How and when to submit an individual entrepreneur’s declaration: different taxation systems.

Declaration 3-NDFL is an important reporting document for the taxpayer. Where can it be provided and for what purpose? Later in the article we will look at in what cases you need to submit 3 personal income taxes.

Where can the document be submitted?

The addressee of the 3-NDFL Declaration may be:

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

The main relevant structure is the Tax Inspectorate or Federal Tax Service.

1. Structures to which 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 necessary?

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

But there are quite possible cases in which a person will have to send the relevant document to the Tax Inspectorate himself. For example:

1. If the taxpayer's employer 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 relevant 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 given 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 - how mandatory document for the Federal Tax Service, submitted to the department before April 30 of the year following the one in which the taxpayer had taxable income.

Our lawyers know The answer to your question

or by phone:

Providing a Declaration: when appropriate

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

1. To process tax deductions.

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

It may be noted that for the purpose of filing a 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 possible to submit the corresponding Declaration for deduction several years after the taxpayer makes these expenses.

1. To obtain a loan from a bank.

Declaration 3-NDFL - a document that in many cases confirms the solvency of a potential borrower credit organization. It can be either the main document for the corresponding purpose or complementary to others - for example, a certificate in form 2-NDFL or printed on the employer’s letterhead.

1. To obtain a visa abroad.

As in the case of a bank, Declaration 3-NDFL can be used by consulates of other states - especially those with a complex 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.

A condition for a citizen to receive many government guarantees and benefits under the country’s legislation is confirmation of his income at a certain level. Declaration 3-NDFL is often used as the main document for such purposes.

Does Declaration 3-NDFL confirm payment of tax?

The document in question is primarily of a reporting nature. It is intended to inform the Tax Service about a citizen’s income subject to taxation, but does not confirm the fact personal income tax payment at a rate of 13%. If the Federal Tax Service discovers, after examining Declaration 3-NDFL, which is submitted by a person, that the corresponding tax has not been paid, then legally initiates its collection.

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

General tax rule income tax states that personal income tax goes to the state treasury automatically. This means that for a citizen who has an official workplace, calculations, deductions and calculations to the budget are carried out accounting department. Simply put, the employer is also a tax agent - this is what the letter of the law requires him to do. There are situations when there is no link between the state budget and the payer - the tax agent. Then a person has a question: “Who submits 3-NDFL?” In the text, we will cover this issue in as much detail as possible and find out which persons should attend to submitting the relevant tax return to the tax office.

You need to understand that the 3-NDFL certificate is a document that is a type of income tax return. Every working person in Russian Federation pays tax collection on your income, otherwise called personal income tax. The country's tax code states that the deduction is set at 13% of wages for Russian residents and 30% for non-residents. Every employer, be it government structure, a large entrepreneur or “IP-shnik”, is a tax agent and is obliged to send appropriate deductions from the salaries of his employees.

Who is tax resident Russian Federation? This will help you figure it out. We will look at what the tax status depends on, documents for confirmation, as well as regulatory framework for residents and non-residents.

Organizations that have received the status of tax agents must pay funds to the state treasury no later than one day following the day of payment. Payments are taken into account by accounting, which records such points as:

1. Labor income received in the names of employees.
2. Amounts of deductions due to employees due to life situations of various types.
3. Estimates already calculated for sending to the country's treasury.
4. Funds actually sent to the budget.

Using the same document 3-NDFL, payers report for other cash injections, such as:

1. Sale of property (house, car, country plot) and property rights, including shares in a business or securities.
2. Renting out property.
3. Money transfers from sources outside the country.
4. Gifts, including in the form of transport, real estate, shares and other things from distant relatives and people with whom the recipient is not related at all.
5. Remuneration from sources that do not have the status of a tax agent.
6. Heirs of the authors of inventions, works of science or art, receiving rewards.
7. Winning a lottery or other game involving risk.

Example: Ivan Rafaelevich Karmanov works at the factory and has a salary of 20,000 rubles and the employer withholds and transfers it to the state budget 2,600 rubles as income tax on Karmanov's salary. This is how Ivan Rafaelevich lives for many years, without even knowing what the 3-NDFL declaration looks like. But when Karmanov won one hundred thousand rubles in the lottery, he had to get acquainted with this document, since the accounting department of the employing plant had nothing to do with the winnings and would not file a declaration for Karmanov.

