the declaration
To receive tax deductions (purchase of an apartment, treatment, education) and declare your income, you must submit a declaration, which a simple program helps to fill out (download on the website of the Federal Tax Service). It makes filing a declaration easier:
- calculates tax and deduction amounts automatically,
- helps the taxpayer not to make mistakes when filling it out,
- frees you from filling in the same information manually,
- allows you to print the finished form on the printer.
After downloading and installing it, follow this instruction on how to correctly fill out the 3-NDFL declaration in the Declaration 2016 program.
When you start the program, a sheet automatically appears in the "Set conditions" mode
Action algorithm:
- Section "Declaration type", activate the element (put a dot in the position) "3-NDFL" (see. №1 );
- Section "General information" in the "Inspection number" line, press the select button and determine the territorial inspectorate serving the address of your registration (a list will appear, you should select the required IFTS / MIFNS in it) ( №2 );
- Section "General information" in the line "Adjustment number", you should put the number that corresponds to the number of previously submitted declarations for a given tax year. If the declaration has not been submitted before, then “0” is put ( №3 );
- Section "Sign of the taxpayer", select the item "Other individual" ( №4 );
- Section "There are incomes", check the box “Recorded by certificates of income of an individual ...” ( №5 );
- Section "Reliability is confirmed”, accept the element “Personally” ( №6 ).
Next, the sheet "Declarant information" is selected (click on the button), the tab "Personal data"
- Section "Name" fill in as indicated in the passport of a citizen of the Russian Federation, the TIN line indicate your own taxpayer identification number ( №7 );
- Citizenship Data Section is offered automatically, if the line is empty, then the code 643 is entered, which corresponds to Russian citizenship ( №8 );
- Section "Information about the identity document" in the line "Type of document" select position 21 - Passport of a citizen of the Russian Federation ( №9 ), the remaining lines are filled in as in the passport ( №10 ).
Next, go to the tab "Address" of the sheet "Information about the declarant"
- Section "Address of residence in the Russian Federation» you should activate the element of either "Residence" or "Stay" depending on the status of residence (permanent or temporary). In the OKTMO line, enter the code of your locality, which can be found in your tax office or determined by the link (www.nalog.ru/rn77/service/oktmo) ( №12 );
- The address is indicated as in the passport or certificate of temporary registration ( №13 );
- Section "Contact phone» indicate your phone number, which will be available and it will be easy to get in touch with you to resolve technical and other important issues ( №14 ).
Then the sheet "Income received in the Russian Federation" is activated
- Tab "13", you need to select a position (number) of yellow color ( №15 );
- Source of payment window. Click on the top green plus and fill in information about the employer (enter the data according to the lines of the window based on the information in the 2-NDFL certificate). If there are several employers, then a separate window opens for each by clicking on the "plus" ( №16 );
- Window "Information about the received income". Click on the lower green plus and fill in the income data: the code that is selected from the pop-up list, the amount and the number of the calendar month. All data should be taken from the 2-NDFL certificate. A separate window is filled for each amount (each time click on the green plus) ( №17 );
- Section “Total amounts by source of payments”. The lines " total amount income”, “Taxable amount of income”, “Amount of tax calculated” are displayed automatically. The line “Tax amount withheld” is entered manually and it usually corresponds to the indicator indicated in the line “Tax amount calculated” ( №18 ).
