Until what date are tax returns filed? How to fill out an income tax return for individuals. More about legal entities and individual entrepreneurs as categories of personal income tax payers

Some individuals do not have their own personal income tax agents, therefore, by virtue of the law, they are required to report their income to the tax office, as well as transfer the corresponding tax. And in order not to be late with the submission of documents, it is necessary to strictly observe due date for 3-personal income tax for 2016 year to avoid fines.

What the law says

One for almost everyone due date for 3-personal income tax for 2016 established by paragraph 1 of Article 229 of the Tax Code of the Russian Federation. So, it is necessary to submit a 3-NDFL declaration no later than April 30, 2017 at the place of residence (stay).

Note that this same deadline for filing 3-personal income tax for 2016 the year is relevant not only for ordinary individuals, but also for individual entrepreneurs on the general tax regime. Moreover, regardless of whether they actually had income during 2016. This conclusion is confirmed by the letter of the Ministry of Finance of Russia dated October 30, 2015 No. 03-04-07/62684.

Accurate deadlines for 3-personal income tax in 2017 year

It often happens that the deadline for submitting reports falls on a weekend or holiday. In these cases, traditionally, by force of law, the transfer rule applies - an extension until the first business day. This rule also applies deadlines for filing a 3-NDFL declaration for 2016.

Since April 30, 2017 is Sunday, and May 1, Monday, is a non-working national holiday, then Deadline for submission of the 3-NDFL declaration for 2016 year is required no later than May 2, 2017 inclusive. According to the production calendar, this will be a regular working day - Tuesday.

Thus, deadlines for filing 3-NDFL in 2017 year are shifted 2 days ahead.

If you don't have time

Now consider what will be the pass deadline for filing a 3-NDFL declaration in 2017 year. Article 119 of the Tax Code of the Russian Federation establishes the penalty for the untimely submission of this report to an individual.

Thus, it provides for the payment of a fine in the amount of 1/20 of the amount of personal income tax due to the budget for each month of delay. Starting from the date following the last day of submission of the declaration under the Tax Code of the Russian Federation.

Missed deadlines for filing 3-personal income tax in 2017 automatically give a guarantee to the treasury that:

1. a fine paid by an individual cannot be less than 1,000 rubles;
2. its maximum amount should not exceed 30% of the total amount of tax on 3-personal income tax for 2016.

Keep in mind: non-compliance due date for 3-personal income tax in 2017 year obliges to pay a fine of 1000 rubles even for a zero declaration, in which the total income for 2016 is zero.

There is the concept of "duty" and "right" to submit a tax return in the form of 3-NDFL. Taxpayers who are obligated to file must meet the deadline by April 30 of the year following the reporting year.

The declaration for 2019 must be submitted by April 30, 2020, this date does not fall on weekends and holidays.

The category of citizens who are not obliged, but intend to exercise the right to property and social tax deductions, has the right to provide this document throughout the calendar year - from January to December. There are no time limits.

Who and in what cases submits

Civil servants, individual entrepreneurs, persons who receive income from private practice (these include notaries, lawyers, etc.), as well as citizens who have received funds, must submit a mandatory declaration.

Funds can be received from the following cases:

• sale of property owned for more than five years;
• income received from renting an apartment, house, cottage, garage or car;
• as a result of a donation, if it did not come from family members;
• if the employer, for justified reasons, did not withhold tax from the employee's income, while the employee's obligation to file a declaration and transfer the payment to the budget begins from the moment of receiving information about this in writing from the director of the organization;
• if the source of income of a citizen is winning the lottery or a gift;
• inherited works of culture, science, art.

In addition to the obligation, the taxpayer can use the right to file a declaration in order to return the previously withheld income tax from the budget.

When buying real estate

Regardless of its cost, the state will reimburse no more than 260,000 rubles (13% of 2 million). If the object is purchased under a mortgage lending agreement, then a refund is also made from the amount of interest paid. In addition to the above 260,000, it is possible to return another 390,000 (13% of 3 million).

This right has no statute of limitations. Even when the apartment was bought 10 years ago, at any time a citizen can submit a declaration, and immediately for 3 calendar years preceding the year of filing. This is called.

Social tax deductions

The most common in this category is a refund of 13% of the funds paid for. Moreover, both their own and children, until they have reached the age of 24, subject to full-time form. For treatment, medicines, it is also possible to return the funds.

