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How to fill out the 3-NDFL declaration: rules and sample

Filling out the 3-NDFL document is a pressing question that may arise for any person.

The procedure for filling it out, and in what cases it needs to be done, will be discussed in this information article.

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What kind of document is this

Declaration 3-NDFL is a document intended for reporting of citizens to the Russian state about taxes on their income. This is characterized by the fact that now all income from various types of activities is declared.

Of course, the Russian Tax Code provides for some situations when you do not need to fill out and submit a declaration. Submitting it to the tax office is not difficult, but when drawing up this document, citizens have numerous questions.

In what cases should it be taken?

In accordance with Art. 216 of the Tax Code of Russia, the tax period for calculating income tax on citizens is considered calendar year. Thus, in 2015, some taxpayers are required to submit completed Form 3-NDFL for the past year until April 30.

At the end of the calendar year, the following persons must fill out a declaration and submit it to the Federal Tax Service:

  • tax residents of Russia who received profits outside the country;
  • persons who received additional taxable income (from the sale of an apartment or car, renting out housing, winning a prize, etc.);
  • citizens who independently calculate and pay taxes to the budget from income.

Also taxpayers are lawyers who have their own offices and other people engaged in private practice.

The exception is income that is not subject to taxation and received through the gift of property between close relatives.

Drawing up a declaration is necessary to register a property or social deduction (reimbursement of the tax amount spent on treatment, study or the purchase of real estate). When tax is reimbursed from the state budget, the declaration can be submitted at any time. The limitation is delivery within 3 years from the date of payment. Tax recalculation is carried out for the last 3 years, but even after this, tax authorities are required to accept 3-NDFL. A taxpayer can avail tax deductions as tax benefits.

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Filling process

When preparing a declaration, all indicators should be taken from income certificates, withheld taxes and other documents issued to the taxpayer by tax agents. The declaration can be drawn up and submitted to the tax authority by the taxpayer himself or his representative in electronic form or by postal order with a list of enclosed documents.

In general, the structure of the document does not change for a long time. Delivery deadlines are constantly changing. Not the entire declaration must be filled out, but only the sheets relating to property deductions. The taxpayer must fill out the title page and section 6:

  • Title page. In the line “Adjustment number” you should write 0 and –. The reporting period is set to the year for which the tax must be refunded. The tax authority code and OKATO code are indicated on the inspection website or stand.
  • Taxpayer code(if he is not a lawyer, notary or individual entrepreneur) is 760.
  • Each sheet indicates the taxpayer's TIN number. It is better not to indicate the number of documents and sheets immediately; such information can be specified after filling out the document. The taxpayer must indicate the code of the country of residence, his initials in full form, his personal information (passport details, date of issue of the passport), status, residence address according to the passport and telephone number.
  • Next sheet - Calculation of standard deductions. First, the section “Taxpayer's income by month” is filled in, information on which is taken from 2-NDFL. The second section contains information about the amounts of standard tax deductions provided. If there are other deductions or non-taxable amounts, they are listed on the appropriate sheets. The completed declaration must reflect all expenses and income of the taxpayer for the previous period.
  • On sheet A the name and details of the company where the person received income is indicated. The amount of income accrued by the company and the amount from which tax was withheld and its volume are also indicated. Such information should be taken from lines 5.1-5.4 in the 2-NDFL certificate.
  • Section 6 includes information about the KBK, where personal income tax is calculated, that is, 18210102021011000110. OKATO is also indicated for the territory where the tax was paid. Indicates the withheld tax that will be returned from the budget.
  • To section 1 information from all completed sheets is summarized. Then the number of sheets is counted and indicated on the title page. Documents with the specified expenses are attached to the declaration.

Tax deductions

Individuals who receive income pay personal income tax (personal income tax) to the budget. Income is subject to a 13% rate and the taxpayer is entitled to the following tax deductions:

  • social types (when paying for tuition, charity, purchasing drugs and treatment);
  • standard types;
  • property types (during the construction of housing, sale, purchase of a car, apartment, other property).

A social deduction is provided to a person in the amount of expenses actually paid, provided that they do not exceed the maximum amount established by the tax code in the amount of 120 thousand rubles. A taxpayer can receive a property deduction for the purchase of real estate once in a lifetime for one property. In this case, documents (receipts, checks and contracts) must reflect the fact of construction of real estate in the country.

For more information about the declaration process, see the following video:

List of required documents

To prepare a tax return, you need to prepare the following basic documents:

  • an identification number;
  • passport;
  • certificate 2-NDFL about income from the place of work.

When purchasing real estate, you must additionally prepare:

  • certificate of registration of property rights;
  • act of acceptance and sale;
  • purchase and sale agreement;
  • receipt or receipt for receipt of money.

If the apartment was purchased on credit or a mortgage, then an additional certificate from the credit bank indicating the interest paid, as well as a loan agreement, must be submitted.

When constructing an object, it is required to provide a contract for the construction of real estate, bills or receipts, and various checks to confirm costs. If the apartment is registered, then a certificate of registration of ownership rights and an acceptance certificate are submitted.

If you need to receive tax when selling a car, submit a document for the sale or purchase of a car, a copy of the title.

When selling securities, documents for their sale (payments and agreements), documentation for their purchase (payments and agreements, a certificate from the tax agent for income, documents for additional costs) are submitted.

If tuition is paid for, then you should prepare an agreement with the educational institution, checks and receipts for payment, copies of the child’s birth certificate and the educational institution’s license.

Filling out on the Internet

To fill out a declaration, you can use an online service or special programs that can be used by any taxpayer without special skills. The advantages of the online service include:

  • receiving a completed declaration;
  • use of an easy and accessible interface;
  • Possibility of technical support by specialists by phone or email;
  • attached instructions for drawing up a declaration;
  • automation of calculations.

You can fill out a tax return using a program developed by the Federal Tax Service of Russia, which is modified every year. The advantages of the program include the absence of declaration forms and automation of calculations. But the program also has disadvantages: the compiler must know the interface, you cannot generate a finished report file, you need to install a different program for each year, and there is no technical support.

Reasons for refusal to accept a declaration

The reasons for refusing to accept a declaration cannot be an incorrect OKTMO or OKATO code or the absence of a bar code on the declaration.

In accordance with the Administrative Regulations of the Tax Service, clause 28, for the provision of public services for free notification of taxpayers, tax agents and fee payers about current fees and taxes, the following grounds are presented for refusal to accept a document:

  • lack of documentation confirming the authority of the taxpayer’s representative to submit a declaration, or the completeness and accuracy of the specified information;
  • lack of documentation identifying the applicant or refusal to provide it;
  • submitting a declaration to a tax authority that does not accept such calculations;
  • drawing up and submitting a report in another form not established by the tax authority;
  • lack of an electronic signature of the manager from the applicant company when submitting the electronic payment form;
  • absence of the manager’s signature on the paper report form.

Ways to quickly submit a document to the tax authority

  • the declaration does not need to be stapled, since possible changes will require a complete correction of the corresponding sheets;
  • The document must be submitted at your place of permanent residence in Russia in person or from a representative by proxy. At the same time, it is possible to quickly correct defects on the spot;
  • you need to decide in advance on the current account where the tax will be charged, so when drawing up the declaration you need to take the details (name and number of the bank branch, correspondent account, BIC, current account and personal account of the taxpayer);
  • It is necessary to save a second copy of the report, which can be used when drawing up an application for a tax refund after the tax authority makes a decision.