How to file a personal income tax return. How to fill out an income tax return for individuals
Personal income tax, as a rule, is paid automatically - it is withheld from wages. But in some cases, individuals must independently calculate the amount of tax and submit to the tax authority a declaration on personal income tax (form 3-NDFL).
On January 1, 2019, the 2019 declaration campaign started, which means that individuals need to report on income received in 2018 until 30.04.2019.
We remind you that you should submit a 3-NDFL declaration:
- upon receipt of income from the sale of property (for example, an apartment that was owned for less than the minimum period of ownership), from the sale of property rights (assignment of the right to claim);
- when receiving a gift of real estate, vehicles, shares, shares, shares from individuals who are not close relatives;
- upon receipt of remuneration from individuals and organizations that are not tax agents, on the basis of concluded agreements and agreements of a civil law nature, including income from property lease agreements or lease agreements for any property;
- upon receipt of winnings from lottery operators, distributors, organizers of gambling held in a bookmaker's office and sweepstakes - in the amount of up to 15,000 rubles, as well as from organizers of gambling that are not related to bookmakers' offices and sweepstakes;
- when receiving income from sources located outside the Russian Federation.
Individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice must also declare the income received in 2018.
At the same time, the submission of a tax return does not mean that the tax must be paid immediately. The tax payable calculated in the declaration must be paid no later than July 15, 2019.
For citizens who submit a tax return for 2018 solely for the purpose of obtaining tax deductions for personal income tax (standard, social, investment, property when buying a home), the deadline for filing a declaration - April 30, 2019 - does not apply
Such declarations can be submitted at any time throughout the year, without any tax penalties.
At the same time, a taxpayer who declared in the tax return for 2018 both income subject to declaration and the right to tax deductions must submit such a declaration within the prescribed period - no later than April 30, 2019.
Please note that the penalty for failure to submit the declaration on time is 5% of the tax amount not paid on time for each month, but not more than 30% of the specified amount and not less than 1,000 rubles.
Penalty for non-payment of personal income tax - 20% of the amount of unpaid tax.
To fill out the 2018 income tax return, it is most convenient to use the special computer program "Declaration", which is freely available on the website of the Federal Tax Service of Russia and will help you correctly enter data from documents, automatically calculate the necessary indicators, check the correctness of the calculation of deductions and the amount of tax, and will also generate a document for submission to the tax authority.
Also, users of the service can fill out a tax return for personal income tax online in an interactive mode without downloading a program for filling out with the possibility of subsequently sending a generated declaration, signed by an enhanced unqualified electronic signature (which can be downloaded and installed directly from the "Personal Account"), as well as attached to the tax declaration of a set of documents to the tax authority in electronic form directly from the website of the Federal Tax Service of Russia.
For the convenience of citizens wishing to file a tax return, before the end of the declaration campaign (until April 30, 2019), the work schedule of tax inspectorates (including on Saturdays) is changed, additional consultation points and hotline telephones are provided, and Doors Open Days are held. ”, seminars and trainings for taxpayers - individuals, etc.
The information below depends on your region ( 14 Republic of Sakha (Yakutia))
A declaration on the income of individuals for 2018 must be submitted to their IFTS by some entrepreneurs and some citizens who are not individual entrepreneurs. Namely:
- IP on OSN;
- IP on special regimes in terms of income subject to personal income tax. Such income, for example, includes income in the form of savings on interest (clause 2, article 224 of the Tax Code of the Russian Federation);
- ordinary individuals (not individual entrepreneurs) who are required to declare their income and pay tax. For example, if in 2018 they received income from the sale of an apartment owned by less than the minimum tenure established for the purposes of paying personal income tax, or they received income from a person who is not recognized as a tax agent for personal income tax (for example, when renting it to another individual who is not IP apartments for rent);
- ordinary individuals (not individual entrepreneurs) who want to receive one or another personal income tax deduction.
Personal income declaration form
The Federal Tax Service by its Order of the Federal Tax Service of Russia dated 03.10.2018 N MMV-7-11 / [email protected] Updated the income declaration form for individuals (3-NDFL). What has changed in the declaration? The updated declaration is much “thinner” than the current one (13 sheets instead of 20). In addition, the structure of the declaration has also been changed. Now 3-NDFL contains 2 sections, 8 applications and 2 calculations for applications. At the same time, the names of the appendices are similar to the names of the sheets in the current declaration.
Taking into account the fact that the form of the declaration has changed, the question arises, in what form should the income declaration of individuals for 2018 be submitted: according to the old one or the updated one? Already new.
Most of the income of individuals is formed by income in the form of wages. On such income, as on many other types of income, tax is withheld and paid by tax agents, usually employers.
However, in some cases, individuals need to independently calculate the amount of tax by submitting to the tax authority a declaration on personal income tax, in which the amount of tax payable to the budget is calculated. There are many reasons why an individual may be required to submit a declaration to the tax authority - from the sale of property to winning the lottery.
At the same time, the law not only establishes this obligation, but also provides the taxpayer with the opportunity to submit a tax return if an individual has the right to receive tax deductions and refund overpaid tax in connection with the emergence of this right.
On the pages of the brochure, we will help you find out in which case an individual has an obligation to file an income declaration, how to fill it out correctly, when the personal income tax must be paid, and much more.
PAYERS OF TAX ON INCOME OF INDIVIDUALS
- from sources in the Russian Federation and/or from sources outside the Russian Federation by individuals who are tax residents of the Russian Federation;
- from sources in the Russian Federation by individuals who are not tax residents of the Russian Federation.
Personal income tax (PIT) is paid on all types of income received in the tax period (calendar year), both in cash and in kind:
When determining the tax status (residence) of an individual, his citizenship does not matter. Thus, a citizen of the Russian Federation can become a tax non-resident, and a foreigner can become a resident. At the same time, during the year the tax status of an individual may change depending on the time of his stay in the territory of the Russian Federation.
