The procedure and deadlines for the submission of the tax return according to usn. How and when to submit an individual entrepreneur declaration: different taxation systems
It is important for entrepreneurs to clearly know the deadlines for submitting a tax return to an individual entrepreneur. This will allow them to prepare all documents on time and submit reports to the Federal Tax Service.
Businessmen are required not only to pay taxes, they must submit information to the following funds:
In order to know exactly the date of data submission, it is recommended to take information from the tax calendar.
If you decide to send information to the Federal Tax Service, this can be done in 3 ways:
- During a personal visit to the inspection.
- Reports can be sent by Russian Post. Prepare documents in 2 copies, send them by registered mail. It is imperative to make an inventory of documents. The date of sending the FTS will be considered the date of submission of the declaration.
- You can submit data using electronic channels of information transfer. But in this case, the entrepreneur will need an electronic signature.
SP can choose different modes taxation. Each of them has its own data submission date. There are also strictly defined dates for the payment of taxes.
Simplified system and UTII
If you have chosen the simplified system, the tax is paid on a quarterly basis. All amounts must be rounded up. Round the amount up to rubles, you do not need to indicate a penny. If, after withholding fixed payments, the company's income is 0 rubles, then there is no need to pay tax.
Pay contributions on the simplified tax system in the following numbers:
- 3 months before April 25;
- for 6, the amount must be paid before July 25;
- for 9 months, pay by October 25th.
Reporting must be submitted once a year. The deadlines for submitting information are different. Until March 31, organizations must provide data, and individual entrepreneurs can submit information until April 30.
Entrepreneurs who have chosen UTII must pay once a quarter.
For the first 3 months, contributions are paid before April 25, for the 2nd quarter, payments must be made before July 25. Businessmen pay the tax for the 3rd quarter until October 25, for the 4th quarter - until January 25.
Data should be sent to the Federal Tax Service on a quarterly basis. The report for the 1st quarter is submitted by April 20, the reports for the 2nd quarter must be sent to the Federal Tax Service by June 20. Until October 20, they submit a declaration for the 3rd quarter, until January 20, documents must be submitted for the last 3 months of the year.
Patent system and unified agricultural tax
The term for payment of a patent depends on the term of its validity:
- If the patent is issued for a period of up to 6 months, then make the payment no later than 25 calendar days from the date of commencement of the patent. In this case, you must pay the entire amount.
- A patent that is valid from 6 months to 1 year must be paid no later than 30 days from the date of registration of the document. Wherein it comes about calendar days. First, you can pay 2/3 of the cost, and the amount that remains, pay no later than the expiration of the patent.
The declaration, if the patent system is used, the businessman does not need to hand over.
Businessmen are charged advance payment, it should be entered by July 25th. The tax for the year must be paid by March 31 of the following year.
Pay attention to the reporting deadlines. A businessman who has chosen the Unified Agricultural Taxation must submit reports. KUDIR must be attached to the document. This is a book that lists the income and expenses of an entrepreneur. This must be done by March 31st.
If the SP chose OCH
Personal income tax (13%) payments must be paid by the individual entrepreneur once a year. Remember that the tax base can be reduced. It's about social, property deductions... In addition, there are professional and standard deductions.
The system involves making advance payments, but do not forget about the main thing. Such payments must be made from individual entrepreneurs once a year, this must be done before July 15.
The advance payments are calculated by the tax authority. The calculation is carried out on the basis of 4-NDFL.
For the 1st half of the year, the advance payment of the individual entrepreneur is paid until July 15. The amount for the 3rd quarter should be received by October 15th. But the advance payment for October, November and December is required to be paid before January 15th.
The 3-NDFL declaration must be sent to the tax office once a year. The document must be submitted by April 30.
Information that is indicated by a businessman in 4-NDFL must be submitted once a year. Information is provided by individual entrepreneurs who have started their own business. They need to be informed about the planned income, this must be done after the end of the month, within 5 days. We are talking about the month for which the company received 1 income.
In addition, information is submitted by businessmen who have been working for more than 1 year. They must report the amounts they expect to receive. This information must be submitted simultaneously with the transfer to the Federal Tax Service of the 3-NDFL form.
VAT payments
They are payable once a quarter. Until April 25th, contributions must be made for January, February and March. Deposit funds for April, May, and June by July 25th. Until October 25th, you must pay for July, August and September. And for 4 you need to pay before January 25.