Important point! The annual deadline for self-declaration of income is April 30.

Table 1. Nuances for filling out and submitting the declaration

In order to correctly fill out the 3-NDFL certificate and not lose a lot of time, you need to know what the requirements for issuing the certificate are. This will help you in which you will find step by step instructions by filling out the form.

Persons required to file 3-NDFL due to duty

The decree of the President of Russia dated May 18, 2009 lists all persons who must independently submit a declaration of their income to the inspectorate. We will briefly look at the groups of these individuals:

1. Civil servants and family members (based on the Register of Positions of the Russian Federation).
2. Employees of the Ministry of Internal Affairs.
3. “Individual entrepreneurs” and businessmen working under a taxation system common to everyone.
4. Persons conducting private practice (tutors, lawyers, detectives, notaries, appraisers, traditional healers, etc.).
5. Foreigners receiving income and working in the country on the basis of a patent.
6. Individuals who received income in a transaction with other individuals.

3-NDFL for tax benefits

It is necessary to fill out a declaration not only for citizens reporting on the funds received, but also for those who want to return these funds. To ease the tax burden of citizens, the state offers a form of benefits called tax deductions. Personal income tax payers in one or more of the following situations are entitled to a refund of part of the tax already paid. What is it about?

• return of property (for or housing, including with the assistance);
• social return (for purchase, charity, pension contributions);
• professional return (for citizens who have nuances in professional activity, these include those who are required to submit a 3-NDFL certificate on their own);
• standard return (designed for citizens, as well as beneficiaries, persons with illnesses or disabilities, veterans and military personnel).

It is logical that the law will not require this category of citizens to immediately fill out 3-NDFL in order to get their money back. This is the right of any payer, but not an obligation. Therefore, in this case, the choice – “to file a declaration or not to file” – is a purely voluntary matter. Unlike citizens declaring their income, residents claiming deductions may not meet the deadline for filing 3-NDFL by April 30. This can be done at any time convenient for the payer, after the year in which the situation arose has ended: buying an apartment, treatment, etc.

Income that is not subject to taxation

The Tax Code of Russia includes a specific list of tax-free income, despite the fact that personal income tax is imposed on any funds that fit the definition of “income.” The list of income, thirteen percent of which is not alienated, includes:

1. Cash benefits for pregnancy and childbirth, alimony.
2. Pension accruals for persons who have reached the legally established age for retirement or who have been recognized as disabled by an examination.
3. Gifts of value and material aid in an amount less than 4,000 rubles received by an employee or former employee (pensioner) from the employer.
4. Financial assistance to low-income families, whose status is confirmed by the state, to the family of a deceased employee.
5. Financial assistance paid to citizens affected by a natural disaster or other emergency situation.
6. Payment from the employer’s “net” profit medical care for your employee or his family members.
7. Rewards for blood donors.
8. Compensation for damage to employee health.
9. Compensation for the improvement of citizens’ health (cost of vouchers to sanatoriums and other institutions, except for tourism).
10. Expenses for improving the professional qualifications of an employee.
11. Payment for retraining, education or professional training of an employee.
12. Scholarships received by students of higher educational institutions.
13. Grants for educational or scientific activities.
14. Compensation due to dismissal, the amount of which is not more than three times the amount average monthly salary(sixfold for residents of the Far North).
15. Cash paid to victims of terrorist attacks.
16. Compensation to an employee for the cost of paying interest on a loan for construction or purchase of real estate.

What happens if you don’t pay personal income tax?

The sanctions that a tax agent or individual will receive for failure to pay personal income tax have been established tax code Russia. It clearly states what will happen if personal income tax is paid late or the transfer of funds to the state treasury is completely ignored.

