Personal income tax (NDFL) is paid by every working citizen of the Russian Federation. And in most cases this happens automatically - personal income tax is withheld from your salary. By the way, personal income tax accounts for more than 30% of the tax budget. However, there are certain situations in which individuals themselves calculate and pay this tax. This happens, for example, when a person gets money from renting out property or selling real estate that was owned for less than a certain period of time. Or, it happens that some lucky person wins a lottery prize or receives a gift of property from distant relatives, as well as from abroad. In such situations, individuals submit a 3-NDFL declaration to the tax office at the place of registration and pay tax on the income received.
In addition, individual entrepreneurs (IP) declare income in form 3-NDFL and pay tax on the general taxation system (OSNO), namely:
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Individual entrepreneurs operate at OSNO throughout the year;
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combined UTII and OSNO in 2020;
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work in some special mode for a certain period of time and in the same year switch to OSNO;
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are on OSNO, but do not conduct any activities - they are required to submit a zero declaration.
And notaries, lawyers and residents who receive cash payments from abroad also pay personal income tax. They submit the same form 3-NDFL.
All of the above categories are required to pay personal income tax on their own and report it to the Federal Tax Service. But at the same time, there are taxpayers who submit Form 3-NDFL voluntarily in order to return part of the paid personal income tax. In this case, when filling out a declaration, an individual declares property, social or standard deductions in connection with the purchase of housing, expenses for education or treatment.
When is it necessary to submit 3-NDFL reports and pay tax?
Individuals from whose income personal income tax is not withheld by tax agents, foreigners working in Russia under a patent, as well as individual entrepreneurs on OSNO, notaries, lawyers and other private practitioners are required to submit a tax return 3-NDFL to the Federal Tax Service Inspectorate no later than April 30 and pay the tax by April 15 July inclusive. If the deadline falls on a weekend or holiday, the payment obligation is transferred to the next business day. In 2021, July 15th falls on a Friday. A completely separate rule applies to individual entrepreneurs and private practitioners who have ceased their business. These representatives must submit a declaration to the Federal Tax Service within five days from the end of their activities.
For citizens intending to receive a property, social or other deduction, there is no strict deadline for filing a declaration for 2020. This can be done throughout the next year and even beyond.
Deadlines for submitting declarations and calculations for regional taxes
Transport tax . As of 2021, transport tax declarations have been abolished (Law No. 63-FZ of April 15, 2019). Until 2019 inclusive, legal entities submitted a declaration before February 1 of the following year (Article 363.1 of the Tax Code of the Russian Federation).
Gambling tax . Declaration - before the 20th day of the month following the reporting month (Article 370 of the Tax Code of the Russian Federation).
Organizational property tax . Declaration - until March 30 of the next year (Article 386 of the Tax Code of the Russian Federation). The deadline and necessity for submitting calculations depends on the region. If the region has not established tax reporting periods, then there is no need to submit calculations (Article 379 of the Tax Code of the Russian Federation).
What happens if the 3-NDFL declaration is submitted late
A taxpayer who fails to submit a return to the Federal Tax Service on time may be fined. The fine is 5% of the unpaid tax amount for each month of delay (both full and incomplete). It can reach a maximum of 30% of the tax amount and a minimum of 1,000 rubles. A minimum fine can be received, for example, by an individual entrepreneur who has not submitted a zero declaration, which he is required to fill out even in the absence of activity. But the amount of penalties doubles if the payer violates the deadline for filing the declaration again. In this case, he pays 10% of the calculated personal income tax amount for each month, but not more than 60%, despite the fact that the minimum fine is 2,000 rubles. It all depends on the situation. There are also tougher sanctions. For example, Form 3-NDFL not submitted to the Federal Tax Service when selling property may result in the recipient of the income being summoned to a commission to legalize the tax base. This is stated in the letter of the Federal Tax Service dated July 25, 2017 No. ED-4-15/14490. And there is even criminal liability. It occurs under Article 198 of the Criminal Code for refusal to declare in Form 3-NDFL and pay tax in a large and especially large amount.
However, the norms of the Tax Code of the Russian Federation also provide for mitigating circumstances that reduce the monetary penalty from the offender:
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the declaration was not submitted on time for the first time;
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submission of the form was prevented by any material, technical, personal or service problems;
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disability of the taxpayer;
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admission of guilt;
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Immediately fill out form 3-NDFL and submit it to the tax office.
