What is the deadline for filing a tax return for an individual entrepreneur? Information about the tax return.

Each individual entrepreneur has an obligation to submit reports and pay taxes. Often difficult to complete tax return and calculation of payments.

A declaration is a document in which profit from entrepreneurial activity .

The tax return is binding document, through which all entrepreneurs in our country report to the state. The tax authorities monitor the profitability of taxpayers' activities and payments to the state budget corresponding to income.

Kinds

There are several types of tax return. What kind of tax return does an individual entrepreneur submit?

Selecting a specific type of reporting document is directly dependent on two factors:

• type of entrepreneurial activity;
• applicable system of taxation.

Each system of taxation has its own form of report and its own terms. The declaration can be submitted quarterly or at the end of the year.

For individual entrepreneurs on the simplified tax system, it is required to fill out a tax declaration paid in connection with the application of the simplified taxation system.

Known 3 types of reporting documents.

Complete

A full declaration is a reporting a document that provides complete data on all income received from the implementation of entrepreneurial activities.

There are taxes that are mandatory for all, and there are those that must be paid as a result of certain actions in the course of entrepreneurial activity. They also fill out a reporting form.

Refined

An updated declaration is a reporting a document that makes adjustments to the full declaration.

Issued:

• at the request of the tax authorities, if inaccuracies were found in the completed document. In this case the tax authority will impose a fine on the entrepreneur.
• at the initiative of the entrepreneur, to clarify if the information in the full declaration turned out to be incorrect. Since the legislation in our country often changes the requirements for filling out, errors can be made as a result.

A "clarification" is submitted in the same way as the primary declaration, its main difference will be a stamp on the front side of the form.

no and strictly certain period to which the amended declaration must be filed. But it is better to issue a cover letter to it, where all the inaccuracies in the primary document will be detailed.

In what cases should this type of declaration be submitted, see the video:

Zero

Certain types of reporting are not provided for by law at all, but it is correct to draw up and submit to tax authorities must . Here in question about the null declaration.

There is no indication anywhere correct design such a document. But many entrepreneurs often use it.

A zero declaration is submitted in the event that an individual entrepreneur did not work during the reporting period. For imputed tax payers, unfortunately, there is no such possibility.

Final

With the complete cessation of its activities the taxpayer is required to file a final return.

If this is not done, the tax authorities will not accept the application for closing the IP.

When is it due and how do I fill it out?

Report on USN individual entrepreneurs submit at the end of the year until April 30 or until the next day of the working week, if the deadline falls on a holiday or weekend.

Filling out the document for submission to the tax service can be carried out by the entrepreneur independently or by third parties by proxy. The most important thing when filling out is to provide reliable data.

With a simplified taxation system

At self-completion the reporting document is free from errors and omissions. This happens especially often if the entrepreneur is inexperienced.

Therefore, it is beneficial in this situation. turn to professionals who will qualitatively enter information into the declaration and submit it to the tax authorities on time. The entrepreneur will only be required to provide information about their income.

But it is important for an entrepreneur to understand that third-party accounting firms reporting is not free. In this regard, there will be another cost item.

It is better to clarify in advance in such an organization their capabilities and specialization. They may only deal with certain types of tax returns.

In this case, the entrepreneur may violate the deadlines and fail to submit reports on time, which will entail penalties.

Now you can also create a report using specialized service on the Internet:

• For example, you can use service "My business" with a user-friendly interface with which you can calculate fixed contributions, taxes under the simplified system of taxation and single tax on imputed income.

  In addition to reporting to the tax authorities, it is possible to issue reports to Pension Fund and the social security fund.

• Another interesting internet service "Contour Elba", with the help of which a declaration is filled out and submitted to the tax service completely free of charge for an entrepreneur.

  This opportunity is available to the new enterprise during the first year of operation. Filling out is simple and clear, does not take much time.

This option is very convenient because you do not need to go anywhere, you can fill out and send the declaration without leaving your office or home. In terms of cost, it will be cheaper than when contacting an accounting firm.

