Re-submission of the tax return is required if the previously filed one contained inaccuracies. In doing so, you must indicate on the cover page that the re-completed declaration is corrective. To do this, enter the appropriate value in the correction number column. When filling out the remaining sections, you can take the previously filed declaration as a basis, amended for information that needs correction.
It is necessary
- - a declaration form in electronic or paper form or a special computer program;
- - a previously completed declaration, if any;
- - documents confirming income and payment of tax on it;
- - a computer with a printer;
- - a fountain pen.
Instructions
Step 1
The easiest way to generate a tax return is to use a specialized computer program. For individuals who report on Form 3 personal income tax (personal income tax declaration), the most recent version of the "Declaration" program is optimal. It is downloaded free of charge from the State Research Center of the Federal Tax Service of Russia and is updated as the reporting requirements change. For legal entities and individual entrepreneurs, the program "Legal entity taxpayer" is suitable. In it, you can form a declaration of 3 personal income tax for an individual.
Step 2
You can also download the current version of the required declaration on the Internet. It is best to use official resources for this - first of all, the websites of the Federal Tax Service of Russia or its regional offices. Or take a paper form from your nearest tax office.
Step 3
The most important thing is to indicate on the title page the number of the correction in the column intended for it. At the initial filing of the declaration, this is zero. Further - starting with one. Thus, if you filed a declaration, and then there was a need to correct it, this is number one. It is put in the last cell of the column, the rest are filled with zeros: 001. If the need for correction arose again, this field is filled in, respectively, 002, etc.
Step 4
Fill in the remaining sections based on your situation. The easiest way is to take the previously submitted declaration as a basis, not forgetting to enter the actual values in the place of the incorrect ones.
