Every enterprise, including individual entrepreneurs, pays wages. Personal income tax is withheld from it, according to the amount of which taxpayers fill out a declaration in the form of 3-NDFL, approved by Appendix No. 1 to the order of the Federal Tax Service of Russia dated November 25, 2010 No. ММВ-7-3 / 654.
It is necessary
3-NDFL declaration form, documents of an individual entrepreneur, pen, accounting data for the reporting period, calculator
Instructions
Step 1
On the first sheet of the declaration, write in the code of the tax period and the reporting year for which you report on tax and the code of the tax authority at the place of presentation of this document, as well as your last name, first name and patronymic in accordance with the identity document, your contact phone number.
Step 2
On the second sheet of the document, indicate the date and place of your birth, the code of the identity document, its series, number, date of issue and the name of the issuing authority, the address of your place of residence (postal code, region, city, town, street, house number, buildings, apartments).
Step 3
Calculate the total amount of income subject to the 13% rate and the total amount of expenses that reduces the tax base in accordance with the Tax Code of the Russian Federation. Subtract the total amount of expenses from the total amount of income, the result obtained is the tax base for calculating personal income tax. Multiply it by the tax rate and enter it in the box for the total amount of this tax.
Step 4
Fill in the sheet B of the 3-NDFL declaration, which reflects the results from business activities, based on the relevant supporting accounting data. The total amount of income is entered, the amount of expenses, which consists of the amount of depreciation, material costs, costs spent on wages. Enter the amount of tax advance payments assessed and the amount of advance payments to be paid to the state budget. Calculate and enter the amount of the professional tax deduction, which also applies to expenses and is taken into account when calculating the tax base.
Step 5
On each page, enter the taxpayer identification number, your last name, initials, as well as the date of filling out the declaration, the sheet number, confirm the accuracy and completeness of the information with a personal signature.