Even for the purchase of medicines, you can get your money back, but this requires a doctor's prescription, checks, so many simply do not want to waste their time. But for the treatment and prosthetics of teeth, it is much easier to collect documents.

The main thing is to choose a good clinic for the procedure, and they will provide everything that needs to be submitted to the tax office. There is a 3 year statute of limitations. Upon its expiration, the right to reimbursement of the spent funds burns out.

Many do not even suspect that when children attend additional educational institutions (dance, gymnastics, speech therapy), when studying at a driving school or other courses, you can also apply for a social deduction and return 13% of the amounts spent.

To exercise the rights to property or social tax deductions, it is necessary confirm your official income.

Delivery methods

1. Through the portal www.gosuslugi.ru. This method is gaining more and more popularity - without leaving home, without queues. The only negative is that you have to spend a little time on registration. Through this site, you can not only submit documents to the tax office, but also to all government agencies: passport office, pension, social protection.
2. Personal account of the taxpayer on the website of the Federal Tax Service nalog.ru. Entrance to it is possible only with a password and login, to obtain which it is enough to contact the tax office at the place of registration. You can not only send a document, but also track each stage of its verification.
3. You can also submit a declaration in person by calling the tax office in advance or specifying the opening hours on the website. It is very convenient that inspections sometimes work on Saturdays.
4. By mail. The oldest and no less reliable way. It is necessary to send not just a letter, but as a valuable one, with an inventory of the attachment. On the website of the Russian Post www.pochta.ru it will be possible to trace its path, and in case of loss, send a claim. The disadvantage in this method is that the verification process cannot be traced in any way, it remains only to wait for the notification of the results from the tax office.

For many years now, there has been a program "Declaration", with the help of which it is quite easy and simple to fill out this document. It is on the Internet, freely available. It is necessary to download in accordance with the reporting year.

If documents are submitted for 2020, then the program will be called "Declaration 2020". It has several tabs:

Further filling occurs according to the situation. If a citizen simply submits information about the income received, then the filling is completed. When there is a desire to receive deductions, it is necessary to fill in the appropriate tabs without fail.

Inspection number, index - all this can be found on the Internet, at the citizen's address.

If there is no time for self-filling, you need to seek help from an accountant who, for a small fee, will help with this. The average cost of the service is 500 rubles. As a rule, right next to the tax inspectorates, there are offices that deal with this.

Causes of violation and consequences

If a citizen has violated the deadlines for submitting a declaration, according to which it is necessary to pay money to the budget, then punishment will follow in accordance with the norms of Russian legislation.

When 3-NDFL is not provided before the specified date, but there is no obligation to pay tax in it, but it is compiled simply for information, then this violation is not punishable by law.

Also, taxpayers who submitted a 3-NDFL declaration for social and property deductions after April 30 are not liable. There are no deadlines for these documents. This process can be carried out within a year.

The Tax Code of the Russian Federation provides for a number of penalties for failure to provide a declaration or violation of the deadlines for filing. Even the fact that 3-personal income tax contains only zero indicators does not exempt entrepreneurs from a fine. It is 1000 rubles.

If the document reflects the amount of tax required to be paid, but the funds are not transferred, a fine of 5% is charged for each month of delay, but not less than 1000 rubles and not more than 30% of the payment amount.

From January 1, 2019, a new declaration form 3-NDFL is in force, which has been reduced to filling out the title page, sections I and II.

You can learn more about timing in this video.

Personal income taxes are paid, as a rule, automatically, by deduction from wages. But in certain cases, citizens must independently calculate the amount of tax and submit a declaration in the form 3-NDFL to the tax authorities at the place of residence. Let us consider in more detail what deadlines for filing a declaration are established by law in each specific case.

Deadline for filing a tax return

As a general rule, for all citizens who file a tax return for 2016, a general deadline is set - until 05/02/2017. The current legislation defines the official filing deadline - until April 30 of the year following the reporting one. But since this date fell on official holidays, the official submission deadline was also postponed.

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This rule applies to citizens who have received income from the sale of property that has been owned for at least 3 years. And for real estate - at least 5 years, if the property passed into ownership after 01/01/2016. Also from entrepreneurial activity, from renting out real estate, as well as income received as a prize or donation.

Those individuals who file 3-NDFL tax returns solely for the purpose of obtaining a tax deduction are not included in the number of such persons. They are not subject to the above deadline and returns that are filed for the purpose of obtaining a deduction can be submitted at any time of the year, without any tax consequences.

