The procedure and deadlines for submitting a tax return based on usn. How and when to submit an IP declaration: different tax systems
It is important for entrepreneurs to clearly know the deadlines for submitting an IP tax return. This will allow them to prepare all the documents in time and submit reports to the Federal Tax Service.
Businesses are required not only to pay taxes, they must submit information to the following funds:
In order to know the exact date of the 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:
- For 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 the FTS will be sent will be considered the date of the declaration.
- You can submit data using electronic information transfer channels. But in this case, the entrepreneur will need an electronic signature.
Individual entrepreneurs can choose different taxation modes. Each of them has its own data submission date. There are also strictly defined tax payment dates.
Simplified system and UTII
If you choose a simplified system, the tax is paid quarterly. All amounts should be rounded up. Round the amount to rubles, you don’t need to indicate a penny. If, after deduction of fixed payments, the company's income is 0 rubles, then there is no need to pay tax.
Pay STS contributions in the following numbers:
- 3 months before April 25;
- for 6, you must pay the amount before July 25;
- pay for 9 months by October 25th.
Reporting must be submitted once a year. The deadlines for submitting information are different. By March 31, these organizations must provide data, and individual entrepreneurs can submit information by April 30.
Entrepreneurs who have chosen UTII must pay 1 time per quarter.
For the first 3 months, contributions are paid until April 25, for the 2nd quarter, payments must be made before July 25. Businessmen pay tax for the 3rd quarter until October 25th, for 4th - until January 25th.
Data should be sent to the Federal Tax Service quarterly. The report for the 1st quarter is submitted before April 20, for the 2nd quarter reporting 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, it is necessary to submit documents for the last 3 months of the year.
Patent System and USCH
The term for payment of a patent depends on the duration of its validity:
- If the patent is issued for a period of up to 6 months, then pay no later than 25 calendar days from the date the patent begins. In this case, the full amount should be paid.
- A patent, which is valid from 6 months to 1 year, must be paid no later than 30 days from the date of execution of the document. In this case, we are talking about calendar days. First you can pay 2/3 of the cost, and pay the amount that remains, no later than the patent expiration date.
If a patent system is used, a businessman does not have to submit a declaration.
Businessmen pay an advance payment and must be paid before July 25th. The tax for the year must be paid before March 31 of next year.
Pay attention to the reporting deadlines. A businessman who chooses a single-use taxpayer must submit reports. KUDIR must be attached to the document. This is a book in which the income and expenses of the entrepreneur are indicated. This must be done before March 31.
If SP chose OCH
Payments of personal income tax (13%) must be paid by an individual entrepreneur once a year. Remember that the tax base can be reduced. We are talking about social, property deductions. In addition, there are professional deductions and standard.
The system involves making advance payments, but do not forget about the main thing. Such payments should be made from individual entrepreneurs once a year, this must be done before July 15.
Advance payments are calculated by the tax authority. The calculation is based on 4-personal income tax.
For the 1st half of the year, the advance payment is paid by IP 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 15.
The declaration of 3-personal income tax should be sent to the tax once a year. The document must be submitted before April 30.
Information that is indicated by a businessman in 4-personal income tax should be submitted 1 time per year. Information is provided by individual entrepreneurs who have started their 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 provided by businessmen who have been working for more than 1 year. They should report the amounts that they expect to receive. This information should be submitted simultaneously with the transfer to the Federal Tax Service form 3-NDFL.
VAT payments
They are payable once a quarter. Until April 25, you need to make contributions for January, February and March. By July 25, deposit funds for April, May and June. Until October 25, you must pay for July, August and September. And for 4 you need to pay until January 25th.
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 independently prepare information for the Federal Tax Service, it is recommended that you contact specialists or you can outsource the bookkeeping.
We offer you to talk about the norms of Russian legislation, which set the deadline for filing in 2019 for a tax deduction, as well as for the payment of personal income tax. In addition, taxpayers will find out what punishment awaits them in case of deviation from the data of the time frame regarding the sending of the declaration to the tax service for consideration, as well as in what cases a delay in submitting the form in the form of 3-NDFL is acceptable.
- A blank declaration form for 2017 has been posted.
- Download a sample of the completed 3-NDFL form.