Tax agents who are late in remitting funds may receive a fine of 20% of the total tax amount. If the money is transferred on time, but not in full or not at all, the state will require the same 20% to be “added” on top of the tax amount. In both cases, a penalty will be calculated for each day of non-payment. If the tax agent does not withhold personal income tax from the employee’s income at all, he will also be subject to a fine, but without the accrual of penalties. This applies to taxes in in cash. If labor income is paid to employees in in kind, it is impossible to collect taxes from them, there is a delay tax payment Accordingly, the same cannot happen through the agent’s fault.

As for individuals, they may also receive a fine of 5% to 20% of the tax amount if they do not pay it or do not pay it in full. Individuals will face more severe penalties for deliberately reducing their taxable income. If a citizen deliberately indicates in the declaration an amount less than he received, the law provides money penalty in the amount of 40% of the real amount.

Example: Evgeniy Adeksandrovich Chukov sold the apartment of his late parents in 2016 and was obliged to pay 70 thousand rubles in sales tax. But Chukov did not transfer the money and missed the mandatory deadline for filing a declaration of April 30, 2017. Only after the tax authorities sent Chukov a letter did he get together and hand over all required package documents by June 17, 2017. Thus, the payment was overdue by two months and amounted to seven thousand rubles (70,000 x 2 months x 5%).

Fines, as well as the filing of 3-NDFL itself, come into force only in relation to citizens who are required to submit a declaration. Voluntary cases filing a declaration in this case is not considered and cannot in any way be subject to penalties.

Didn't manage to submit your declaration on time? Do you want to know what the consequences are for failure to submit reports on time? Learn more about statutes of limitations tax offenses and how to reduce the amount of the fine, read.

Video - Sending the 3rd personal income tax declaration without leaving home

Let's sum it up

If you are a hired employee, officially employed and have no income other than wages, you do not need to worry about submitting a 3-NDFL certificate to the tax office - this issue must be resolved by your employer. If you received income within the framework of the above points, you should visit the tax office or at least call the inspector to clarify whether your situation is included in the list of taxable ones.

If you are a government employee or a relative of such a person, an employee of the Ministry of Internal Affairs or a private entrepreneur, you are probably aware of your obligation to report to the state about the money received and pay taxes accordingly.

In general, if in your financial affairs changes are happening, it’s better to play it safe and find out right away whether you are now required to submit 3-NDFL yourself. As you know, ignorance of the law will not free you from penalties and a lot of unpleasant moments that will be associated with late submission declarations.

• Where can I download current form tax return USN (according to KND form 1152017)?
• Tax return filing deadlines
• An example of filling out the KND form 1152017
• What programs and services will help you fill out the declaration?

It is not difficult to prepare a tax return for an individual entrepreneur using the simplified tax system - you can use the free official program from the Federal Tax Service of the Russian Federation "Legal Taxpayer", paid program"1C:Entrepreneur", order filling out a declaration from a specialized accounting company.

If you want to fill out the declaration manually, download the current form according to KND 1152017 form at PDF format.

Example of filling out a tax return

The example shows a declaration for an individual entrepreneur without employees using a simplified taxation system with tax rate 6% (income) of non-payer trading fees who did not change his place of registration (registration) during the reporting year. If you need other filling options, you can also use the most detailed official instructions.

When filling with a ballpoint pen, you can only use black, purple or blue ink. When printing on a printer, you need to use the Courier New font with a height of 16-18 points. You can only print on one side of the page (double-sided printing is not allowed). Filling is done only in capital letters.

For this example, you need to fill out three pages of the declaration:

• Title page
• Section 1.1
• Section 2.1.1

First page (Title page)(see example of filling)

• Fill in your TIN
• Correction number - 0 (if you are submitting a declaration, and not corrections to it)
• Code tax period- 34 (this means that the declaration is submitted for the year)
• Reporting year - the year for which you are reporting
• Tax authority code - the four-digit code of your tax office (can be found in the notice of registration of an individual with the tax authority, which was given to you when registering an individual entrepreneur with the tax office, or)
• Code by location - code 120 means at the place of registration of the individual entrepreneur
• Fill in your full name
• Type code economic activity according to the OKVED classifier - write your main OKVED code (you can find it in the extract from the Unified State Register of Individual Entrepreneurs, which you received when registering an individual entrepreneur with the tax office)
  • It is necessary to indicate the code according to the new OKVED (OK 029-2014 (NACE Rev. 2)). The tax office automatically converted the old codes to new ones. If you do not know your new OKVED codes, you can find them out using the service (extract in in electronic format About Me).
• Write your number contact phone number
• Write how many pages there are in your tax return according to the simplified tax system (usually there are 3)
• If you submit the declaration yourself (and not with the help of a representative), put 1 in the taxpayer/taxpayer representative field