NOTE
Individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months are recognized as tax residents. At the same time, the time spent by an individual in the Russian Federation is not interrupted for periods of his departure outside the Russian Federation for short-term (less than six months) treatment or training (clause 2, article 207 of the Tax Code). If an individual independently declares the income received by him at the end of the tax period, then his tax status is calculated as of December 31. This does not take into account the days of an individual's stay in Russia before the start of the reporting tax period or after its end (letter of the Federal Tax Service of Russia dated 30.08.2012 No. ОА-3-13/ [email protected]).
Regardless of the actual time spent in the Russian Federation, tax residents are:
1. Russian servicemen serving abroad;
2. employees of public authorities and local governments seconded to work outside the Russian Federation.
Documents confirming the actual location of an individual on the territory of the Russian Federation may be:
1. an employment contract or a civil law contract, a certificate from the place of work, advance reports with documents confirming expenses, waybills, etc.;
2. identity document with marks of the border control authorities on crossing the border;
3. if when crossing the border, entry-exit border control marks are not put (for example, at the border with Belarus, Kazakhstan, Ukraine), then such documents can be air and railway tickets, receipts from hotels;
4. other documents drawn up in accordance with the procedure established by law, on the basis of which an individual can be considered as a tax resident of the Russian Federation.
How to determine the tax status for a citizen of a foreign state
J. Smith arrived in the Russian Federation on January 14, 2013 to perform contract work ordered from him by Romashka LLC.
According to the Tax Code, in order to be recognized as a tax resident of the Russian Federation, J. Smith must stay on the territory of the Russian Federation for at least 183 calendar days within 12 consecutive months. J. Smith will become a tax resident of the Russian Federation from July 15, 2013, when the total amount of calendar days of stay in the country will be 183: 18 days in January, 28 -
in February, 31 in March, 30 in April, 31 in May, 30 in June and 15 in July. At the same time, J. Smith will not lose the status of a tax resident of the Russian Federation until the end of 2013.
In accordance with Art. 226 of the Tax Code, the obligation to calculate, withhold and pay the amount of tax in respect of income paid to an individual is assigned to a tax agent, usually an employer. However, in some cases, individuals need to independently calculate the amount of tax by submitting to the tax authority a tax return on personal income tax, in which the amount of tax payable to the budget is calculated. These individuals include:
1. individual entrepreneurs;
2. notaries, lawyers, arbitration managers and other persons engaged in private practice;
3. individuals who received income:
- from the sale of property (for example, an apartment, a car, etc.) that was owned at the time of sale for less than three years, and property rights;
- in the form of various kinds of winnings (in lotteries, casinos, slot machines, sweepstakes and bookmakers, from participation in promotions, contests, etc.);
- under civil law contracts (for example, income from the lease of property (lease));
- in the form of remuneration paid to them as heirs (successors) of authors of works of science, literature, art, as well as authors of inventions, utility models and industrial
- samples;
- in the form of a donation in cash or in kind (real estate, vehicles, shares, shares, shares, etc.) from a person who is not a family member or close relative;
- upon receipt of which the tax agent did not withhold tax, etc.
NOTE
The list of income from sources in the Russian Federation and outside the Russian Federation, from which personal income tax (PIT) is paid, is given in Art. 208 of the Tax Code.
TAX RATES
The Tax Code provides for five tax rates on personal income:
1. tax rate of 9%;
2. tax rate of 13%;
3. tax rate of 15%;
4. tax rate of 30%;
5. tax rate of 35%.
LAW AND ORDER
The procedure for applying certain types of tax rates in relation to the income of individuals and categories of taxpayers is established by Art. 224 of the Tax Code.
The basic personal income tax rate is 13% and applies to most of the income of individuals who are tax residents of the Russian Federation.
First of all, such income includes wages, the tax on which is calculated, withheld and transferred to the budget by a tax agent, usually an employer.
LAW AND ORDER
Tax agents for personal income tax are Russian organizations, separate subdivisions of foreign organizations in the Russian Federation, as well as individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, from which or as a result of relations with which the taxpayer received income subject to personal income tax. 1 article 226 of the Tax Code)
Income taxed at a rate of 13% also includes remuneration under civil law contracts, income from the sale of property, as well as some other types of income.
Taxation at the rate of 9% is applied upon receipt of:
1. dividends by individuals who are tax residents of the Russian Federation from equity participation in the activities of organizations;
2. interest on mortgage-backed bonds issued before January 1, 2007;
3. income by the founders of trust management of mortgage coverage based on the acquisition of mortgage participation certificates issued by the manager of mortgage coverage before January 1, 2007
What personal income tax rate to apply to income received in the form of dividends from a foreign company
Petrov A.K. permanently residing in the city of Ryazan and being a tax resident of the Russian Federation, in 2013 received income in the form of dividends from a company registered in the Republic of Seychelles to his current account in a Russian bank in US dollars.
According to paragraphs. 1 p. 3 art. 208 of the Tax Code, dividends received from a foreign organization are classified as income received from sources outside the Russian Federation.
With regard to income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation, a tax rate of 9% is established. Thus it is Petrov A.K. must calculate the amount of tax in respect of dividends from a foreign company at a rate of 9%.
The tax rate is set at 35% for:
1. the cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services, from amounts exceeding 4,000 rubles;
2. interest income on deposits in banks in terms of the excess of the amount of interest accrued in accordance with the terms of the agreement over the amount of interest calculated:
- for ruble deposits - based on the refinancing rate of the Central Bank of the Russian Federation, effective during the period for which the specified interest is accrued, increased by 5%;
- on deposits in foreign currency - based on 9% per annum.
Utkina V.A. took part in a competition held by Romashka LLC and won an LCD TV worth 34,000 rubles.
Since when taxing winnings and prizes in ongoing contests, games for the purpose of advertising goods, works or services, tax is paid only on amounts exceeding 4,000 rubles, the taxable base will be 30,000 rubles. (34,000 rubles - 4,000 rubles), and the amount of personal income tax from the winnings is 10,500 rubles. (30,000 rubles x 35%). If the drawing of prizes was held for the purpose of advertising a manufacturer or seller of goods, personal income tax from the winnings will be 4,420 rubles. (34,000 rubles x 13%).
