Personal income declaration

In Russia, any income received by citizens legally is declared. This is done to further tax the amount of income received. The tax rate ranges from 13-35%. All individuals who have sold their own property and made a profit, were engaged in entrepreneurial activities, and provided one-time services are accountable.

The essence of the income tax return

The document by which people living in the Russian Federation report to the tax authorities on the income received for the year is called a declaration. For individuals, in particular individual entrepreneurs, the income declaration has the form of 3-NDFL. According to the information provided to the Federal Tax Service, personal income tax is levied.

All income, which will be indicated in the declaration, must be confirmed by documents. For employees of organizations, including civil servants, - a 2-NDFL certificate. For entrepreneurs, income is confirmed by incoming and outgoing cash documents and other credentials. Incomes received by individuals from performing one-time works, services, and royalties are taken into account. The declaration of income of individuals contains information about all profits not declared by the tax agent.

Who is filing the return?

If a citizen works officially, he does not report on taxes independently: it is done for him by the tax agent - the employer. But in some cases, you will need to report to the individual himself. The following categories of citizens submit the declaration:

• persons conducting individual economic activities (entrepreneurship) who are not registered as a legal entity;
• landlords (individuals) who rent out real estate, cars, buildings, and so on;
• notaries, private detectives and other citizens in private practice;
• citizens of the Russian Federation permanently residing on its territory, but receiving income from abroad;
• other categories of individuals whose income is taxable.

Some citizens are exempt from filing a declaration to the tax structure:

• individuals, if the tax base (income) received for the year does not exceed 30 thousand rubles;
• employed citizens;
• non-residents - persons living most of the time abroad - more than 183 days a year.

What is recognized as taxable income?

The income for the past year is indicated in the 3-NDFL declaration. It includes profits received on the territory of Russia and abroad. Filling in the income tax return provides for the entry of information about profits from all possible sources. Russian income, which includes the declaration of income of individuals, can be:

1. Interest on bank deposits, dividends. Moreover, the source of dividends can be both a domestic company and a foreign branch operating in Russia.
2. Sale of shares, real estate or other property registered in the Russian Federation.
3. Rent, if an individual as an owner rents out property for rent or lease.
4. Fee, remuneration, including received under civil labor contracts.

In addition, income from the sale of property, the percentage of the value of the property received as a gift, inheritance, lottery winnings are taxed.

1. Dividends and interest from the activities of foreign companies.
2. Rent for property that is geographically located in another country.
3. Sale of property (movable or immovable), securities, shares abroad.
4. Profit for services rendered, work performed in a foreign country.

Composition of the declaration

The document - income tax declaration - consists of two main sheets and attachments:

1. On the first sheet, the taxpayer fills in information about himself.
2. The second sheet contains information about the amount of profit and tax. Here the declarant makes tax calculations.
3. Appendix A lists income that is subject to 13 percent taxation. These are profits received from sources abroad, tax agents or in Russia.
4. Appendix B serves to take into account the profit received in foreign currency.
5. In Appendix B, income is indicated only by individual entrepreneurs who are also individuals.
6. Appendix D is completed if there are tax deductions or some amounts of profit are not taxable.
7. To fill in the amounts of income under copyright or civil law contracts, Appendix D.
8. Standard social tax deductions are listed in Appendix E.
9. In Appendix G, the calculation is made by months by adding each amount - on an accrual basis.
10. Appendix 3 indicates the deduction for the construction or purchase of housing.
11. Appendix I is filled in by those persons whose income is subject to 35% tax.
12. Appendix K serves to indicate the received dividends.

How to fill in the declaration correctly?

You can write data to a document by hand or type text on a computer and then print it on a printer. A good help for declarants are special computer programs, into which information about income is simply entered, and the calculation is performed automatically. This greatly minimizes the risk of making a mistake when filling out. When the income declaration is filled out, the form is used ready-made or independently printed on a printer.

The declaration of income is not printed on both sides of the sheet, you cannot make strikethrough or corrections, or staple the sheets with a stapler. The color of ink or pen should be chosen black or blue. On each of the sheets, at the top, you must indicate the last name, first name and patronymic of the citizen, his TIN. You must sign at the bottom of each sheet. Only those fields that are needed in a particular case are filled in. Unnecessary cells remain empty.

