Good afternoon I submitted a 3-NDFL for a refund of 13% from the purchase of an apartment in my personal account of the federal tax service. The answer came: The tax authority confirmed the amount of tax deduction declared by the taxpayer in full. At the same time, in the table indicated below in the section Amount of tax subject to refund from the budget is 0 rubles, Amount of tax subject to additional payment to the budget is 0 rubles and there is nothing else. How can this be deciphered and what actions to take. I have not received any payments before, this is the first time I have issued a certificate. Thank you in advance.

Lawyers' answers (3)

Apparently you have already returned the entire amount of the deduction

Have a question for a lawyer?

You have attached a notification about the positive result of the desk check. Now you need to write a tax refund application. If you had written it right away, the tax office most likely would not have even notified you of a positive decision, but simply transferred the money.

Law office of Anatoly Kovalev

Good afternoon The table is simply not filled out by the inspector, this happens very often, they don’t have time to fill it out. If you have already submitted a refund application, then just wait for the money.

You can write a request to provide correct data based on the results of the check.

Looking for an answer?
It's easier to ask a lawyer!

Ask our lawyers a question - it’s much faster than looking for a solution.

Hello, please tell me how long after submitting 3-NDFL, the declaration should appear in the status desk audit of 3-NDFL, lists of declarations?

The next day after the inspector picked it up and launched the technical process.

you can. By registered mail with a list of attachments.

Replied in another thread

49-20-20 - hotline.

Regarding the timing of the desk audit. Uploading into the system occurs on weekdays. Therefore, it is quite possible that your declaration will be checked on April 30, but information about this will appear on the website on May 6.

All Federal Tax Service forums

Desk audit of 3-NDFL

Hello! Can I send a 3NDFL tax return by mail?

In my personal account, in the “Overpayment” tab, an amount appeared equal to the amount of the property tax deduction for 2011 and 2012.

The information in the service is for reference only and may not reflect the situation surrounding your declaration correctly. For example, if a desk audit is completed, this does not mean that you can apply for a deduction. Maybe the inspector is trying to call you to clarify information, but you don’t pick up the phone. After completing the desk audit, if there are any errors, the Inspectorate has the right to send you a letter within 10 days, demanding clarification.

Also, if it is displayed that the desk check has not been completed, this may be the data at the time of uploading the information array.

Hello! Unfortunately, I can't get through on the mountain line. Is it possible to find out if everything is in order with my declaration for 2012 or if something needs to be changed? It’s just that I was leaving and I wasn’t in touch and they didn’t seem to call the tax authorities. Soon it will be 3 months, and the check has not been completed yet.
INN 720415011957 date of filing 02/27/2013.
deduction for the purchase of real estate, treatment of yourself and your husband.
thanks in advance!

The verification may be completed on the last day. Did you apply for a tax refund along with your return?

I don't know where to ask. I took 3-NDFL, the check passed, now there is a message “State of application processing - data has been entered, confirmation of overpayment is possible”, I don’t quite understand what this means, maybe someone can explain?

This means your return application is being processed. From the moment the desk audit is completed, the money will be transferred to you within a month.

Income tax (monthly advances) additional payment for 2018

Who pays income tax

If an organization (and its OP) does not have the right to pay only quarterly advances on income tax, but has not switched to making advance payments based on actual profits, then it must pay monthly advances with an additional payment based on the results of the quarter (clause 2 of Art. 286 of the Tax Code of the Russian Federation).

Reporting period for income tax

For organizations that pay monthly advances with an additional payment at the end of the quarter, the reporting periods are the first quarter, half a year, 9 months (clause 2 of Article 285 of the Tax Code of the Russian Federation).

The tax period for such organizations is the calendar year (clause 1 of Article 285 of the Tax Code of the Russian Federation).

Income tax rate

For 2017-2020 The following income tax rates are established (clause 1 of Article 284 of the Tax Code of the Russian Federation):

• to the federal budget – 3%;
• to the regional budget – 17%.

True, the authorities of the constituent entities can reduce the tax rate credited to the regional budget for some categories of payers. At the same time, the regional rate cannot be less than 12.5% ​​in 2017-2020.

Calculation of advances on income tax

Advance amounts are calculated during the calendar year on an accrual basis (clause 2 of Article 286 of the Tax Code of the Russian Federation). The advance amount for the first quarter is calculated as follows:

Advance amount for the 1st quarter (page 180 of Sheet 02 of the Declaration for the 1st quarter) = Tax base (page 120 of Sheet 02 of the Declaration for the 1st quarter) x Tax rate (page 140 of Sheet 02 of the Declaration for the 1st quarter)

The advance amount for each reporting period is calculated in the same way.