3. income in the form of material benefits received from savings on interest on borrowed (credit) funds in terms of the excess:
- for ruble loans (credits) - the amount of interest calculated on the basis of 2/3 of the current refinancing rate established by the Central Bank of the Russian Federation on the date the taxpayer actually receives income, over the amount of interest calculated on the basis of the terms of the agreement;
- for foreign currency loans (credits) - the amount of interest calculated on the basis of 9% per annum, over the amount of interest calculated on the basis of the terms of the agreement.
LAW AND ORDER
The material benefit received from savings on interest for the use of borrowed (credit) funds provided for the construction or acquisition in the territory of the Russian Federation of residential real estate (shares / shares in it), land plots for it, is exempt from taxation, provided that the taxpayer has the right to obtaining a property tax deduction, established by paragraphs. 2 p. 1 art. 220 of the Tax Code, and confirmed by the tax authority in the manner prescribed. 3 Art. 220 of the Tax Code. (Letter of the Ministry of Finance of Russia
dated 17.09.2010 No. 03?04?05/6?559)
4. income in the form of a fee for the use of funds contributed by shareholders by an agricultural credit consumer cooperative, as well as interest for the use by an agricultural credit consumer cooperative of funds attracted from shareholders in the form of loans, in excess of the amount of the specified fee, interest accrued in accordance with the terms of the contract , over the amount of payment, interest, calculated on the basis of the refinancing rate of the Central Bank of the Russian Federation, effective during the period for which the specified interest is accrued, increased by 5%.
The tax rate is set at 30% for all income of individuals who are not tax residents of the Russian Federation, with the exception of income received:
1. in the form of dividends from equity participation in the activities of Russian organizations, in respect of which the tax rate is set at 15%;
2. from the implementation of labor activity, in respect of which the tax rate is set at 13%;
3. from carrying out labor activities as a highly qualified specialist in accordance with Federal Law No. 115-FZ of July 25, 2002 “On the Legal Status of Foreign Citizens in the Russian Federation”, in respect of which the tax rate is set at 13%;
LAW AND ORDER
A highly qualified specialist is a foreign citizen who has work experience, skills or achievements in a particular field of activity, who claims to receive a salary, in particular, in the amount of at least two million rubles per year (clause 1, article 13.2 of Federal Law No. 115- FZ).
4. from the implementation of labor activities by participants in the State Program for Assistance in the Voluntary Resettlement to the Russian Federation of Compatriots Living Abroad, as well as members of their families who have jointly resettled for permanent residence in the Russian Federation, in respect of which the tax rate is set at 13%;
5. from the performance of labor duties by crew members of ships flying the State Flag of the Russian Federation, in respect of which the tax rate is set at 13%.
INCOME EXEMPTED FROM TAXATION
The Tax Code establishes a fairly wide list of income that is not subject to taxation (exempted from taxation).
LAW AND ORDER
A complete list of income exempt from taxation is contained in Art. 217 of the Tax Code.
In particular, the following types of income of individuals are not taxed: state benefits, including unemployment benefits, pregnancy and childbirth benefits, as well as other payments and compensations, with the exception of benefits for temporary disability and caring for a sick child;
- state pensions, labor pensions and social supplements to pensions;
- alimony;
- the amount of lump-sum payments (including in the form of material assistance);
- scholarships
- income received from the sale of livestock and crop products grown in personal subsidiary plots;
- income of members of a peasant (farm) economy from the production and sale of agricultural products (during the first five years from the date of registration of the economy);
- income of individuals who are tax residents of the Russian Federation received from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses, land plots, share / shares in them, and other property that were owned by them for three years or more (except for the sale of securities);
- income in cash and in kind received from individuals by way of inheritance, with the exception of remuneration paid to heirs (successors) of authors of works of science, literature, art, as well as discoveries, inventions and industrial designs;
- income in cash and in kind, received from individuals by way of donation, except for cases of donation of real estate, vehicles, shares, shares, shares;
- any gifts received in cash or in kind from a person who is a family member or close relative (husband or wife, parents and children, adoptive parents and adopted children, grandparents and grandchildren, full and half-blooded (having a common father or mother) brothers and sisters );
- prizes in cash and / or in kind received by athletes for prizes;
- the amount of the taxpayer's tuition fee for basic and additional general education and vocational education programs, vocational training and retraining in educational institutions that have the appropriate license and the status of an educational institution;
- income in the form of interest received on deposits in banks located on the territory of the Russian Federation;
- funds of maternity (family) capital;
- amounts received by taxpayers at the expense of the budgets of the budgetary system of the Russian Federation for reimbursement of expenses for paying interest on loans (credits);
- amounts of payments for the purchase and / or construction of residential premises provided at the expense of budgets of various levels;
- contributions for co-financing the formation of pension savings directed to ensure the implementation of state support for the formation of pension savings;
- employer's contributions to the funded part of the labor pension in the amount of contributions paid, but not more than 12,000 rubles per year per each employee in whose favor the contributions were paid;
- lump-sum and urgent pension payments made in accordance with the procedure established by the Federal Law “On the procedure for financing payments from pension savings”.
TAX DEDUCTIONS
Submission of a tax return is not only a duty of the taxpayer, but also his right. So, individuals who have the right to receive tax deductions for personal income tax can fill out and submit a tax return. A tax deduction is an amount that reduces the amount of income (the so-called taxable base) on which tax is paid. In some cases, a tax deduction means the return of a part of the previously paid tax on the income of an individual, for example, in connection with the purchase of an apartment, expenses for treatment, training, etc.
NOTE
Not the entire amount of expenses incurred within the declared deduction is subject to refund, but the corresponding amount of previously paid tax.
A citizen can apply for a tax deduction if:
1. is a tax resident of the Russian Federation;
2. at the same time, he receives income from which personal income tax is withheld at a rate of 13%.
Tax deductions cannot be applied by individuals who are exempt from paying personal income tax due to the fact that they basically have no taxable income. Such persons include:
1. unemployed who have no other sources of income other than state unemployment benefits;
2. individual entrepreneurs who apply special tax regimes and do not have other income taxed at a rate of 13%.