Under the general system of taxation

It happens that serious activities are carried out, which do not fit under the simplified tax system and UTII, then the general taxation system will be chosen. Self-filling of the declaration and calculation tax payments through Internet services can cause difficulties.

If an entrepreneur doubts himself and is afraid of making mistakes, then he can hire a qualified accountant who will be responsible for reporting.

It is important to draw up a power of attorney certified by a notary. If the power of attorney is not drawn up or not certified, then the accountant may refuse to accept the accountant when submitting the reporting document.

An entrepreneur who decides to fill out a declaration on his own will need a special form. You can find it on the Internet or purchase it at firms that deal with paperwork for individual entrepreneurs.

Also on the network there is information about the correct filling of the declaration, a kind step-by-step instruction. If you strictly follow it, then you can successfully draw up reports and calculate the amount of payments without resorting to the help of accounting services.

How to send?

An entrepreneur can submit a tax return in the following ways:

• Personally contacting the tax office. If the reporting is submitted in person, the specialist puts a mark of acceptance. This stamped form is best kept. It may happen that you have to prove to the tax authorities the timely submission of the reporting document.
• By mail. In this case, you need to make an inventory of the attachment in two copies and ask the postal worker for a check in which the date the letter was sent is indicated. It is this number that will be considered the date of filing the tax return.
• Through the Internet.

Each of the above methods has its own advantages and disadvantages. The choice is up to the entrepreneur. It is important to assess all risks before making any decision.

An individual entrepreneur must submit reports in accordance with established by law deadlines. Often, due to distraction or forgetfulness, this process is delayed, which is a gross violation and is punishable by penalties.

The following factors influence the amount of the fine:

• type of taxation system;
• the amount of tax payable in the given period;
• number of days overdue.

In addition to penalties there is a possibility of seizing the current account and blacklisting an irresponsible entrepreneur, after which his activities will be subject to regular inspections by the tax authorities.

That is why it is better to approach surrender with all responsibility. tax reporting not to create yourself unnecessary problems during the main activity. If you attract the close attention of the tax authorities, this can only worsen the state of all the affairs of the entrepreneur.

Grounds for refusal of admission

In some cases, the tax office has strong grounds for not accepting reports from an individual entrepreneur.

These reasons include:

• submission of a reporting document without presenting a passport;
• non-compliance with the established form of the reporting document;
• absence on hard copy signature of the person who is responsible for providing reliable information;
• lack of enhanced qualification electronic signature the head or his representative, or the inaccuracy of the data on the owner of the qualification certificate when submitting the declaration in electronic form;
• submission of a reporting document to the wrong tax authority. Before filing, it is necessary to clarify where to send, which body is competent in receiving this particular type of reporting.

Refusal to accept the declaration is equated to failure to provide it within the established reporting period, which will be considered tax offense for which the individual entrepreneur is liable before the law.

Thus, an individual entrepreneur must approach the preparation of a tax return with all responsibility.

Important to use prescribed form reporting document and take into account the requirements of the tax authorities and submit reports on time. Then no problems will arise.

Declaration 3-NDFL is an important reporting document of the taxpayer. Where can it be provided and for what purpose? Further in the article, we will consider in which cases it is necessary to hand over 3 personal income tax.

Where can the document be submitted?

The addressee of the Declaration 3-NDFL can be:

1. Structures to which the provision of the relevant document may be mandatory.

The main of the relevant structures - Tax office or FTS.

1. Structures to which the submission of the Declaration may be appropriate.

Such structures can be represented in a fairly wide range of subjects of legal relations - we will consider them further.

Filing a Declaration: When is it required?

Declaration 3-NDFL- This is a document that certifies the receipt by an individual of certain income taxed at a rate of 13%. In the general case, these are incomes represented by wages, and if so, then the corresponding declaration is submitted to the Federal Tax Service by the employer of the citizen, who, as a rule, has the status of a tax agent. This is the employer's legal obligation.