Go to the sheet "Deductions"
- Select "Property" tab (№19 );
- It is necessary to check the box “Submit a property tax deduction” (see No. 20);
- Section "Information about objects" activate green plus ( №21 );
- Object data window» at the top of the window, mark the position “Purchase and sale agreement” ( №22 ), in the line name of the object indicate the required type of real estate according to the list ( №23 ), in the line "Type of ownership" determine the appropriate position ( №24 ), in the line "Taxpayer features" in the vast majority, you should select "Owner of the object" ( №25 );
- Object Data window the postal address is recorded as in the certificate of ownership / in an extract from the state register ( №26 );
- Position "Date of registration of ownership of a residential building, apartment ..." the date indicated in the registrar's stamp on the contract (or from the extract) is indicated, it does not coincide with the date of conclusion of the contract ( №27 );
- If you are a pensioner, then you need to check the box "I am a pensioner" by checking the box ( №28 );
- In the field "Year of deduction start" set the initial year for which the deduction is obtained. For example, if the deduction is obtained for 2016 and for the previous three years 2013, 2014, 2015, then the start year will be 2016, that is, in which the right to deduction arose, and not additional periods (for pensioners) ( №29 );
- In the "Cost of the object" field indicate the amount indicated in the contract ( №30 );
- Section "Calculation property deduction» the corresponding lines are filled in according to the actual data ( №31 ):
Subsection "Data on the purchase (construction) of objects"
- the line “Total cost of all objects” indicates the cost of the apartment, as in the contract or the summed cost of all purchased objects (if the purchase was made by several dwellings);
- the line “Deduction for previous years”, if this is the first deductible declaration, then “0” is put, if this is a subsequent declaration, then the amount of the deduction due for the previous year is indicated (that is, the indicator that appeared in the previous declaration in sheet D1, lines 2.7 .or 2.8), if there are more than two declarations for previous periods, then the indicator of lines 2.7 or 2.8. all declarations add up);
- the line “Amount transferred from the previous period” if the declaration is primary, the value “0” is entered, if the subsequent declaration is filled in (to obtain the balance of the deduction), then from the initial due amount of the deduction ( maximum size 2 million rubles) the deduction received (accrued) in the previous tax period is deducted (this amount is indicated in the previous declaration in sheet D1 in line 2.10), the difference received is entered into the “Amount transferred from the previous period” and so on with a cumulative total to subsequent years;
- line "Deduction from tax agent in the reporting year, the amount that was actually withheld by the employer is paid;
Subsection "Loan interest data". The lines are filled in by analogy with the above subsection “Data on the purchase (construction) of objects”.
The final stage
Push button "Check". A visual image will appear and you can once again check the accuracy of the entered data. If some fields and lines are omitted, the program will highlight this in red ( №32 ).
By activating the button "Seal", the declaration will be printed on paper ( №33 ).
The Federal Tax Service of Russia removed the mark "for official use" from the department's letters establishing control ratios for 12 tax reports. Now taxpayers have the opportunity to independently check the correctness of filling out these reports before sending them to tax authority, and taxpayers - users of 1C programs can carry out such a check in an automated mode. Doctor of Economics, Professor S.A. Kharitonov.
Checking the completion of tax declarations according to control ratios
Tax reports for which control ratios are established
The Federal Tax Service of Russia by letter dated November 27, 2012 No. ED-4-3 / [email protected] announced the removal of the mark “for official use” from the letters of the department establishing control ratios (hereinafter referred to as the CC) to 12 main tax reports (see Table 1).