The annual tax amount is calculated as follows:

Tax amount for the year (page 180 of Sheet 02 of the Declaration for the year) = Tax base (page 120 of Sheet 02 of the Declaration for the year) x Tax rate (page 140 of Sheet 02 of the Declaration for the year)

Calculation of the monthly advance amount

During the first quarter of the reporting year, the organization pays monthly advances in the same amount as they should have been paid during the fourth quarter of the year preceding the reporting year (clause 2 of article 286 of the Tax Code of the Russian Federation). Those. an advance payment equal to 1/3 of the amount reflected in line 320 of Sheet 02 of the Declaration for 9 months of the previous year is paid monthly.

The amount of monthly advances for the II, III and IV quarters of the reporting year is calculated as follows:

Amount of monthly advances for the 2nd quarter (line 290 of Sheet 02 of the Declaration for the 1st quarter) = Amount of the advance for the 1st quarter (line 180 of Sheet 02 of the Declaration for the 1st quarter)

Amount of monthly advances for the third quarter (line 290 of Sheet 02 of the Declaration for the half-year) = (Amount of advance for the half-year (line 180 of Sheet 02 of the Declaration for the half-year) – Amount of advance for the first quarter (line 180 of Sheet 02 of the Declaration for the first quarter))

Amount of monthly advances for the fourth quarter (line 290 of Sheet 02 of the Declaration for 9 months) = (Amount of advance for 9 months (line 180 of Sheet 02 of the Declaration for 9 months) – Amount of advance for half a year (line 180 of Sheet 02 of the Declaration for half a year) )

Every month the payer must pay to the budget 1/3 of the advance amount calculated using the above formulas.

Calculation of the advance amount to be paid additionally to the budget

The amount of the advance, subject to additional payment to the budget at the end of the next reporting period, is calculated taking into account previously paid advances (clause 2 of Article 286 of the Tax Code of the Russian Federation):

Amount of advance payment subject to additional payment to the budget based on the results of the first quarter (line 270 + line 271 of Sheet 02 of the Declaration for the first quarter) = Amount of advance payment for the first quarter (line 180 of Sheet 02 of the Declaration for the first quarter) – Amount of monthly advances paid in during the first quarter (page 210 of Sheet 02 of the Declaration for the first quarter = page 320 of Sheet 02 of Sheet 02 of the Declaration for 9 months)

Amount of advance payment subject to additional payment to the budget based on the results of the half-year (line 270 + line 271 of Sheet 02 of the Declaration for the half-year) = Amount of advance payment for the half-year (line 180 of Sheet 02 of the Declaration for the half-year) – (Amount of advance for the first quarter + Amount of monthly advances paid during the second quarter (line 210 of Sheet 02 of the Declaration for the half-year = line 180 of Sheet 02 + line 290 of the Declaration for the first quarter))

Advance amount subject to additional payment to the budget based on the results of 9 months (line 270 + page 271 of Sheet 02 of the Declaration for 9 months) = Advance amount for 9 months (line 180 of Sheet 02 of the Declaration for 9 months) – (Advance amount for half-year + Amount of monthly advances paid during the third quarter (line 210 of Sheet 02 of the Declaration for 9 months = line 180 of Sheet 02 + line 290 of Sheet 02 of the Declaration for the half-year))

The annual amount of tax that needs to be paid to the budget is determined as follows:

Amount of tax subject to additional payment to the budget at the end of the year (line 270 + line 271 of Sheet 02 of the Declaration for the year) = Amount of tax for the year (line 180 of Sheet 02 of the Declaration for the year) – (Amount of advance for 9 months + Amount of monthly advances , paid during the fourth quarter (line 210 of Sheet 02 of the Declaration for the year = line 180 of Sheet 02 + line 290 of the Declaration for 9 months))

By the way, if the advance payment/tax for the current reporting period/year is less than the amount of advance payments for previous reporting periods, then you do not need to pay anything to the budget (Clause 1, Article 287 of the Tax Code of the Russian Federation). This is possible, for example, when receiving a loss.

Please note that we have provided general formulas for calculating advance/tax. For organizations paying trade tax, as well as for organizations paying tax outside the Russian Federation, the amount of which is counted towards the payment of income tax, the advance/tax is calculated slightly differently.

Deadline for payment of monthly advances

Monthly advance payments must be transferred to the budget no later than the 28th day of each month of the reporting period for which they are transferred (clause 1 of Article 287 of the Tax Code of the Russian Federation).

