In Russia, every resident of the country must have registration. It can be different - temporary or permanent. The bulk of the population is faced with the second type of registration. But the first one is not uncommon. What does a sample form No. 3 (registration at the place of stay) look like? What will be required to obtain this document? Why is it needed at all? We will have to reveal the answers below.
Who is eligible?
Who is issued Form No. 3? Registration at the place of residence (a sample certificate will be provided later) is most often carried out in relation to foreigners and stateless persons. According to current laws, they cannot have permanent residence in Russia.
Citizens of the Russian Federation have the right to obtain both temporary and permanent registration. It all depends on the circumstances. For example, you can have two registrations at the same time. This is possible if a person moved to another region for several months to earn money.
Definition of the concept
According to FMS Order No. 288, a form has been approved that must be attached to the passport. It is issued for a certain period, which is determined by the owner’s permission and the duration of stay in the region. Many people are interested in Form 3 – what is it? This document is official and allows you to live at a specific address and freely stay in the territory of the locality. She has a personal number, which is entered into the database of the Main Department of Migration Affairs of the Ministry of Internal Affairs.
A registration certificate in form 9 is a document that contains information about citizens who have the right to reside within a certain property. If you need to indicate all previously registered persons, you will have to obtain an archival document.
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What type is the correct sample of form No. 3 “Registration at the place of stay”? The answer to this question interests many visitors to Russia.
The point is that the document being studied externally resembles the most ordinary certificate. It is printed on A5 paper and does not have any state marks. Paper color - white.
To confirm the validity of the form, it is stamped by the organization issuing the document, as well as the signature of the head of the relevant body.
Advantages and disadvantages
What does this form provide:
- Makes equal members of society, on a par with holders of Form 8.
- Quick recovery of documents in case of loss.
- Assistance in employment. Large companies do not want to hire people who do not have this certificate. Although there is no legal reason to refuse, according to practice they prefer not to call back after the interview;
- Helps with registering your car.
- Completely free assistance from qualified doctors in district and city hospitals. You will only need to submit your passport and Form 3. This does not apply to private clinics.
- Without it, it is difficult to enroll a child in kindergarten, since most institutions oblige parents or guardians to submit this certificate.
- It is even more difficult to send to school because they are more demanding of this paper.
Having registration opens up a wide range of opportunities for a citizen, but it is not without its drawbacks.
Minuses:
- The maximum period is only 5 years.
- The amount of utilities will increase.
Content
Form No. 3 (registration at the place of stay) contains a variety of information. Usually it indicates the registration address.
More precisely, here you can see:
- Full name of the registered person;
- place of residence;
- registration validity period;
- date of birth of the document owner;
- passport number and series (if any);
- birth certificate number (for minors).
There is no further information in the document. It must be worn by the registered person along with their ID card.
The body responsible for registration
The main authority that carries out the procedure for registering citizens is the territorial body of the Ministry of Internal Affairs. This structure has specialists on migration issues on staff. An interested person just needs to contact us and submit the necessary documentation. All mandatory actions will be performed by the authority’s specialists. Even if a person does not have any documents on hand, the specified authority will request the necessary information from third parties.
It should be noted that sending requests slightly increases the duration of the procedure. According to general rules, it is three days. In case of sending requests, the time increases to eight working days.
It should be noted that the authorized body carries out all necessary actions in the interests of the registering party free of charge. That is, the person does not make payment for the service provided.
About filling
Sample form No. 3 “Registration at the place of stay” will be presented later. First you need to figure out how to fill out this paper correctly.
It is recommended that you provide all the information requested by the form, following the instructions:
- Enter the full names, patronymics and surnames of the property owner and the registered person.
- Indicate your residence address without abbreviations.
- Enter information about the date from which registration is being made.
- It is necessary to enter information about the permanent registration of the citizen.
- Indicate the basis on which registration is carried out.
- Enter information from identity documents of citizens.
- Enter the date of issue.
The authorized person also indicates how the applicant wishes to pick up the certificate - in person or by mail. These rules will help you avoid mistakes when filling out the paper you are studying.
Deadlines for submitting the 3-NDFL declaration in 2020
The deadline for submitting the 3-NDFL declaration with the declared income is until April 30, the payment deadline is until July 15.
In 2021, by Decree of the Government of the Russian Federation dated April 2, 2020 No. 409, the submission deadline was extended by three months - until July 30, 2021. The payment deadline for 2021 remains the same.
Please note that this year the payment deadline was earlier than the deadline for submitting the declaration. On this issue, the tax authority recommended that if you do not have time to submit the declaration on time, calculate the approximate amount of tax and pay it to the budget before submitting the declaration.
For individual entrepreneurs who are part of small and medium-sized enterprises (SMEs), the payment deadline has been postponed until October 15, 2020.
If the declaration claims deductions without income, the period for submitting the declaration is limited to only three years; the declaration can be submitted at any time during the year.