It is important for entrepreneurs to clearly know the dates of the IP tax return. This will allow them to prepare papers on time and submit information to the Federal Tax Service. If you cannot prepare information for the Federal Tax Service on your own, it is recommended that you contact the specialists, or you can outsource the accounting.
We invite you to talk about the norms Russian legislation, which set the deadline for filing in 2019 for tax deduction, as well as for the payment of personal income tax. In addition, taxpayers will find out what punishment awaits them if they deviate from these time frames for sending a declaration to tax office for consideration, as well as in what cases it is permissible to postpone the submission of the form in the form of 3-NDFL.
- An empty declaration form for 2017 has been posted.
- Download a sample of the completed form 3-NDFL.
- Software for registration of the declaration is loaded on this.
As you know, in order to reimburse the overpaid tax associated with a certain type of cost (for example, paying for expensive treatment in a medical clinic), the taxpayer must draw up and submit a 3-NDFL form for verification.
However, when exactly an individual will carry out this process is also important, since most tax deductions are subject to limitation periods, the essence of which is that after their expiration, the right to calculate the deduction ceases to apply.
Attention! The starting point from which the statute of limitations should be counted is the day when the money was officially spent by an individual. For example, if a taxpayer paid for a contract with an educational institution on May 16, 2019, then on the same date in 2019 it will be considered that exactly one year has passed.
By what date you need to have time to hand over the form
Individuals claiming to reduce their size taxable base in connection with the overpayment of income tax earlier, you need to understand that the opportunity of this kind will not always be assigned to them throughout their lives. The period for which the right to a tax deduction extends is influenced only by the type to which it relates. The following tax rebate options are available:
- Socialcompensation. If an individual who is a pensioner spent money on life insurance on a voluntary basis or contributed it to the funded part of the labor-type pension, then the tax can be refunded no later than three years later. The same goes for individuals who carried out social expenses for charity, medical procedures and education. It is possible to claim such compensation only for three years.
- Property compensation. This is the most flexible of all possible tax credits, since there is no time limit for accrual provided by the Federal Tax Service for it. You can get overpaid personal income tax for the purchase of real estate at any time, but only once in a lifetime.
- Standard compensation. Such a deduction is intended for parents and consists in reducing their tax base in order to provide some kind of material assistance in raising children from the state. A mother or father can apply for this discount from the first month of the child's life. If this is done later, then the deduction will not be charged for the previous period, therefore, the earlier the declaration is drawn up, the more profitable it is for taxpayers.
- Professional compensation. If an individual is an entrepreneur or is engaged in the provision of private legal services and according to the rules current legislation has the right to a professional tax deduction, then it can receive it until the thirtieth of April of the next year (after the year this right arose).
The standard tax rebate is provided not only for parents, but also for individuals who are beneficiaries of various types, the list of which is fixed in Article No. 218 of the Tax Code of the Russian Federation. If the beneficiary has the right to standard compensation not from birth, but at a certain moment, then the sooner he submits the declaration, the sooner he will receive a discount and make his life easier.
If the right to standard deduction on benefits for an individual, for example, it appeared in 2015, and it submitted the 3-NDFL form only in 2019, then over the past period, material resources will not be compensated. Therefore, we recommend not to delay the registration of the declaration.
Up to what number of individuals need to pass 3-NDFL
The submission and execution of the 3-NDFL form for deduction is a voluntary matter, but in addition there are a number of circumstances under which an individual must submit a declaration for verification within the time frame established by law. Otherwise, it risks incurring various kinds of punishment - fines, administrative liability, and so on.
First of all, this applies to private entrepreneurs, whose income is not automatically deducted from income tax, and therefore they are obliged to carry out this procedure on their own. The same must be done by lawyers working in non-governmental organizations, individuals employed in firms that are not tax agents (that is, they do not transfer employees from salaries to state fund taxes), as well as foreigners receiving money in Russia.
Article 229, included in the Tax Code of the Russian Federation, shows that individuals who are obliged to submit the 3-NDFL form must do this before April 30, which will come the next year after the end year tax period... Thus, if a private entrepreneur draws up the 3-NDFL form and enters into it reporting data for 2017, then it must be submitted for verification by April 30, 2019 inclusive.
However, in 2019, this time period was somewhat extended due to weekends and holidays. In this regard, it is allowed to submit a formalized 3-NDFL form until May 3 inclusive.
