The sale of property does not in all cases mean the need to pay tax and fill out a declaration. If you have owned it for more than three years, you do not need to submit a declaration. Otherwise, declaring income cannot be avoided, but it is not as difficult as it might seem. When filling out the declaration, it must be borne in mind that it should reflect not only income from the sale of property, but also all cash receipts for the year that are subject to personal income tax (PIT).
It is necessary
- - form of declaration of form 3 of personal income tax in paper or electronic form or a special computer program;
- - all documents confirming the receipt of income taxable with personal income tax for the calendar year and the payment of tax on it;
- - computer and printer (not always);
- - fountain pen;
- - calculator (not always).
Instructions
Step 1
Collect all documents confirming your income for the past year and the fact of payment of tax from it: certificates of 2 personal income tax from all of your tax agents, various sales and purchase agreements, bank documents (for example, on the receipt of income from abroad to your account or on the transfer on it the amount specified in the sales contract), receipts for self-payment of tax on income not received from a tax agent, etc.
Step 2
The declaration form can be downloaded on the Internet or you can get a paper version of it from any tax office. It can be filled in either on a computer or on a typewriter (however, the latter rarely happens in practice) or by hand. When filling by hand, use only a black or blue fountain pen.
Step 3
A simpler option is to use a special computer program, for example, the most recent version of the Declaration program, which can be downloaded free of charge on the website of the State Research Center of the Federal Tax Service of the Russian Federation. Its convenience is that you only need to enter information in the fields relevant for your case, the program will do the rest by itself.
Step 4
Enter your personal information in the appropriate fields on the cover page. Do not fill in irrelevant fields (for example, the address of registration at the place of residence, if you declare income at the place of residence). Surname, name, patronymic and TIN indicate at the top of each page of the declaration, and at the bottom of each put your signature.
Step 5
Postpone filling out the sections on the total amount of income taxed at a particular rate (pages 4-7 of the declaration) until you complete the corresponding sheets that are designed to reflect income from specific sources (for example, sheet A for all income received in Russia).
Step 6
Please note the income section in accordance with the 2 personal income tax certificates and other supporting documents. In the column for the name of the source of income, indicate the name of the legal entity or the full name of the individual. Enter the amounts of income and accrued and paid taxes in the declarations on the basis of the available documents.
Step 7
If this or that section of the declaration is not relevant for your case, for example, about income taxed at the rate of 30% and 35%, if you did not have any, just do not fill it out. You can clarify the tax rates for each specific case using the Tax Code of the Russian Federation.
Step 8
If you are an individual entrepreneur applying the simplified taxation system, you do not need to reflect income from it in the declaration: only income taxed with personal income tax is entered into Form 3 of personal income tax.
Step 9
Please complete the tax deduction sheets, including property deductions, only if you are eligible for the relevant deduction. The same applies to the refund of amounts to be refunded from the budget, etc.
Step 10
After completing the declaration, print it out if completed electronically and sign each page. The document is ready to be mailed or delivered to the tax office.