But it is quite possible that a person will have to send the relevant document to the Tax Inspectorate himself. For instance:

1. If the employer of the taxpayer is still not a tax agent.

This is possible if the employer has the status of an individual - not registered as an individual entrepreneur. This employer will not be authorized to send the Declaration in question to the Federal Tax Service, but the employee himself will have to send the relevant document to the tax authorities.

1. If a citizen has received taxable income.

The corresponding income can be represented by:

• proceeds from the sale of property;
• proceeds from the provision of property for rent;
• winning the lottery;
• income received abroad (for example, from interest on a deposit in a foreign bank).

1. If a citizen is presented with valuable property - for example, an apartment.

However, this property is taxable only if the donor is not a close relative of the taxpayer.

Declaration 3-NDFL - as a mandatory document for the Federal Tax Service, is submitted to the department before April 30 of the year following the one in which the taxpayer had taxable income.

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Providing a Declaration: When Appropriate

The relevant Declaration can be not only a reporting document, but also a tool that the taxpayer can use:

1. For filing tax returns.

The Declaration in question is a mandatory document when receiving any tax deductions under a scheme that provides for the processing of the corresponding payment through the Tax Inspectorate. This document certifies the fact that a citizen received income with personal income tax paid, at the expense of which, in fact, the deduction is calculated.

It can be noted that in order to process the deduction, the Declaration can be submitted by the taxpayer to the Federal Tax Service at any time of the year following the time when he had expenses that gave rise to the calculation of the deduction. In many cases, it is also allowed to file the corresponding Declaration for deduction and several years after the taxpayer made these expenses.

1. To get a bank loan.

Declaration 3-NDFL - a document that in many cases confirms the solvency of a potential borrower credit institution. It can be both the main document of the corresponding purpose, and supplementing others - for example, a certificate in the form of 2-NDFL or printed on the letterhead of the employer.

1. To apply for a visa abroad.

As in the case of a bank, the 3-NDFL Declaration can be used by consulates of other states, especially those with a difficult visa regime, to assess the level of income of a citizen of the Russian Federation. The document can also be the main one or complement others.

1. For getting state guarantees and benefits.

The condition for a citizen to receive many state guarantees and benefits under the laws of the country is to confirm his income at a certain level. The 3-NDFL declaration is often used as the main document for such purposes.

Does the Declaration 3-NDFL confirm the payment of tax?

The document under consideration is mainly of a reporting nature. It is intended to inform the Tax Service about the income of a citizen subject to taxation, but does not confirm the fact payment of personal income tax at a rate of 13%. If the Federal Tax Service finds, after examining the Declaration 3-NDFL, which is submitted by a person, that the corresponding tax has not been paid, then legal grounds initiates its recovery.

Payment of taxes is confirmed by other documents - mainly financial nature. For example, receipts, bank statements for transfers of calculated taxes to the budget.

All residents Russian Federation, in the presence of an official place of work, are exempted from submitting a report in the form of 3-NDFL, since in this case their employer acts as a tax agent, who takes responsibility for the calculation and accrual of personal income tax, as well as its payment to the budget.

However, in addition to the main income, an individual can receive the so-called “additional” income, in respect of which it is necessary to submit a declaration and pay tax.

It is important to say that the declaration can also be submitted when obtaining the right to a deduction, when part of the tax paid by the employer in the amount of 13% will be returned to the individual.

This article will consider all groups of entities that must submit a declaration in the form of 3-personal income tax, types of tax deductions and other nuances.

The foundation of the basics, or what is important to understand at the very beginning

Before talking about the 3-personal income tax form, it is important to understand what it is.

So, declaration 3-NDFL - this is a type of tax return, which is submitted for personal income tax, it must be submitted to the tax office at the place of residence of the person.

This document entitles the taxpayer to report to the INFS on the following issues:

1) on financial receipts for the tax period that were not declared earlier and from which tax was not paid;

2) about personal financial costs in areas such as:

• home buying,
• tuition fees,
• for paid treatment to receive a tax deduction.

3) about operations with securities representing the right to receive tax deductions.