What will happen for violation of the deadline for submission
Individuals who fail to submit their tax return on time must pay a fine. Its size depends on how many months the violator does not pay income tax.
If this is the shortest possible period, then the amount of the fine is 1000 rubles, and if it is a rather long period, then it may even reach 30% of the amount owed. In general, for each month of delay, the taxpayer is obliged to pay, in addition to the principal debt, plus five percent of its size.
When can a deferred return be filed?
If in the current year 2019 a taxpayer with wages, as well as all other sources of income of which personal income tax was withdrawn in 2017 and previous years, submits a declaration form after April 30, then he will not be punished with a fine only in one case - if it is a matter of providing a deduction. Until what date to send the 3-NDFL form for income tax refund does not matter at all, the main thing is that the statute of limitations for tax compensation does not expire.
However, a situation may arise when, using the same declaration form, an individual claims to reduce the size of the tax base and at the same time reports on the income received to the state, while paying a certain part of this amount to personal income tax.
In this case, the deadline for the delivery of the document plays a role. If on home page the form is indicated as the 2017 tax period, then it must be sent by April 30, 2019.
It should be noted that if the thirtieth of April falls on Saturday or Sunday, then taxpayers have a few more days left to send the declaration for verification. In this case, they can submit the document on Monday and will not pay a fine.
Tax return for individual entrepreneurs: 4 main types + a simple decision about the correct filling of tax return forms + 4 ways of filing reports.
Every entrepreneur who has registered a business is obliged by the state to provide information on his income.
Such information is carried out by filing a tax return to the relevant regulatory authorities.
Tax return for individual entrepreneurs- This is a documented report reflecting the profit received for a specified period of time and the tax withdrawn according to the selected taxation system.
Reporting documents are submitted to tax structures for the purpose of state control over the activities of citizens and their income.
Business registration is usually carried out at the place of residence. Declarations are also submitted to territorial inspectorates.
Some types of business involve filing at the place of business.
Tax return for individual entrepreneurs: 4 main types
So, you are a self-employed entrepreneur.
Now you need to decide on the taxation system. Each type of taxation involves certain types of activities. Sometimes the place of business is also important.
There are 4 main ways to pay tax for individual entrepreneurs:
1) Tax declaration for UTII
The document indicates the approximate income, which will be taxed at 15%.
Even if there was no entrepreneurial activity, it is necessary to submit a report.
With this form of taxation, the possibility of filing a "zero" declaration is not provided.
Reporting documents for UTII are submitted to the tax authorities on a quarterly basis.
Deadline for submission: 20th day of the month following the reporting quarter. This is the only type of accounting documents for this type of taxation.
The report should be submitted at the place of business.
For some types of activities, when it is difficult to determine the place of provision of services (for example, delivery of food to order), reporting forms are submitted at the place of residence of the entrepreneur.
You can download the declaration form for UTII on the official website (https://www.nalog.ru/rn77/taxation/submission_statements/#title8) or take it to the IFTS by personally visiting the authority.
UTII is imputed to individual entrepreneurs for the following types of entrepreneurship:
- public catering;
- renting out housing, land plots, retail outlets;
- transport services;
- retail;
- domestic services;
- maintenance;
- veterinary services;
- outdoor advertising.
2) Declaration for the simplified tax system
This type of report is submitted at the place of residence of the entrepreneur.
The established form is personal income tax-3.
If there is no movement of money in bank accounts, there are no objects of taxation themselves, or, zero reporting according to the simplified tax system (quarterly).
Mandatory fields that must be filled out in the tax report form for the simplified tax system:
- Full name (or registered name of the organization),
- tax as a percentage,
- taxation period,
- OKVED code,
- insurance premiums,
- KBK (budget classification code),
- OKATO.
The declaration is provided once a year. It is possible to submit the document before April 30 of the next calendar year.
There are 2 ways to submit a document:
- In the first option, the profit and costs for the current period are indicated.
- In the second option, income and the amount of tax reduction provided by law are indicated.
You can also find the forms on the official website or take them by personally visiting tax office.
Recently, a declaration with a 0% tax rate according to the simplified taxation system has appeared for entrepreneurs in Crimea, Sevastopol and regions where tax holidays have been introduced.
3) Declaration for the Unified agricultural tax
From the title of the document it is clear what type of activity it provides (unified agricultural tax).
Served at the location land plot owned or leased by the individual entrepreneur.