Second page (Section 1.1)(see example of filling)

• Write your TIN
• Enter the page number
• In line 010, enter your OKTMO code. If it has not changed during the reporting period, it is enough to indicate it only in line 010. You can find out the OKTMO code in the notification from Rosstat, which was given to you when registering an individual entrepreneur (if it has not changed since then) either in the FIAS system, or using official Rosstat.
• In lines 020, 040, 070, 100 you need to insert the values ​​calculated using the appropriate formulas. To calculate them, you must first fill out the third page of the declaration. Return to this point after completing the third page.
  • After filling out the third page, count the line 020 : line 130 minus line 140. Line 040 is equal to: line 131 minus line 141 minus line 020. Line 070 is equal to: line 132 minus line 142 minus line 020 minus line 040. And finally, line 100 is equal to: line 133 minus line 143 minus line 020 minus line 040 minus line 070. These calculations are given only for this concrete example, the exact calculation formulas are indicated directly in the declaration form under the corresponding lines.

Third page (Section 2.1.1)(see example of filling)

• Write your TIN
• Enter the page number
• Indicate the taxpayer's identity (if you do not make payments individuals - 2)
• In lines 110, 111, 112, 113, indicate your income cumulative total. You must indicate the amounts specifically for the first quarter, half a year, nine months and a year, i.e. in line 110 - income for the first quarter, in line 111 - the amount of income for the first and second quarters, in line 112 - the amount for the first, second and third quarters, in line 113 - the amount for the first, second, third and fourth quarters.
• In lines 120-123 - the simplified tax system “income” tax rate in force in your region (usually 6%).
• In lines 130, 131, 132, 133 - you need to write corresponding amounts calculated tax. For example, line 130 will be equal to: line 110 multiplied by line 120 and divided by 100 (i.e., take, for example, 6% of income for the first quarter).
• In lines 140, 141, 142, 143 - you need to write cumulative total corresponding amounts that reduce your tax simplified tax system (insurance premiums that you paid for yourself)
  • These amounts are indicated in the quarter in which they were actually paid.
  • These are not the amounts of contributions paid themselves, but the amounts of contributions paid reducing Your tax. That is, for example, as indicated directly in the declaration form: line 140 can be less than or equal to line 130 (for taxpayer attribute = 2 - not making payments to individuals), but cannot be greater than it!

Make sure that dates and your signature are indicated wherever necessary, and before submitting, show the tax return to your tax inspector so he can check it out. Don't forget to stamp it (if you use it).

How to submit a tax return to the simplified tax system?

A tax return can be submitted:

• personally;
• by mail (with a description of the attachment);
• via telecommunication channels (via the Internet).

Individual entrepreneurs must submit their tax return in tax authority at your place of registration. You will have to pay fines for violating the filing deadlines, so it is better not to delay. When submitting a tax return in person, make two copies - one will remain with the tax office, and the other, with a mark of delivery, will be given to you - it is mandatory save this copy. If an entrepreneur submits a tax return by mail (with a list of attachments), the post office will issue a receipt with a date - this date will be considered the date of filing the return. In the case when an individual entrepreneur simultaneously operates under several taxation systems (for example, simplified tax system + UTII), it is necessary to submit separate declarations for both the simplified tax system and UTII.

Deadlines for submitting a tax return for individual entrepreneurs using the simplified tax system

Tax return for individual entrepreneurs on the simplified tax system (simplified taxation system) in 2018-2019 is filled out and submitted once a year (i.e. you do not need to fill out and submit a declaration every quarter) by April 30 of the year following the expired tax period.

Every entrepreneur is required to regularly submit a report on his income tax services. This necessary tool control over calculations and payments of taxpayers.

