Submission of tax return 3 personal income tax. When is the best time to file an income tax return on the purchase of an apartment?
Since our site is only dedicated to receiving tax deductions(property, social and standard), then the deadline for filing a 3-NDFL declaration will apply only to these cases.
According to Article 229 of the Tax Code of the Russian Federation income statement in the form 3-NDFL is provided in accordance with the deadline established by law until April 30 of the year following the reporting year. This obligation does not apply to tax deductions.
As for declarations 3-NDFL to receive social, property and standard tax deduction, then there are no strict standards for its provision in tax office, you can submit it at any time, in any month, and date. However, a number of rules still need to be followed.
Tax deductions for personal income tax are granted after the end of the tax period, which coincides with the end of the calendar year.
Those. You can submit a 3-NDFL declaration for a deduction for 2018 only in 2019. However, you can take it at any time of the year, there is no specific date by which you must submit it.
But there is one BUT!
A taxpayer can only file a tax return for the 3 tax periods preceding the year in which the claim was filed
Example: you work and your income is subject to a 13% rate, you bought an apartment in 2014, and only in 2019 you decided to get property deduction. In this case, you will be able to file a 3-personal income tax return for deduction only for 2018, 2017 and 2016, since 2014 and 2015 do not fall into the three tax periods preceding the year of application
As for the standard tax deductions, you can get them even before the end of the calendar year by contacting your employer by writing an application (which you can download by clicking on the link).
From the name of the report it is clear that it is provided by individuals. Moreover, they can be divided into two categories: those who are required to submit this form, and those who have the right to do so. The deadline for submitting the 3-NDFL declaration for 2017 for these categories will be different.
Required to report:
- Entrepreneurs (except for those who switched to special tax regimes, since their use exempts from paying personal income tax).
- Notaries, lawyers and other professionals in private practice.
- Non-residents working for hire on the basis of a patent, if the amount of tax calculated on the fact exceeded the paid advances.
- All individuals who received income as part of a contractual relationship, the tax from which was not withheld.
- Individuals who have received income listed in paragraph 1 of Art. 228 of the Tax Code of the Russian Federation (for example, gifts or income from the sale of property).
Voluntarily submit a report to those who want to receive tax deductions - property, social, etc. The deadline for submitting 3-personal income tax for 2017 is not directly established for them, but is limited by other provisions of the Tax Code of the Russian Federation (more on this will be discussed below) .
Deadline for filing 3-NDFL for 2017 for persons required to submit it
The deadline for the submission of 3-NDFL IP for 2017 is indicated in paragraph 1 of Art. 229 of the Tax Code of the Russian Federation. It also applies to the rest of the "mandatory" categories listed in the previous section of our article. It's April 30 next year. However, in this case, you need to take into account a few more points:
- April 30, 2018 is a day off due to the transfer of rest days (Government Decree No. 1250 of 10/14/2017). The same document determines that May 2 is a day off.
- May 1 of any year is a non-working day "by default", since this is prescribed in the Labor Code of the Russian Federation (Article 112).
- According to paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation, the period falling on a non-working day is transferred to the next working day.
As a result, it turns out that the first working day after 04/30/2018 will be 05/03/2018. This will be the deadline for submitting the 3-NDFL declaration for 2017.
Deadline for reporting 3-NDFL for 2017 - special cases
Such a case is the situation when the taxable activity was terminated during the reporting year. At the same time, the deadlines for filing 3-personal income tax for 2017 will depend on the category of the taxpayer (clause 3 of article 229 of the Tax Code of the Russian Federation):
- For entrepreneurs - 5 days after the completion of the activity.
- For a foreign individual, if the termination of activity is associated with leaving the Russian Federation, no later than one month before departure.
Entrepreneurs should keep in mind that the date of termination of activity is the date of exclusion of the IP from state register. It is from her that you need to count 5 days. The date of the actual termination of activity (for example, the closing of a retail outlet) or the date of filing an application for deregistration does not apply in this case.
Deadlines for the submission of the 3-NDFL report for 2017 on a voluntary basis
As we have already found out, those who want to take advantage of tax deductions in accordance with Art. 219-221 of the Tax Code of the Russian Federation. These can be deductions for the cost of treatment, training, when buying or selling real estate, etc.