The stipulated period of time for reporting on the receipt of income is 1 calendar year.
If maintenance activities Agriculture was not, then the declaration is submitted before the 25th day of the month following after its termination.
Fines are charged for a report not submitted on time.
4) Declarations at DOS
The General Taxation System (OSN) obliges an individual entrepreneur to provide a declaration of profit in the form of personal income tax-4.
Deadline for submission: month + 5 days from the moment of profit fixation.
For an individual entrepreneur who is just starting his work, its submission is mandatory. Advance payments are calculated in the document.
For individual entrepreneurs who have been working for several years, these payments can be calculated based on previous data.
Therefore, there are no penalties for non-filing of reports.
OCH is more complex form reporting.
It can combine several methods of paying taxes: reporting on UTII can be submitted, single simplified, reporting on transport tax etc.
A declaration on.
The reporting period for this form of taxation is a quarter. 25th next month after the reporting period - the final date of submission of the document.
If there was no movement of funds through the accounts, then the entrepreneur has the opportunity to report on a single simplified declaration:
Value Added Tax (VAT) is charged to foreign economic activity participants who export and import goods.
A reporting form is provided for indirect taxes for individual entrepreneurs who deliver goods through the Customs Union.
This is a new type of reporting. The VAT declaration can be submitted as revised.
This happens if errors are found in the submitted document: the specified tax is less or more than the required amount.
Filling out tax return forms
As a rule, entrepreneurs themselves are successful in reporting.
Especially in the absence of workers.
Since the law does not provide for the personal filling of accounting documents, the possibility of contacting an accountant is not excluded.
You can also use the services of firms specialized in tax reporting.
Brokerage services are not cheap.
And the specialist does not always possess the proper skills for filling out complex reports.
There is a good alternative in the form accounting software on the Internet and online services:
- https://service-online.su/forms/nalog/deklaratsiya_usn/ (free);
- https://www.nalogia.ru/declaration/online.php (service cost - 599 rubles);
- http://verni-nalog.ru/3-ndfl (paid service - 400 rubles);
- https://ndflka.ru (you will have to pay 599 rubles for one).
Based on the information provided, the amount of taxes is automatically calculated, tips and instructions for filling out the forms are provided.
It is important to keep track of the relevance of the forms, as their samples change quite often.
4 options for submitting documents for reporting
There are 4 ways to submit reports. You can submit on paper or electronic media:
- by mail;
- on the Internet in electronic form (link to the required section of the FTS website - https://www.nalog.ru/rn77/service/pred_elv/);
- in person (look for the required department on the official website of the Federal Tax Service https://www.nalog.ru/rn77);
- your representative at the IFSS.
If the document is submitted physically, the employee will endorse it (put a stamp on it) - fix the date of submission.
This is the most important thing when submitting tax reporting documents.
If the deadlines are not met, you may be subject to penalties.
Therefore, the method of transferring documents by mail is not always convenient due to the long delivery period.
If you nevertheless decided to use postal services, then the document must be sent no later than 24 hours before the final date of its delivery.
The letter should be drawn up as a registered letter, with a notification and an inventory.
You should have on hand a duplicate of the sent documents, certified by the seal of the mail.
The electronic reporting form is very popular now.
Moreover, Internet services that help to correctly draw up tax documents include the service of its transfer.
To use this method of sending papers, you need to get a personal electronic signature, conclude an agreement with a special operator.
Special software is also installed.
Detailed instructions with up-to-date information are available on the official website of the Federal Tax Service: https://www.nalog.ru/rn77/service/pred_elv/.
It is better to submit tax reports in advance, as there may be disruptions in the work of the Internet network.
The date of dispatch of the documentation is the date of contact with tax authority.
Tax return for individual entrepreneurs Is not the only tool tax reporting which you should be aware of.
There is also reporting on cash transactions, additional taxes(if any) and for employees.
If the entrepreneur decided to close the case, additional reporting forms are submitted even for an incomplete taxation period.
Examples of the design of all forms can be found on the official website of the Federal Tax Service at the links given in the text.
Here you will also find news on changes in taxation systems.
30Jan
Good afternoon, our dear readers! The section has already accumulated quite a lot of articles that have been published on the site for about a year and a half. In addition, we have made a section for you where you can download the current forms of declarations, KUDIR, various reports and read brief requirements for filling them out. It's time to sort this information out a little, and quite a lot of information has accumulated!