- Declaration software downloaded for 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 needs to fill out and submit for verification the 3-NDFL form.
However, when exactly an individual will carry out this process is also important, since the majority of tax deductions are subject to statute of limitations, the essence of which is that after they expire, the right to accrue deduction ceases to apply.
Attention! The starting point from which the statute of limitations should be calculated is the day when the individual officially spent the money. 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 a year has passed.
What date do you need to be in time to submit the form
Individuals who claim to reduce the size of their tax base in connection with the overpayment of income tax earlier, you need to understand that not always the possibility of this kind will be assigned to them throughout life. The duration of the right to a tax deduction is affected only by the type to which it relates. The following tax credit options are available:
- Social compensation.If an individual who is a pensioner spent money on his life insurance on a voluntary basis or contributed it to the funded part of the pension scheme of labor type, then the tax can be returned no later than three years later. The same applies to individuals who have spent social expenses on charity, medical procedures and education. You can claim for such compensation only for three years.
- Property compensation.This is the most flexible type of all possible tax discounts, since it does not provide for the Federal Tax Service time limits on accruals. 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 financial assistance in raising children from the state. A mother or father can apply for this discount from the first month of a child’s life. If this is done later, then the deduction will not be calculated for the previous period, so the sooner the declaration is issued, 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 of the current legislation, has the right to a professional tax deduction, then he can receive it before April 30 of the next year (after the year this law arose).
The standard tax discount 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 does not have the right to standard compensation from birth, but appears at a certain moment, then the sooner he submits a declaration, the sooner he will receive a discount and make his life easier.
If the right to a standard deduction for benefits from an individual, for example, appeared in 2015, and she submitted the 3-NDFL form only in 2019, then over the past period the material means will not be compensated. Therefore, we recommend that you do not delay the preparation of the declaration.
How many individuals must pass 3-NDFL
Submission and execution of the 3-NDFL form for deduction is voluntary, but in addition there are a number of circumstances in which an individual is required to submit a declaration for verification within the time period established by law. Otherwise, it risks suffering various kinds of punishments - fines, administrative liability, and so on.
First of all, this applies to private entrepreneurs, whose income is not automatically taxed, and therefore they are obliged to carry out this procedure on their own. Lawyers working in non-governmental organizations, individuals employed in companies that are not tax agents (that is, not transferring taxes from employees' salaries to the state fund), as well as foreigners who receive money in Russia, must do the same. .
Article number 229, which is part of the Tax Code of the Russian Federation, shows that individuals obligated to submit the 3-NDFL form must do this before April 30th, which will occur next year after the year the tax period ends. Thus, if a private entrepreneur draws up a 3-NDFL form and enters the reporting data for 2017 in it, then it must be submitted for verification until April 30, 2019 inclusive.
However, in 2019, this time period was somewhat extended due to weekends and holidays. In this regard, submitting a completed 3-NDFL form is allowed until May 3, inclusive.
What will be the violation of the deadlines
Individuals to whom the tax return was not submitted on time must be paid a fine. Its size depends on how many months the violator does not pay income tax.
If this is the shortest possible time, then the amount of the fine is 1000 rubles, and if a fairly long period, it can even reach 30% of the amount owed. In the general case, for each month of delay, the taxpayer is obliged to pay, in addition to the main debt, plus five percent of its amount.
When can I submit a deferred declaration?
If in the current 2019 the taxpayer, from the salary, as well as all other sources of profit, which was removed by the PIT in 2017 and previous years, submits the declaration form already after April 30, then he will not be punished with a fine in only one case - if it is about providing a deduction. To what date it is absolutely irrelevant to send the 3-NDFL form for income tax refund, the main thing is that the statute of limitations for tax compensation does not expire.
However, there may also be a situation where, using the same declaration form, an individual claims to reduce the size of the tax base and at the same time reports on income received to the state, paying a certain portion of this amount to personal income tax.
In this case, the deadline for the document plays a role. If 2017 is indicated on the main page of the form as the tax period, then it must be sent before 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 basic types + simple decision on the correct filling of tax return forms + 4 ways of reporting.
Each entrepreneur who has registered a business is obliged by the state to provide information on their income.
Such information is provided by filing a tax return with the appropriate regulatory authorities.
