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What is a 3-NDFL certificate: what is a declaration for?

The taxation process is regulated by the Tax Code. Taxes are levied on all income of a person (although there are certain exceptions in this case). Thanks to this, the budget is replenished, which makes possible the normal functioning of the state. In some cases, citizens must independently submit an income statement. This is done using the "3-NDFL" declaration.

As already mentioned, a part of the funds is collected from the income of each citizen as a tax fee. Those who work in companies and organizations do not have problems with taxes. The accountants at the place of work themselves carry out the necessary calculations (the tax amount is thirteen percent of the salary) and submit documents to the fiscal service. Thus, most of the citizens pay taxes without direct contact with the tax authorities. Therefore, you can often come across the question: what is "3-NDFL" certificate?

Individuals who are engaged in private business or receive additional legal income not related to their main place of work must declare it on their own. This procedure is mandatory for all citizens in this category. Even if the tax office does not contact the resident and does not inform him about the need to submit a report, this does not mean that he is exempt from such a procedure.

In order to facilitate reporting, the "3-NDFL" form was created. What is the "3-NDFL" certificate? This is the tax return that is used to report the income received for the previous period. The document is filled in by the person submitting the report and submits it to the fiscal service. Another function of this paper is that it can be used to obtain a tax deduction.

It is worth noting that the filing of a tax return is governed by the laws of the country. Punishment is provided for ignoring this requirement. If a citizen was obliged to fill out a declaration, but did not do so, he can expect significant fines, depending on the amount of unpaid tax.

Who needs to serve and when

The legislator clearly defines the list of persons who are required to fill out the declaration. So, in accordance with the legislation of the Russian Federation, the filing of "3-NDFL" is mandatory for:

  1. Individual entrepreneurs... If a citizen of the country is registered as an individual entrepreneur (is engaged in business without registering a legal entity), he is obliged to submit a declaration.
  2. Residents of the country, in private practice. This applies, for example, to notaries.
  3. Persons who, being residents of Russia, receive income outside the borders of the Russian Federation. Foreign income is also taxed. The fiscal service does not have the ability to independently find out its size, so citizens must submit appropriate declarations.
  4. Citizens registered as individuals and receiving funds as a result of civil law relations (if personal income tax is not withheld).

Additional incomes received as a result of the following operations are taken into account: sales of real estate (for example, living space), cash winnings (a lottery prize, if it is cash, must be declared, since tax is also collected from it), money transfer from abroad , sales of vehicles, rental of real estate. Accordingly, you need to submit a 3-NDFL certificate in the following cases:

  • registration of a transaction for the sale and purchase of residential space (apartment, private house) and a donation agreement;
  • the person has three or more children, which are the basis for making a social deduction (made at the request of the parents of the children);
  • additional contributions to the Pension Fund;
  • receiving material assistance from organizations engaged in commercial activities;
  • receiving royalties;
  • auto sales.

In all cases described above, it is necessary to submit a 3-NDFL certificate. However, in some cases, citizens are exempt from this obligation.

Exceptions

As mentioned earlier, income tax is levied on income. In this case, you need to decide on the concept of income. The funds received can be considered income if they brought material benefits to the person who carried out the transaction. If, for example, the owner of the car sells it cheaper than he bought it earlier, the proceeds from the transaction are not considered income.

An exception is also the sale of real estate if the resident has owned it for three or more years. In this case, the funds received do not fall under the category of income. It's another matter if a person is selling apartments for personal gain (that is, a citizen is a realtor). In this case, it is necessary to submit a declaration.

In addition, regardless of the value of the car, the amount received from its sale is not subject to income tax if the car has been in the seller's property for three years. The same applies to the sale of joint property. In all these cases, the declaration may not be submitted, since the funds received are not considered income.

Submitting a declaration

What is the "3-NDFL" declaration in simple words? This is a form that contains information about the resident and his income. It is entered by the person on whose behalf the certificate is being submitted. It records each source of income for the previous year. Based on this document, employees of the Federal Tax Service determine the amount of tax for an individual.

You can fill in "3-NDFL" using one of the programs created for this. At the request of an individual, it can be compiled manually ("by hand"). In order to enter data without using special software, you must first acquire a special form. It contains a barcode on it. You can take the document by contacting the tax office. The specific region in this case is not important, since the forms are universal for all regions of the country.