I will say in advance that it is most convenient to generate and submit reports through special service.
Today we will partially try to do this: we will try to briefly and clearly tell you about what kind of reporting should be submitted to an individual entrepreneur.
IP reporting
I'll start, perhaps, with the fact that all reporting that an individual entrepreneur must submit / maintain can be divided into several groups for convenience. Basically, there are four of them:
- Reporting on the used taxation system;
- Reporting on other taxes (if necessary);
- Accountability for employees (if they exist, of course);
- Reporting on cash transactions (if there are cash transactions).
Now let's dwell on each of these four groups in more detail.
IE reporting on the taxation system used
Everything is simple here, what is the main tax we pay - and we hand over such a declaration. We combine two modes - that means we hand over two declarations. Where are we renting? Of course, to the tax office. All information in the following table:
Tax regime | Declaration (form) | Deadline for delivery |
4-NDFL | It is compiled after receiving the first income, it must be submitted within 5 days after the expiration of a month from the date of receipt of this income (for new individual entrepreneurs) | |
* | It is compiled at the end of the quarter by the 25th day of the month following this quarter | |
Prepared in one year, must be submitted by April 30 of next year | ||
Unified tax on imputed income (UTII) | It is compiled for a quarter, it must be handed over before the 20th of the month following this quarter | |
No declaration | Does not give up | |
Prepared in a year, must be submitted by March 31 of the next year |
* Well, a little comment: SP on general regime(OSNO) is a VAT payer, therefore, it must report in addition to personal income tax and on this tax. The rest of the taxation systems relate to special regimes that are exempt from VAT, respectively, and you only need to submit a declaration according to your regime.
When combining modes, and most often they combine STS and UTII - both declarations are submitted. Another option for combining these modes is with a patent: here there will be one declaration, since there is simply no declaration according to the PSN.
We have already written about how to fill out the declarations:
Each of the tax regimes has its own form of KUDIR. Let me remind you that the KUDIR should be conducted in mandatory... You don't need to go to the tax office to assure it, it was canceled long ago, but you should have it in your stock: printed, numbered and stitched. The form of the book depends on the tax regime:
You may need the following articles to fill out:
- (for combined modes);
IE reports on other (additional) taxes
SP can carry out the most different types activity, depending on this, he may have an obligation to pay and report on other taxes. This group of taxes includes:
- Land tax;
- Transport tax;
For these two taxes, only legal entities submit a declaration, individual entrepreneurs do not submit it: the tax authority will calculate the tax itself and send a notification.
- Water tax - compiled at the end of each quarter, must be submitted by the 20th of the month following this quarter;
For individual entrepreneurs who work in the field of extraction of natural resources or the use of wildlife / WBR (aquatic biological resources), you need to pay and submit documents for the following taxes / fees:
- Mineral extraction tax (abbreviated as MET) - is compiled for each month, must be submitted by the end of the next month;
- Fees for the use of objects of the animal world - to the tax office, due date - within 10 days from the date of receipt of such permission;
- Fees for the use of VBR facilities - here two types of reporting must be submitted to the tax office:
- - leased also within 10 days from the date of receipt of such permission;
- - for rent before the 20th of the month following last month actions of the obtained permission.
- Regular payments for the use of subsoil are submitted to the tax office, drawn up for a quarter, due date - no later than the last day of the month following this quarter.
Reporting of individual entrepreneurs with employees
If the individual entrepreneur works himself, he just pays insurance premiums for myself: fixed amount and, if the amount of his income is more than 300 thousand. No reporting is required in this case.
But if an entrepreneur has employees, then the volume of reports that should be drawn up and submitted to the appropriate authorities increases dramatically. In 2018, documents are handed over to three places: tax, PFR and FSS.
What and where to take, we read in the article - here we have already examined this issue in detail with links to document forms.
IE reporting on cash transactions
Let me remind you once again that individual entrepreneurs who have operations related to receiving / issuing / storing Money must comply with cash discipline. Moreover, compliance with cash discipline does not depend in any way on the tax payment regime used and the availability of cash registers.
Those who, within the framework of compliance with cash discipline, keep these documents, can find information about them and download the forms in the section. For example, this is relevant for fairly large individual entrepreneurs working in the field of trade and having several stores.
Concessions in the order of compliance with cash discipline for individual entrepreneurs do not apply to cash payment of wages to employees. If you pay your employees in cash, that is what you have to make up.
