Legal entities that pay taxes on income from their activities, as well as individuals who wish to receive a standard, social, property deduction, are required to file a tax return. If this document is not submitted on time, the person will have to pay a fine if the submission of the declaration is mandatory for him. Otherwise, he will not receive the deductions due to him, if the completion of the document is not necessary in his case.
If the taxpayer is a legal entity and receives a certain income from its activities, a declaration should be filed with the tax office, depending on the chosen taxation system. The deadline for submitting this document to the tax service is April 30 of the year following the reporting year. If the declarant fails to report his income on time, he faces a fine. If the delay is 180 days, you will need to pay taxes more by 30% of the tax due. For each day after the 180th day, the tax authority charges 10% of the tax amount. The taxpayer's declaration must be accompanied by accounting documents that serve as confirmation of existing income for a certain tax period. If you are an individual and are claiming the deduction, then you should also file a tax return. Citizens whose income is withheld personal income tax are entitled to a standard deduction of 400 rubles, and their monthly salary should not exceed 40,000 rubles. An employee with children is entitled to a deduction of 1,000 rubles for each child. Therefore, such an employee needs to fill out a declaration for a standard deduction. If you are studying by correspondence in an educational institution, then you need to fill out a declaration for receiving a social deduction, attach to it a certificate of income in the form of 2-NDFL, receipts for tuition fees, an agreement with the institute, a copy of its accreditation documents and a copy of the license. If you are applying for a property deduction, for example, from the purchase of an apartment, then the declaration should be filled out with the entry of these documents on the sale and purchase, including receipts, bank statements. The deadline for filing a declaration for obtaining a standard, social or property deduction is April 30 of the year following the year for which the information is submitted. It should be borne in mind that the tax office accepts a declaration in which the data is indicated no later than 3 years of the purchase and sale transaction, tuition fees. If you, while claiming a property deduction, filled out a declaration on the sale of an apartment in 2006 and handed it over in 2010, then you will not receive a deduction. The tax office will only accept the declaration, which contains data for 2007-2009, that is, for the previous three years.