In total, the Tax Code provides for six groups of tax deductions:
1. standard tax deductions (Article 218 of the Tax Code of the Russian Federation):
- deduction for the taxpayer;
- deduction for a child;
2. social tax deductions (Article 219 of the Tax Code of the Russian Federation):
- for charitable spending;
- on training costs;
- on expenses for treatment and purchase of medicines;
- on expenses for non-state pension provision and voluntary pension insurance;
- on expenses for the funded part of the labor pension;
3. property tax deductions (Article 220 of the Tax Code of the Russian Federation):
- when selling property;
- when acquiring property;
4. professional tax deductions (Article 221 of the Tax Code of the Russian Federation);
5. tax deductions when carrying forward losses from transactions with securities and transactions with financial instruments of futures transactions circulating on the organized market (Article 220.1 of the Tax Code of the Russian Federation);
6. tax deductions when carrying forward losses from participation in an investment partnership (Article 220.2 of the Tax Code of the Russian Federation).
As a general rule, tax deductions for personal income tax are provided at the end of the tax period (calendar year) by the tax inspectorate at the place of residence (place of stay) of an individual when he submits a tax return for personal income tax with the necessary set of documents attached to it.
The lists of documents necessary and sufficient for obtaining certain types of tax deductions are given on pages 17-19 of the brochure. When submitting copies of documents confirming the right to a deduction to the tax authority, it is recommended to have their originals with you for verification by the tax inspector.
ADVICE
All the necessary information on the procedure for obtaining tax deductions is available on the website of the Federal Tax Service of Russia www.nalog.ru in the section "Individuals"
- Personal income tax, tax deductions
- Deductions
PROCEDURE FOR COMPLETING THE TAX DECLARATION
The personal income tax return is a document developed and approved in the prescribed form, with the help of which in the Russian Federation individuals report on their income, sources of payment, calculate the amount of tax payable or refundable, declare their right to tax deductions.
LAW AND ORDER
The form of the tax return for personal income tax (3-NDFL) for 2012, the procedure for filling it out and the format of submission were approved by Order of the Federal Tax Service of Russia dated November 10, 2011 No. ММВ-7-3 / [email protected]
The following requirements are presented when filling out a tax return:
- the declaration is filled out by hand or printed on a printer using blue or black ink;
- duplex printing on paper is not allowed;
- corrections are not allowed;
- deformation of barcodes when printing out the declaration and loss of information on the sheets when they are fastened are not allowed;
- each indicator corresponds to one field, consisting of a certain number of cells;
- all cost indicators are indicated in the declaration in rubles and kopecks, with the exception of amounts of income from sources outside the territory of the Russian Federation, before they are converted into Russian rubles;
- amounts of personal income tax are calculated and indicated in full rubles (values less than 50 kopecks are discarded, values of 50 kopecks and more are rounded up to a full ruble).
- text and numeric fields of the form are filled from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the value of the indicator;
- when filling in the indicator “OKATO (OKTMO) Code”, free cells to the right of the code value in case the OKATO (OKTMO) code has less than eleven characters, are filled with zeros;
- at the top of each completed page, the taxpayer identification number (TIN) is affixed, as well as his surname and initials in capital letters;
- at the bottom of each completed page, with the exception of the title page, in the field “I confirm the accuracy and completeness of the information indicated on this page”, the signature of the taxpayer or his representative and the date of signing are affixed.
When filling out the declaration, all values of indicators are taken from certificates of income and withheld amounts of taxes issued by tax agents, settlement, payment and other documents available to the taxpayer, as well as from calculations made on the basis of these documents.
LAW AND ORDER
Taxpayers have the right not to indicate income that is not subject to taxation (exempted from taxation) in the tax return in accordance with Art. 217 of the Tax Code, as well as income upon receipt of which the tax is fully withheld by tax agents, if this does not prevent the taxpayer from receiving tax deductions under Art. 218 - 221 of the Tax Code.
If it is found in the submitted tax return that information is not reflected or incomplete, as well as errors that lead to an understatement of the amount of tax payable, the taxpayer must make the appropriate changes and submit an updated tax return to the tax authority.
LAW AND ORDER
The taxpayer is released from liability when submitting an updated tax return to the tax authority after the expiration of the deadline for filing a tax return and the deadline for paying tax in cases provided for in Art. 81 of the Tax Code.
The declaration form contains the following sheets:
- Title page;
- Sections 1, 2, 3, 4, 5, 6;
- Sheets A, B, C, D1, D2, D3, D, E, G1, G2, G3, Z, I.
When filling out the title page of the declaration, indicate:
Taxpayer Identification Number (TIN).
ADVICE
You can find out your TIN on the website of the Federal Tax Service of Russia www.nalog.ru on the page of the "Find TIN" service.
Adjustment number (when filling out the initial tax return, the value is indicated equal to "0", in the case of a clarifying declaration - the value according to the serial number of the clarifying declaration for the corresponding reporting period). Reporting tax period - the calendar year for which the declaration is submitted. Code of the tax authority - the code of the tax inspectorate at the place of residence (place of stay) of the taxpayer. Taxpayer category code:
- "720" - an individual registered as an individual entrepreneur;
- "730" - a notary engaged in private practice, and other persons engaged in private practice in accordance with the procedure established by the current legislation;
- "740" - a lawyer who has established a lawyer's office;
- "760" - another individual declaring income in accordance with Art. 228 of the Tax Code, as well as for the purpose of obtaining tax deductions in accordance with Art. 218-221 of the Tax Code or for any other purpose;
- "770" - an individual registered as an individual entrepreneur and is the head of a peasant (farm) economy.
The code of the tax inspectorate and OKATO (OKTMO) at the address of his place of residence (place of stay) can be determined by the taxpayer using the Internet service "Address and payment details of your inspectorate" located on the website of the Federal Tax Service of Russia www.nalog.ru in the "Electronic Services" section .
General information about the taxpayer, filling in the following fields:
- surname, name and patronymic;
- contact phone number with telephone code;
- date and place of birth, citizenship;
- information about the identity document;
- taxpayer status (tax resident/non-resident of the Russian Federation);
- address of the place of residence (place of stay).