Advance payments based on the results of the quarter are paid no later than the 28th day of the month following the reporting period (clause 1 of Article 287, clause 3 of Article 289 of the Tax Code of the Russian Federation). The tax at the end of the year is paid no later than March 28 of the year following the reporting year (clause 1 of Article 287 of the Tax Code of the Russian Federation, clause 4 of Article 289 of the Tax Code of the Russian Federation).

If the deadline for paying advances and taxes is violated, the Federal Tax Service will charge penalties (clause 3 of Article 58, Article 75 of the Tax Code of the Russian Federation).

Our Calculator will help you check the correctness of the penalty calculation.

KBK: income tax

Income tax is paid on the following BCCs:

The amount of tax subject to additional payment to the budget is

4.1. Section 1 of the Declaration form, which reflects the amount of tax subject to payment (addition) to the budget or refund from the budget, is filled out after filling out the required number of Sections 2 of the Declaration form based on the calculations made in Section 2.

If, based on the results of calculations, the amounts subject to refund from the budget were determined for the tax that was paid (withheld) in various administrative-territorial entities, as well as in the case of determining the amounts of tax subject to payment (surcharge) for different codes (refunds from different codes) budget classification of tax revenues of budgets, Section 1 is filled out separately for each OKTMO code and code of budget classification of tax revenues of budgets, respectively. That is, several Sections 1 can be filled out with different OKTMO codes or budget classification codes for budget tax revenues.

4.2. In line 010 of Section 1 of the Declaration form the following is entered: 1 - if, based on the results of calculations, the amounts of tax subject to payment (addition) to the budget have been determined, 2 - amounts of tax subject to refund from the budget, and 3 - if there are no amounts of tax subject to payment (addition) to the budget or return from the budget.

4.3. If, based on the results of calculations, the amounts of tax to be paid (surcharge) to the budget are determined, when filling out Section 1, indicate:

in line 020 - code of the budget classification of tax revenues of budgets, according to which the amount of tax to be paid (surcharge) to the budget should be credited;

in line 030 - OKTMO code of the municipality at the place of residence (place of registration), on the territory of which the tax is paid (surcharge);

in line 040 - the total amount of tax to be paid (surcharge) to the budget.

in line 050 a zero is entered.

4.4. If, based on the results of calculations, the amounts of overpaid tax are determined (there is an amount of tax that is subject to refund from the budget), when filling out Section 1, indicate:

in line 020 - the code of the budget classification of tax revenues, according to which the tax amount should be refunded from the budget;

in line 030 - the OKTMO code of the municipal entity at the place of residence (place of registration) of the taxpayer, on the territory of which the tax was paid, the overpayment of which is subject to refund from the budget on the basis of the Declaration (if the tax was withheld by a tax agent, then the OKTMO code is filled in from the information about income of an individual (form 2-NDFL));

in line 040 a zero is entered;

in line 050 - the total amount of tax to be refunded from the budget.

4.5. If, based on the results of the calculations, no amounts of tax were identified that were subject to payment (addition) to the budget or refunded from the budget, in line 020 of Section 1 the code for the budget classification of tax revenues of budgets corresponding to the type of tax income for which the amounts of tax to be paid was not identified (additional payment) to the budget or return from the budget.

• State control bodies in Minsk Committee of State Control of the Republic of Belarus and address: 220050, Minsk, st. Karl Marx, 3 phone: +375 17 327 20 15, +375 17 327 60 67 (reception) website: […]

budget/return from the budget" Declaration form 3-NDFL.

4.1. In section 1 of the Declaration 3-NDFL form, information is entered on the amount of tax that must be paid (additionally) to the budget or returned from the budget. Section 1 must be completed after all calculations have been made and the required number of Sections 2 of the 3-NDFL Declaration form has been completed.

Separately, section 1 of the 3-NDFL Declaration form must be filled out for all OKTMO codes and the budget classification code of tax revenues of budgets only in the case when, as a result of calculations, amounts were identified that must be returned from the budget for tax paid (withheld) in different administrative -territorial entities, as well as in the case of determining the amount of tax that must be paid (additional payment) for various codes (returns from various codes) of the budget classification of tax revenues of budgets. Those. Several Sections 1 can be filled out with different OKTMO codes or codes for the budget classification of tax revenues of budgets.

4.2. On line 010 Section 1 of the 3-NDFL Declaration form The following numbers are given:

• 1 - if, as a result of the calculation, the amount of tax that must be paid (additionally) to the budget was determined,
• 2 - the amount of tax that must be returned from the budget,
• 3 - if the amounts of tax that must be paid (additionally) to the budget or returned from the budget are missing.

