Procedure for filing an income tax return. Deadline for filing income tax returns. How to fill out an income tax return

What form is used to submit the income statement of civil servants for 2017 in 2018? What is the deadline for submitting the declaration? What are the rules for filling out declarations? Is it true that family members of civil servants are also required to fill out and submit a declaration to the tax office? What is the liability for failure to submit a declaration? We will tell you about the rules for filling out and provide a sample income statement for civil servants.

The income of civil servants is under special control

Why are government employees required to report their income? And is it necessary to do this? The fact is that several legal acts at once prohibited that civil servants are a special category whose information about income is subject to mandatory declaration.

Normative base

Tax Code of Russia;
Federal Law “On State Civil Service” No. 79-FZ of July 27, 2004;
Federal Law “On Combating Corruption” No. 273-FZ dated December 28, 2008;
Federal Law “On control over the compliance of expenses of persons holding government positions and other persons with their income” No. 230-FZ dated December 2, 2012.

Already upon admission to the civil service, the candidate, among other documents, is obliged to provide documents containing information about the income, property and property obligations of the person entering the civil service, as well as members of his family - spouse and minor children (clause 1, part 1, Part 7, Article 20 of Law No. 79-FZ, Article 8 of Law of December 25, 2008 No. 273-FZ). To submit the above information, the form of a certificate of income, expenses, property and property-related obligations is used (clause 2 of Decree of the President of the Russian Federation dated June 23, 2014 No. 460).

Which civil servants must report income in 2017

There are a lot of civil servants in Russia. However, not everyone is required to declare their income at the end of the year. The list of positions, the filling of which requires the submission of a tax return on the income of employees of the federal public service, was approved by Decree of the President of Russia No. 557 of May 18, 2009. It includes:

employees of the Office of the President of the Russian Federation;
members of the Federal Assembly and the Government of the Russian Federation;
employees of the Ministry of Internal Affairs, Ministry of Emergency Situations, Investigative Committee, Prosecutor's Office, State Fiscal Service (State Courier Service), FSB, FSO (Federal Security Service), FMS, FSIN (Federal Penitentiary Service), FCS (Federal Customs Service), etc.

Read also What and who needs to know about the Declaration Campaign 2019

Do family members also have to report?

Family members of officials: spouse and adult children are also required to declare their income. The declaration of property of minor children is provided by parents-legal representatives.

Deadline for submitting the declaration for 2017

The deadline for filing a declaration for civil servants is no later than April 30 of the year following the reporting year. However, April 30, 2018 falls on a day off. Therefore, the deadline for submitting reports will be the next working day. The declaration for 2017 must be submitted no later than May 3, 2018.

If you fail to meet the deadline, you may be subject to a fine of 5% of the unpaid tax amount for each full month of delay. In this case, the fine cannot be lower than 1,000 rubles and higher than 30% of the tax amount.

Where to submit the declaration?

The income declaration for 2017 in 2018 must be submitted to the Federal Tax Service at the place of permanent registration of the resident (taxpayer). You can do this:

personally;
on the basis of a notarized power of attorney;
online through the government services portal (a qualified electronic signature is required);
by mail.

Income declaration form for civil servants in 2018

The income declaration of civil servants for 2017 is filled out in form 3-NDFL. The form was approved by order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671. The same document also defines the rules for filling out the income declaration of civil servants for 2017.

Tax return 3-NDFL is a document with which in Russia individuals report personal income tax (NDFL). The declaration must, as a rule, be submitted by people who sold property, who have income from abroad, who receive income for which tax was not paid by the tax agent, notaries engaged in private practice, lawyers who have established law offices, individual entrepreneurs using the general tax system , and so on.

A return must also be filed to receive certain tax deductions. That is, those who claim certain deductions are required to file a return in order to receive the deduction. But if they do not claim a deduction, they may not file a return.