Sections 1, 2, 3, 4, 5, 6 are filled in on separate sheets and are used to calculate the tax base and the amount of taxes on income taxed at various rates, as well as the amount of tax payable / additionally paid to the budget or refunded from the budget:
In Section 1 on income taxable at a rate of 13%.
In Section 2 on income taxable at a rate of 30%.
In Section 3 on income taxable at a rate of 35%.
In Section 4 on income taxable at the rate of 9%.
In Section 5 on income taxable at a rate of 15%.
Section 6 is completed after completing Sections 1, 2, 3, 4 and 5 of the declaration form.
NOTE
The title page and section 6 of the declaration form must be completed by all taxpayers submitting a declaration. Sections 1 - 5 are completed as needed.
Sheets A, B, C, D1, D2, D3, D, E, G1, G2, G3, H, I are used to calculate the tax base and tax amounts when filling out sections 1, 2, 3, 4 and 5 of the declaration form and fill out of necessity:
Sheet A is filled out for taxable income received from sources in the Russian Federation, with the exception of income from entrepreneurial activity, advocacy and private practice. Sheet B is completed for taxable income received from sources outside the Russian Federation, with the exception of income from entrepreneurial activity, advocacy and private practice. Sheet B is filled in for all income received from entrepreneurial activities, advocacy and private practice.
Sheet G1 is used to calculate and reflect the amounts of income that are not subject to taxation in accordance with a. 7 paragraph 8 and paragraph 28, 33 and 43 of Art. 217 of the Tax Code (with the exception of income in the form of the value of winnings and prizes received in ongoing contests, games and other events for the purpose of advertising goods (works and services). Sheet G2 is used to calculate and reflect the amounts of income that are not subject to taxation in accordance with paragraph 28 Article 217 of the Tax Code in the form of the value of winnings and prizes received in competitions, games and other events for the purpose of advertising goods (works and services) Sheet G3 is used to calculate the amount of tax withheld from income exempt from taxation in accordance with subclause 1 clause 1 article 212 of the Tax Code.
Sheet D is used to calculate professional tax deductions for royalties established by paragraph 3 of Art. 221 of the Tax Code, under civil law contracts, established by paragraph 2 of Art. 221 of the Tax Code, as well as tax deductions on income from the sale of a share in the authorized capital of an organization, upon assignment of rights of claim under an equity participation agreement
construction, established a. 2 pp. 1 p. 1 art. 220 of the Tax Code.
Sheet E is used to calculate property tax
deductions on income from the sale of property, from the seizure
property for state or municipal needs,
established paragraphs. 1 and 11 paragraph 1 of Art. 220 of the Tax Code.
Sheet G1 is used to calculate standard tax
deductions established by Art. 218 of the Tax Code.
Sheet G2 is used to calculate social tax
deductions established by Art. 219 of the Tax Code.
Sheet G3 is used to calculate social tax
deductions established by paragraphs. 4 p. 1 art. 219 of the Tax Code.
Sheet Z is used to calculate the tax base
dealing with securities and financial
futures instruments.
Sheet I is used to calculate property tax
deductions for the acquisition of property, established
pp. 2 p. 1 art. 220 of the Tax Code.
NOTE
All the necessary information on the procedure for filling out the tax return form for personal income tax in the form 3-NDFL is available on the website of the Federal Tax Service of Russia www.nalog.ru in the "Documents" section.
There are several options for completing the declaration:
- in paper form using a declaration form filled out by hand;
- in electronic form using the form in electronic form;
- using the program "Declaration 20__".
When filling out the declaration by hand, filling in the form fields is carried out with capital printed characters, and, in the absence of any indicator, a dash is put in the cells of the corresponding field. When preparing a declaration in electronic form, the values of numerical indicators are aligned to the right (last) familiarity, when printed on a printer, the absence of cell framing and dashes for blank cells is allowed. Signs are printed in Courier New font, 16-18 points high.
LAW AND ORDER
In accordance with paragraph 3 of Art. 80 of the Tax Code, the tax authority provides tax return forms (including in electronic form) free of charge.
The most convenient and easiest way to fill out the declaration is to use the program "Declaration 20__", designed to automatically fill out the declaration on personal income tax for the corresponding year. To use the “Declaration 20__” program, it is enough for a taxpayer to enter the initial data, on the basis of which the program will not only automatically generate declaration sheets for all taxable income received from sources in the Russian Federation and received from sources outside the Russian Federation, but also calculate the amount of tax to payment or refund from the budget.
DEADLINES FOR SUBMISSION OF THE TAX RETURN
The declaration on personal income tax is submitted to the tax authority (inspectorate of the Federal Tax Service of Russia) at the place of residence (place of stay) of the individual no later than April 30 of the year following the year in which the corresponding income was received. If April 30 falls on a weekend or non-working holiday, the declaration must be submitted no later than the next working day.
LAW AND ORDER
In accordance with Art. 11 of the Tax Code, the place of residence of an individual is the address at which the individual is registered in the manner prescribed by the legislation of the Russian
Federation. If an individual does not have a place of residence on the territory of the Russian Federation, it may be determined at the request of this individual at the place of his stay.
The amount of tax calculated on the basis of the tax return is paid at the place of residence (place of stay) of the taxpayer no later than July 15 of the year following the expired calendar year.
LAW AND ORDER
For late submission of the declaration Art. 119 of the Tax Code provides for a fine in the amount of 5% of the amount of tax payable / additionally paid on the basis of this declaration for each month of delay in submitting the declaration, but not more than 30% of the specified amount and not less than 1,000 rubles.
In case of termination of activities by individual entrepreneurs, notaries, lawyers and other persons engaged in private practice, a declaration of income actually received in the current tax period must be submitted within five days from the date of termination of such activities.
When a foreign individual terminates during a calendar year activities, the income from which is subject to taxation and leaves the territory of the Russian Federation, a declaration on income actually received during the period of his stay in the current tax period in the territory of the Russian Federation must be submitted no later than one month before his departure. At the same time, the payment of additional tax accrued on declarations is made by persons who have ceased their activities no later than 15 calendar days from the date of filing such a declaration. Submission of a declaration to the tax authority only for the purpose of obtaining tax deductions, the deadline for filing a declaration - April 30 - does not apply. Those. A taxpayer can file a declaration with the tax authority in order to receive a tax deduction at any time during the year.