Tax reports for which control ratios are established
The document that sets the control ratios |
tax report |
|
Letter of the Federal Tax Service of Russia dated 02.05.2012 No. ED-5-3 / 541dsp@ |
Mineral extraction tax return |
|
Letter of the Federal Tax Service of Russia dated September 15, 2011 No. ED-5-3 / 1102dsp@ |
Tax return for excises on excisable goods, excluding tobacco products (dapt) |
|
Letter of the Federal Tax Service of Russia dated March 6, 2007 No. MM-14-03/125dsp@ |
Tax return on excises on tobacco products |
|
Letter of the Federal Tax Service of Russia dated May 31, 2006 No. MM-14-21/151dsp@ |
tax return for water tax |
|
Letter of the Federal Tax Service of Russia dated May 24, 2012 No. ED-5-3 / 586dsp@ |
Personal income tax return (Form 3-NDFL) |
|
Letter of the Federal Tax Service of Russia dated 19.08.2010 No. ShS-38-3/459dsp@ |
VAT return |
|
Letter of the Federal Tax Service of Russia dated 03.07.2012 No. AS-5-3 / 815dsp@ |
Corporate Income Tax Return |
|
Letter of the Ministry of Taxation of Russia dated February 12, 2004 No. CHD-14-23/21dsp@ |
Tax calculation (information) on amounts paid foreign organizations income and withholding taxes |
|
Letter of the Ministry of Taxes and Taxes of Russia dated 07.10.2009 No. ShS-2-4-3 / 333dsp@ |
Tax return for tax paid in connection with the application of the simplified taxation system |
|
Letter of the Federal Tax Service of Russia dated March 14, 2012 No. ED-5-3 / 273dsp@ |
tax return for single tax on imputed income for certain types activities |
|
Letter of the Federal Tax Service of Russia dated February 14, 2012 No. ED-5-3 / 138dsp@ |
Income tax return gambling business |
|
Letter of the Federal Tax Service of Russia dated May 6, 2004 No. CHD-14-23 / 62dsp@ |
Income tax return of a foreign organization |
The letters that set the control ratios are published on the official website of the Federal Tax Service of Russia in the section " Tax reporting” in the heading “Control ratios for tax returns” (http://www.nalog.ru/otchet/kontr_decl/).
With the help of control ratios, the tax authorities conduct a desk audit of the correctness, completeness and reliability of filling in the relevant tax reports (hereinafter - tax returns).
According to official clarifications, the Federal Tax Service of Russia considers the publication of methods and formulas for monitoring reporting indicators as the next step towards implementing a client-oriented approach when interacting with taxpayers and improving tax literacy.
The Federal Tax Service of Russia expects that this will allow taxpayers to avoid unnecessary correspondence with the tax authority and the need to submit revised declarations to correct errors, and tax authorities to reduce tax control costs and optimize work in other areas of activity.
Control ratios (CR) are mathematical and logical formulas that are used to check the intra-document and inter-document ratio of indicators.
According to intradocumentary CS, internal indicators of the tax return for the current taxable period(within a section, between sections), as well as the compliance of the indicators of the tax return for the current tax period with the tax return for the previous tax period (for the tax period preceding the previous one).
According to the interdocumentary CS, the ratio is checked individual indicators tax declaration with indicators of other reporting forms submitted to the tax authority.
Figure 1 shows a fragment of a letter with control ratios for a tax return on value added tax.
For each control ratio, the area of verification (source document) is indicated, the verification formula (control ratio) is given, a possible violation of the legislation of the Russian Federation if the CS is not met (link to normative document) and the wording of the violation.
Rice. one
Checking the completion of tax returns in 1C programs
For each tax declaration, several dozens of control ratios are established. To verify that all ratios are met, the taxpayer will have to spend several hours, and for individual tax returns - perhaps even several tens of hours. Understanding this, 1C has built a module for checking intradocumentary CSs into the relevant regulated reports.
In order to check the tax return for the fulfillment of control ratios, it is enough to click on the button after filling it out and recording it. Examination. If all ratios are met, then the program reports no errors. Figure 2 shows an example of a validation for a value added tax return.
Rice. 2
If necessary, you can display a form with detailed results of the check (Fig. 3). To do this, you need to answer the question in the affirmative: “Display a form to view the ratios?”.
Rice. 3
The form indicates the ratio being checked, the interpretation of the values and the result of the check. When embedding the checks, the specialists of the 1C company, having retained the essence of the control ratios, described them in a language that was more understandable and accessible to the accountant (“translated into Russian”). For example, KS 1.4 for the VAT tax return in the letter of the Federal Tax Service of Russia dated August 19, 2010 No. ShS-38-3 / 459dsp@ is formulated as “ if r. 3 art. (120 gr. 5 - 090 gr. 5) = 0, then p. 3. Art. (220 and 240) gr. 3=0". In the form with the results of checking the report, it is called: "If the difference between lines 120 and 090 of section 3 column 5 is 0, then lines 220 and 240 of section 3 column 3 should be 0."
