Until what month is the 3 personal income tax return accepted? When a personal income tax return is filed. Social tax deductions

Personal income tax is a direct tax charged on all income received by individuals, with the exception of certain types of income that are not subject to this payment.

In most cases, personal income tax is calculated and paid for a citizen by his employer (from wages and other payments), but in certain cases, the responsibility to calculate and pay income tax to the budget falls on the shoulders of the citizen himself. Let us consider in what cases a citizen must independently determine the amount of personal income tax to be paid and pay it to the budget, how long it is necessary to submit an income tax declaration and what kind of responsibility a natural person faces in case of non-payment of tax and failure to submit a declaration on time.

Income subject to personal income tax

• Income (hereinafter D-dy) from labor activity;

These include salary, income from work under a civil law contract. As a rule, the employer makes the calculation and payment of personal income tax from the specified income. However, if an individual works for himself (not to be confused with entrepreneurial activity!), He must calculate and pay tax on his own;

• D-dy from entrepreneurial activity;

This group includes all the profit received by an individual entrepreneur from conducting activities in the general taxation system. They calculate and pay personal income tax on their own (except for advance payments that the tax calculates for them).

• D-dy from the sale of property that was owned for less than the period established by law;

The total period of ownership of property, exempting its owner from paying income tax, is equal to five years from 2016, except for property, the ownership of which arose before 01.01.2016, as well as property received by way of inheritance, as a gift, by privatization or by life annuity contract.

• D-dy from renting property;
• D-dy in the form of prizes and gifts, with the exception of gifts from close relatives;
• D-d from equity participation in the company's activities (dividends).

Income not taxable with personal income tax

The Tax Code of the Russian Federation includes the following incomes that are not subject to income tax:

• D-dy from the sale of property that has been owned for more than 5 (in some cases 3) years;
• D-dy received as a gift or by inheritance from close relatives and family members;
• Other D-dy specified in Art. 217 of the Tax Code of the Russian Federation.

Thus, if the income of a citizen falls under the category of taxable (and from which personal income tax was not calculated by the tax agent), it must be calculated and paid to the budget of personal income tax. Consider how income tax is calculated and when it must be paid.

Personal income tax rate

The tax rate at which the amount of tax payable will be calculated depends on the type of income received and the fact of the citizen's residence.

So, for example, the basic tax rate for residents of the Russian Federation (those citizens who have stayed in Russia for more than 183 days) is 13%.

For non-residents, it is 30%, plus a non-resident cannot reduce income for tax deductions.

In some cases, income may be subject to rates of 9%, 15%, 30 and 35%. More detailed information on rates can be obtained from Article 224 of the Tax Code of the Russian Federation.

Tax calculation

The amount of tax that must be paid to the budget is calculated using the following formula:

(Income - tax deduction) * tax rate

Example:

Sukhankin L.B. in 2016 he sold a car that had been in his ownership for 1.5 years. Since the period of ownership is less than the established one, he must pay 13% of the amount of income received. The income received from the sale amounted to 423,560 rubles. From the specified income, Sukhankin will have to pay personal income tax in the amount of 55,063 rubles.

However, if he has documents confirming the costs of buying a car, he can reduce the amount of income received from the sale by the amount of expenses when buying it. Let's say he bought it for 600,000 rubles. Since the costs of buying a car were higher than when selling it, the tax payable will be equal to 0.

Now let's assume that the car was inherited and there are no documents confirming the costs of the purchase. Then Sukhankin can take advantage of the tax deduction within the limit established by the Tax Code of the Russian Federation - 250,000 rubles. Taking into account the deduction, the amount to be paid is RUB 173,560:

(423 560 - 250 000) * 13%

Terms of payment of income tax

For income received in the reporting period (year), the citizen must report until July 15th. That is, if income is received in 2016, you will need to pay income tax on it until July 15, 2017.

Deadlines for submitting a tax return

Upon receipt of any taxable income (other than that on which the tax is paid by the tax agent), the citizen must reflect it in the declaration and send it to the tax authority within the prescribed period.

It should be noted that even if there is no tax payable (as in the example with Sukhankin, when the amount of income, reduced by deduction, became equal to zero), it must be declared.

But this rule applies only to those incomes from which the citizen must calculate tax. This requirement does not apply to income from the sale of property that has been owned for more than 5 (3) years, inherited or as a gift from relatives and family members.

Deadline for submission of the declaration - April 30 of the year following the one in which the income was received.