LAW AND ORDER
Verification of the tax return and the documents attached to it, confirming the correctness of the calculations and the validity of the requested deduction, is carried out within 3 months from the date of their submission to the tax authority (clause 2, article 88 of the Tax Code).
If the submitted tax return calculates the amount of tax refundable from the budget, together with the tax return, you can apply to the tax authority for the return of personal income tax in connection with the provision of a tax deduction.
LAW AND ORDER
The amount of overpaid tax is subject to refund at the request of the taxpayer within one month from the date of receipt by the tax authority of such an application, but not earlier than the end of a desk tax audit (clause 6, article 78 of the Tax Code).
METHODS FOR SUBMISSION OF THE DECLARATION TO THE TAX AUTHORITY
The declaration may be submitted by the taxpayer to the tax authority:
1. personally or by his representative;
2. by mail with a description of the attachment;
3. in electronic form via the Internet.
LAW AND ORDER
The procedure for filing a taxpayer declaration with the tax authority is established by Art. 80 tax code
When submitting a declaration by a representative of the taxpayer, his authority must be documented.
LAW AND ORDER
In accordance with paragraph 1.15 of the Procedure for filling out the tax declaration form, if the declaration is signed by a legal or authorized representative of the taxpayer, a copy of the document confirming the authority of the representative to sign it must be attached to the submitted declaration.
The legal representatives of an individual are persons acting as his legal representative in accordance with the norms of civil and family law (parents, adoptive parents, guardians, trustees). An authorized representative of an individual may be another legal entity or individual whose powers must be confirmed by a notarized power of attorney or a power of attorney equivalent to that in accordance with the civil legislation of the Russian Federation.
ADVICE
When submitting the declaration in person or through your representative, it is recommended to submit a copy of it for the tax inspector to mark with the date of acceptance of the declaration.
When sending a tax return by mail, the date of its submission is considered to be the date of sending the postal item indicated on the postal stamp with a description of the attachment.
When submitting a declaration in electronic form, the taxpayer must have a signature key certificate (SKP) and the corresponding electronic digital signature key (ES).
ADVICE
The signature key certificate (SCC) and the corresponding electronic signature key (ES) can be obtained at any certification center accredited in the network of trusted certification centers of the Federal Tax Service of Russia
At the same time, there is an exhaustive list of grounds in the presence of which the tax authority does not accept the submitted declaration:
1. the person submitting the declaration does not have documents proving his identity, or the person refuses to present them;
2. absence of the taxpayer's signature in the declaration;
3. submission of a declaration to a tax authority whose competence does not include its acceptance (for example, filing a declaration with a tax office not at the place of registration of the taxpayer);
4. submission of a declaration not in the prescribed form;
5. the absence of the last name, first name, patronymic of an individual in the relevant fields of the declaration.
On the basis of Article 216 of the Tax Code of the Russian Federation, each citizen is obliged to report on his income received for the year. Thus, the calculation of the amount for paying taxes is carried out - the obligation of each citizen on the basis of Article 57 of the Constitution of the Russian Federation. According to Article 229 of the Tax Code of the Russian Federation, information on the profit received should be submitted before April 30 of the current year - data for the past year. To report to the tax service, the declaration of income of individuals is filled out. How to do this will be discussed with an example.
Income tax for citizens of Russia is accrued annually after the submission of a declaration in form 3 - this document is called a declaration in form 3-NDFL. The document indicates the income received for a certain period of time.
Declaration 3-NDFL must be submitted by citizens with a certain income
Who is required to submit
Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation clearly spell out the list of persons who must report on their cash receipts on a mandatory basis. The list of such taxpayers includes:
- individual entrepreneurs;
- notaries;
- lawyers;
- persons with private activities that bring profit.
In some cases, information about the funds received must be submitted by foreigners and non-residents of the Russian Federation.
What receipts fit
Having figured out what a declaration is, you should consider information on what you will have to pay tax on. In other words, what is meant by the profit received for the year. The income of citizens of the Russian Federation include:
- remuneration from persons and organizations, with the exception of tax authorities and tax service agents;
- funds received from a real estate transaction and property rights, if the objects were owned for less than 3 years;
- winnings in monetary terms in lotteries and other promotions that are subject to an inflated rate of tax payments;
- remuneration received as an inheritance - this includes copyrights, works of art and other similar means;
- income from activities currently carried out by the taxpayer;
- various cash receipts received from the sale of securities and other property;
- other income for which personal income tax payments did not follow.
The presented elements must be supported by a documentary basis. Otherwise, it will be difficult to prove your involvement in a certain amount of money. If the tax authorities discover such an unplanned concealment, the citizen will be brought to administrative or criminal liability (concealment of income on an especially large scale).
Liability for late filing
If the income declaration was not submitted on time, administrative liability arises. According to articles 119 and 122 of the Tax Code of the Russian Federation, if the declaration is submitted later than April 30, the taxpayer will be fined. If the declaration is filed on time, but the tax itself is not paid before the due date (July 15), penalties are charged for each overdue day.
Memo from the website of the tax service
Documents to fill out
Before analyzing the question of how to fill out a declaration in the form of 3-NDFL, you should submit the documents that will be needed for independent work. The following documents will be required to complete:
- passport of a citizen who reports for his cash receipts to the tax service, if an electronic version is sent, then you must submit a scan of the document;
- TIN - it is issued to citizens of Russia and individual entrepreneurs;
- an agreement on a completed transaction - it must be submitted if a record of the profit received from the sold property is included in the form;
- any documents that confirm the fact of obtaining property in the property - the information provided must also be provided subject to the signing of any agreement on the acquisition of real estate;
- certificate of income received in the form of 2-NDFL.
Additional documentation may need to be prepared if the situation requires it.
It is better to collect documents for filing a declaration immediately during the year in a separate folder immediately after the completion of any transaction.
Fill example
To know exactly how to fill out the declaration correctly, you need to familiarize yourself with its sample:
In 2017, the existing declaration has undergone minor changes, which should be taken into account without fail. Otherwise, the tax service will not accept the completed declaration, appealing the invalidity of the document.