If, when checking the report, it is found that any control ratios are not fulfilled, a form is displayed on the screen, in which by default those checks are displayed for which the control ratio is not performed (Fig. 4).
Rice. 4
The taxpayer needs to analyze the detected inconsistencies in order to decide on further actions.
Control ratios are divided into ratios, the violation of which indicates an unconditional error, and conditional ratios, the violation of which requires explanation.
For a VAT return, examples of such ratios are KS 1.4 and KS 1.5.
Failure to comply with CS 1.4 “If the difference between lines 120 and 090 of section 3 column 5 is 0, then lines 220 and 240 of section 3 column 3 must be equal to 0” is considered an unconditional error, violation: “Unreasonable application of tax deductions”.
Failure to comply with CS 1.5 “Relationship: (line 010 + line 020 + line 030 + line 040) in column 3 of Section 3 / ((line 010 + line 020 + line 030 + line 040) in column 3 of Section 3 + (∑ line 010 of column 2 of Section 7 for codes (1010800 - 1010814)) should be equal to (line 130 + line 170) for column 3 of Section 3 / ((line 130 + line 170) for column 3 of Section 3 + (∑ lines 010 of column 4 of Section 7 for codes (1010800 - 1010814))" is regarded as "possibly unreasonable application of tax deductions".
Whether the ratio is unconditional or conditional can be understood from the wording (description) of the violation. For conditional relationships, it begins with the word "maybe."
If there really is an error in filling, i.e., the unconditional ratio is not fulfilled, then it must be corrected. At the same time, for indicators that are filled in automatically according to credentials, the necessary corrections must be made to the data. tax accounting and then refill your tax return.
If non-compliance with the conditional control ratio is revealed, and the taxpayer can justify the reason for the discrepancy, then you need to save the result of the check to a file, prepare a letter to the tax authority, insert a report table into it and in the “Comment” column provide a justification for the reason for the discrepancy.
Please note that the regulated reports of the 1C programs do not support checking intradocumentary CAs, in which tax returns for different tax periods are compared, as well as checking interdocumentary CAs.
For example, for a tax return for value added tax, auto-checking of QS 1.1-1.3 in terms of the relationship with the declaration indicators for the previous tax period, as well as auto-checking of QS 2.1-2.2, 3.1-3.3 and 4.1 is not supported.
The specified checks to the taxpayer - the user of programs "1C" need to be carried out independently. To document the results of checks, it may be advisable to prepare a table (layout) in any spreadsheet editor according to a sample form with the results of checking a regulated report.
When performing audits on their own, taxpayers should take into account that individual CCs established by letters of the Federal Tax Service of Russia may be out of date.
For example, for a tax return for value added tax as of February 20, 2013, checks of KS 1.21, 1.22, 2.1-2.2, 3.1 are irrelevant, in particular.
Please note that at the moment all the control ratios of tax indicators with the data of interim financial statements are irrelevant, since from January 1, 2013 taxpayers are not required to submit interim financial statements to the tax authority.
In conclusion, we note that taxpayers are not required to check tax returns for control ratios. Failure to comply with the Constitutional Code is not grounds for refusing to accept a tax return from a taxpayer. What happens next depends on what tax implications errors detected during a desk audit of a tax return. In case of understating the amount of tax payable to the budget, the taxpayer will have to submit an updated declaration. If the amount of tax payable turns out to be less than declared in the declaration, the taxpayer can decide whether or not to file an amended declaration. If the conditional control ratio is not met, the tax authority will require the taxpayer to explain the reason for the discrepancy. Thus, taxpayers should not neglect to check the completion of tax returns for control ratios before sending them to the tax authority. This is especially not recommended for taxpayers - users of 1C programs, since with the help of the program they can perform such a check in a matter of minutes.
Therefore, the specialist involved in the declaration has no right to make mistakes, although even experienced employees make them.