The 3-NDFL declaration is submitted to the tax authority in one of the following ways (clauses 3-4 of Article 80 of the Tax Code of the Russian Federation):
- on paper - directly to the inspectorate, by mail with a list of attachments or through the MFC;
- in electronic form - via TKS or through the taxpayer’s personal account.
Features of registration
A photo of form No. 3 (registration at the place of stay) is presented in the article. To obtain it, a citizen must take into account some nuances of the law.
For example, housing ownership plays a role in this issue. The owner has the right to register everyone on his territory. To register unauthorized persons, you will have to obtain the consent of the owner of the apartment or house. His personal presence will also be required.
But when it comes to registering minors, these principles do not apply. A certificate of registration at the place of residence (Form No. 3) is issued even without the consent of the owner, but only if we are talking about registering children with their parents. The thing is that today all minors under 14 years of age are required to register with one of their parents. Therefore, the owner’s consent and presence at this procedure is not required. Discharging the child will be problematic.
Who is required to file a 3-NDFL declaration?
This should be done:
- individuals from among individual entrepreneurs (clause 1, clause 1, article 227 of the Tax Code of the Russian Federation);
- practicing notaries and lawyers who have established law offices, as well as other persons engaged in private practice (clause 2, clause 1, article 227 of the Tax Code of the Russian Federation);
- persons who received income from individuals or organizations (who are not tax agents) under a rental agreement, an employment contract and a civil law agreement, including a lease agreement for any property (clause 1, clause 1, article 228 of the Tax Code of the Russian Federation).
- persons who received income from the sale of property owned for less than the minimum period of ownership, as well as from the sale of property rights (assignment of the right of claim) (clause 2, clause 1, article 228 of the Tax Code of the Russian Federation);
- persons who are residents and received income from sources outside the Russian Federation (clause 3, clause 1, article 228 of the Tax Code of the Russian Federation);
- persons who received other income that was not withheld by the tax agent (clause 4. clause 1 of article 228 of the Tax Code of the Russian Federation);
- persons who have received winnings from the lottery or gambling in the amount of up to 15,000 rubles. (Clause 5, Clause 1, Article 228 of the Tax Code of the Russian Federation).
A complete list of persons required to submit a tax return is given in Articles 227 and 228 of the Tax Code of the Russian Federation.
Where is it issued?
We have studied a sample of filling out form No. 3. Registration at the place of stay, as well as the issuance of the corresponding document, is carried out by certain authorities. Citizens of the Russian Federation can decide for themselves where to turn for help.
It is possible to obtain a certificate of temporary registration in:
- MFC;
- "My Documents";
- FMS;
- migration services under the Ministry of Internal Affairs;
- passport offices;
- passport and visa centers;
- management companies that are involved in servicing this or that housing.
In fact, everything is simpler than it seems. Especially if you discuss the nuances of registration and its timing with the owner in advance.
Where to go to get
If a certificate in Form 3 is required, you must collect a minimum package of documents. The application is drawn up on site in one of the bodies authorized to carry out registration actions. It could be:
- MFC;
- territorial division of the GUVM;
- management company on whose balance sheet the house is located.
The specialist will give you a form and help you fill it out. The written consent of the property owner or responsible tenant is important. But it’s easier to apply together with the person who is registering.
The procedure takes 3 business days from the date of acceptance of the documents. If an application in Form 3 is sent to the passport office, the period may increase by several days. They are necessary for the delivery of documents to the Main Migration Department of the Ministry of Internal Affairs.
Note! In a municipal apartment, the consent of adult registered residents is required. If the property is owned, permission from all owners is required.
Documents for citizens of the Russian Federation
In order for a person to be issued a valid sample of Form No. 3 “Registration at the place of residence”, it is necessary to contact one of the previously listed authorities. You will have to bring some documents with you.
Namely:
- ID card (owner and registered citizen);
- consent to registration;
- application for registration;
- title documents for housing (preferably).
Usually this is enough. This list is relevant for all adult citizens of the Russian Federation.
Involvement of intermediaries
Since only a child is allowed to register at the place of residence without the permission of the owner of the property, to register an adult, the personal presence of the owner of the property is mandatory, otherwise Form No. 3 or any other application will result in a refusal by the migration service. However, sometimes it happens that the owner knows about the situation and agrees to register a temporary tenant, but cannot be personally present during registration.
Options for registering a residence permit without the personal presence of the homeowner:
- Execute and notarize a power of attorney for a person who will appear at the migration service instead of the owner of the residential premises and will officially act on his behalf (the document must be executed only by the owner himself);
- Form No. 3 can be filled out by the homeowner in the presence of a notary and must be certified by him, after which this paper is submitted to the migration service along with the application and other documents for registration;
- Turn to intermediaries who, for a certain fee, will do everything themselves.
In the case of the latter option, you need to be extremely careful, since there are many scammers in the field that is somehow related to real estate. By paying them you can be left without money and registration.
For children
A slightly different set of papers will be required if we are talking about registering a child. In this case, the parents of the minor must contact the FMS.