How and when to submit a declaration

The income declaration is filled out according to a unified form. If you are filing taxes, the return is generally due in the year following the one for which you are filing, but no later than April 30th. The declaration is submitted to the tax office at the place of residence (i.e., official registration). The declaration can be sent by mail. In this case, it must be sent no later than April 30 (it will reach the tax office later, but it doesn’t matter). The tax payment deadline is not the same as the return filing deadline. If you are required to pay tax, this must be done no later than July 15 (the year following the one for which the tax is paid).

Declaration form for 2018

The 3-NDFL tax return is filled out by the taxpayer using the form approved by the Federal Tax Service (Order of the Federal Tax Service of Russia dated October 3, 2018 N ММВ-7-11/569@ "On approval of the tax return form for personal income tax (form 3-NDFL ), the procedure for filling it out, as well as the format for submitting a tax return for personal income tax in electronic form").

Declaration form for 2017

Tax return 3-NDFL is filled out by the taxpayer using the form approved by the Federal Tax Service (Order of the Federal Tax Service of Russia dated October 25, 2017 No. ММВ-7-11/822@ "On amendments to the annexes to the order of the Federal Tax Service dated December 24, 2014 NММВ- 7-11/671@").

Declaration form for 2016

Tax return 3-NDFL is filled out by the taxpayer using the form approved by the Federal Tax Service (Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/552@). You can download it by following the link above (source - Federal Tax Service).

Sample declarations for 2016

Tax return 3-NDFL is filled out by the taxpayer using the form approved by the Federal Tax Service (Order of the Federal Tax Service of Russia dated December 24, 2015 No. ММВ-7-11/671@). You can download it by following the link above (source - Federal Tax Service).

Sample declarations for 2015

To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.

For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.

To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.

As you know, income received from “playing” on the stock exchange is taxable. If this income was received by an individual, then he must pay the standard 13% in Russia. In this case, the broker acts as the tax agent and the private investor/trader does not have to worry about anything. The broker independently transmits all data on income and income tax accruals, debits the required amount from a trading or personal account, etc. And also, if necessary, you can order a 2-NDFL certificate from the broker. There is only one “BUT”. Everything was so good and great until 2016. Starting this year, all tax issues fell on the shoulders of investors.

And this is where my story begins.

How did I report my income in 2016?

It all started when one fine day, somewhere around the 20th of April, I saw a postal notice that a registered letter was waiting for me at the post office.

“Another meeting of shareholders in some company,” I thought. But no, when I came to the post office and received the coveted envelope, I saw that the letter came from my broker (VTB24). This is what this “letter of happiness” looks like:

And attached to it was a certificate of income of an individual in standard form 2-NDFL:

After reading the letter, I realized that either without 100 grams or without a legal education you can’t understand it, and you need to go to the bank office for clarification. No sooner said than done. I arrived at the office and the “manager” told me that we ourselves are not local and don’t know much. You'd better go to the tax office. Then it became clear to me that I was about to spend unforgettable minutes (or hours) in the company of tax officials.

Then I went to look for the truth at the Inspectorate of the Federal Tax Service. There they confirmed to me the information that I would actually have to submit this income declaration form 3-NDFL. I really wanted to be offended by VTB for treating me so rudely and look for a new broker, but the inspector explained to me that the problem was not with the broker and now I would have to report to the state on my own.

In my case, the irony of the current situation was that in the 1st quarter of 2016 I had already reported my income by submitting the appropriate declaration. As a result, I had to make a corrective form and give up again. Otherwise, I would become a malicious tax evader. 🙂

Well, now, as a kind of bonus, I will try to briefly talk about what a declaration form 3-NDFL is, how to fill it out correctly, where and how to submit it later.

What is a declaration form 3-NDFL?

Declaration of form 3-NDFL is a document according to which individuals report to the state for income received in the reporting period.

Who is required to submit a declaration?