Service for maintaining and submitting reports for individual entrepreneurs
There is useful service "My business" for submitting reports via the Internet, accounting, etc.
It is very easy to submit reports with it, because the documents are filled in automatically, the calendar will always tell you when and what to submit, the completed documents can be sent via the Internet. Saves a lot of time, effort and patience!
That's all. If you have any questions, write in the comments.
Per individual entrepreneurs fixed the obligation to submit information on income in the form of 3-NDFL. Data for the current 2016 will need to be submitted no later than May 2, 2017. Form 3-NDFL for 2016 should be filled out on an approved form. This obligation is indicated, like the form itself, in the order of the Federal Tax Service of Russia dated 12.24.2014 No. ММВ-7-11 / [email protected]
It is noteworthy that the deadline for submitting 3-NDFL for 2016 is actually April 30, but this date falls on Sunday, so the submission of the income tax return for individual entrepreneurs is postponed to the first working day after holidays and weekends - and this is May 2. Of course, this is the deadline, and it is better to take care of this issue in advance.
You can quickly and without errors fill out your tax return online using the convenient and functional service from Buchsoft!
Who needs to submit the 3-NDFL form for 2016?
There is one interesting nuance: individual entrepreneurs are required to file a declaration of income for 2016 if their business is conducted under the general taxation system, as well as if personal income tax is paid on income from their activities. In addition, the declaration is filed for income other than those that were received from entrepreneurial activity... For example, from the sale of personal property.
For example, an entrepreneur applies the simplified taxation system, respectively, he does not need to file 3-personal income tax. However, in 2016 an apartment or a car was sold to them, in which case this obligation arises.
Controversial point: should two income tax returns be filed if the entrepreneur uses and common system taxation, and received a different income in 2016 from the sale of personal property? No. One declaration is submitted, in which all these points need to be reflected.
In what form do you need to submit the income tax return for 2016?
A tax return in the form of 3-NDFL can be submitted to fiscal officials, both in paper and in electronic format. In this case, the paper version can be personally brought to the tax office, or you can send it by registered mail with notification and a list of investments. Electronic declaration according to the 3-NDFL form must be submitted via the Internet through an electronic document management operator.
Important! The submission of a declaration of income in the form of 3-NDFL is mandatory in electronic format, if it is submitted on income from entrepreneurial activities and the average number of employees of an individual entrepreneur in 2016 was more than 100 people.
Such a duty is spelled out in paragraph 3 of Article 80 of the Tax Code of the Russian Federation.
When to pay tax after passing 3-NDFL for 2016?
NDFD for 2016 must be paid by July 17, 2017, since the deadline for payment is the 15th day falls on a day off (Saturday). The deadline for paying the tax is spelled out in paragraph 4 of Article 228 of the Tax Code of the Russian Federation.
By the way, IP has the ability to reduce personal income tax if during the reporting year he made advance payments.
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Who submits a 3-NDFL tax return
If a citizen has an official place of work, then the employer's accounting department deals with all issues related to the calculation and accrual of personal income tax on him.
If he receives income outside the company, then he will have to independently fill out the 3-NDFL declaration and make tax payments.
The same document is drawn up in case of obtaining the right to deductions for a mandatory payment.
It is possible to establish two reasons why an individual must fill out a 3-NDFL certificate, in particular:
- receipt within a year additional income which has not been declared in any other way;
- eligibility for standard, professional, social, investment or property tax deductions.
Filling out 3-NDFL requires compliance with a number of conditions that must be met by the subject of taxation:
- Declaring cash inflows applies only to residents of the Russian Federation, that is, citizens and individual entrepreneurs who stay in the country for at least 183 days during one tax period without leaving;
- The subject must have any regular or one-time source of income, in addition to salaries, the compulsory payment for which is calculated within the framework of 2-NDFL.
If the subject of taxation draws up 3-NDFL in order to present its income to the tax authorities, then the document must be submitted no later than April 30 of the next year (Article 229 of the Tax Code of the Russian Federation).
Upon receipt of the tax deduction, the document can be submitted within three years after the emergence of the corresponding right (Art. 218, 219, 220, 221 of the Tax Code of the Russian Federation).
Definitions
Help 3-NDFL is a type of tax return for income tax, which is provided to the IFTS at the place of residence of the person.