The tax authorities do not have the right to ask the declarant to provide any additional data. It is advisable that the income declaration is used, a sample of which was issued by the Federal Tax Service and complies with the norms. Income is confirmed by documents. If an individual is officially employed, you must attach a salary certificate - 2-NDFL.

Tax deduction

Some income, such as from the sale of an apartment, is tax deductible, but individuals are eligible for a tax deduction. This is a return of a certain amount to an individual. In certain situations, this right is granted:

• if the real estate, from the sale of which the income was received, was the property of the declarant for more than three years;
• if the transaction has a total value of less than 1 million rubles.

When using a tax deduction, it is not the amount of the payment itself that decreases, but the base on which the payment is calculated. The social deduction can be used by those people who spent funds on education in the reporting year. Property deduction is used if the property has been held by the owner for no more than three years or the contract is for less than one million. Investment deductions are used by citizens selling securities.

Where and when to submit the declaration?

To submit a declaration, you must select the tax office located at the place of registration (registration) of an individual. In addition, there are several available ways to submit information:

• on one's own;
• by proxy, most often through special offices;
• using a postal letter;
• if you have an electronic signature via the Internet.

The declaration is submitted within the timeframe established at the legislative level - until 30.04 of the year that follows the reporting period. If the declarant has the right to a deduction and wants to use it, the declaration must be submitted by the end of the reporting year.

Submission of the declaration by a civil servant or entrepreneur

Under the anti-corruption program, civil servants are required to submit income statements for the past year. To confirm income, you need to take a certificate from the place of work (2-NDFL) for 12 months, a certificate of income from other places of work, of non-core profit - dividends, interest, income on shares. In addition, the FTS provides information on personal property, vehicles, bank accounts and property obligations. The declaration of income of civil servants is submitted to the Federal Tax Service at the place of registration.

Individual entrepreneurs, being an individual, also report their income using 3-NDFL. At the same time, an entrepreneur can have a main place of work, this is not prohibited by law. In this case, he submits a salary certificate from the main job, a document confirming income from entrepreneurial activity. If the individual entrepreneur has employees, a 4-NDFL declaration is additionally submitted. The procedure and deadlines for filing reports for civil servants and individual entrepreneurs is the same as for other individuals. The declaration of income of civil servants must be submitted by the end of April.

Responsibility for late submission of the declaration

Late submission of reports to the Federal Tax Service is a misdemeanor, which may be followed by liability. In 2013, amendments to the law were adopted, which are still in effect today. Under the new rules, not only an individual, but also a tax / non-tax agent can be fined. Business entities also submit an income declaration to an individual entrepreneur, otherwise they face a fine. Responsibility comes on the very next day, which is the last allowed for the submission of declarations. Even for less than a month of delay, a fine may be imposed.

Article 119 of the Tax Code says that if an individual submits an income declaration with a delay, a fine is imposed on him. Its amount is equal to 5% of the tax amount that is payable. The maximum possible fine is 30% of the amount, the minimum is one thousand rubles. The fine is payable only after a judgment has been issued. An interesting detail: the 5% charged is charged not only on the tax debt for a specific declaration, but on the entire tax debt of a person, both physical and legal.

Electronic version of the declaration

On the official website of the tax service, you can find a form for filling out a declaration. In the "Software" section, it is enough to select the reporting option that corresponds to the person's status. Be careful when filling out the pages. The title page is filled in by all taxpayers without exception. Then, depending on the purpose of the reporting, the necessary items are selected.

On the title page, it is worth indicating the details - TIN, OKATO (for individual entrepreneurs) and others. Enter the revision number. In the event that this declaration is the first in the reporting period, put "0". Above is the FTS code. You can find it out on the same official website or directly at the tax office at the place of registration.

Declaration of income is a mandatory reporting form. Do not neglect its delivery, so as not to find a receipt with the amount of the fine. If a person cannot submit reports on his own, it is allowed to do this to a trusted person.