In this case, the taxpayer has the right to submit an application to the Federal Tax Service, in which he justifies the late submission of reports and documents confirming mitigating circumstances.
Deadlines for submitting declarations and calculations for special tax regimes
Reporting on them is simpler than on taxes on OSNO - there is no need to submit calculations for the reporting period. Only a declaration is submitted, and not for all taxes.
Unified Agricultural Tax (USAT) . Declaration - until March 31 of the next year (Article 346.10 of the Tax Code of the Russian Federation).
Simplified taxation system (STS) . Declaration - until March 31 of the next year for legal entities, until April 30 of the next year for individual entrepreneurs (Article 346.23 of the Tax Code of the Russian Federation).
Taxation system for the implementation of production sharing agreements . There is no tax return here, because there is no separate object of taxation (Article 346.40 of the Tax Code of the Russian Federation).
Patent tax system (PTS) . There is no need to submit a declaration (Article 346.52 of the Tax Code of the Russian Federation).
You need to submit 3-NDFL in 2021 using a new form
Form 3-NDFL has been updated in accordance with Order of the Federal Tax Service of Russia dated August 28, 2020 No. ED-7-11/615. It comes into force on January 1, 2021, which means the new form will be used from that date. The document and a sample of the new form can be found here. Its structure is essentially no different from the previous one. But, nevertheless, there are important changes in it. An Appendix to Section 1 “Application for offset (refund) of overpaid personal income tax” has appeared. This is a very convenient innovation - all the information is in one declaration. There is no need to fill out a separate application. Section 1 itself has changed. It now includes two subsections. One of them is intended for declaring tax for payment or refund in accordance with the norms of paragraph 7 of Article 227 of the Tax Code of the Russian Federation, the other is dedicated to tax on other grounds.
In addition, another page appeared in the 3-NDFL declaration: “Calculation of advance payments paid under clause 7 of Art. 227 of the Tax Code of the Russian Federation." It must be completed by individual entrepreneurs, notaries, lawyers and other private practitioners. They must indicate here the income, deductions taken into account, the tax base for advances and the calculated amounts of advance payments. The barcodes of the declaration pages have also been updated. You need to submit Form 3-NDFL to the tax office at your place of registration. And this can be done both on paper and electronically through your personal account on the website of the Federal Tax Service, as well as State Services.
How to submit a declaration on the Federal Tax Service website
We bring to your attention step-by-step photo instructions with which you can submit a completed 3-NDFL declaration from a desktop computer or laptop.
If you contacted NDFLka.ru to prepare a declaration, you can download it in XML format from your personal account on our website. We have compiled detailed instructions for you,
Step one
Log in to the taxpayer’s personal account on the Federal Tax Service website. (see pictures in the previous section).
After logging in, expand the additional menu -> contacts -> check the contact details of your tax authority. Check the name of the Federal Tax Service in the taxpayer’s personal account with the name in the prepared declaration.
If the name of the Federal Tax Service is not current in your personal account, then you first need to send an appeal through Life situations -> Other situations -> There is no suitable life situation with a request to update the data and attach a scan of your passport with the registration address to it.
After updating the data (the appeal can be considered for a maximum of 30 days), you can begin sending the declaration.
If the current name of the Federal Tax Service is indicated in your personal account, then go to the “Income and Deductions” tab.
Step two
Select the “Declarations” section and go to the next window.
Step three
Click the “Download completed declaration” button and upload the file in xml format.
Step four
Select the year for which we are filing a declaration, then click the “select file” button. We attach the declaration in xml format. At the same stage, we attach documents in jpg/pdf format confirming the income and expenses declared in the declaration.
The total volume of all sent files should not exceed 20 MB.
If you do not have an electronic signature, first obtain an electronic signature verification key certificate. We wrote about this above. If the certificate has already been received, then click the “send” button. Your declaration has been sent.
Next, in the life situations - my declarations section, the verification status will be displayed.
As soon as the declaration is verified, you will receive information about the result of the desk audit.
Step five
If you forgot to attach any documents, you can send them.
An example from the practice of experts at the NDFLka.ru service:
Our subscriber Alexander T. submitted a 3-NDFL declaration in his personal account, in which he claimed a tax deduction in the amount of 115 thousand rubles. He attached supporting documents to the declaration.