Through this lengthy document, a person gets the opportunity to report to the tax office:
- About our cash receipts for a period that were not previously subject to declaration and taxation;
- about their expenses for the purchase of housing, training, treatment, operations with securities, which give the right to receive tax deductions.
Read also: Sell the debt of an individual under a writ of execution
Notaries and lawyers, as well as individual entrepreneurs who independently report on their income to the tax service, filling in 3-NDFL is also a mandatory element of tax accounting.
Registration of the document, which is associated with the receipt of tax deductions, appears to be a voluntary event.
However, any payer should remember that in this way it is possible to recover quite impressive amounts of money.
It is important to emphasize some of the features of filling out the declaration:
- The first and second sheets are required, and the remaining parts of the document are drawn up as required.
- Handwritten using only block letters and a blue or black ink pen.
- The document is sent by registered mail with an inventory. by e-mail or by face-to-face submission to the Federal Tax Service Inspectorate.
- When filling out the declaration online, it is sent to the address of the tax office automatically.
A register of supporting documents must be attached to 3-NDFL. since the income and expense items of the entity must be confirmed by appropriate securities.
It is important to take a receipt from the receiving employee when submitting the declaration during a personal visit to the tax office. and when sent by mail - a certificate of acceptance of documents for shipment.
Normative base
All questions regarding the procedure for filling out and submitting a 3-NDFL certificate, as well as determining the circle of persons who are taxable subjects, are spelled out in the Tax Code of the Russian Federation.
It is advisable to pay special attention to articles such as:
Where to take it, deadlines, who is obliged to fill out a 3-NDFL declaration
Who takes 3-NDFL, deadlines for 3-NDFL 2017
A complete list of persons required to file a 3-NDFL income tax return for 2016 to the tax authorities at the place of residence are required to submit the following categories of taxpayers
- civil servants(in accordance with the list approved by the Decree of the President of the Russian Federation of 05/18/2009 No. 557 as amended on 07/01/2014));
- government civil servants(in accordance with the Register of Positions of the Federal State Civil Service, approved by the Decree of the President of the Russian Federation of December 31, 2005 No. 1574 as amended on December 29, 2014));
- Interior Ministry employees(Order of the Ministry of Internal Affairs of Russia dated October 31, 2013 N 875 (as amended on June 25, 2014)):
- Family members of civil servants
- Individual entrepreneurs on the general taxation system
- Notaries in private practice
- Lawyers who have established a lawyer's office
- Foreign citizens working in Russia on the basis of a patent
- Persons who received income in Russia from organizations and individuals... who are not tax agents (for example, in a transaction between two individuals), including tax non-residents
Note. It should be borne in mind that the obligation to pay personal income tax by the employee himself arises only after he learns about it. Therefore, the employer ( former employer) is obliged to notify the tax office in writing (certificate 2-ndfl) and the employee that the tax was not withheld from the employee's income by the employer.
Note. This rule does not apply to individuals - tax residents of the Russian Federation, if such persons sold property that was in their ownership more than three years .
Note. According to clause 17.2 of Article 217 of the Tax Code of the Russian Federation, income received from the sale (repayment) of participation interests in the authorized capital Russian organizations, as well as the shares specified in clause 2 of Article 284.2, provided that on the date of sale (redemption) of such shares (participation interests) they have continuously belonged to the taxpayer on the basis of ownership or other property rights for more than five years.
There are also cases when a person has the right to submit a personal income tax return, but is not obliged. Namely, when he wants to receive:
- standard tax deductions that were not provided to him or provided in less than necessary amount tax agent, as a rule, the employer (clause 4 of article 218 of the Tax Code of the Russian Federation);
- social tax deductions (clause 2 of article 219 of the Tax Code of the Russian Federation);
- property tax deductions, if he does not receive such through the employer (clause 7 of article 220 of the Tax Code of the Russian Federation);
- professional tax deduction if there is no tax agent who must provide it (clause 3 of article 221 of the Tax Code of the Russian Federation).
This follows from paragraph 2 of Article 229 of the Tax Code of the Russian Federation and information of the Federal Tax Service of Russia dated March 16, 2006 No.
In addition, a person can fill out and submit a personal income tax return in the event that his status has changed from a non-resident to a resident. And at the same time, he wants to return the tax that was unnecessarily withheld from his income and paid to the budget at the end of the year. This overpayment was due to a decrease in personal income tax rates from 30 to 13 percent. Therefore, the difference can be reversed. For a refund, a person can apply to the tax office of the place of residence (place of residence). At the same time, documents confirming the status of a resident must be attached to the declaration in the form of 3-NDFL. This is stated in paragraph 1.1 of Article 231 of the Tax Code of the Russian Federation.