Thus, a citizen must first submit a declaration with the calculated tax and only then pay the tax. For example, when receiving income in 2016, he must submit a declaration by 04/30/2017, and by 07/15/2017. - pay tax.

In case of late submission of reports or non-payment of tax, the citizen is subject to tax liability, expressed in the imposition of penalties and the accrual of penalties. More on this below.

The only exception in which the deadline for filing the declaration does not matter is the application for tax deductions. You can submit reports for the purpose of obtaining a deduction in any season.

Options for filing a tax return

When submitting reports to the IFTS, a citizen can use one of three ways:

• Hand it over in person or through your authorized representative (representative). If a citizen submits a declaration through a representative, he must draw up a notarized power of attorney for this person and attach it along with the declaration;
• By mail. When sending by Russian Post, the declaration must be sent by registered mail with the obligatory attachment of an attachment list, in which it will be necessary to list all documents sent to the tax authority;
• Via telecommunication communication channels (through special communication operators). When sending in this way, a citizen must have an EDS (electronic digital signature).

Responsibility for tax offenses

In case of late submission of the declaration, the citizen faces a fine of 5% of the tax amount indicated in the declaration for each month of delay, but not more than 30% in the total amount and not less than 1,000 rubles.

Failure to pay tax on time or incomplete payment of it may result in a fine of 20% of the tax payable, and if the tax was not paid deliberately, the fine will increase to 40%.

Let's say right away that the 2019 personal income tax return has changed. What are the reasons for these changes, to whom and on what form to fill out the report for 2018, as well as how to draw up the pages of this declaration, our publication will tell. The answer to this question is given by Art. 229 of the Tax Code of the Russian Federation. In short, first of all, these are OSNO entrepreneurs, as well as persons who have sold their property. Private practitioners will also have to submit 3-NDFL.

Who takes 3-NDFL in 2019

If we talk about the full list of persons submitting the income declaration of individuals, then it looks like this:

• Entrepreneurs on OSNO.
• Individual entrepreneur on UTII and STS, who received incomes that are not related to "special regime" activities; in case of forced loss of the right to special regime.
• Foreigners operating in the Russian Federation on the basis of a patent.
• Private practitioners - appraisers, notaries, lawyers, arbitration managers, private detectives, etc.
• Individuals who sold previously purchased real estate, provided that it was in their ownership for less than 5 years.
• Individuals who sold real estate previously privatized or donated by a close relative, provided that these objects were in their ownership for less than 3 years.
• Individuals who sold other property that had been in their ownership for less than 3 years.
• Citizens who won in lotteries, casinos and other similar risky games.
• Individuals who leased their property.
• Citizens who have received remuneration abroad, except for civil servants-residents of the Russian Federation, working abroad.
• Individuals who are donated property, securities and other assets by citizens who are not their relatives or entrepreneurs.
• Individuals-heirs of authors of literary works, inventions, scientific works, who received income from remuneration.
• Other citizens who received income in 2017 in accordance with Art. 227, 227.1, 228 of the Tax Code of the Russian Federation and are obliged to submit a declaration of income of individuals.

IMPORTANT!

Citizens who received payments from non-tax agents are now not required to report on personal income tax. Previously, other rules were in effect: the need to file 3-NDFL arose for an individual in the event that the party who paid the income informed him in writing that it was impossible to withhold personal income tax. Now, the citizen does not need to submit anything on his own, and he will pay the tax according to the receipt that came from the Inspectorate of the Federal Tax Service.

What form to fill out the tax declaration on the income of individuals

The new 3-NDFL form was approved by Order of the Federal Tax Service of Russia dated 03.10.2018 N ММВ-7-11 / 569.

The new 3-NDFL form has been simplified - now it consists of 13 pages instead of 20. The structure has also changed. If earlier there were sheets with letters from A to E, now there are applications with numbers from 1 to 8.

Completion date 2019

Submit the declaration in the form 3-NDFL to the tax office no later than April 30 of the year following the year for which you are reporting. Submit your 2018 declaration by 30 April 2019 at the latest. This procedure does not depend on when and how often a person received income in the reporting year (clause 7 of article 6.1, clause 1 of article 229 of the Tax Code).

All residents of the Russian Federation, if they have an official place of work, are exempted from submitting a report in the 3-NDFL form, since the tax agent in this case is their employer, who assumes responsibility for calculating and calculating personal income tax, as well as paying it to the budget.

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

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

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

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

Before talking about the 3-NDFL form, it is important to understand what it is.