The following individuals are required to declare their income:

received remuneration not from tax agents (employers);
who received income from the sale of property owned for less than 3 years;
tax residents of Russia who received income from sources located outside the Russian Federation;
those who received income from which income tax was not withheld by tax agents (employers);
those who have received winnings paid by the organizers of lotteries and other risk-based games;
received income from individuals as a gift.
notaries, lawyers, and other persons engaged in private practice.

If you fall into at least the description of one of these points, then congratulations, you need to report. And, if you trade on the stock exchange and you had at least 1 profitable transaction, then you definitely fall under the 1st point.

Deadlines for submitting the declaration

Income is declared once a year. The declaration is submitted in the year following the reporting year, but no later than April 30. So, for example, when declaring income for 2015, you need to report (was) no later than April 30, 2016. It should be noted that these terms were relevant in 2015, perhaps they will be different next year.

Fines

For late submission of tax reports, you will have to pay a fine to the state. If the tax has been paid, then the fine is fixed - 1000 rubles. If the tax has not been paid, then you will have to pay 5% of the tax amount for each month from the day established for its submission, but not less than 1,000 rubles and not more than 30% of the specified amount.

Declaration form

The declaration can be submitted in person at the tax office at the place of registration or stay. Or by mail. Or electronically through special companies. It is worth noting that tax authorities claim that all reporting can be submitted through the taxpayer’s personal account. But in the end I didn’t manage to do this.

How to find out about tax debts?

You can find out about your debt to the tax authorities as follows:

By contacting the tax office at your place of residence in person.
On the official website of the Federal Tax Service in the taxpayer’s personal account.
Through the State Services portal, of course, if you are registered on it.
Using the federal bailiff database.

Where and how to pay taxes?

In order to pay taxes, it is enough to know only the amount of debt and details. On the official website of the tax office there is a wonderful service (), with which you can generate a payment document (PD).

Well, you can pay the tax at any bank or remote service system, a la Sberbank-online, Tele-bank from VTB and so on...

How to fill out the 3-NDFL declaration form?

Of course, you can go to intermediaries and pay a certain amount for their services, but why, if you can do it yourself, literally, within 5-10 minutes. We will fill it out in a special program distributed by the tax office. Accordingly, we go to the tax website, download and install the “Declaration” program.

https://site/fondovyj-rynok/kak-zapolnit-deklaraciyu-3-ndfl.html

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There are two types of returns that must be completed to provide income information. These include:

 4-NDFL
 3-NDFL

Each type of declaration is intended for different citizens of the Russian Federation. 4-NDFL is provided for individuals (individual entrepreneurs) who fall under the general taxation system, as well as lawyers and notaries. As for 3-NDFL, this declaration is intended for individuals who are engaged in labor activities under employment contracts or renting property.

The same declaration is filled out and submitted by April 30 of the following year by property owners, tax residents, citizens who have won a lottery or received a reward, and others.

How to determine whether you need to prepare an income tax return?

Even if, taking into account all deductions (purchase of housing, education, treatment), you are not required to pay taxes to the state, you in any case need to fill out and submit an income tax return in the required form. There is also such a thing as a “parental deduction”, which also affects the filling out and submission of the declaration. Have you recently sold a home that you've owned for less than three years? If yes, then you also need to fill out a declaration.

It's easy to fill out an income tax return

The easiest way to fill out a personal income tax return is in a special program. It can be downloaded from almost any popular website dedicated to taxation in the Russian Federation or on the website www.nalog.ru. You can quickly find the program on this resource if you look in the section "Individuals". On this page on the right you will see the necessary software: a declaration in exe format. Next, you need to download this file, run it and install it on your computer.

Launch the program and configure it: indicate the required field (4-NDFL or 3-NDFL), in the field the inspection number, indicate the one where you are registered, leave the adjustment number that appears in the program by default. There is no need to change other numbers. Where you need to put a taxpayer attribute, you should check the box "another individual".

