The declaration on income of individuals every year must be provided by persons who independently calculate and pay tax on the income received. Income can be the sale of an apartment, a car, income from commercial activities. You can voluntarily submit a declaration if you plan to take advantage of social deductions (costs of training, treatment, purchase of an apartment). It is necessary to submit a declaration in the form of 3-NDFL no later than April 30 of the following year.
Necessary
declaration in the form of 3 personal income tax
Instructions
Step 1
The tax return form 3-NDFL was approved by order of the Federal Tax Service of Russia dated November 25, 2011 No. ММВ-7-3 / 654. You can fill it in by hand using blue or black ink; print on a printer (you cannot use two-sided printing, print each sheet separately); use the program, which is located on the website of the Federal Tax Service of Russia www.nalog.ru in the section "Software" - "Software for individuals and individual entrepreneurs".
Step 2
The title page (consists of 2 sheets) and section 6 of the declaration, which determine the amount of personal income tax to be paid (surcharge) to the budget or returned from the budget, are mandatory. On the title page, indicate the correction number, if this is your first declaration for the reporting year, then put 0, then the taxpayer category, full name, tax authority code and OKATO (you can check with your regional tax office), TIN. On the second page of the title page, indicate the taxpayer status, address, passport data.
Step 3
Depending on the reason for filling out the declaration: to return the paid tax or vice versa to pay the calculated tax - fill in the appropriate sections. Section 1 - for calculating the tax base and the amount of tax at a rate of 13%; section 2 - at a rate of 30%; section 3 - at a rate of 35%; section 4 - at a rate of 9%; section 5 - at a rate of 15%; section 6 is final, it reflects the amounts to be paid or returned from the budget. If you want to receive a property deduction, fill out sheet E, for social deductions (training, treatment), fill out sheets G2 and G3.
Step 4
You can take the personal income tax declaration personally to your tax office or send it by mail with a list of investments or transmit it via telecommunication channels. Your authorized or legal representative can submit a declaration (form 3-NDFL). If you are filing for a deduction, please attach copies of supporting documents.