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If the declaration indicates the right to a tax refund, the specialists of the Tax Inspectorate conduct a desk audit.
At the same time, they are required to submit documents that serve as confirmation of the legality of the use of tax deductions.
Lines 150 and 130
Let's start with how to check line 130 and line 150 of the VAT return. These positions are in section 3 of the reporting document.
If the scores on these rows are greater than 0, then the value on row 110 must equal the number on row 150.
In case of violation of this rule, the taxpayer, most likely, underestimated the amount of VAT that is subject to recovery.
The accountant is required to complete lines 110 and 150 of section 3 if, in reporting period there were transactions when they were accepted for VAT deduction from advances.
After receiving services/works/goods from suppliers, specialists are obliged to restore the given amount of value added tax.
If this rule is not followed, then the accountant violates the requirements specified in.
By line 200
Another important ratio for checking the declaration of accounts is the value noted in line 200. This column must be equal to or less than the sum of the values of column 5 (lines 010, 020, 030.040).
If this rule is not observed, then perhaps the accounting department made one of two mistakes:
- the amount of worked advances was not fully included in the implementation, respectively, the total tax base is underestimated;
- a violation was made if the organization accepted the VAT deduction from the received prepayment, but did not deliver the services/works/products to the buyer. In this case tax deductions not substantiated.
Line 210
Another important ratio is the value of column 3 of line 210.
This section indicates the amount of tax transferred by the taxpayer to the budget as a buyer - tax agent, which is deductible according to.
To tax resident To be able to exercise the right to a deduction, two conditions must be met:
- services/works/products must be actually purchased or rendered;
- value added tax must be transferred to the budget.
Other ratios
By applying the control ratios, not only the data specified in the VAT declaration are verified, but also the values noted in other reporting forms.
For example, in column 3 of line 210 “Revenue” of the income statement, the indicator should be equal to or less than the value calculated on the basis of section 3 of the VAT declaration (the amount of column 3 in lines 010, 020, 030, 040, 050 and the value addition of lines 030, 040, 050 columns 5).
If this ratio is not correct, then the taxpayer may have underestimated tax base by VAT. So, we figured out how to check the VAT return by tax rules. Let's consider other methods.
other methods
When the VAT return is submitted to the Tax Inspectorate, specialists first of all carry out automated control over the correctness of filling in the indicators.
If an arithmetic error is made in the document, then this may entail additional tax charges.
With help automated program"Tax", in which various algorithms for calculations are built in, experts check the indicators of the declaration.
For taxpayers in without fail it is necessary to check the information included in this reporting document required details: TIN, KPP, tax period, organization name, reporting year.
After the tax authorities have completed the automated control, they select enterprises for inclusion in the plan for conducting inspections and other control measures.
Important. A professional experienced accountant knows that the value added tax return can be checked by analyzing account 68.2. "Calculations with the budget for VAT."
Checking with financial statements
The Federal Tax Service obliges specialists from the tax office to verify the VAT return with financial statements, for example, with .
Initially, the inspector controls the fulfillment of two conditions:
- section 2.1. p. 250 balance sheet. The amount of VAT on advances that are accepted for deduction after the shipment of products/works/services must be equal to 0;
- page 621 gr. 3 balances. At the beginning of the year, the amount accounts payable for settlements with suppliers and contractors should also be equal to 0.
When these conditions are met, the specialist tax office compares the following indicators, which should be equal to each other:
- page 621 gr. 4 balance sheet- the amount of accounts payable for settlements with suppliers and contractors at the end of the year;
- the amount of payment received, which is calculated on an accrual basis, against the forthcoming deliveries of products/works/services, excluding VAT.
If these values are equal, then there is no violation. If there is no equality, then there is an error in the document.
In any case, such a discrepancy is a reason to call an accountant to the tax office to provide clarifications.
How to check the declaration with turnover (OSV)?
If such a register is not compiled within the organization accounting as, then you should not implement the design of this document in order to check the correctness of the preparation of the VAT return.