4.3. If the calculation results in the amount of tax that must be paid (additionally) to the budget, you must indicate:

• in line 020 - code of the budget classification of tax revenues of budgets, according to which the amount of tax to be paid (additionally paid) to the budget should be credited;
• in line 030 - OKTMO code of the municipality at the place of residence (place of registration) where the tax is paid (surcharge);
• in line 040 - the final amount of tax that must be paid (additionally) to the budget.
• in line 050 a zero is entered.

4.4. If, when calculating the readings in Section 1, you receive the amount of tax that was paid in excess (a refund from the budget is required), you must indicate:

• in line 020 - the code of the budget classification of tax revenues, according to which the tax amount should be refunded from the budget;
• in line 030 - OKTMO code of the municipal entity at the place of residence (place of registration) where the tax was paid, the overpayment of which must be returned from the budget, based on Declaration 3-NDFL (if the tax was withheld by a tax agent, then the OKTMO code must be filled in from information about the income of an individual (form 2-NDFL);
• in line 040 a zero is entered;
• in line 050 - the final amount of tax that must be returned from the budget.

4.5. If, when calculating the readings for Section 1 Declaration forms 3-NDFL, the amount of tax that must be paid (additionally paid) to the budget or returned from the budget has not been determined:

• in line 020 of Section 1 there is a code for the budget classification of tax revenues of budgets, which corresponds to the type of tax income for which the amount of tax that must be paid (additionally) to the budget or returned from the budget has not been determined.
• line 030 contains the OKTMO code of the municipality at the taxpayer’s place of residence (place of registration).
• lines 040 and 050 are filled with zeros.

Collection of payments is carried out at three levels - federal, regional, local. A closed list of regional and local fees serves as a guarantee for the payer against attempts by local authorities to replenish the budget by introducing additional fees.

In addition to standard fees paid at a fixed rate, special ones are established:

• Single agricultural tax - for commodity producers;
• Simplified system;
• Single tax on imputed income for certain types of activities;
• Taxation upon implementation of production sharing agreements.

By object, taxes are distinguished on income, property, consumption, and capital. By subject, taxes from individuals and organizations can be distinguished.

All payers have the rights:

• enjoy benefits that are confirmed by documents;
• have access to the results of inspections;
• provide explanations about the amount of payments;
• appeal the decision of the Federal Tax Service and officials.

Note! According to Article 52 of the Tax Code, the payer independently calculates the amount of funds to be paid.

There are several types of tax accounting documents:

• Each employee’s individual card, which reflects all types of accruals and withheld payments, is kept by the enterprise’s accounting department - this is Form 1 of personal income tax.
• An income certificate is issued after the employee applies - this is the 2nd personal income tax form, it is filled out on the basis of 1st personal income tax.
• 3 Personal income tax is a declaration of income of citizens received in addition to their place of work (sale of an apartment, car, dividends, interest) due by April 30
• 4 Personal income tax - a declaration of estimated income is drawn up by private entrepreneurs.

What amounts are payable to the budget?

The main payment for individuals is income tax (NDFL). There are several rates, according to the sources of profit and payer categories:

• 9% - from the amount of dividends received before 2015, the amount of interest on mortgage bonds issued before 01/01/2007, the profit of the founders from the trust management of mortgage coverage;
• 13% - from dividends received (from 01/01/2015), resident income tax;
• 15% of dividends from Russian organizations received by individuals who are not tax residents of the Russian Federation;
• 30% - from other profits of individuals who are not tax residents of the Russian Federation;
• a maximum rate of 35% is charged on winnings, prizes, interest on deposits; on the amount of interest savings when receiving borrowed funds; from fees for the use of funds of members of a consumer credit cooperative; from interest on the use of funds by the agricultural credit consumer cooperative.

Information on tax amounts payable from the budget

Line 040 3 personal income tax indicates the total amount of tax to be paid (surcharge) to the budget. It is calculated as the difference between line 020 - calculation at the rate and line 010 - the amount of tax to be refunded. Refunds from the budget are possible when payments are transferred to various administrative-territorial entities.

How to fill out Sections of the declaration

When filling out the cover page of the declaration, it reflects general information about the payer

Note! If there are no funds subject to declaration or returns from the budget, lines 040, 050 are filled with zeros.

Section 2 of 3NDFL shows the amount of total income and reflects the amount of tax payable. Depending on the type of income reflected in the Declaration, field 002 has a corresponding attribute. If the payer has made a profit that must be taxed at different rates, then the calculation of the tax base and the amount of tax payable (refunded from the budget) is filled out on a separate sheet.