The deadline for submitting 3-personal income tax for 2017 for the deductions of the Tax Code of the Russian Federation has not been established, however, there is still a time limit for it. The fact is that in this case the report is submitted in order to return the excess withheld tax. And paragraph 7 of Art. 78 of the Tax Code of the Russian Federation determines that an application for a tax refund can be submitted within 3 years from the date of its payment. It turns out that it makes sense to report for 2017 no later than 12/31/2020.
This date can be perceived as the deadline for submitting 3-personal income tax for 2017 for a tax deduction. Formally, it is permissible to submit a report later, but this will no longer make sense.
Of course, in practice, it is better to file a deduction declaration as quickly as possible - after all, due to inflation, money depreciates every year and even every month.
If the deduction says individual who is obliged to submit a declaration (for example, an entrepreneur), then the report must be submitted within the “usual” period, i.e. no later than 05/03/2018. The right to a deduction in this case does not release from the obligation to submit the form.
So, the deadlines for submitting 3-NDFL for individuals for 2017 depend on whether a report is submitted on a mandatory or voluntary basis. For “obligated” persons, the deadline for filing tax return 3-NDFL for 2017 falls on May 3, 2018. In case of early termination of activities, the deadline is tied to the date of termination. There is no deadline for voluntary filing for the purpose of receiving deductions, but a tax refund can be received no later than 3 years after its payment.Declaration 3-NDFL is submitted to the tax office at the place of residence of the taxpayer, as indicated in the current Tax Code of the Russian Federation. You can submit a declaration at the place of temporary registration only if an individual does not have permanent residence permit, however, this option requires timely registration with the appropriate department of the Federal Tax Service.
To date, there are several ways to submit a 3-NDFL declaration to the tax office:
- Personal surrender;
- Registration via the Internet;
- Sending by mail with a valuable letter.
Personal submission of the declaration
In this case, the taxpayer must personally visit the tax office and give the documents to the inspector. advantage this method is the possibility of making the necessary changes and adding the missing papers immediately after checking the package of documents by the tax inspector. The disadvantages include the expenditure of time and effort, the likelihood that the inspector may require additional paperwork or refuse to accept the application and declaration.
Sending a package of documents by mail
If the taxpayer cannot visit the tax office, then he can send all the necessary papers by mail. The advantages of this option include formal communication with the tax authorities and saving personal time. Documents are sent by valuable letter with an enclosed inventory. An inventory is drawn up in two copies, one of which remains with the postal worker, and the second is handed over to the taxpayer.
Making a declaration online
You can use this option only if the individual has an electronic signature. You can buy it at the certification center when you personally visit it and deposit a certain amount, which is subsequently paid every year.
Submission of a 3-NDFL declaration for another person
A declaration in the form of 3-NDFL for another person can be submitted only if he has a notarized power of attorney in his hands. An exception may be those cases when an individual is the official and legal representative of this citizen. Signatures on the inventory and papers remain the main requirements.
Sections:
Declaration 3-NDFL: in what cases should it be filled out?
At the same time, the legislation directly defines when individuals who are not registered as individual entrepreneurs must submit a 3-NDFL declaration. This obligation arises if a citizen has received the following types of income ():
- remuneration from individuals and organizations that are not tax agents, on the basis of concluded labor and civil law contracts, including income from employment contracts or lease agreements for any property;
- from the sale of property and property rights;
- from sources located outside of Russia;
- winnings paid out by lottery operators, distributors and organizers of gambling;
- remuneration paid to heirs (legal successors) of authors of works of science, literature, art, as well as authors of inventions, utility models and industrial designs;
- income in cash and in kind in the order of donation;
- cash equivalent income real estate and/or valuable papers transferred to replenish the target capital of non-profit organizations;
- other income upon receipt of which tax was not withheld by tax agents, with the exception of income, information about which is provided by tax agents in the manner prescribed by ,.
Tax returns must include:
- all income received in the tax period, unless otherwise provided;
- sources of payment of income;
- tax deductions;
- amounts of tax withheld by tax agents;
- amounts actually paid during tax period advance payments;
- amounts of tax payable (surcharge) or refundable at the end of the tax period ().