If you decide to open your own business by registering it with government agencies, carefully study all the questions regarding the rules for filling out documents, calculating payments and deadlines for submitting them.

Depending on what field of activity you have chosen for yourself, the type of tax return changes:

1. General taxation system (OSNO). The most unprofitable option for individual entrepreneurs with the most complex reporting, the completion of which is best entrusted to a qualified accountant. The income tax return must be submitted once a year by April 30. For VAT - once a quarter, no later than the 25th day of the next month: 1 - no later than April 25, 2 - July 25, 3 - October 25, 4 - January 25. The advantage of this system is that there are no restrictions on the size of the retail space and the number of employees. If, according to the law, you can work in a different mode, you should not give preference to the general one. Since 2014, submitted electronically.
2. Unified tax on imputed income (UTII). The most convenient option for payment. However, the tax is imposed regardless of whether the activity was carried out or not. The tax return indicates the approximate income of the entrepreneur in the case of delivery or peddling street trading, cargo and passenger transportation, advertising on vehicles. Provided based on the results of each quarter, no later than the 20th day of the following month. Quarterly deadlines in 2019: 1 – before April 20, 2 – before July 20, 3 – before October 20, 4 – before January 20.

Rules for filling out the declaration

• enter the indicators in the cells, starting with the first (left). In blank spaces there is a dash;
• format text fields in block letters;
• The use of pens in black, blue and purple colors is allowed;
• when filling out electronically, use Courier New font (height 16-18);
• enter physical indicators in whole units (according to rounding rules);
• do not pay fines and penalties;
• number all pages;
• on title page put the date and signature, if available, a seal;
• do not staple/staple sheets;
• Duplex printing and error correction are prohibited.

1. Simplified taxation system (STS). Go to this type occurs as a result of exclusion from the reporting of individual entrepreneurs for more than 2 months. The average number of employees under such a system should not exceed 100 people. The rate will be 6% when choosing the object “income” or 15% – “income minus expenses”. The deadline for filing a tax return is once a year until April 30 at the place of residence of the individual entrepreneur. Fill out by hand or on a computer; the numbers in the calculation are not rounded.
2. Unified Agricultural Tax (USAT). Imputed to producers of agricultural, forestry, fisheries, livestock, and crop production products. To switch to this system, the income of an individual entrepreneur must be at least 70%. Submission deadline: once a year by March 31 or by the 25th day following the month of termination of activity. The benefit of the Unified Agricultural Tax is that the rate on income with deduction of income is 6%.
3. Indirect value added tax (VAT). For rent in addition to the general tax reporting. Also payers are entrepreneurs carrying out non-economic activities (export, import). The declaration form is standard. If changes are made or errors are made in the declaration, other forms of reports are used.

An updated VAT form is submitted if an underpayment (the amount of the calculated fee is less than the amount paid) or an overpayment (the amount exceeds the required amount) has been corrected. When importing goods, delivery must be made up to the 20th day inclusive; exports require up to 180 days.

Report on indirect taxes needed by entrepreneurs who import goods from countries Customs Union. Due no later than the 20th day following the accounting period.

Patent

This is the case when you don’t need to file a declaration! A special document that gives an individual entrepreneur the right to carry out certain types of activities. Issued for a period of 1 month to 1 year. By purchasing a patent, an entrepreneur is exempt from paying basic types of taxes. However, for the use of PSN it is necessary to pay a tax, the amount of which is calculated using the following formula - tax base x 6% x duration of the patent. If the document is received for a period of less than six months, the full amount is paid no later than the expiration date of its validity. If the period is 6-12 months, 1/3 of the amount is paid within 90 days after the start of the action, the remaining 2/3 is paid no later than the end date.

A separate item can be identified as excise duty (production ethyl alcohol containing its products, tobacco products, diesel fuel, gasoline) and mineral extraction tax (applies to entrepreneurs recognized as subsoil users in accordance with the legislation of the country). Individual entrepreneurs calculate and pay them only if there is an object of taxation, regardless of the system used.