IP Tax Return- This is a documented report that reflects the profit received for a specified period of time and the tax withheld according to the selected tax system.
Reporting documents are submitted to the tax authorities in order to control state activities of citizens and their income.
Registration of business is usually carried out at the place of residence. They also file declarations with the 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 private entrepreneur.
Now you need to decide on the tax system. Each type of taxation involves certain types of activities. Sometimes the place of business is important.
There are 4 main ways to pay tax for individuals:
1) Tax return for UTII
The document indicates the approximate income from which a tax of 15% is levied.
Even if no entrepreneurial activity has been conducted, a report must be submitted.
With this form of taxation, the possibility of filing a “zero” declaration is not provided.
Reporting documents at UTII are submitted to the tax authorities on a quarterly basis.
Deadline for submission: the 20th day of the month following the reporting quarter. This is the only type of reporting documents for this type of taxation.
Report should be at the place of business.
For some types of activities, when it is difficult to determine the location of the provision of services (for example, delivery of food to order), reporting forms are handed over at the place of residence of the entrepreneur.
You can download the UTII declaration form on the official website (https://www.nalog.ru/rn77/taxation/submission_statements/#title8) or take it to the Federal Tax Service Inspectorate personally visiting the authority.
UTII is charged with IP for the following types of entrepreneurship:
- public catering;
- rental of housing, land, 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 NDFL-3.
If there is no movement of money in bank accounts, there are no objects of taxation themselves, or zero reporting on the simplified tax system is submitted (quarterly).
Mandatory fields that must be filled in the form of the tax report on the simplified tax system:
- Name (or registered name of organization),
- percentage tax
- tax period
- oKVED code,
- insurance premiums
- BSC (budget classification code),
- OKATO.
The declaration is provided 1 time per year. It is possible to submit a document before April 30 of the next calendar year.
There are 2 ways to submit a document:
- The first option indicates profit and expenses for the current period.
- The second option indicates income and the statutory amount of tax reduction.
You can also find forms on the official website or take them personally by visiting the tax office.
Recently, a declaration with a 0% rate on the simplified tax system for entrepreneurs of the Crimea, Sevastopol and the regions where tax holidays were introduced has recently appeared.
3) Declaration for Unified Commons
From the name of the document it is clear what kind of activity it provides (single agricultural tax).
Served at the location of the land owned or leased by the individual entrepreneur.
The stipulated time period for reporting on income generation is 1 calendar year.
If there was no agricultural activity, then the declaration shall be submitted before the 25th day of the month following its termination.
For a report not submitted on time, penalties are charged.
4) Declarations in OCH
The General System of Taxation (DOS) obliges an individual entrepreneur to submit a declaration of profit in the form of personal income tax-4.
Deadline for submission: month + 5 days from the date of profit taking.
For an individual entrepreneur who is just starting his work, its submission is mandatory. The document calculates down payments.
For entrepreneurs who have been operating for more than a year, these payments can be calculated on the basis of previous data.
Therefore, fines for non-reporting are not provided.
DOS is a more complex form of reporting.
It can combine several methods of paying taxes: UTII reporting, single simplified reporting, transport tax reporting, etc. can be submitted.
A declaration is also provided on.
The reporting period for this form of taxation is a quarter. 25th day of the next month after the reporting period - the final date of submission of the document.
If there were no cash flows on accounts, then the entrepreneur has the opportunity to report on a single simplified declaration:
Value Added Tax (VAT) is imposed on participants in foreign economic activity (non-economic activity) who export and import goods.
An indirect tax reporting form is provided for entrepreneurs who deliver goods through the Customs Union.
This is a new type of reporting. VAT returns may be submitted as amended.
This happens if errors are found in the submitted document: the specified tax is less or more than the required amount.
Filling in tax returns
As a rule, entrepreneurs themselves are successfully reporting.
Especially in the absence of workers.
Since the law does not provide for the personal filling of reporting documents, it is possible that an appeal to an accountant is possible.
You can also use the services of companies specialized in tax reporting activities.
Mediation services are not cheap.
And not always a specialist has the proper skills to fill out complex reporting.