In this case, the declaration may not indicate:
- income not subject to taxation (exempt from taxation) in accordance with (with the exception of income specified in and);
- income upon receipt of which the tax is fully withheld by tax agents, if this does not prevent the taxpayer from receiving tax deductions provided for ().
RELATED MATERIALS
For examples of filling out a tax return for personal income tax (Form 3-NDFL), see the prepared by the experts of the company "Garant"
By general rule, the listed persons are required to submit a tax return in the form of 3-NDFL to the tax office no later than April 30 of the year following the expired (and pay tax - no later than July 15 of the year following the expired ().
Along with the declaration, documents confirming the income and expenses of the taxpayer are submitted. These are, in particular, income certificates in the form that the employer or any other organization that is the source of income must issue upon request.
The amounts of income, deductions and the amount of tax that were withheld by the tax agent are transferred from the certificate in the form by the taxpayer to the 3-NDFL declaration.
The penalty for failure to file a declaration is 5% of the unpaid tax amount for each month from the date set for its submission, but not more than 30% of the specified amount (). Minimum size fine - 1 thousand rubles.
How to make a declaration
You can fill out your tax return different ways. So, necessary information can be entered by hand or on a computer, including in a declaration form prepared in .pdf format using the Adobe Acrobat Reader program. If the form is filled out manually, its fields must be filled in capital print characters, and in the absence of any indicator, a dash is put in the cells. It is impossible to make corrections in the fields of the declaration!
Also, to fill out the declaration, you can use the "Declaration" program, posted on the official website of the Federal Tax Service of Russia in the "Software" section - "Declaration". The program allows you to automatically generate tax returns for and. When entering data, the program checks their correctness, and also calculates the necessary indicators, checks the correctness of the calculation of deductions and the amount of tax, generates a ready-made document for submission to tax authority. The resulting file with the declaration in .pdf format can either be printed and handed over to the tax office (including sent by mail), or sent to the tax authority through the "Taxpayer's Personal Account".
In addition, complete and submit a declaration to the tax authority in in electronic format You can use a special service on the website of the Federal Tax Service of Russia "Filling out and submitting a tax return in electronic form". This service allows you to complete online and export the completed declaration to an .xml file for electronic submission. Also, using the service, you can sign with an enhanced qualified electronic signature and send to the tax authority both the declaration itself and scanned copies of the accompanying documents. You can sign with an electronic signature and send to the tax authority using the service a declaration generated using the "Declaration" program and other software tools. Correctly drafting a tax return will also help you, prepared by the experts of the Garant company.
How to file a declaration
In accordance with the declaration, the taxpayer may submit to the tax authority:
- personally or through his representative,
- in the form of a postal item with a description of the attachment,
- in the form of an electronic document or through the taxpayer's personal account on the website www.nalog.ru.
Filing a declaration in person or through a representative, most often, takes some time. When submitting the declaration in electronic form, including through the taxpayer's personal account, there is usually no need to visit the inspection: the exchange file is generated automatically based on the electronic format approved by the Federal Tax Service of Russia. In order to submit the declaration electronically, the taxpayer must have electronic signature issued by a specialized certification authority. And when submitting a declaration through a personal account at the tax office, you will first need to obtain registration card with user credentials personal account. This method is suitable for those who plan to file declarations regularly.
For a one-time delivery of the declaration, it is best to send it in the form of a postal item. By mail, the declaration should be sent in a valuable parcel with a list of attachments and a return receipt. The date of delivery will be the date on the postal stamp about the acceptance of the parcel, so you can send the declaration even on the last day of the deadline.
As you know, the duties of taxpayers include the systematic execution and submission of tax returns for verification. This article will discuss who submits 3-personal income tax and for what purposes, how this can be done, as well as the deadlines for submitting the document.
This document is intended to ensure that all sources of income, as well as personal income tax withdrawn from them, and the expenses of an individual can be inspected by the tax service. You can enter all the necessary information into the declaration in two different ways: either print out its sample (in the form) and enter the information there by hand, or find a program on the Internet that is designed specifically for filling out documents of this kind.
It should be noted that those individuals who do not officially work, do not have any other sources of income, as well as additional income, are not required to report to the tax office by filing a declaration.