Also configure the column accordingly "Information about documents"(last name, first name, patronymic, date and place of birth, passport details, address and other information), “Income received in the Russian Federation”(select the desired percentage (13%, 9%, 35%). After you decide on the interest rate, indicate the name, INN, KPP for the company you work for, "Income information"(deductions, methods of purchasing real estate and other data).

Once all the required fields have been completed, the declaration can be viewed and printed.

The declaration can also be completed by hand or scanned, filled out on a computer and printed in black or blue ink. A very useful resource for you will be the link: http://base.consultant.ru/cons/rtfcache/LAW156337_2_20141105_141542.PDF, which contains the required document in pdf format.

In such a declaration, you need to carefully fill out in block letters your passport data, the code of the tax authority that will accept the declaration, and the OKTMO code. Next, you should select the rate that is subject to taxation (9, 13, 15, 30, 35), and also indicate the amount of tax due for payment.

The declaration for this year is placed on 23 pages, but you only need to fill out those that relate to your activities and are mandatory for accounting. Here you should indicate the tax deductions that you have, because they participate in the formation of rates and amounts that are subject to payment to the state treasury.

Based on Article 216 of the Tax Code of the Russian Federation, every citizen is obliged to report on his income received for the year. In this way, the amount for paying taxes is calculated - the obligation of every citizen on the basis of Article 57 of the Constitution of the Russian Federation. According to Article 229 of the Tax Code of the Russian Federation, information on profits received must be submitted before April 30 of the current year - data for the past year. To report to the tax service, a personal income declaration is filled out. How to do this will be discussed with an example.

Income tax for Russian citizens is calculated annually after submitting a declaration in Form 3 - this document is called a declaration in Form 3-NDFL. The document indicates the income received for a certain period of time.

Declaration 3-NDFL must be submitted by citizens who have a certain income

Who is required to submit

Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation clearly define the list of persons who must report their cash receipts without fail. The list of such taxpayers includes:

individual entrepreneurs;
notaries;
lawyers;
persons with private activities that generate profit.

In some cases, information about funds received must be submitted by foreigners and non-residents of the Russian Federation.

What income is included?

Having understood what a declaration is, you should consider information about what you will have to pay tax on. In other words, what is meant by the profit received for the year. The income of citizens of the Russian Federation includes:

remuneration from persons and organizations, with the exception of tax authorities and tax agents;
funds received from real estate transactions and property rights, if the objects were owned for less than 3 years;
winnings in cash equivalent in lotteries and other promotions, which are subject to an inflated rate of tax payments;
remuneration received as an inheritance - this means copyrights, works of art and other similar means;
profit from activities currently carried out by the taxpayer;
various cash proceeds received from the sale of securities and other property;
other income for which no personal income tax was paid.

The elements presented must be supported by a documentary basis. Otherwise, it will be difficult to prove your involvement in a certain amount of money. If the tax authorities discover such an unplanned concealment, the citizen will be brought to administrative or criminal liability (concealment of income on an especially large scale).

Responsibility for late submission

If the income declaration was not submitted on time, administrative liability arises. According to Articles 119 and 122 of the Tax Code of the Russian Federation, if the declaration is submitted later than April 30, the citizen-taxpayer will be issued a fine. If the declaration is submitted on time, but the tax itself is not paid by the due date (July 15), penalties are charged for each day of delay.

Memo from the tax service website

Documents to fill out

Before considering the question of how to fill out a declaration in form 3-NDFL, you should submit the documents that will be needed for independent work. The following documents will be required to complete:

passport of a citizen who reports for his cash receipts to the tax service; if an electronic version is sent, then it is necessary to provide a scanned copy of the document;
TIN – it is issued to Russian citizens and individual entrepreneurs;
agreement on the completed transaction - it must be submitted if the form includes a record of the profit received from the sold property;
any documents that confirm the fact of receipt of the property - the information provided must also be provided subject to the signing of any agreement on the purchase of real estate;
certificate of earnings received in form 2-NDFL.