Options for filing a tax return:

1. Directly to tax office- carried out by the entrepreneur personally or his representative.
2. By post with a list of attachments - the date of sending is considered the date of submission of the declaration to the tax authority
3. Using electronic channels (Internet) - subject to concluding an agreement in this way, using a personal electronic signature.

The declaration consists of three sheets: title, sections No. 1 and No. 2. Filling begins, as a rule, with the last one.

In the first section, you must indicate the INN and KPP, the adjustment number (if primary, put 0), full name and telephone number, codes of the tax period and authority, place of submission of the declaration, code of the type of economic activity according to OKVED, signature field, date.

In the second part, the following data is filled in: BCC, OKUN code, code for the type of activity, address of the place of its implementation, tax calculation. The 2nd sheet is filled out for each taxation object and OKATO code.

Third sheet: all tax bases and calculated taxes from section No. 2, contributions to off-budget funds (insurance premiums, benefits, individual entrepreneur contributions), the amount by which can be reduced single tax, amount to be paid.

To submit, you will need a TIN, a registration certificate and an extract from the Unified State Register (USRIP).

Valid for visitors to our website special offer- you can get a consultation completely free of charge professional lawyer, simply leaving your question in the form below.

If you do not submit your return on time, you must pay a fine. Its size depends on the type of system, the size of the fee and the time of delay. The maximum punishment in case of failure to submit reports is the seizure of current accounts.

In 2019, individuals will have to submit reports for 2018 on income from which they have not withheld tax or for which it is possible to apply deductions that were not provided at work.

About those operating in 2018-2019. read deductions

Applying unused deductions will provide an opportunity to get a tax refund. Such a refund can be made through the employer, but in some cases it is carried out only by the Federal Tax Service.

Learn more about which path to choose in a particular situation. personal income tax refund, read the material “Procedure for the return of income tax (NDFL): nuances”.

When reporting income and unused deductions for 2018, individuals must fill out new uniform declaration 3-NDFL, approved by order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/569@.

Read about where to get them and how to fill them out in the material “Sample of filling out tax return 3-NDFL” .

Where to download the 3-NDFL declaration for 2018

Finding the 3-NDFL declaration form for the 2018 report is quite simple - it is published on the Federal Tax Service website and on our resource.

However, before downloading the form, you need to make sure whether the individual has an obligation to submit the specified report. The main reason that entails filing a 3-NDFL return is the receipt of taxable income by the taxpayer. Read more in the material Who fills out and submits the 3-NDFL declaration? .

If you did not have income from which tax could be withheld, then you should be guided by the material“No income subject to personal income tax - no obligation to file a declaration” .

How to fill out the 3-NDFL tax return

You can fill out the 3-NDFL declaration on the website of the Federal Tax Service, in the taxpayer’s personal account, or on. In addition, there are specialized programs for filling out 3-NDFL.

Note! Externally and in its structure, the form for 2018 has changed quite significantly.

You will find comments on how to fill them out in the materials in our section. « Declaration (personal income tax) .

And if you plan to take advantage of tax deductions, then check out the articles below:

• « Filling out the 3-NDFL declaration for property deduction ;
• « How to fill out tax deductions in the 3-NDFL declaration? ;
• « Declaration 3-NDFL for treatment ;
• « Tax return 3-NDFL for studies - sample ;
• « The procedure for filling out the 3-NDFL declaration when purchasing an apartment .

Reflection of corrections in the 3-NDFL declaration, taking into account Art. 81 of the Tax Code of the Russian Federation is accompanied by the submission of an updated calculation. Read about the rules for preparing clarifications for this report in the material “Features of the updated tax return 3-NDFL” .

For whatever reason, the 3-NDFL declaration is filed, the correct indication of the BCC plays an important role. Read about the KBK for personal income tax in the article “Budget classification codes for the 3-NDFL declaration” .

What is the procedure for submitting a 3-NDFL declaration

The rules for submitting the 3-NDFL declaration are regulated by Art. 229 of the Tax Code of the Russian Federation. Taking into account this norm, an individual submits a declaration to controllers by April 30. However specified period may shift, for example, if the filing day falls on a weekend. Also, the deadlines vary depending on the reason for the obligation to submit 3-NDFL. Read more about this in the material