Reasons, conditions and terms of the 3-NDFL report

Why does an individual need to fill out a 3-NDFL declaration? There are two main reasons, namely:

• firstly, the receipt by an individual during the year of additional income that was not declared in other ways;
• secondly, an individual has the right to receive the following tax deductions: standard, professional, social, investment or property.

The subject of taxation, filling out a report in the form 3-NDFL, must comply with the following conditions:

1. Declare your cash inflows (declare your income) tax services only residents of the Russian Federation are eligible, namely citizens or individual entrepreneurs who stay in Russia for at least 183 days without leaving during one tax period;
2. It is important for the subject of taxation to have a permanent or episodic source of income, in addition to wages, which is calculated in the report in the form 2-NDFL.

Important point: According to Article 229 Tax Code RF, in order to present their income, the subject of taxation must, no later than April 30 of the year following the reporting one, submit a report in the form 3-NDFL to the department of the Federal Tax Service.

As for tax deductions, it is important to note that tax deductions are possible within 3 years from the year such a right arises, in accordance with Articles 218, 219, 220 and 221 of the Tax Code of the Russian Federation.

Key points regarding the 3-NDFL declaration for tax deductions

Relatively personal income tax deductions it is important to note that they are voluntary.

Tax deductions are the following types ⇓

1. for education,
2. for treatment
3. on property.

The diagram shows the types of tax deductions for the previously mentioned categories:

1) Filling in the first and second sheets of the declaration is a mandatory procedure, the remaining sheets can be filled in as needed;

2) The document is filled using special program, which can be downloaded on the IFTS website, and it is important to use the version of the declaration that is relevant for the year for which deductions are supposed to be received;

3) In the case of filling out the declaration “by hand”, it is important to use block letters and a pen with blue or black ink;

4) The 3-NDFL report can be sent by registered mail with a description of the attachment, or by e-mail, or submit a report in person to the IFTS department;

The main questions regarding the 3-NDFL declaration

Question: What should be attached to the 3-NDFL report?

Answer: The report is accompanied by a register of supporting documents (checks, contracts, licenses, etc.).

Question: What is important to get from an IFTS employee?

Answer: A receipt from the IFTS employee on receipt of documents, or a certificate of acceptance of documents for sending - when sent by mail.

Question: Which entities submit to the IFTS a report in the form 3-NDFL?

Answer: This list includes the following categories of taxpayers:

1) citizens of the Russian Federation - they declare their additional income, and also have the right to receive personal income tax deductions;

2) individual entrepreneurs (IEs) - they must independently declare their income to the IFTS;

3) organizations - they are responsible for paying personal income tax on the salaries of employees and receiving tax deductions for them.

Question: What articles of the Tax Code of the Russian Federation regulate the procedure for filling out and the nuances regarding the 3-NDFL certificate?

Answer: Article 11 refers to the taxpayer's belonging to a certain IFTS;

Article 78 refers to the procedure for the return of overpaid tax amounts;

Article 88 - specifies the terms and procedure for submitting 3-NDFL to the department of the Federal Tax Service;

Article 208 defines the types of financial inflows that must be indicated in the declaration;

Article 231- defines the list of documents-grounds for confirming the expenses and incomes of the subject;

Articles 218-221 explain the reasons and rules for obtaining the right to a personal income tax deduction;

Articles 227, 228 and 229 indicate the categories of taxpayers who can fill out 3-personal income tax.

More about individuals as a category of personal income tax payers

In this section, we present the groups of taxpayers who are required to submit 3-personal income tax to the tax authorities, in accordance with Article 228 of the Tax Code of the Russian Federation:

1) citizens of the Russian Federation (not tax agents) who receive income from rent, under work contracts, from services provided individuals;

2) citizens-owners who sold their house/apartment/vehicle and received income;

3) residents of the Russian Federation who received income from sources that are outside the borders of Russia;

4) winners of competitions and lotteries who received financial prizes;

5) citizens of the Russian Federation who inherited property and received income that is not related to the main inheritance.