There is a good alternative in the form of accounting programs on the Internet and online services:
- https://service-online.su/forms/nalog/deklaratsiya_usn/ (free);
- https://www.nalogia.ru/declaration/online.php (the cost of the service is 599 rubles);
- http://verni-nalog.ru/3-ndfl (paid service - 400 rubles);
- https://ndflka.ru (for one you have to pay 599 rubles).
Based on the information provided, the amount of taxes is automatically calculated, tips and instructions on filling out the forms are provided.
It is important to monitor the relevance of the form, as their samples change quite often.
4 options for submitting documents for reporting
There are 4 ways to report. You can file on paper or electronic media:
- by mail;
- on the Internet in electronic form (link to the desired section of the Federal Tax Service website - https://www.nalog.ru/rn77/service/pred_elv/);
- in person (look for the required branch on the official website of the Federal Tax Service https://www.nalog.ru/rn77);
- your representative at IFSN.
If the document is submitted physically, the employee will endorse it (put a stamp on it) - it will fix the filing date.
This is the most important when submitting tax reporting documents.
Failure to comply with the deadlines may result in penalties.
Therefore, the method of sending documents by mail is not always convenient because of the long delivery period.
If you still decide to use the services of mail, then the document must be sent no later than 24 hours before the final term for its delivery.
The letter should be made out as registered, with the notification and the inventory.
You should have in your hands a duplicate of the sent documents, certified by the seal of mail.
The electronic reporting form is very popular now.
Moreover, Internet services that help to properly prepare tax documentation 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 relevant information are on the official website of the Federal Tax Service: https://www.nalog.ru/rn77/service/pred_elv/.
It is better to transfer tax reporting well in advance, as there may be malfunctions in the operation of the Internet network.
The date of dispatch of documentation is the date of appeal to the tax authority.
IP Tax Return - not the only tax reporting tool you should be aware of.
There are also reports 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 tax period.
Examples of registration of all forms can be found on the official website of the Federal Tax Service at the links provided in the text.
Here you will also find news on changes in tax systems.
30 Jan
Good afternoon, our dear readers! The section has already accumulated quite a few 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. The time has come to streamline this information a bit, and a lot of information has accumulated!
I’ll say in advance that it’s 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 explain what reports should be submitted to an individual entrepreneur.
Reporting IP
I will start, perhaps, with the fact that all the reports that must be submitted / maintained by the SP can be conveniently divided into several groups. In principle, there are four of them:
- Reporting on the taxation system used;
- Reporting on other taxes (if necessary);
- Reporting for employees (if, of course, they are);
- Reporting on cash transactions (if cash transactions are present).
Now let us dwell on each of these four groups in more detail.
Reporting IP on the taxation system used
Everything is simple here, what is the main tax we pay - we return such a declaration. We combine two modes - that means, we hand over two declarations. Where are we renting? Of course, the tax. All information in the following table:
Tax treatment | Declaration (form) | Deadlines |
4-personal income tax | It is compiled after receiving the first income, must be returned within 5 days after the expiration of a month from the date of receipt of this income (for new entrepreneurs) | |
* | It is compiled on the basis of the quarter to the 25th day of the month following this quarter | |
It is made up for the year, it is necessary to hand over before April 30 of next year | ||
Unified imputed income tax (UTII) | It is drawn up for the quarter, it is necessary to surrender before the 20th day of the month following this quarter | |
No declaration | Does not give up | |
It is made up for the year, it is necessary to hand over before March 31 of next year |
* Well, a small comment: IP in general mode (OSNO) is a VAT payer, therefore, it must report except for personal income tax and this tax. The rest of the taxation system refers to special regimes that exempt from VAT, respectively, and you only need to submit a declaration according to your regime.
When combining modes, and most often combine USN and UTII - both declarations are submitted. Another option for combining these regimes is with a patent: here the declaration will be one, since there is simply no declaration on PSN.
About how to fill out the declaration, we also wrote:
Each of the tax regimes has its own form of KUDIR. Let me remind you that KUDIR must be carried out without fail. It’s not necessary to go to the tax office to assure it, it has already been canceled for a long time, but it should be available for you: printed, numbered and stitched. The form of the book depends on the tax regime:
You may need the following articles to fill out:
- (for combining modes);
IP reports on other (additional) taxes
An individual entrepreneur can carry out a wide variety of activities, depending on this, he may have an obligation to pay and prepare reports on other taxes. This tax group includes:
- Land tax;
- Transport tax;
For these two taxes, only a legal entity submits a declaration, IP do not submit it: the tax itself will calculate the tax and send a notification.