In cases of a desk audit, an inspector from the tax office may request a balance sheet, along with other documentation.
However, if in accounting policy the enterprise reflects the fact that the turnover is not compiled, the accounting department has the right not to submit this document.
By the way, when filling out and submitting a VAT return, with the specified right to a tax refund, an enterprise should prepare for an in-depth desk audit.
Based on its results, the tax inspectorate can make the following decisions:
- refund of the full amount of tax that is claimed for reimbursement upon filing;
- denial of reimbursement;
- partial refund of value added tax.
Income tax return check
The tax inspector will necessarily compare the VAT return with the income tax return.
So, the specialist will compare the value of the sale noted in the first of these documents with the amount of proceeds from the sale, which is located in the second.
If the values are not equal, then either the taxpayer committed a violation, or the company took into account any revenue as part of non-operating income.
This situation is quite justified if it is money, for example, from renting out property.
By the way, from 2019, taxpayers will be required to enter data into the VAT return and, that is, information about, for which the organization has calculated the tax and declared deductions.
There is a lot of trouble with the shopping book, because large enterprises have not 10-100 lines there, but several thousand.
For tax officials this feature is completely unimportant, all data must be entered in a special section of the VAT return.
Video: who is entitled to file VAT returns on paper in 2019? Vladimir Turov
Value added tax is one of the most important payments to the budget. The VAT declaration is a reporting document, the execution of which must be treated very carefully.
Any shortcomings lead to lengthy proceedings, delays in returning the tax back to the enterprise's budget.
Therefore, after completing the formation of the declaration, it is necessary to check it step by step, analyze each completed section.
Surely those who have at least once drawn up documents for receipt know how tedious and long it is to sit in line at the tax office. But especially for those who save their time, the website of the Federal Tax Service provides for the possibility of submitting a declaration online. That is, in addition to the main ways of submitting documentation to the tax office (in person or by mail), there is another method - submitting a 3-NDFL declaration through Personal Area taxpayer (LCN). How to submit documents to the IFTS using this method will be discussed in detail in this article.
1. The first thing to do is to register your personal account. Unfortunately, you cannot do without the help of the tax authorities, because it is the tax inspector who, on the basis of your passport and TIN, will enter the data into the system. After that, you will be given a username and password, with which you can enter the LKN.
Important! Within a month, do not forget to change the password issued by the IFTS to your own.
2. The second step will be directly entering your personal account. To do this, go to the official website of the Federal Tax Service www.nalog.ru, find the section " Individuals”, click “Login to your personal account”.
In the window that appears, enter the login and password that the tax inspector issued. So that a person does not forget about changing the password, the system itself will offer to change it as soon as you log in to the system.
3. When the password is changed, the screen will display information regarding the property of the taxpayer, as well as data on the amounts of accrued and paid taxes, on the amounts of debt / overpayment. However, you will not be able to submit a declaration through the LNC if you do not have an electronic digital signature. To get it in your personal account, at the top right, click the "Profile" button.
Now you need to select "Obtain a certificate of the electronic signature verification key".
A window will appear in which you will need to select the location for storing the electronic signature, put a tick in front of the second option - "The electronic signature key is stored in the secure system of the Federal Tax Service of Russia."
Then information with your data will appear: SNILS, TIN, full name, etc. You need to check the correctness of their filling, then in the columns "Password to access the certificate" and "Password repeat" you need to enter your password. Now click "Confirm the data and send a request for a certificate."
Most often, a request to create an electronic signature is processed quite quickly. However, if the server is heavily loaded, the response time to a request can be increased up to a day. You will be notified by a message that the EDS has been created.
Filling out the declaration in the personal account of the taxpayer
Let's take a closer look at the first method. To fill out a declaration in your personal account, you need to find the section "Income Tax" and select "3-NDFL".
A window will appear in which you need to click on the "Fill in a new declaration" button.