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The declaration, which the person is not obliged to, but has the right to submit, can be submitted at any time after the end of the calendar year. The deadline for its submission is not limited by law. This procedure is established by paragraph 2 of Article 229 of the Tax Code of the Russian Federation. At the same time, it is necessary to declare tax deductions and tax recalculation within three years (clause 7 of article 78 of the Tax Code of the Russian Federation).
Methods for filing a 3-NDFL declaration
The declaration can be submitted to the tax authority in several ways: in person, through a representative (by power of attorney), by mail. and also send via the Internet via telecommunication channels.
Should an individual entrepreneur take 3 personal income tax?
Are you sure you are submitting all reports?
Have you forgotten to hand over 3 personal income tax? Check if you need to take 3 personal income tax?
Good afternoon, readers of the site. Today I doubted that I was correctly submitting reports to the SP. And the thing is that my mother calls (and she, by the way, draws up and submits reports for entrepreneurs) in a panic - from her entrepreneurs who use UTII, they demand 3NDFL declarations submitted for 2014 and 2015. And who is demanding? Specialist from the Pension Fund. This specialist, referring to some articles of the law, says that if you do not provide us with 3 personal income tax declarations, then you face a fine of 100 thousand rubles. for each year. And we doubted - maybe it really is necessary to pass 3 personal income tax and individual entrepreneurs using special regimes.
Only I have not heard about it anywhere. This means that the tax code still exempts from the obligation payment of personal income tax, and, consequently, the delivery of reports, individual entrepreneurs using special regimes. Naturally, if the income is not received from entrepreneurial activity, then it is necessary to submit a declaration and pay taxes on it.
But here the Pension Fund specialist talks about the mandatory filing of a declaration by all individual entrepreneurs. And what does the Pension Fund have to do with tax returns. Even if they want to check whether the individual entrepreneur has amounts in excess of 300 thousand rubles. from which you need to pay 1%, then for special regimes this should be done not through 3NDFL as I understand it. Probably, after all, it is the tax office that should request some supporting documents. And I think that this is why the tax office since 2017 becomes the administrator of payments to the pension fund and the FSS.
I open tax code Section VIII.1. SPECIAL TAX REGIMES... and it says
Individual entrepreneurs who are taxpayers of the unified agricultural tax. exempt from the obligation to pay personal income tax (in relation to income received from entrepreneurial activity);
The use of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay tax on personal income (in relation to income received from entrepreneurial activity);
Payment by individual entrepreneurs of the single tax on imputed income provides for their exemption from the obligation to pay tax on personal income (in relation to income received from entrepreneurial activities subject to the single tax);
Application of the patent taxation system by individual entrepreneurs provides for their exemption from the obligation to pay:
1) tax on income of individuals (in terms of income received from the implementation of types of entrepreneurial activity in respect of which the patent taxation system is applied)
Thus, individual entrepreneurs using special regimes are exempted from paying personal income tax, but only in terms of income received during entrepreneurial activities under this special regime. Consequently, you do not need to submit a declaration of 3 personal income tax at the end of the year until April 30, unless you had some other income.
But individual entrepreneurs applying the general taxation system are required to draw up and submit a 3 personal income tax return no later than April 30.
General tax regime for individual entrepreneurs, it provides that income from entrepreneurial activities will be subject to personal income tax (PIT) at a rate of 13%.
The tax base in this case, it is the difference between the amounts of income received from entrepreneurial activity and professional tax deductions, i.e. expenses from entrepreneurial activities, which can be documented by you.
In case of impossibility of documentary confirmation of expenses, income can be reduced by the cost standard established by Article 221 of the Tax Code (20% of the amount of income received from entrepreneurial activity).
Therefore, if you have a similar situation, and Pension Fund or someone else will ask you for a 3NDFL declaration, you calmly indicate to him that you are using special regimes, and accordingly, according to tax code, section 8.1, you are exempted from this declaration.
And let me remind you that if you have employees, then from payment of personal income tax for employees, as well as filing 6NDFL declarations on a quarterly basis and 2 personal income tax at the end of the year, no one released you. Here you will be a tax agent.
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