Why file a tax return
A document such as the 3-NDFL form is universal, since it is intended for several purposes at the same time. Individuals may be required to contribute all necessary information in the declaration and submit it for verification in the following cases:
- If needed by the IRS. As a result of certain circumstances, for example, the loss of any data, or if the employer of the taxpayer has not paid personal income tax on his salary in the state budget, the tax agent may require the submission of a declaration.
- If the taxpayer is in debt. Since the taxable base is strictly controlled, then all individuals who did not pay extra tax fees or even evaded making payments of this kind, they quickly identify and offer to repay the debt. To return money to the state treasury, taxpayers need to issue a 3-personal income tax form. Otherwise, they will get in trouble with the law.
- If the taxpayer wants to receive a deduction. In some situations, individuals are legally entitled to some kind of monetary compensation provided by the state, or, in other words, reimbursement of overpaid by them income tax in connection with the expenditure of material resources on a certain number of expenses, approved tax legislation(for example, treatment, payment for education, insurance, spending on providing for children, and others).
One of the above goals must be marked in the form of the document. As a rule, it is affixed on the page entitled as the first section, in line 010. Opposite this line, you need to put the number one (in the case of a return of money to the state), two (if the taxpayer wants to refund personal income tax) or three (if the tax return is filed for other purposes ).
Who submits 3-personal income tax for verification
According to the rules current legislation a certain list of individuals is required to record their income in the 3-NDFL form and submit the relevant data to tax service. This list includes:
- Individuals in public service. All taxpayers who are in the service of a public nature and receive wages from funds federal budget, must systematically report their income by submitting the 3-NDFL form. In addition, this also applies to those individuals who are also civil servants, but only of a civilian type, and their immediate family members.
- Taxpayers whose income is related to private activities. Those individuals who are registered as individual entrepreneurs, as well as those who make a profit through the implementation of private legal activities (these are lawyers, employees of private notary offices, legal consultants and others) are also required to submit a declaration for verification.
- Foreigners. All individuals who are in the territory Russian Federation, make a profit, but are not citizens of the country, it is also necessary to fill out the 3-NDFL form.
- Citizens of Russia who receive income outside the state. Sometimes it happens that an individual, being a citizen of the Russian Federation, earns certain sums of money Abroad. In such situations, you should also not forget to submit a written report on the sources of your income, thereby confirming the fact of payment of personal income tax from them.
- Individuals who have profited from property transactions. Taxpayers who have successfully completed transactions related to the sale or rental of any real estate and have received income must submit a tax return for verification.
- Persons who received the prize. Even profits that are not earned, but won, for example, in a lottery or in a game related to cash rates must be shown on the tax return.
- Persons who have inherited. Individuals who have inherited real estate, property, any rights (for example, copyright), as well as any other valuable objects must also report this to the tax authority by submitting Form 3-NDFL.
- Candidates for withdrawal. Often, individuals want to reduce the size of their tax base by issuing a deduction. In articles 218-221 it is written in detail ( tax code Russia), in what situations income tax is reimbursed. If the taxpayer, after reviewing the data legislative acts sure that he is entitled to a tax rebate, then in order to receive it, he must fill out a declaration form.
Where to submit the document
As mentioned above, the declaration must be submitted for consideration to the tax office. However, in any city of the Russian Federation there is far from one tax authority. In order to hand over the document to the required inspection, an individual will need the exact coordinates of the place of its registration.
Then you need to find exactly the tax office, which is located in the same place where the individual is registered. After that, the document can be taken there, handed over directly to the tax inspector, or the electronic version of the declaration can be sent for verification.
IMPORTANT! If an individual submits several declarations in the same time period, and it doesn’t matter if this happens via the Internet or by mail, the correction number must be correctly entered in the document, since it is he who makes it clear which of the forms was filled out first.
When to submit 3-NDFL for consideration
If an individual wants to refund the tax for 2017, then all the necessary information must be entered into the declaration at the end of this year, respectively, the document must be sent for verification in 2019. However, this can be done later - even after a few years. The main thing at the same time is to ensure that the statute of limitations for the type of tax rebate that the taxpayer claims has not expired.
If the declaration is filled out not for the purpose of making a deduction, but for the purpose of paying debts or simply upon request tax agent, then you do not need to wait for the end of the tax period. The document must be submitted for verification as soon as possible.