Form 3-NDFL consists of a title page and 2 sections - a total of 11 sheets. They must be completed as required. Next, it will be discussed how to fill out the declaration separately on the sheets.
It is possible to fill in the declaration using a special program
Title page
On the title page, all fields are filled in, with the exception of those allocations that are intended for employees of the tax service. The following information is entered here:
- reporting period for taxes;
- correction code - when submitting for the first time put "0", if not for the first time, then they indicate an attempt in a specific case - "1", "2", etc .;
- code of the tax service unit at the place of registration - can be found on the website;
- personal data of the person being filled;
- information about the taxpayer - date of birth and information from the passport;
- address of the place of residence - strictly according to the registration;
- the status of the applicant - a resident or non-resident (has Russian citizenship, but is absent from the country for more than 183 days);
- valid phone number;
- sheets of the declaration that were filled out and are attached - their number is indicated upon completion of filling;
- if required, then information about the representative of the taxpayer is provided;
- signature of the person completing the document.
The rest of the fields are left to be filled in by tax officials.
1 section
In the 1st section, information is entered already after completion of filling - here the calculated amount of tax is presented on the fact of the reporting presented below. The section also contains columns that must be filled in:
- 020 - budget classification code - type of income received, information can be taken from the website of the tax service;
- 030 - OKTMO - territory classifier, which is also determined using the FTS website;
- 040 - the amount of the calculated tax;
- 050 - the amount of the refundable, previously overpaid tax, in this case "0" is written.
All information on the codes is presented on the website of the Federal Tax Service according to the territorial affiliation of the most filled.
2 section
Next, you should fill out section 2, which includes the amount of funds received. On the specified sheet, in some paragraphs there is even a hint for calculating the amounts. There are lines from 010 to 140, which are divided into 2 groups. The first includes information about the tax base, and the second is for recording calculated calculations.
After filling out, each section should be checked and signed, putting down the date the declaration was completed.
Sheet "A"
In sheet "A" it is necessary to indicate the sources from which the cash receipts were received. Sources are grouped according to the principle of being in Russia. When filling out, you should indicate the type of income, TIN, KPP and OKTMO source and other information. It is also important to take into account that it is required to indicate the amount of receipts not only those that are taxed, but also others that are not subject to taxation.
This is followed by sheets “B”, “C”, “D” and others, which provide for mandatory filling in the form if other receipts were received. For example, sheet “B” is filled out only if the funds came from sources located outside the territory of Russia. Sheets “3” and “I” are filled in the same way.
When a declaration is submitted, it is carefully rechecked, since often citizens who fill out the document for the first time make mistakes. Full instructions on filling out the 3-NDFL form can be viewed on the website of the Federal Tax Service.
Sample Declaration of Income
In self-completion of the income declaration of Russian citizens, it is necessary to highlight the following features and recommendations:
- If you cannot complete the declaration yourself, it is recommended to contact professionals. You can also use ready-made programs downloaded from the website of the Federal Tax Service.
- If the declaration is filled out by a trustee, then it must be accompanied by a power of attorney certified by a notary.
- It is important not to violate the specified deadlines. If this year April 30 falls on a weekend, then the deadline is extended to the first business day.
- Even if there is no obligation to pay taxes, the declaration must be filed in any case.
- In the event of a delay, the taxpayer will have to pay a fine of at least 100 rubles.
- Making mistakes in the declaration does not always entail a complete refusal to accept it. In this case, the taxpayer is contacted by a tax officer who points out the error, saying that it needs to be corrected. To do this, a new clarifying declaration is submitted, completed in the same sequence and in compliance with the above rules. JavaScript must be enabled in your browser settings for the survey to work.
There are constant changes in the legislation of the Russian Federation. Reporting is regularly updated as well. How has the 2018 personal income declaration changed? What updates await taxpayers, and who is required to file this form? In what order is the specified document generated? You will find a detailed procedure for compiling 3-personal income tax in our article - for clarity, a completed sample report is presented at the end of the material.
What is an income statement
When entrepreneurs receive income, they must be declared for further taxation. If an individual entrepreneur is on a special regime and pays a single tax to the budget, there is no obligation to submit a 3-personal income tax form. But when using the general taxation regime, as well as in some other cases, which will be discussed in more detail below, it is required to file a declaration of income of individuals. In 2018, it is necessary to report for 2017.
When submitting 3-NDFL to the tax authorities, data on the taxable base are indicated in terms of various income received and the amount of tax accrued. If deductions are claimed at the same time, additional information is provided that is mandatory for issuing an income tax refund. Thus, in some cases filing a return is the responsibility of the taxpayer, while in others it is a right.
What is the difference between the 2018 income statement
The current income declaration form was approved by the tax authorities in Order No. ММВ-7-11/671 dated December 24, 2014. The document was repeatedly edited due to amendments to the tax legislation of the Russian Federation, but continues to be applied in 2018. The same Order contains the rules for generating a report for all sections. What exactly has been updated in 3-NDFL?
First of all, the adjustments made to the Tax Code of the Russian Federation by Laws No. 317-FZ of November 23, 2015, No. 327-FZ of November 28, 2015, and No. 32-FZ of February 15, 2016 were taken into account. In connection with this, the taxation standards have changed those citizens who receive profit in the form of dividends from foreign controlled companies (clause 66, article 217 of the Tax Code). In addition, changes in deductions for parents of disabled children are taken into account - with an increase from 3,000 rubles. up to 6000 rub. and 12,000 rubles. (signature 4, clause 1, article 218); to increase the maximum limit of 350,000 rubles. instead of 280,000 rubles. when providing employees with standard child deductions (stat. 218). And finally, the specifics of taxation of operations on investment individual accounts have been clarified (stat. 214.9, 219.1).
Who must file income tax returns
The declaration of income of individuals is submitted by those taxpayers who are indicated in stat. 227, 227.1, 228 (clause 1) of the Tax Code. First of all, these are entrepreneurs working on the general taxation system, and they are also people who have sold their own property. In addition, private practitioners and employees who received income as part of labor and / or civil law relationships with enterprises that are not tax agents are required to file 3-NDFL.