At the same time, if an individual submits a declaration on income received in 2016, and also claims to receive a tax deduction, then the previous deadline is valid for him - until 05/02/2017.

Deadline for filing a declaration when selling an apartment

Before submitting a 3-NDFL declaration when selling real estate, you need to decide on three important points regarding real estate:

1. If an individual has been the owner of an apartment for 3-5 years or longer, then the income received from the sale of real estate will not be taxed and, accordingly, there is no need to file a declaration.
2. If the value of the sold real estate was less than 1,000,000 rubles, then when calculating the tax, an individual has the right to reduce the proceeds from the sale of real estate for a deduction in the same amount.
3. With the expenses of an individual for the purchase of an apartment in the amount of more than 1,000,000 rubles, it is possible to reduce the income of the apartment by the amount of actual expenses. This can only be done if there is documentary evidence of the transaction.

When submitting a 3-NDFL declaration, all the same deadlines that were written about earlier remain the same - the deadline for filing is 05/02/2017.

Deadline for filing a 3-NDFL declaration for individual entrepreneurs

Similar terms, which were written above, apply to individual entrepreneurs. It should be noted that the provision of interim reporting is not mandatory, however, entrepreneurs must make quarterly advance payments, which are calculated by the tax authority.

In case of late filing of reports and payment of tax, the amount of the fine will be 1,000 rubles. If the tax has not been paid, then the amount of the fine will be 5% of the tax amount for each month of delay. But the final amount cannot exceed the amount of tax by more than 30% in the total amount and be less than 1,000 rubles.

Reporting can be submitted both on electronic and paper media, depending on the preferences of the taxpayer. Documents in electronic form can be transmitted either through the website of the Federal Tax Service, or through electronic document management operators. Reporting and filing a declaration in paper form is carried out only if the number of employees of the IP is not more than 100 people.

The personal income tax declaration (form 3 personal income tax) is submitted to the tax office by entrepreneurs who are not subject to special tax regimes, lawyers and notaries (leading private practice). To this list you need to add citizens who received income, the tax on which was not paid by the tax agent (employer, employer) and citizens to receive property tax deductions. The deadlines for submission of 3 personal income tax are strictly determined by tax legislation. This article will talk about just that. In addition, we will find out what a tax resident who has not filed the specified declaration on time can expect.

Deadline for submission of 3 personal income tax in 2020

The deadline for filing the declaration is strictly defined until April 30. It is important to know that if this date falls on a non-working day, then it is transferred to the next working day. For 2019, taxpayers can submit a report until April 30, 2020.

In general, the taxpayer in 2020 needs to remember two main dates so that there are no delays in filing a declaration and paying taxes:

• April 30 - Deadline for submission;
• July 15 is the deadline for paying tax for 2019 by individuals.

Regarding the latter situation, it is worth noting that before the end of the year, you can file a declaration for a property tax deduction not only for 2019, but also for 2018, 2017. The statute of limitations in this case is three years. However, if such a resident in 2019 had income that is subject to taxation, and the tax agent did not withhold tax from him and transfer the tax to the budget, then this is a different situation.

The third case cannot be applied to a taxpayer who simultaneously applies for taxes and property deductions. In this situation, the deadline for filing a declaration of 3 personal income tax for deduction will coincide with the main deadline for filing a declaration (no later than April 30, 2020).

There are exceptions to the rule. It applies only to citizens who have submitted a property report for tax deduction, i.e. refund of part of the amount of previously paid tax. No penalties apply to them.

Completing a return tax return. Complete your tax return correctly.

Who submits 3-NDFL, deadlines for 3-NDFL 2020

The following categories of taxpayers are required to submit a complete list of persons required to submit a 3-NDFL income tax return for 2019 to the tax authorities at their place of residence.

• civil servants(in accordance with the list approved by Decree of the President of the Russian Federation of May 18, 2009 No. 557 as amended on July 1, 2014));
• government civil servants(in accordance with the Register of positions of the Federal State Civil Service, approved by Decree of the President of the Russian Federation of December 31, 2005 No. 1574, as amended on December 29, 2014));
• employees of the Ministry of Internal Affairs (Order of the Ministry of Internal Affairs of Russia of October 31, 2013 N 875 (as amended on June 25, 2014)):
• Family members of civil servants
• on the general system of taxation
• Notaries in private practice
• Lawyers who have established a law office
• Foreign citizens working in Russia on the basis of a patent
• Persons who received income in Russia from organizations and individuals who are not tax agents (for example, in a transaction between two individuals), including tax non-residents
  

  Note: At the same time, it must be borne in mind that the obligation to pay personal income tax by the employee himself arises only after he finds out about it. Therefore, the employer (former employer) is obliged to notify the tax office in writing (). And the employee that the employer did not withhold tax from the employee's income.