We proceed directly to filling out the declaration itself. The first line is "Adjustment number", with initial filling declaration set to 0. Fields marked with "*" are mandatory. This means that without entering this data, the system will not allow you to proceed to the next step in the formation of the declaration.
So, the required columns are:
- "Category of the taxpayer" - select "Other individual"
- "Last name and first name"
- the column "Patronymic" is filled in if it is available.
Next comes the TIN column, it is mandatory to fill in for those persons who have income from entrepreneurial activity. In other cases, the value of this line is entered as desired. However, if you have entered your TIN, this simplifies the further filling out of the declaration, because in this case you can not fill in the date and place of birth, information about citizenship and passport data.
The next column, which you can’t do without filling out, is “Address in the Russian Federation”, to fill it in, click on the button. A window will appear, in which we enter data in the fields marked with an asterisk.
A window will appear, in which we enter data in the fields marked with an asterisk.
After the address is filled in, click the "Next" button at the bottom of the page and proceed to the next item in filling out the declaration, which reflects the income of the declarant.
Select the item "Income taxable at a rate of 13%" and click the "Add income" button.
We adhere to the same principle as before - first of all, fill in the fields with an asterisk.
After all the income data has been entered, you can click the "Next" button and proceed to fill in the information about the deductions.
How data will be entered in this section largely depends on what kind of deduction the declarant claims - standard, social or property.
Suppose that a citizen fills out a declaration in order to receive a deduction for treatment. In this case, he must select the “Social tax credits” tab, click on the “Grant social tax credits” button and the amount of expenses for medical services enter in the line "Expenses for treatment" and click "Next".
In principle, “Deductions” is the last section when filling out the 3-NDFL declaration in your personal account. Next, click on the "Generate a file for sending" button, the declaration is ready.
We put an electronic signature and send the document.
Uploading the finished declaration to your personal account
If you have previously generated your declaration using any programs (it is best to use the Declaration program posted on the official website of the Federal Tax Service for this purpose), then it can also be uploaded to your personal account. At the same time, it is important to know that the document must have a certain format - .hml, so keep this in mind when saving your declaration on a computer.
So, in order to download the finished declaration, we find the tab "Income Tax FL" and select "3-NDFL".
In the list that appears, click on the first item "Fill / send the declaration online."
Only now you need to select the item “Send the generated declaration”.
We select the year for which the declaration is filled out, and then click on the "Choose file" button.
Upload the declaration file and click OK. Now you can create a file to send.
Everything, the declaration is loaded into the system, you can sign it electronic signature and send it to the tax office.
Dear users, answers to your questions are published in the rubric
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By submitting to your IFTS a declaration in the form 3-NDFL (approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / [email protected]) must understand that the tax authorities will definitely check this declaration. Therefore, before submitting 3-personal income tax, it makes sense to double-check the information indicated in this reporting. After all, if the inspectors find errors in the declaration, the taxpayer may face a fine (clause 1 of article 122 of the Tax Code of the Russian Federation) or a refusal to deduct personal income tax and a refusal to refund the tax, for example.
How to check 3-personal income tax for a taxpayer
For declarations for certain taxes, the Federal Tax Service develops control ratios of indicators contained in specific reports. Such ratios help payers to check their declarations in the same way as the tax authorities themselves do. However, to the current declaration 3-NDFL tax service has not yet released control ratios. So, the payer will have to do self-examination without any "assistants".
The main thing you should pay attention to is whether you filled out your data correctly (full name, etc.), as well as whether the amount of tax payable to the budget or declared for refund is correctly calculated.
By the way, you will be able to avoid mistakes (at least related to the calculation personal income tax amounts), if you fill out the 3-NDFL declaration using a special program posted on the website of the Federal Tax Service.
Checking the 3-NDFL declaration by tax authorities
After receiving your declaration, the inspectors will carry it out. Such verification is carried out without fail within 3 months from the date of submission of the declaration. And if you asked for a refund of personal income tax, then wait for the tax refund before it ends desk audit, not worth (
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