Who submits the 3-NDFL declaration:
Persons registered in the general manner as individual entrepreneurs and conducting activities on OSNO.
IP on special regimes upon receipt of income that does not relate to imputed or simplified activities, or in the event of loss of grounds for using such a regime.
A number of civil servants, including employees of the Ministry of Internal Affairs (Decree No. 557 of 07/01/14, Decree No. 1574 of 12/29/14, Order No. 875 of 10/31/13). The same requirement applies to family members of civil servants.
Foreigners operating in the Russian Federation on the basis of a patent issued in accordance with the legislative requirements.
Private practitioners - notaries, lawyers, detectives, etc.
Individuals who received income from non-tax agents (both from organizations and from other individuals). The reporting obligation arises for the party that received the income only after notification by the employer. That is, the party that paid the income to an individual is obliged to notify in writing of the impossibility of withholding income tax not only to the territorial division of the IFTS, but also to the citizen himself. If a person has not received any notifications, then he should not file 3-personal income tax.
Individuals who have sold property that has been owned for less than 3 years. For example, it is necessary to submit an income declaration when selling a car, apartment, house, garage, etc. But, if a citizen has owned an object for more than 3 years, it is not necessary to submit a declaration to the tax office.
Individuals who have received winnings from playing the lottery, casino, sweepstakes, and other risky entertainment events.
Individuals who provide personal property for rent.
Individuals who receive income abroad. The exception is civil servants-residents of the Russian Federation working abroad.
Individuals who have received as a gift property, securities and other objects from citizens who are not their relatives or individual entrepreneurs.
Other persons in accordance with legislative norms.
Note! Employed citizens are not required to submit a declaration, the employer performs these actions for them by submitting Form 2-NDFL on income and staff deductions to the Federal Tax Service Inspectorate.
Citizens have the voluntary right to provide 3-personal income tax in the event of applying for social, property, professional deductions or when the employer provides standard deductions in a smaller amount than required by law (clause 2 of article 229 of the Tax Code). In addition, if an individual has changed the status of a non-resident to a resident, filing a declaration will also help return the income tax withheld by the employer. At the same time, the overpayment amount is usually quite significant, since the rate changes from 30% to 13%. This means that in order to return the difference, it is necessary to provide 3-NDFL and supporting documentation to the tax authorities (clause 1.1 of article 231).
Income tax return deadline
What is the deadline for filing an income tax return? For an answer, we turn to the provisions of Art. 229 . It is stated here that when submitting the form by persons who are obliged to do this, the general deadline for submission is set to April 30 of the calendar year following the reporting one (paragraph 1 of article 229). If the activity of an individual (individual entrepreneur or private practitioner) is terminated before the end of the tax period, it is necessary to report within 5 days from the date of termination (clause 3 of article 229). For foreigners, the period has been extended to 1 month.
Accordingly, the income statement for 2018 is submitted before 04/30/19, for 2017 - before 05/03/18, taking into account the postponement of holidays and weekends. For taxpayers who are not required, but wish to submit f. 3-NDFL, there are no strict time limits. Filing a declaration at the address of residence of an individual is possible at any time after the end of the tax period, but no later than 3 years later (clause 7, article 78 of the Tax Code). For example, in 2018, you need to report for 2015, 2016 and 2017; and in 2017 - for 2014, 2015 and 2016. Next, we will consider how to fill out an income tax return based on current regulatory requirements.
How to fill out an income tax return
There are several ways to file a declaration. You can personally visit the IFTS or send documentation by mail with a mandatory inventory attachment. Or submit the data through an official representative with a preliminary notarization of the latter's authority. Finally, you can take advantage of the Internet and submit the form through TCS.
In order to correctly fill out the income statement for 2018 or 2017, first you need to download the current form - a standard form (KND 1151020) and a sample of filling are presented at the end of our article. The document, as well as the rules for entering data and the format for submitting the report in electronic form, were approved by Order No. ММВ-7-11 / [email protected] dated 12/24/14 Let's look at the basic rules for filling out the declaration.
Requirements for the preparation of 3-personal income tax:
The document can be filled out on a computer or by hand. You can use software that provides for the output of two-dimensional codes on a printed form. It uses black or blue ink.
Deformation of the form sheets and the presence of corrections are prohibited.
Data for inclusion in the report are taken from income certificates issued by tax agents, payment and settlement documents available to the taxpayer, etc.
Each indicator has a separate field/line.
Monetary values are entered in rubles with kopecks, except for amounts converted at the exchange rate.
Personal income tax values are subject to rounding according to the rules of mathematics - kopecks over 50 are rounded up to a whole ruble, less are discarded.
Income and expenses subject to conversion into Russian rubles are calculated at the official exchange rate as of the actual date of receipt of income or expenditure.
All indicators are entered from left to right.
In the absence of an indicator, a dash is indicated.
When submitting supporting documents to the IFTS, it is recommended to additionally compile a register of submitted forms - in writing and in any form.
If the declaration is provided by an official representative of the taxpayer, a copy of the document confirming his authority, for example, a notarized power of attorney, should be attached.
Form of filling in the declaration of income
This reporting document includes many sections and sheets. But the taxpayer does not need to fill in all of them, only those pages that reflect information on income, expenses and tax amounts are submitted to the IFTS. In particular, all individuals, without exception, are required to provide the following sheets:
Form title - data on the period of data submission, individual, tax authority, authorized representative (if any) are entered here.
Section 1 - here you can see data on income tax calculated for transfer to the budget or refund for the period.
Section 2 - here the calculation of the taxable base and the tax itself is performed at the applicable tariff rate.
In addition, the declaration includes sheets A-D, D1 and D2, as well as E1 and E2 and sheets G-I. All of them are used for the purpose of calculating the taxable base for personal income tax - they are filled out only when necessary. For example, when an individual sells housing (owned for less than 3 years), in addition to the required pages, they also form sheets A and D2. And if at the same time in the same tax period a person acquired a new housing or built a house, it is required to additionally submit sheet D1, in addition to the mentioned sheets D2 and A, as well as sections 1, 2 and the title page.
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