• Persons who received income from the sale property. (for example, from the sale of an apartment, cottage, garage, car, shares, shares, etc.).

  Minimum tenure

  To be exempt from personal income tax, income from the sale of property must be owned continuously for a certain time. How much depends on the type of property and when it was bought. For clarity, see the table.

  Type of property	Length of ownership of property acquired
  	01/01/2016 and later	until 01.01.2016
  Real estate: - residential buildings; – apartments; - rooms; - dachas; - garden houses; - land; - shares in all the above property. Other real estate	3 years or more if ownership is obtained: - by inheritance or under a donation agreement from a family member, a close relative in the UK; - as a result of privatization; – a rent payer as a result of the transfer of property under a life maintenance agreement with a dependent. 5 years or more otherwise. Regional authorities have the right to reduce this period down to zero.	3 years or more
  Movable property (except securities)	3 years or more

  How to determine tenure

  The term expires in the respective month and day of the year based on the minimum holding period. A year is 12 consecutive months. For example, if a car has been owned by a citizen since July 19, 2019 and will be sold on or after July 19, 2022, then the income from its sale is not subject to personal income tax. This procedure follows from paragraph 3 of Article 6.1 of the Tax Code and is confirmed in letters from the Ministry of Finance dated November 13, 2008 No. 03-04-05-01 / 425 and the Federal Tax Service dated February 26, 2013 No. ED-3-3 / 662.

  Count the minimum period of ownership from the moment you receive the property. If it was transferred to third parties (for example, it was first sold and then bought back), count the period from the moment it was last purchased. At the same time, the total duration of possession of this property does not matter. Such clarifications are given in the letter of the Ministry of Finance dated November 20, 2012 No. 03-04-05 / 9-1324.

  If the ownership of property is subject to state registration, count the period from the moment the corresponding entry is made in the Unified State Register of Rights to Real Estate and Transactions Therewith (EGRP). This procedure is established by articles 219, 223 of the Civil Code and is confirmed by the letters of the Ministry of Finance dated February 16, 2009 No. 03-04-05-01 / 62, dated March 28, 2008 No. 03-04-05-01 / 86.

• Persons who won the lottery, sweepstakes or other risky games
• Persons who received income abroad(with the exception of Russian military personnel and some other categories), if they are tax residents of the Russian Federation
• Authors' heirs or assigns works of science, literature and art that have received remuneration for these works.

There are also cases when a person has the right to submit a personal income tax declaration. But not required. Namely, when he wants to receive:

• standard tax deductions, which he did not provide. Or provided in a smaller than necessary amount by a tax agent, as a rule, an employer (clause 4);
• (Clause 2, Article 219 of the Tax Code of the Russian Federation);
• . If he does not receive such through the employer (clause 7 of article 220 of the Tax Code of the Russian Federation);
• professional tax deduction. If there is no tax agent who must provide it (clause 3).

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Ways to submit a 3-NDFL declaration

You can file your tax return in one of two ways.

• on the paper. You can submit a declaration in this way in person, through a representative or by mail.
• electronic.

Note: Clause 4 of Article 80 of the Tax Code.

Filing a declaration on paper

In tax inspections, declarations are accepted in the operating room. The procedure for accepting declarations in paper form is prescribed in paragraphs 186-209 of the regulations. Approved by order of the Ministry of Finance dated July 2, 2012 No. 99n.

A paper declaration can be submitted in person or through your representative (paragraph 1, clause 4, article 80 of the Tax Code). The representative may be legal. For example, parents of minor children. Or authorized (for example, a lawyer, notary).

Legal representatives do not need a power of attorney to submit reports (clause 2, article 27 of the Tax Code).

If the declaration is submitted by an authorized representative. Then he must have a power of attorney with him. At the same time, she must be notarized. Or in a manner equated to a notary. Such rules are established in paragraph 3 of Article 29 of the Tax Code. The list of powers of attorney, which are equated to notarized ones, is provided for in paragraph 2 of Article 185.1 of the Civil Code.