- Water tax - compiled based on the results of each quarter, it is necessary to surrender by the 20th day of the month following this quarter;
For entrepreneurs who work in the field of natural resources extraction or use of wildlife / aquatic biological resources (aquatic biological resources), you need to pay and submit documents for the following taxes / fees:
- Mineral extraction tax (MET) - compiled for each month, must be surrendered before the end of next month;
- Fees for the use of objects of the animal kingdom are leased to the tax, the deadline is within 10 days from the date of receipt of such permission;
- Fees for the use of RVD facilities - here you need to submit two types of reporting to the tax:
- - also surrendered within 10 days from the date of receipt of such permission;
- - shall be surrendered by the 20th day of the month following the last month of the validity of the permission received.
- Regular payments for the use of subsoil - for tax purposes, leased, drawn up for a quarter, deadline - no later than the last day of the month following this quarter.
Reporting IE with employees
If an individual entrepreneur works on his own, he simply pays insurance premiums for himself: a fixed amount and if his income exceeds 300 thousand. No reporting is required in this case.
But if the entrepreneur has employees, then the amount of reporting that should be prepared and submitted to the appropriate authorities increases dramatically. In 2018, documents are handed over in three places: tax, FIU and FSS.
What and where to take, read in the article - here we have already examined in detail this issue with links to document forms.
Reporting IP on cash transactions
Once again, I remind you that IPs that have operations related to the reception / issuance / storage of funds must comply with cash discipline. Moreover, compliance with cash discipline does not depend on the tax regime used and the availability of cash register.
Those who, as part of compliance with cash discipline, keep these documents, can find information about them and download the forms in the section. For example, this is true for fairly large private entrepreneurs working in the field of trade and having several stores.
Exemptions in compliance with cash discipline for entrepreneurs do not apply to cash payments to employees. If you pay your employees in cash, what are you required to make.
Service for maintaining and submitting reports for individual entrepreneurs
there is useful service "My business" for reporting online, bookkeeping, etc.
It is very simple to submit reports with him, because documents are filled in automatically, the calendar will always tell you when and what to submit, completed documents can be sent via the Internet. Saves a lot of time, effort and patience!
That's all. If you have questions, write in the comments.
Individual entrepreneurs have an obligation to submit income information in the form of 3-personal income tax. Data for the current 2016 will need to be submitted no later than May 2, 2017. Form 3-NDFL for 2016 should be completed on the approved form. This obligation is indicated, as well as the form itself, in the order of the Federal Tax Service of Russia dated 12.24.2014 No. MMV-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 income statements for individuals 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 a 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 obliged to file income tax returns for 2016 if their business is conducted on a common taxation system, as well as if personal income tax is paid on income from their activities. In addition, the declaration is submitted for other income, except for those that were received from entrepreneurial activity. For example, from the sale of personal property.
For example, an entrepreneur uses a simplified tax system, so 3-NDFL does not need to be submitted to him. However, in 2016 he sold the apartment or car, in which case this obligation arises.
Controversial point: should two income statements be filed if the entrepreneur also uses the general taxation system and received different income from the sale of personal property in 2016? Not. One declaration is filed in which all these points must be reflected.
In what form do I need to submit an income statement for 2016?
The tax return in the form of 3-NDFL can be submitted to fiscals, both in paper and in electronic format. At the same time, the paper version can be personally brought to the tax office, or you can send it by registered mail with a notification and a list of investments. An electronic declaration in the form of 3-NDFL should 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 for income from entrepreneurial activity and the average number of employees of SP in 2016 amounted to more than 100 people.
Such an obligation is prescribed in paragraph 3 of Article 80 of the Tax Code.
When to pay tax after the delivery of 3-personal income tax for 2016?
NDFD for 2016 must be paid before July 17, 2017, since the deadline for payment is the 15th day, which falls on a weekend (Saturday). The deadline for tax payment is specified in paragraph 4 of Article 228 of the Tax Code.
