The 3-NDFL declaration must be submitted to the Federal Tax Service Inspectorate by individuals who received income in the past tax period for which tax was not withheld by tax agents, and this document also allows taxpayers to exercise their right to social and property tax deduction.
The list of those who are required to submit a 3-NDFL declaration includes some categories of entrepreneurs, individuals who received a prize, a prize, who sold their property. The deadline for submitting the declaration is no later than April 30 of the year following the reporting period. Failure to submit reports is subject to penalties.
How to draw up a declaration
You can fill out the declaration form by hand, when visiting the tax office, or electronically. It is very convenient to draw up a 3-NDFL declaration using a special program that can be downloaded on the official website of the Inspectorate of the Federal Tax Service, in guest computers in the offices of the Federal Tax Service, and freely available on the Internet.
Then the document should be printed and taken to your branch of the IFMS personally, sent by registered mail or filled out on the IFTS website, attached scanned copies of documents and certified with a personal electronic signature. If the declaration is filled in by hand, you need to remember the requirements for the document: it is permissible to use only a black ballpoint pen, each indicator should be located in the box allocated for it, without leaving its fields. Data must be entered in print. Corrections and blots are not allowed.
Obligatory to fill out are the title and second pages, which reflect basic information about the taxpayer, as well as Appendix A, which indicates income taxed at a rate of 13%. For the reliability of the information, you should use the official 2-NDFL certificate issued in the accounting department of the enterprise. A citizen uses all other applications only if the need arises: income received in foreign currency, taxed at a rate of 35%; when selling a car, apartment, etc., are entered in the corresponding sheets.
What documents need to be attached to the declaration
Depending on the purpose for which the declaration is drawn up, the package of documents that must be presented to the tax inspector is different. If a citizen wants to receive a tax deduction, an application, a 2-NDFL certificate, a purchase and sale agreement or a service agreement, copies of payment documents, a bank certificate and other evidence of the taxpayer's expenses, which can be accepted for reimbursement by the tax authority after an appropriate audit, should be attached. …
