Every year, most taxpayers submit various reporting documents to tax inspectorates. One of these documents is the declaration of the 3-NDFL form.
What is a 3-NDFL declaration
As the name implies, the 3-NDFL declaration is an official document with which individuals declare their own taxes on income if, for some reason, the tax was not deducted and paid by the employing organization.
The declaration is a document of strict accountability and is submitted annually to the relevant tax office.
In what cases is a 3-NDFL declaration provided
The grounds for self-calculation of the tax base and the subsequent submission of the form to the tax service include the sale of property (property has been registered for less than three years) or a car, receipt of dividends, receipt of income from abroad, winning the lottery and other cases.
Also, the above form is filled out if an individual is eligible for various social tax deductions. These include: expenses for training / treatment / acquisition of real estate, losses in transactions with securities, recalculation of the tax base from 30% to 13%. It is necessary to submit a 3-NDFL declaration in the new year for the past. Tax residents of the Russian Federation submit a declaration in the form of 3-NDFL, the citizenship of the taxpayer does not matter.
How to get a 3-NDFL form declaration
It is worth, firstly, to understand that 3-NDFL is not a certificate, but a declaration. There is only one way to get such a declaration form - fill it out yourself. This is a document signed by the taxpayer himself, therefore, for the information entered into the form, an individual guarantees its accuracy and is fully responsible for it. To do this, you need to download a free special program from the website of the Federal Tax Service for the past years and install it on your computer.
A 3-NDFL declaration is filled in on the basis of 2-NDFL or other documents, which reflect the income received. In case of difficulties in filling out, you can contact the contact center of the tax service and get free qualified advice on this problem.
It is necessary to submit the relevant document at the place of registration, and for foreign citizens (tax residents of the Russian Federation) to a certain tax authority (as of April 2014 - tax office No. 47 in the city of Moscow). Foreign citizens officially working in the Russian Federation must also provide a copy of registration when submitting documents.