Excluded from "additional income" are gifts and funds that were received from relatives. Income received in natural form should be evaluated according to market value and declared.

More about legal entities and individual entrepreneurs as categories of personal income tax payers

As for legal entities, they are not subject to personal income tax, and therefore do not have to report to the IFTS for their income. However, they act as tax agents, having a staff of employees whose income (salary) is declared by the company's accounting department and submits a report in the form 2-NDFL

All officially employed citizens are exempted from the need to submit a report in the form 3-NDFL. This is due to the fact that taxes are levied from their official wages and paid to the budget. The obligation to submit the report rests with the employer's organization. This is the main income of a citizen.

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However, not all citizens are limited to obtaining a basic income. Many are looking for additional sources. This necessitates the submission of a declaration and the payment of taxes independently.

What it is?

A tax report is a document confirming the payment of tax by a legal entity. The report is submitted at the tax office, according to the region of residence. An alternative option for submitting a report is to fill out a document online.

The report contains the following information about the income of the taxpayer:

• information about income from which tax has not been deducted, for reporting period;
• information about large-scale purchases;
• information about the financial transactions with stocks and bonds.

First of all, the issue of self-delivery of the report is before the workers of justice.

Submission rules

The need to submit a 3-NDFL declaration is due to two factors:

• Receipt of profit that was not taxed and was not registered by another entity.
• Acquiring the right to tax deduction.

must be and delivered in accordance with the conditions:

• Only persons residing in the territory of the country and who have not left the territory of the Russian Federation for 183 days during the valid reporting period can submit an income statement.
• A permanent, temporary or occasional source of income other than official wages.

To declare income, you must submit a report no later than April 30 of the year following the reporting year.

Nuances of filling out the report:

• In the form, page 1 and page 2 are required to be filled out, then the data is entered as necessary.
• The declaration is filled out through the program. It is important that the program is updated and relevant for the year for which the report is submitted. The program can be downloaded from the IFTS Internet service.
• If the report is completed manually, then the data must be entered in block letters and in black pen based on the sample.
• You can submit a declaration by personally visiting the tax office, by sending a registered letter or by sending a file by e-mail.

When submitting a report, you need to prepare documents confirming income or expenses, namely checks, contracts, etc.

After submitting the declaration, you need to receive a receipt or a certificate from the tax office employee confirming receipt of the report.

Law

The legislative framework regarding the issue of filing a 3-NDFL declaration is the following articles of the Tax Code:

• Article 11 assumes that the taxpayer belongs to the IFTS;
• Article 78 regulates the issue of the return of tax payments that have been accrued over;
• Article 88 provides for the reporting procedure and the deadlines for submitting the 3-NDFL declaration to the IFTS department;
• Article 208 defines the types of income to be declared;
• Article 231 provides for the necessary package of documents confirming income, expenses and the right to a tax deduction;
• Articles 218 - 221 list the reasons and rules for acquiring the right to a tax deduction;
• Articles 227, 228 and 229 indicate the categories of citizens who can submit 3-personal income tax.

Deadline for submission of 3-personal income tax

Each reporting period is accompanied by payment income tax. For an ignorant citizen, an important issue is the deadline for submitting a report. It is legally stipulated that the declaration be submitted no later than April 30 of the year following the reporting period. This issue is stipulated in the Tax Code.

The deadline for filing the declaration may be delayed by one day if April 30 is a holiday or a calendar day off.

Another important aspect for businesses that are closing. Upon termination of business activity, the report must be submitted no later than days after the closing of the organization. This issue is also regulated by Article 229 of the Tax Code.

Foreign citizens are limited to 1 month before leaving the Russian Federation.

For individuals

Based on the Tax Code of the Russian Federation, the 3-NDFL report is formed, namely:

• residents of the Russian Federation who have additional income, renting premises, providing paid services;
• persons who have carried out the sale of real estate or;
• persons receiving passive income from abroad;
• citizens who won the lottery;
• citizens who have inherited a source of income.