Please print out two copies of the declaration when handing it in. The inspector will put a stamp on one copy indicating the date of acceptance, registration number and his signature (paragraph 2, clause 4, article 80 of the Tax Code). In the future, this will help confirm the timeliness of reporting.

If the declaration was sent by mail. The date of its submission to the tax office is the date of sending. To prove that the declaration was sent on time. Choose the best type of postal item. And keep all the documents confirming its dispatch and delivery to the inspection. Send your tax return by registered or valued mail with a description of the attachment. Registered and valuable letters are registered at the Russian Post. This means that the mailer issues a receipt to their sender. And from the addressee he takes a receipt for receiving the letter. Registered and valuable letters can be sent with a list of attachments. And with notification of delivery to the addressee. A specific list of registered items sent with a list of attachments. And with notification, the right to determine the postal operator. This procedure is provided for by subparagraph “b” of paragraph 10 of the Rules approved by order of the Ministry of Communications and Mass Media dated July 31, 2014 No. 234, and paragraph 14 of paragraph 1 of the regulation approved by order of the Federal Tax Service dated February 25, 2016 No. ММВ-7-6 / 97.

Note: * If the day of filing the declaration is a day off (Saturday, Sunday), the deadline for submitting the declaration is postponed to the next working day (clause 7).

Citizens applying for standard, social and property tax deductions, can submit declarations in the form 3-NDFL (with the attachment of the necessary documents) to the tax authority during the whole year.

Note : . Dismantled and given information about the standard, social and property tax deductions.

Submission of a tax return by a person obliged to submit it in respect of income received in the reporting year. After the due date (after 30 April of the year following the reporting year). It is the basis for bringing such a person to tax liability in the form of a fine in the amount of at least 1000 rubles.

Penalties and Liability

The inspectorate may fine you. If you do not submit your tax return on time. The amount of the fine in this case is 5 percent of the unpaid tax amount. Which is due to the budget according to the declaration. This penalty will have to be paid for each full or partial month of delay from the date. Established for filing a declaration. The total amount of the fine for the entire period of delay cannot be more than 30 percent of the amount of tax on the declaration and less than 1000 rubles.

An example of determining the amount of a fine for late submission of a declaration in the form of 3-NDFL

A.S. Kondratiev in 2019 carried out entrepreneurial activities on the general taxation system. Without formation of a legal entity. He submitted a declaration in the form 3-NDFL for 2019 on July 10, 2020. The amount of tax payable according to the declaration is 74,300 rubles.

The amount of the fine under article 119 of the Tax Code will be 11,145 rubles. (3 months × (74,300 rubles × 5%)).

If you sold property and did not pass 3-personal income tax. Inspectors can call on the commission for the legalization of the tax base. (Letter of the Federal Tax Service dated July 25, 2017 No. ED-4-15/14490).

A person who does not submit income tax returns. Although he must do this, he also faces criminal liability under article 198 of the Criminal Code.

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Inventory of attachments for 3-personal income tax when sent by mail

The postal item in which the organization sends tax returns must contain a description of the attachment. This is stated in paragraphs 1 and 3 of clause 4.

Make a description of the attachment in two copies. Send one copy along with the documents to the tax office. Keep the other one with the postmark affixed to it. The date of submission of the declaration is determined by the postmark. The declaration is recognized as delivered in a timely manner. If it is sent before 24 hours of the last day. Set to represent it (). Write an application to the head of the tax office

TIN 770012345678,
Alexander Sergeevich Ivanov
Address: 145147, Moscow,
12th Slesarnaya St.,
d. 59, bldg. 12, apt. 409

INVESTMENT DESCRIPTION

1. Tax declaration 3-NDFL for 2019 on 8 (eight) pages - 1 copy.

2. A copy of the certificate of income in the form of 2-NDFL on 1 (one) page - 1 copy.

3. Application for the return of personal income tax, excessively withheld by the employer in connection with
by providing a property deduction from the beginning of the year, on 1 (one) page -
1 copy.

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In which inspection to submit a declaration in the form of 3-NDFL

Submit the declaration to the IFTS at the place of residence, that is, at the address where you are registered. This is due to the fact that it is at the place of residence that the tax inspectorate keeps records of personal income tax payers (clause 3 of article 228, clause 2 of article 229, clause 1 of article 83, article 11 of the Tax Code, letter of the Federal Tax Service for Moscow dated 16.01 .2018 No. 20-14/006471).