It may be necessary to prepare additional documentation if the situation requires it.

It is better to collect documents for filing a declaration immediately throughout the year in a separate folder immediately after completing any transaction.

Filling example

To know exactly how to fill out the declaration correctly, you need to familiarize yourself with its sample:

In 2017, the existing declaration underwent minor changes, which must be taken into account. Otherwise, the tax service will not accept the completed declaration, arguing that the document is invalid.

Form 3-NDFL consists of a title page and 2 sections - a total of 11 sheets. They should be filled out as required. Next, we will discuss how to fill out the declaration separately, sheet by sheet.

It is possible to fill out a declaration using a special program

Title page

All fields on the title page are filled in with the exception of those allocated for tax service employees. The following information is entered here:

tax reporting period;
correction code – when submitting for the first time they put “0”, if not for the first time, then they indicate an attempt in a specific case – “1”, “2”, etc.;
code of the tax service unit at the place of registration - can be found on the website;
personal data of the person being filled out;
information about the taxpayer - date of birth and information from the passport;
address of place of residence - strictly according to registration;
applicant’s status – resident or non-resident (has Russian citizenship, but is absent from the country for more than 183 days);
a valid telephone number for communication;
declaration sheets that were completed and attached - their number is indicated upon completion of completion;
if this is required, then information about the taxpayer’s representative is provided;
signature of the person filling out the document.

The remaining fields are left to be filled out by tax officials.

1 section

In the first section, information is entered after completion of filling out - here the calculated amount of tax is presented based on the fact of the reporting presented below. The section also contains columns that must be filled out:

020 – budget classification code – type of income received, information can be taken from the tax service website;
030 – OKTMO – territory classifier, which is also determined using the Federal Tax Service website;
040 – amount of calculated tax;
050 – the amount of refundable previously overpaid tax, in this case “0” is written.

All information on codes is presented on the Federal Tax Service website according to the territorial affiliation of the one being filled out.

Section 2

Next, you should fill out section 2, which includes the amount of funds received. On this sheet, at some points there is even a hint for calculating amounts. There are lines from 010 to 140, which are divided into 2 groups. The first includes information about the tax base, and the second is intended to record the calculated calculations.

Once completed, each section should be checked and signed, indicating the date the declaration was completed.

Sheet "A"

In sheet “A” it is necessary to indicate the sources from which the cash receipts were received. Sources are grouped based on their location in Russia. When filling out, you should indicate the type of income, TIN, KPP and OKTMO source and other information. It is also important to take into account that it is required to indicate the amounts of income not only those that are taxed, but also others that are not subject to taxation.

This is followed by sheets “B”, “C”, “D” and others, which require mandatory completion of the form if other receipts have been received. For example, sheet “B” is filled out only if funds came from sources located outside the territory of Russia. Sheets “3” and “I” are filled out in the same way.

When a declaration is submitted, it is carefully double-checked, since citizens filling out the document for the first time often make mistakes. Full instructions on filling out form 3-NDFL can be viewed on the Federal Tax Service website.

Sample income statement

In independently filling out the income statement for Russian citizens, it is necessary to highlight the following features and recommendations:

If you cannot fill out the declaration yourself, it is recommended that you turn to professionals. You can also use ready-made programs downloaded from the Federal Tax Service website.
If the declaration is filled out by an authorized person, then he must have a power of attorney certified by a notary.
It is important not to violate the specified deadlines. If this year April 30 falls on a weekend, then the due date is extended until the first working day.
Even if there is no tax liability, a return must be filed anyway.
In case of delay, the taxpayer will have to pay a fine of at least 100 rubles.
Making mistakes in a declaration does not always entail a complete refusal to accept it. In this case, a tax officer contacts the taxpayer and points out the error, saying that it needs to be corrected. To do this, submit a new clarifying declaration, filled out in the same sequence and in compliance with the above rules.