Tax return - a document reflecting the income of an individual. Submitted to the tax authority at the end of the calendar year, but no later than April 30 of the following year. Drawn up according to special rules approved by the Federal Tax Service.
Instructions
Step 1
Submit a declaration in accordance with the procedure established by the law of the Russian Federation, if you are an individual entrepreneur, if you are engaged in private practice, if you are a foreign citizen and work for hire on the basis of a patent, if you received income from the sale of property or if you received income and tax from it was not withheld.
Step 2
Draw up a declaration according to a sample that can be taken from the Federal Tax Service or downloaded from the Internet. Fill out the declaration with a fountain pen or ballpoint pen in blue or black ink. Indicate all monetary values in full rubles; if the indicator is less than 50 kopecks, they are discarded, if more, they are rounded up to 1 ruble.
Step 3
If it is necessary to make changes to the declaration, cross out the incorrect data and indicate the correct ones next to it, certify the corrections with your signature. Do not use proofreaders or other means to correct the declaration. If you are filling out the declaration using a computer, print it on a printer and certify it with your signature.
Step 4
Submit the declaration to the tax authorities no later than the deadline provided for by the current legislation of the Russian Federation on paper or in electronic form. The FTS has no right not to accept your declaration. You can submit the declaration yourself, through a representative, via mail (sending with a list of attachments) or via telecommunication channels. The latter option provides for the sending by the tax service of the receipt to the taxpayer about the receipt of the declaration.
Step 5
If you submit your tax return electronically, make sure that the tax authority has hardware and software and conclude an agreement for the provision of information exchange services between the taxpayer and the tax authorities with a specialized telecom operator.