Non-residents - both foreigners and Russians - must submit a declaration to the tax office at the place of their residence or stay. Do the same if, at the time of filing the declaration, the non-resident has neither a place of residence in Russia, nor a place of residence.

If you received income from the sale of real estate or a vehicle, submit a declaration at the place of registration of the sold property. When you received other income, submit a declaration at the last place of residence or stay, if any. If not, submit a declaration at the place of registration of the source of income payment (letters of the Federal Tax Service dated March 24, 2016 No. BS-3-11 / 1265, dated April 16, 2015 No. BS-4-11 / 6543).

In which inspection to submit a declaration in the form of 3-NDFL. A person is registered at the place of residence and at the same time he has a registration at the place of residence in Russia

The declaration must be handed over to the inspectorate at the place of residence.

Residence for tax purposes - address. According to which a person is registered according to the Rules. Approved by the Decree of the Government of July 17, 1995 No. 713 (Article 11 of the Tax Code). When registering a person by place of residence, a mark is placed in his passport (clause 18 of the Rules). When registering at the place of residence, a certificate is issued (clause 12 of the Rules).

If you have both types of registration in Russia. Submit the declaration to the local inspectorate. Letter of the Federal Tax Service of January 30, 2015 No. ED-3-15/290. This rule also applies when you need to receive deductions.

How to determine the place of filing a declaration in the form of 3-NDFL, if a person has temporary and permanent registration in Russia

Russian citizen A.S. Kondratiev lives in Moscow. And it has registration on its territory at the place of residence. Temporary registration for a period of three years. It is registered in Tula. Last year, Kondratiev spent 50,000 rubles on his treatment.

An example of how to determine the place of filing a declaration in the form of 3-NDFL if a person does not have permanent registration in Russia

A.I. Ivanov is a citizen of the Republic of Belarus and has permanent registration on its territory. In Moscow, Ivanov has a residence registration (temporary registration).

Ivanov can submit a declaration in form 3-NDFL to the inspectorate at the place of residence in Moscow.

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The Federal Tax Service does not have the right to refuse to accept a personal income tax return where certain details are incorrectly filled out

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How to Clarify or Resubmit Declaration

Submit an updated declaration. If an error was found in the previously submitted personal income tax declaration. Which led to an underestimation of the tax (). If, due to the inaccuracy found, the tax was not underestimated. It is not necessary to submit an amended declaration, but it is possible (paragraph 2, clause 1, article 81 of the Tax Code).

In the first case, you need to have time to submit a revised declaration of submission of the original declaration. Such a declaration shall be deemed to have been submitted on time. And the inspection will not apply any sanctions to a person (paragraph 2 of article 81 of the Tax Code).

In the second case, an updated declaration can be submitted at any time without any consequences (paragraph 2, clause 1, article 81 of the Tax Code).

In the updated personal income tax declaration, reflect all changes. related to tax recalculation. To do this, enter the correct data. Not the difference between primary and adjusted indicators. This procedure follows from paragraph 1 of Article 81 of the Tax Code.

Make an updated declaration in the same way as the primary one. To do this, use the same forms. on which the initial report was submitted. But there is one difference in the design of the title page. It must indicate the number of the adjustment in order. If this is the first specification, enter "1--", if the second - "2--", etc.

The rules for filling out title pages in declarations for different taxes may be different. Therefore, you need to follow the instructions for filling out declarations. Valid in those periods for which the updated reporting is submitted. This follows from section IV of the Standard for filling out forms, approved by order of the Federal Tax Service dated July 6, 2017 No. ММВ-7-17 / 535.

If the tax agent did not withhold personal income tax and reported this to the IFTS, the individual does not need to submit a 3-personal income tax declaration

In accordance with subparagraph 4 of paragraph 1, the calculation and payment of personal income tax is carried out by individuals. Receiving income, upon receipt of which tax was not withheld by tax agents.

income taxpayers. Information about which is submitted by tax agents to the tax authorities. The tax is paid no later than December 1 of the year following the expired tax period. On the basis of a tax notification sent by the tax authority on the payment of tax.

Based on the foregoing, an individual is not required to submit an income tax return. Received from 01/01/2016, upon receipt of which no tax was withheld by tax agents. (including from the payment of fines to individuals, provided for by the legislation of the Russian Federation). Information about which is presented by tax agents in order. established by paragraph 5
Those who received income (other than salaries) must submit 3-personal income tax without fail. And also those who want to receive deductions for personal income tax. How to fill out 3-NDFL correctly