Gifts and finances received from relatives are not subject to declaration.

For IP

Legal entities, enterprises, organizations that have employees in their staff submit a report in the form 2-NDFL. Regarding your income, legal entities are not included in the report, but are an agent between their employees and the Federal Tax Service.

If an employee of an organization is entitled to a tax deduction, he can apply directly to the employer's accounting department with the relevant supporting documents. Return Money this will occur together with the issuance of wages.

Liability of the taxpayer for violation of deadlines

The legislation provides for liability for late filing of the declaration. This issue is regulated by Article 119 of the Tax Code. A fine is the main measure of punishment provided for by law.

In the event that an individual or a tax agent does not report to the tax office on time, then administrative penalty within 1/20 of the amount of tax paid monthly.

Regarding taxpayers of individuals, there are two aspects:

• the fine cannot be less than 1000 rubles;
• the penalty cannot be more than 30% of the tax.

Zero reporting also needs to be declared. If the entrepreneur does not submit a report on time, he pays a fine in the amount of 1000 rubles.

There are sanctions for violators and in addition to the fine. This applies to lawyers, judges and individual entrepreneurs. If the report is not submitted on time, then after 10 days bank accounts these individuals will be blocked.

If the reasons are valid

Like any question, the question of responsibility for breaking the rules has its own nuances.

Only trustworthy taxpayers, persons who do not have tax debts, can afford not to submit a declaration on time.

Risks: violation of the deadlines for filing a declaration and paying personal income tax may lead to liability in the form of a fine, the accrual of penalties and the collection of tax arrears (arrears), penalties and fines through the court.

The Federal Tax Service of Russia informs about the start of the 2017 Declaration Campaign and reminds that individuals must declare the income received in 2016 before May 2, 2017.
It is necessary to submit a 3-NDFL declaration to the tax office and pay tax if a citizen in 2016:
- sold property that he owned for less than the minimum period (for property owned since 2016 - less than 5 years, for the rest - less than 3 years);
- received a gift not from close relative as real estate(house, apartment, land plot and etc.), vehicles, shares, shares or shares;
- won the lottery
- Renting out real estate
- received income from foreign sources.

Individual entrepreneurs, notaries, lawyers who have established law offices, and other persons engaged in private practice must also submit a declaration.
The personal income tax calculated in the declaration for 2016 must be paid no later than July 17, 2017. If the return is filed by a taxpayer to receive a deduction, it can be filed at any time, without being guided by deadline May 2, 2017.
In addition, the Federal Tax Service drew attention to the features of the 2017 Declaration Campaign:

• Individuals whose income the company was unable to withhold tax no longer need to submit 3-personal income tax. The Tax Inspectorate itself will send tax receipts to citizens along with tax notice on property taxes. Personal income tax on the basis of the notification must be paid before December 1, 2017.
• Individuals who sold real estate after January 1, 2016 are considered personal income tax under the new rules. For purposes personal income tax from the sale of real estate cannot be less than the cadastral value multiplied by 70% (clause 5 of article 217.1 of the Tax Code of the Russian Federation).

Example: I.I. Volkov sold an apartment in 2016, which he inherited in the same year, for 5,000,000 rubles. Cadastral value apartments as of 01/01/2016 is 7,500,000 rubles. When calculating tax, he can apply property deduction. Personal income tax will be subject to the amount of income 4,250,000 rubles. (7,500,000 rubles x 0.7 - 1,000,000 rubles). The tax payable will be 552,500 rubles. (4,250,000 rubles x 13%).

The Federal Tax Service warns that for violation of the deadline for filing a declaration, a fine is set at a rate of 5% of the amount of tax not paid on time, payable on the basis of this declaration, for each month of delay in payment. In this case, the fine cannot be more than 30% of the tax amount and less than 1000 rubles. (Clause 1, Article 119 of the Tax Code of the Russian Federation). And for violation of the tax payment deadline, a fine of 20% of the unpaid tax amount is established (clause 1, article 122 of the Tax Code of the Russian Federation).

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