By the way, an individual entrepreneur has the opportunity to reduce the amount of personal income tax if he made advance payments during the reporting year.
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Who submits a tax return 3-PIT
If a citizen has an official place of work, then all questions regarding the calculation and accrual of personal income tax on him are the responsibility of the employer accounting.
If he receives income outside the company, then he will have to independently fill out a 3-personal income tax return and make tax payments.
The same document is issued in case of obtaining the right to deductions for obligatory payment.
Two reasons can be established why an individual should fill out a 3-NDFL certificate, in particular:
- receipt of additional income during the year that is not otherwise declared;
- the right to receive tax deductions of a standard, professional, social, investment or property nature.
Filling 3-NDFL requires compliance with a number of conditions that must be met by the subject of taxation:
- The declaration of cash inflows applies only to residents of the Russian Federation, that is, citizens and individual entrepreneurs staying in the country for at least 183 days without departure for one tax period;
- The subject must have some regular or one-time source of income, except for salaries, the calculation of the mandatory payment for which is carried out as part of 2-personal income tax.
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 occurrence of the corresponding right (Art. 218. 219. 220. 221 of the Tax Code).
Definitions
Certificate 3-NDFL - a type of tax return on income tax, which is submitted to the Federal Tax Service at the place of residence of the person.
Through this lengthy document, a person gets the opportunity to report to the tax service:
- about their cash receipts for a period that have not previously been declared and taxed;
- about their costs for the purchase of housing, training, treatment, operations with securities, which give the right to receive tax deductions.
Read also: Sell \u200b\u200ba 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 out 3-NDFL is also a mandatory element of tax accounting.
Paperwork related to tax deductions seems to be a voluntary event.
However, any payer must remember that in this way you can return quite impressive amounts of money.
It is important to emphasize some features of filling out a declaration:
- The first and second sheets are required, and the remaining parts of the document are drawn up as necessary.
- When filling in by hand, only block letters are used, as well as a pen with blue or black ink.
- The document is sent by registered mail with an inventory. by e-mail or by full-time submission to the IFTS.
- 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 expenses of the entity must be confirmed by the relevant papers.
It is important when transferring the declaration during a personal visit to the tax office to take a receipt from the host employee. and when sending by mail - a certificate of acceptance of documents for sending.
Normative base
All questions regarding the procedure for filling out and submitting a 3-NDFL certificate, as well as determining the circle of persons that are subject to taxation, are registered in the Tax Code of the Russian Federation.
It is advisable to pay special attention to such articles as:
Where to take, deadlines, who is required to fill out a 3-NDFL declaration
Who submits 3-PIT, deadlines for 3-PIT 2017
The full list of persons required to file a 3-NDFL tax return for 2016 with the tax authorities at the place of residence must submit the following categories of taxpayers
- civil servants (in accordance with the list approved by Decree of the President of the Russian Federation dated May 18, 2009 No. 557 as amended on July 1, 2014));
- civil servants (in accordance with the Register of Posts of the Federal State Civil Service, approved by Decree of the President of the Russian Federation dated December 31, 2005 No. 1574 as amended on December 29, 2014));
- police officers (Order of the Ministry of Internal Affairs of Russia dated 10.31.2013 N 875 (as amended on 06/25/2014)):
- Family members of civil servants
- Individual entrepreneurs on the general taxation system
- Private notaries
- Lawyers who have established a law office
- Foreign citizens working in Russia on the basis of a patent
- Persons who received income from organizations and individuals in Russia. non-tax agents (for example, in a transaction between two individuals), including non-tax residents
Note. It should be borne in mind that the obligation to pay personal income tax by the employee arises only after he learns about it. Consequently, the employer (former employer) is obliged to notify the tax inspectorate (2-personal income tax certificate) and the employee in writing that the tax was not withheld from the income of the employee by the employer.
Note. This rule does not apply to individuals - tax residents of the Russian Federation, if such persons sold property owned more than three years .
Note. According to paragraph 17.2 of Article 217 of the Tax Code of the Russian Federation, the income received from the sale (redemption) of shares in the authorized capital of Russian organizations, as well as the shares referred to in paragraph 2 of Article 284.2, provided that on the date of sale (redemption) of such shares (shares) they have been continuously owned by the taxpayer on the basis of ownership or other property rights for more than five years.
