Only citizens of the Russian Federation who pay personal income tax (NDFL) at a rate of 13% can claim a tax deduction. To receive a deduction, you need to submit a declaration in form 3-NDFL. This can be done in several ways.
1. In your Personal Account on the tax website.
2. Through the “Declaration” program. You need to download and install it on your computer. Instructions for installing the program are also available on the tax website, and instructions for filling out are even available in video format.
3. On paper. The form with the declaration form can be downloaded from the tax website and filled out by hand in capital block letters. Examples of filling out are also available on the website. The completed declaration must be brought to the Federal Tax Service office at your place of residence or stay or to the MFC. But keep in mind that from March 30 to April 30, 2021, all branches of the Federal Tax Service will be closed.
We will analyze in detail the first method: filing a declaration through your Personal Account on the Federal Tax Service website.
Read on topic: Instructions: what is a tax deduction and how to get it
Why may the declaration not be accepted?
- The declaration submitted via the Internet does not contain the electronic signature of the taxpayer.
- The declaration was submitted to the tax office, which does not deal with you (in the wrong place).
- The declaration is filled out with errors (the programs correct what you enter in the wrong fields, but if you fill out the number of something and confuse the numbers, then no one will be able to correct it for you, and the fact will be revealed only when checked).
- The documentation does not include the taxpayer's full name
- The electronic signature with which the declaration is signed belongs to another person who is not a taxpayer for this particular declaration (in other words, you will not be able to sign a document with someone else’s digital signature).
In other cases, the FSN will not refuse you.
If we are talking about selling an apartment
The most questions arise in connection with the sale of real estate, so we will consider this point in more detail. If an apartment or other object was inherited or became property through privatization, the minimum period of ownership is 3 years. Otherwise - 5 years.
If the sale is completed before the minimum period, it becomes necessary to submit a declaration through State Services or another method. But if all the money was spent on the purchase of another property, there is no need to pay tax (the declaration is still submitted, just the purchase of a new property is documented).
If the apartment is sold and a new one is not purchased, then the need to pay tax arises. According to the law, a tax deduction of 1,000,000 rubles is applied. For example, if an apartment is sold for 2.5 million, the amount of 1.5 million will be taxed at 13%.
You can pay tax only on the difference received as a result of the purchase and sale. For example, an apartment was bought for 3,000,000, and 2 years later sold for 3,700,000. If you confirm the figures with documents, tax is paid only on 700,000.
When dealing with property, it is better to first obtain advice from specialists, because there are some exceptions and nuances. But if you have owned the property for more than 5 years, you no longer need to file a declaration.
What does an individual entrepreneur need to submit reports through the taxpayer’s personal account?
Reporting documents in electronic form must be signed with an electronic signature. In this case, the individual entrepreneur must use only a qualified electronic signature.
website. In addition to electronic reporting, EPC can be used to participate in tenders, work with government portals, and also for electronic document management. The production of a CEP certificate usually takes one day.
The electronic signature verification key certificate requires a special medium (token). In addition, to work with an electronic signature, you need a cryptographic protection program, for example, CryptoPro CSP.
To prepare for working with electronic signatures and configure the necessary software, use the user manual.
Sending a report to an individual entrepreneur
To send reports to the tax authority through the taxpayer’s personal account, go to the service page and click the “Login” button.
On the main profile page, provide basic information and go to the “File Upload” tab. Select the container file and click Submit.
The sent report with the status “Pending” will appear in the list of transferred files. As soon as the document is submitted to the tax office, the status will change to “Completed (successful).”
As you can see, you have to spend a lot of time preparing and sending reports through tax services, so submitting reporting documents through special electronic reporting systems is more convenient. The Astral Report 5.0 web service will save time by sending reports in one click. In addition, the system is equipped with a wide range of functions and has a flexible tariff schedule.
Advantages of filing a return online
- As we have already found out - saving time
- Autonomy. You can fill out tax documents and send them to the agency from anywhere with internet access.
- Minimizing errors. It is much easier to fill out a declaration using a ready-made online form. And you don’t have to be afraid to make a blot.
- Automatic tax calculation. The system itself, based on the entered data, will calculate your tax.
- Safety. Well-established security protocols for connecting and transmitting information, plus additional protection with an electronic signature.
Important! The day the declaration is sent online is considered the day it is submitted.
Filing reports through the federal tax service is currently the fastest way. Moreover, it is safe and convenient in many ways. Therefore, we recommend that those who have not yet used it try and evaluate it.
When to submit a declaration. Deadlines.
In the case when you fill out a report using the 3-NDFL form, then you have a maximum period of time - until the thirtieth of April of the following reporting year. But of course, it is advisable to do this earlier. If April 30 is a holiday, the deadline is moved forward one business day.
The same declaration reports that are submitted to the Federal Tax Service only to receive tax deductions do not have a deadline. They can be served at any time throughout the year.
When you break the serving rules and are late with this important task, you can prepare for a fine. Article 119 of the Tax Code of the Russian Federation threatens a five percent fine for this violation. This five percent is calculated from the amount that you did not pay as tax, and for each month of overdue time.
Comments: 2
Your comment (question) If you have questions about this article, you can tell us. Our team consists of only experienced experts and specialists with specialized education. We will try to help you in this topic:
Author of the article Irina Rusanova
Consultant, author Popovich Anna
Financial author Olga Pikhotskaya
- Hope
04/21/2021 at 22:28 How to send scanned contracts for treatment, I get five contracts in three years. ?
Reply ↓ Anna Popovich
04/22/2021 at 20:30Dear Nadezhda, please clarify this point by calling the State Services hotline or 115 (for mobile phones).
Reply ↓
“Declaration” program
If you just need to fill out a declaration, but not send it remotely to the Federal Tax Service, then you can use the special “Declaration” program. You can download it from this page, the required file is “Installer”.
After downloading to your computer, the installation wizard will open. You need to allow it to install by agreeing to the terms. It takes about 5 minutes. Afterwards, you can open the program and generate 3-NDFL.
First, the citizen fills out information about himself. This is done in the “Information about the declarant” section.
Next, you need to fill out the “Income Received” section. To indicate a new one, you need to click “+” and fill out the information for this source.
Go to the tax return generation tab, mark 3-NDFL there, and indicate the type of taxpayer.
After filling out all sections, you need to create a document and then print it. If you don’t have a printer at home, you can download the declaration onto a flash card and then print it at service points. Next, the document can be sent to the Federal Tax Service by registered mail or you can visit the Tax Office in person (you can sign up through State Services).
Thanks to this service, citizens do not need to spend money on the services of companies or individual accountants who, for a fee, help generate 3-NDFL. Anyone can download the program, enter data into it and then print out a correctly compiled document, ready for submission to the Federal Tax Service.
The “Declaration” program on the FSN website. How to use
This is a program that can be downloaded from the official website of the federal tax service. It is constantly updated as amendments to the declaration form are released. Rules for its use and completion can also be found on the website.
The main purpose is to fill out forms 3-NDFL and 4-NDFL. The program is not difficult to use. And the main thing is that she herself corrects mistakes that the filler may make. But if you filled out the paper version manually, you would have to fill it out again every time.
BUT! The program is intended only for filling out the form. It will be impossible to send it. You will need to print it out and take it to the FSN office in person.
To find the program, you need to go to the resource of the regional branch of the Federal Tax Service, go to the “Software” item, then to “Software for individuals” and click on “Declaration”.
