A tax return is a document that reflects the income of an individual. The declaration is submitted to the tax authority at the end of each year, before April 30 of the next year. This document is drawn up in accordance with special rules approved by the Federal Tax Service.
Instructions
Step 1
Submit your tax return in accordance with the procedure established by the legislation of the Russian Federation if you:
- individual entrepreneur;
- doing private practice;
- a foreign citizen and employed on the basis of a patent;
- received income from the property sold;
- received income from which tax was not withheld.
Step 2
You can take a sample of drawing up a tax return from the Federal Tax Service, as well as download it from the Internet. Now that you have a sample, make a declaration. You can fill it with a ballpoint or fountain pen using only blue or black ink. Please indicate all monetary values in rubles, rounded. That is, if the indicator is less than 50 kopecks, discard them; if more, round up to 1 ruble.
Step 3
If you need to make changes to the text of the tax return, cross out the erroneously indicated data with a pen, and indicate the correct ones next to it, and then certify the corrections with your signature. Do not use proofreaders or other similar means to correct errors in the preparation of this document. If you are filling out the declaration on a computer, then print it using a printer and then certify it with a signature.
Step 4
The declaration must be submitted to the tax authorities no later than the deadline provided for by the legislation of the Russian Federation on paper or in electronic form. And you have no right not to accept it.
Step 5
You can submit a declaration:
- yourself;
- through an authorized representative;
- by mail (sending with a list of attachments);
- via telecommunication channels (this option provides for sending a receipt of receipt of the declaration by the tax service to the taxpayer).
Step 6
If the tax return is sent electronically, first make sure that the tax authority has software and hardware and conclude an agreement with a specialized telecom operator for the provision of the corresponding services (services for the exchange of information between the tax authorities and the taxpayer).