There are also cases where a person has the right to submit a personal income tax return, but is not required. Namely, when he wants to receive:
- standard tax deductions that he did not provide or provided in a less than necessary amount to a tax agent, usually an employer (paragraph 4 of article 218 of the Tax Code);
- social tax deductions (paragraph 2 of Article 219 of the Tax Code);
- 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);
- a professional tax deduction if there is no tax agent who must provide it (Clause 3, 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 from the Federal Tax Service of Russia dated March 16, 2006.
In addition, a person can fill out and submit a declaration on personal income tax if his status has changed from a non-resident to a resident. And at the same time, he wants at the end of the year to return the tax, excessively withheld from his income and paid to the budget. Such an overpayment arose due to a decrease in the personal income tax rate from 30 to 13 percent. Therefore, the difference can be returned. For a refund, a person can contact the tax office of residence (location). 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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A declaration that a person is not required to, but entitled to submit, can be submitted at any time after the end of the calendar year. The deadline for filing it 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, tax deductions and tax recounts must be declared within three years (paragraph 7 of article 78 of the Tax Code of the Russian Federation).
Ways to submit a 3-personal income tax return
The declaration to the tax authority can be submitted in several ways: in person, through a representative (by proxy), by mail. and also send over the Internet via telecommunication channels.
Should an individual pass 3 personal income tax?
Are you sure you are submitting all reports?
A 3 personal income tax did not forget to pass? Check maybe you need to take 3 personal income tax?
Good afternoon, readers of the site. Today, I doubted that I pass the IP reports correctly. And the thing is that my mother is calling (and she, by the way, compiles 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 requires? 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 returns, then you will face a fine of 100 thousand rubles. for every year. And we doubted - or maybe really, it is necessary to pass 3 personal income tax and individual entrepreneurs using special regimes.
Only I have not heard about it anywhere. So, the tax code still exempts from the obligation to pay personal income tax, and, consequently, the submission of reports, individual entrepreneurs using special regimes. Naturally, if the income is not derived from entrepreneurial activity, then it is necessary to file a declaration and pay taxes.
But here the specialist of the Pension Fund speaks of the mandatory submission 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 has amounts in excess of 300 thousand rubles. from which you need to pay 1%, then for special regimes this should not be done through 3NDFL as I understand it. Probably, after all, this tax should request some kind of supporting documents. And I think that is why the tax since 2017 and becomes the administrator of payments of 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 a single agricultural tax. are exempted from the obligation to pay personal income tax (in relation to income derived from entrepreneurial activity);
The application of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in respect of income derived from entrepreneurial activity);
Payment by individual entrepreneurs of a single tax on imputed income provides for their exemption from the obligation to pay tax on personal income (in respect of income derived from entrepreneurial activities subject to a single tax);
The application of the patent system of taxation by individual entrepreneurs provides for their release from the obligation to pay:
1) personal income tax (in terms of income derived from the implementation of entrepreneurial activities in respect of which the patent system of taxation is applied)
Thus, entrepreneurs using special regimes are exempt from personal income tax, but only in terms of income received from entrepreneurial activities within the framework of this special regime. Therefore, it is not necessary to file a personal income tax declaration 3 according to the results of the year until April 30, unless you had any other income.
But entrepreneurs applying the general taxation system are required to compile and submit declaration 3 of personal income tax no later than April 30.
The general tax regime for individual entrepreneurs provides that income from business activities will be taxed on personal income tax (PIT) at a rate of 13%.
The tax base in this case is the difference between the sums of income received from entrepreneurial activity and professional tax deductions, i.e. expenses from entrepreneurial activity, which can be documented by you.
If it is not possible to document expenses, income can be reduced by the cost standard established by Article 221 of the Tax Code (20% of the amount of income received from entrepreneurial activity).
Therefore, if you happen to have a similar situation, and the pension fund or someone else asks you for the 3NDFL declaration, you calmly tell him that you are applying special modes, and accordingly, according to the tax code, section 8.1, you are exempt from this declarations.
And I remind you that if you have employees, then no one has exempted you from paying personal income tax for employees, as well as submitting 6 personal income tax declarations quarterly and 2 personal income tax returns for the year. Here you will be a tax agent.