It is much more convenient to use a special program. The official version of the software can be found on the FTS website on the Internet. It is located in the "Electronic Services" menu. All that is required of the citizen is to fill in the blank areas. The advantage of this method is the automation of most of the calculations. The program will generate them by itself. An individual will have to carry out simple intermediate calculations.

The declaration contains several pages. The first two are mandatory for all citizens. They contain information about the person filling out the declaration. The following pages must be filled in depending on the information that will be entered in the 3-NDFL declaration.

There are also several ways to submit the declaration itself. Thus, an individual can:

  • submit it in person, having appeared at the regional office of the inspection;
  • entrust the submission of the document to the guarantor;
  • send the completed 3-NDFL by mail;
  • use e-mail.

If the declaration is submitted by the surety, he must have a power of attorney with him. It is important that it is certified by a notary. Otherwise, employees of the department have the right to refuse the person to accept the document. It is possible to forward the declaration by mail. You must use a certified letter. Submission of a document via e-mail is only possible if the citizen has an electronic signature.

Deadline for submission

The deadlines for filing a 3-NDFL declaration are clearly defined by law. The document must be submitted by April 30. For example, before April 30, 2017, you must submit data on income received for 2016. Will also be next year. It should be noted that this rule applies only to persons who submit an income statement.

Why do I need a 3-NDFL certificate, in addition to an income statement? It is also used for tax deductions. However, erroneous information is spread among the population, according to which all documents must be submitted by April 30th. These deadlines apply only to persons submitting a statement of their income. They do not apply to other categories of citizens. That is, you can file a return for tax deduction both before this date and after it. In this case, there are no strict time requirements.

It is important to have time to submit the document before the due date. Otherwise, an individual will be notified by mail of the need to submit information on income. However, the notice comes after the expiration of the term and, accordingly, will not save the culprit from paying a fine for delay.

You can take the form to fill out at any department of the inspection, regardless of the region of residence. However, the place of filing the declaration is strictly defined. 3-NDFL can be submitted only at the place of registration of an individual. Other branches of the Russian fiscal service do not accept documents from persons registered outside the regions where these branches are located. Temporary registration in another city does not exempt from the need to contact a branch located at the place of permanent registration.

Penalties

As mentioned above, in case of refusal to submit a declaration, an individual may face a fine. Moreover, its size directly depends on how much the citizen has fallen behind the deadline. The amount of the fine is five percent of the total amount of unpaid funds. The penalty is charged for each full month of delay. That is, if a citizen has submitted documents five months after April 30, he will need to pay a fine for this entire period.

For a better understanding of the situation, it is necessary to give an example. Citizen A. sold the car in 2015. In accordance with the law, he had to pay one hundred thousand rubles in tax. However, he submitted his declaration only three months after the expiration of the term. In this case, the formula for calculating the fine will look like this: 5,000 rubles (five percent of one hundred thousand rubles) * 3 months. The total fine in this situation will be fifteen thousand rubles.

It should be borne in mind that the minimum fine is one thousand rubles. However, the maximum fine is also limited. The amount of penalty payments may not exceed thirty percent of the amount of funds to be collected as taxes.

Tax deduction

This document is also required to receive a tax deduction. Persons who regularly paid income tax have the right to receive it. In fact, a tax deduction is the return of part of the funds previously collected as tax.

There are several types of deductions:

  1. Professional. Individual entrepreneurs can apply for such a deduction.
  2. Property. Funds can be obtained after purchasing real estate.
  3. Social. The deduction can be used by persons who have paid for education, medical treatment or are involved in charity work.
  4. Standard. Persons raising several children, as well as citizens with benefits, are eligible.

Accordingly, the answer to the question: "3-NDFL" - what is it for individuals? "Is not limited only to filing reports. With the help of this certificate, a citizen can receive a tax deduction, which will amount to thirteen percent of his income for the past year. To receive funds, you must submit a declaration to the fiscal inspectorate with an appropriate application.

Thus, every citizen who receives additional income or works "for himself" is obliged to submit a declaration to the tax office. It is served in the form of 3-NDFL. The document is submitted as reporting for income received in the previous year. It is also necessary to submit a certificate in case of a tax deduction. The declaration must be submitted to the department of the Federal Tax Service, located at the place of registration of the individual.