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

This document gives the taxpayer the right to report to the INFS on the following issues:

1) on financial receipts for the tax period that were not previously declared and from which no tax was paid;

2) on personal financial costs in such areas as:

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

3) on transactions with securities that represent the right to receive tax deductions.

Reasons, conditions and terms of the 3-NDFL report

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

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

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

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

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

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

Key points regarding the 3-NDFL declaration for tax deductions

With regard to personal income tax deductions, it is important to note that they are voluntary.

Tax deductions are of the following types ⇓

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

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

1) Filling out the first and second sheets of the declaration is a mandatory procedure, the rest of the sheets can be completed as needed;

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

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

4) The 3-NDFL report can be sent by registered mail with a list of investments, or by e-mail, or submit the report in person to the department of the Federal Tax Service Inspectorate;

Main questions regarding the 3-NDFL declaration

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

Answer: A register of supporting documents (receipts, contracts, licenses, etc.) is attached to the report.

Question: What is important to get from an employee of the Federal Tax Service Inspectorate?

Answer: A receipt from an employee of the Federal Tax Service Inspectorate on receipt of documents, or a certificate of acceptance of documents for shipment - when sent by mail.

Question: What entities provide the IFTS with a report in the form of 3-NDFL?

Answer: This list includes the following categories of taxpayers:

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

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

3) organizations - they are responsible for the payment of personal income tax from the salaries of employees and their receipt of tax deductions.

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

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

Article 78 deals with the procedure for the refund of overpaid tax amounts;

Article 88 - indicates the terms and procedure for submitting 3-NDFL to the branch of the IFTS;

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

Article 231- defines the list of documents-grounds for confirming the expenses and income of the entity;

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

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

More about individuals as a category of personal income tax payers

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

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

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

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

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

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

Gifts and money received from relatives are excluded from “additional income”. Income received in kind must be estimated at market value and declared.

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

As for legal entities, they are not taxed on the income of individuals, therefore, they should not report to the IFTS for their income. However, they act as tax agents, having a staff of employees whose income (wages) are declared by the company's accounting department and submit a report in the form of 2-NDFL

Thus, an employee of the company can submit all the documents-grounds to the accounting department and write an appropriate application for deduction.

At the same time, 3-NDFL is drawn up by the accounting department and the funds are returned along with wages.

In the case of an individual entrepreneur, the filing of 3-NDFL, in accordance with Article 227 of the Tax Code of the Russian Federation, is carried out in the following cases:

1. in the case of declaring income;
2. if you wish to receive the right to deduct a part of personal income tax;
3. if there are employees who need to issue a personal income tax deduction.

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.

Almost all individuals - residents of the Russian Federation - are payers of personal income tax. Non-residents will also be payers of personal income tax if the sources of their income are located on the territory of the Russian Federation. Personal income tax is levied on the wages of employees, dividends, income from the sale of expensive property and other economic benefits in cash and in kind.

Personal income tax is one of the few taxes for which taxpayers have the right not to submit a declaration to the fiscal service. In some cases, a declaration in form No. 3 of personal income tax (or, more simply, a declaration of 3 personal income tax) is provided by the taxpayer to the tax authorities in others - no. We will tell you in this article about when an individual, including an entrepreneur, needs to file a 3-NDFL declaration, when this can be avoided, how it is filled out and in what time frame it is submitted.

When and by whom the 3 personal income tax declaration is submitted

Not in all cases the employee of the fiscal service will accept the declaration provided by the taxpayer. Acceptance of documents to a citizen will be denied in the following cases:

• non-presentation by the taxpayer, when submitting the declaration, to an employee of the tax authority, an identity document,
• failure of the taxpayer's authorized representative, when submitting the declaration, to the tax authority employee, of documents confirming his authority,
• submission of a declaration of 3 personal income tax not in accordance with the established form,
• the absence in the tax declaration of the signature of the taxpayer or his representative, if the declaration is submitted in paper form,
• the absence of a legally required enhanced qualified electronic signature in case of filing a declaration via the Internet.
• submission of the declaration not to the tax office, which is responsible for the acceptance of the declaration.

Deadlines for submitting a 3-NDFL declaration

The deadline for submitting the 3 personal income tax declaration is April 30 of the year following the reporting year. An exception is provided for foreign citizens working on the basis of a patent and persons claiming tax deductions.

Accordingly, a voluntary personal income tax return is submitted for the purpose of obtaining a tax deduction. Taxpayers claiming tax deductions (other than the standard ones provided by the employer) can file a 3-NDFL tax return at any time.

The 3-NDFL declaration form can be downloaded from the website.

Video - "Filling out the 3 personal income tax declaration"