When filling out forms, it is often not entirely clear what the tax base in 3 personal income taxes is.

The tax base for calculating tax 3 personal income tax is the total income of a citizen, reduced by deductions reflected in the declaration, from which the amount of tax paid is calculated. It is calculated as the difference between the total income - line 030, 051 and the total amount of tax deductions - line 040 in personal income tax declaration 3 and expenses reduced by income received - line 050. The resulting negative or zero result resets line 060.

Note! The amount of expenses taken to reduce income received in 3 personal income tax is calculated by adding up all professional deductions, payments incurred during new construction or the purchase of certain property, social deductions.

A complete list of such expenses is provided for in articles of the Code: 218 - deductions to the only parent, guardian, adoptive parent, 219 - for training, 220 - when selling property, land, 221 - professional deductions.

The total amount of tax calculated for payment is reflected in line 130. It represents the difference in lines 070- (080+090+110+110+120):

• 070 - reflects the total amount of payments, calculated by multiplying the tax base from line 060 by the corresponding rate (percentage);
• 080 - total payment withheld at the source of income payment (line 100 of Sheet A - it is filled out from the information in the 2NDFL certificate);
• 090 - total payment withheld in accordance with subparagraph 1 of paragraph 1 of Article 212 of the Code from material benefits;
• 100 - actually transferred advance budget payments subject to offset (transferred from subclause 3.4 of Sheet B);
• 110 - the total amount of fixed advance payments for the specified period in accordance with Article 227.1 of the Code;
• 120 - funds paid in foreign countries that are subject to offset in the Russian Federation (transferred from subclause 2.4 of Sheet B).

General view of this section

Important! To correctly fill out this section, you need to know all personal data, information about all income and deductions that the applicant is applying for - for children, property, social. Only this will allow you to correctly calculate the amount that a citizen must pay for the year.

You can fill out the document electronically by first downloading the program from the official website gnivc.ru. After filling out the declaration, or previous years. After which it can be printed. If you are not sure, you can save the file on a flash drive, and when submitting the declaration, ask the inspector to check and correct the declaration. It is also possible to save it in PDF format.

font size

ORDER of the Ministry of Taxes of the Russian Federation dated 06/15/2004 SAE-3-04366 ON THE APPROVAL OF FORMS FOR INDIVIDUALS INCOME TAX DECLARATIONS AND INSTRUCTIONS FOR THEIR... Relevant in 2018

Section 1 TAX AMOUNTS SUBJECT TO PAYMENT (SUPPLEMENT) TO THE BUDGET / REFUND FROM THE BUDGET ACCORDING TO THE TAXPAYER’S DATA

In this section, the taxpayer fills in the indicators of the amount of tax to be paid to the budget for each budget classification code and code of the All-Russian Classifier of Objects of Administrative-Territorial Division (OKATO).

Budget classification codes are selected by the taxpayer in accordance with the type of income received and the tax rate.

Budget classification code 1010201 - tax on personal income received in the form of dividends from equity participation in the activities of organizations, taxed at a rate of 6%.

Budget classification code 1010202 - tax on personal income (in relation to income taxed at a rate of 13%, with the exception of income of individuals carrying out entrepreneurial activities without forming a legal entity).

Budget classification code 1010203 - tax on income received by individuals who are not tax residents of the Russian Federation, taxed at a rate of 30%.

Budget classification code 1010204 - tax on income received by individuals in the form of winnings and prizes for advertising purposes, material benefits on borrowed funds and interest income on bank deposits, taxed at a rate of 35%.

Budget classification code 1010205 - tax on income of individuals from carrying out entrepreneurial activities without forming a legal entity or from engaging in private practice, taxed at a rate of 13%.

Tax amounts subject to payment (surcharge) to the budget/refund from the budget are filled in based on the corresponding values ​​of lines 030 and 040 of Section 2 of the Declaration.

Section 6. Tax amounts subject to payment (addition) to the budget / refund

From the budget

Sheet A. Income from sources in the Russian Federation,

taxable at rate (001) _____%

……………………………………………………………………………………………………………………………………………………………….

Sheet D. Calculation of professional tax deductions for royalties, remunerations for the creation, performance or other use of works of science, literature and art, remunerations to authors of discoveries, inventions and industrial designs (royalties)

Sheet L. Calculation of property tax deduction for amounts spent

Section 5. Calculation of the total amount of tax payable (surcharge) / refund

For all types of income