They will be required to:
- passports;
- birth certificate;
- application for registration;
- certificates of registration at the place of residence of the parents;
- consent from the second parent for the operation (if mom and dad are registered in different places);
- a certificate stating that the child is not registered elsewhere (most often required for permanent registration).
Ready! Now all that remains for parents is to give the prepared package of documents and wait for the certificate of temporary registration of the child.
Children over 14 years of age can be registered anywhere. When registering, even temporarily separately from the parents, the previously listed package of papers (for adult citizens of the Russian Federation) is accompanied by both the parents’ consent to the process and the permission of the property owner.
How to reduce the fine
In case of untimely submission of the 3-NDFL declaration, taxpayers face a fine under paragraph 1 of Art. 119 of the Tax Code of the Russian Federation. The amount of the fine on a declaration with income without payment is 1,000 rubles. or 5% of the unpaid amount for each day of delay, but not more than 30% of this amount and not less than 1,000 rubles.
Until 2021, a taxpayer could not be fined if the return was not submitted to the tax office. From 2021, if a 3-NDFL declaration is not submitted, the tax office will simply conduct a desk audit without it and will add an additional fine based on the cadastral value of the housing. When selling, the income will be the transaction price or 0.7 of the cadastral value (whichever is greater in amount). When donating, the cadastral value of the property will be considered income.
The amount of the fine can be reduced by at least two times (or more) if there is at least one mitigating circumstance. The list of mitigating circumstances is not exhaustive: the more there are, the less the fine may be.
The minimum fine of 1,000 rubles can also be reduced. The list of mitigating circumstances is given in Art. 112 of the Tax Code of the Russian Federation:
- committing an offense due to a combination of difficult personal or family circumstances;
- committing an offense under the influence of threat or coercion or due to financial, official or other dependence;
- difficult financial situation of an individual held accountable for committing a tax offense;
- other circumstances that may be recognized by the court or tax authority considering the case as mitigating liability.
The last point may include the following:
- committing such an offense for the first time;
- the presence of minor children or children under 24 years of age who are in full-time education;
- advanced (retirement) age;
- minor period of non-submission of a declaration or non-payment of tax (from 1 to 10 days);
- repentance and admission of guilt;
- lack of intent to commit a violation.
The more mitigating circumstances are indicated in the petition, the greater the chance of reducing the amount of the fine by more than half.
For foreigners
How to get form No. 3? Registration at the place of residence for citizens of the Russian Federation is a fairly simple operation. Especially if the homeowner is not against the procedure. Things are more complicated with foreigners.
They will have to present:
- consent to registration;
- statement;
- passport;
- migration card.
In addition, after issuing a certificate of registration, foreigners will have to annually notify the migration services of their place of residence. The main problem is that not every owner will agree to register a foreigner in his home.
How to reduce the payment in the declaration
When selling property before the expiration of the minimum period of ownership, the seller must fill out and submit a 3-NDFL declaration, and you can reduce the amount of tax by applying one of the deductions:
- the amount of actual expenses incurred related to the acquisition of this property, which must be documented: costs of acquisition, construction of real estate, mortgage interest (clause 2, clause 2, article 220 of the Tax Code of the Russian Federation);
- property deduction in the amount of 1 million rubles. when selling residential houses, apartments, rooms, garden houses, land plots (shares in listed real estate) or in the amount of 250,000 rubles. – when selling other real estate (for example, a car, a garage). This deduction is applied if expenses cannot be documented, for example, in a gift agreement (clause 1, clause 2, article 220 of the Tax Code of the Russian Federation).
Thus, the sale of real estate worth up to 1 million rubles, as well as other property worth up to 250,000 rubles. is non-taxable.
An example of applying a deduction of 1 million rubles.
Modestov inherited an apartment in 2021 with a cadastral value of 3 million rubles. and decided to sell it that same year. The sale takes place before the minimum ownership period and there are no documented acquisition costs.
In this case, you can take advantage of a property deduction in the amount of 1 million rubles. The amount to be paid will be: RUB 260,000. = (3 million rubles – 1 million rubles)*13%
Example of using a deduction with confirmed expenses
Korablev bought an apartment in 2021 for 4.5 million rubles. and sold in 2020 for 4.2 million rubles, the cadastral value is 4.3 million rubles. Since the amount of expenses actually incurred is greater than the sum of the sale and the cadastral value, no tax will be payable in the declaration.
When selling property, an important indicator is its cadastral value. So, if the value of the property under the contract is less than 0.7 of the cadastral value, then the tax will have to be calculated based on the cadastral value.
Example calculation with cadastral value
Smirnov bought an apartment in 2021 for 3 million rubles. I sold an apartment in 2021 for 3 million rubles, the cadastral value of the apartment is 6 million rubles.
Although the amount of expenses actually incurred and the amount of income are the same and amount to 3 million rubles, tax will have to be paid, since the cadastral value is twice the actual value.
The amount to be paid will be: RUB 156,000. = (6 million rubles * 0.7 reduction factor - 3 million rubles (costs)) * 13%