After sending the report, the client had doubts and asked his personal consultant to check whether he had submitted all the documents to the inspection. As a result of the audit, it turned out that an important certificate from a medical institution was missing to confirm expenses. Alexander was upset because he decided that he would be denied the deduction and would have to retake everything again. However, the expert assured that the documents can be sent. The client received the certificate and sent it at the stage of checking the declaration. As a result, the tax deduction was provided on time.
Changes to deductions next year
Decree of the Government of the Russian Federation dated April 8, 2020 No. 458 expanded the list of medical services, payment for which can be included in the social tax deduction. In particular, the list of expensive services for orthopedic treatment of patients with congenital or acquired dental defects, infertility treatment, and others has been expanded. In addition, it will now be possible to claim a deduction for the cost of medical evacuation.
The changes have not yet affected property deductions. In 2021, it can also be claimed when purchasing a home in the amount of 2,000,000 rubles, and when paying mortgage interest - 3,000,000 rubles. The investment deduction limit will also remain the same - 400,000 rubles.
Tax refund for your treatment
- Agreement with the clinic for the provision of medical services. Medical care can also be confirmed by an extract from the medical record or discharge summary. The documents must be certified by your attending physician.
- Payment documents for obtaining a tax deduction for treatment, purchase of medicines or payment of insurance premiums. Receipts, bills, checks, bank statements confirming the amount of payment.
- Voluntary health insurance agreement or policy – upon payment of premiums.
- License of a medical institution. Not necessary if the license details are specified in the contract.
- Certificate of payment for medical services. Issued by a medical institution. Original.
- Declaration 3-NDFL. Original.
- Certificate 2-NDFL for the year you paid for the service. Original. Issued by the accounting department at work.
- Passport.
Results
The deadline for submitting Form 3-NDFL for declaring income is set for April 30, following the reporting year. If the deadline falls on a weekend or non-working date, it is shifted to the next closest working day. But for reporting for 2021, this rule does not apply and you must report no later than 04/30/2021, because it's a working day. For late submission of a tax return, the taxpayer will face a fine of at least 1,000 rubles.
When declaring tax for deduction, a specific deadline for filing 3-NDFL is not established by law. But the tax can be returned only for the last 3 years preceding the year of filing the declaration.
Sources:
- Tax Code of the Russian Federation
- Order of the Federal Tax Service dated October 7, 2019 No. ММВ-7-11/ [email protected]
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Which of those receiving a residence permit can do 3-NDFL
- VRP
How much money do you need for a residence permit?
- Marina Danilova
- 19.05.2020
Any citizen can file a tax return. You don't have to be an individual entrepreneur to do this.
It is important to understand here that, according to the logic of the law, every resident of the Russian Federation who receives income outside of official work must notify the tax service about this and pay tax on the income. This is done by filing a tax return.
A certificate in form 3-NDFL is issued when a citizen:
- sold any expensive item (fur coat, smartphone, car, etc.);
- sold real estate;
- rents out housing;
- received income from sources located outside the Russian Federation;
- is an individual entrepreneur;
- won the lottery;
- received a large sum as a gift.
An important point that makes life much easier for foreigners applying for 3-NDFL: the tax office does not require documents indicating where your money comes from. That is, you can simply come to the Federal Tax Service and declare, say, 50,000 from your personal savings. In this case, you can indicate in the certificate that the money was given to you or that you received it from the sale of a fur coat.
Deadline for filing 3-NDFL upon termination of activity
Upon termination of activity for 3-NDFL, the deadline for submission is determined depending on which category of individuals the taxpayer belongs to. According to the standards contained in paragraph 3 of Art. 229 of the Tax Code of the Russian Federation, it is established as follows:
- within 5 days after the end of the month when this activity was terminated - this is the filing deadline for individual entrepreneurs and private practitioners under 3-NDFL;
Attention! The day of termination of activity is considered to be the date of making the corresponding entry in the Unified State Register of Individual Entrepreneurs, and not the date of filing the application for deregistration (letter of the Federal Tax Service of Russia dated January 13, 2016 No. BS-4-11 / [email protected] ).
- no later than a month before leaving the Russian Federation - this is how 3-NDFL determines the filing deadline for foreign citizens.
