How to fill out a declaration for social tax deduction. How to fill out a tax return? How to prepare a tax return

Report on income is necessary if in 2017 you sold an apartment or a car that was owned for less than the minimum period of ownership, received expensive gifts not from close relatives, won the lottery, rented out property or received income from foreign sources.

A declaration of income received in 2017 must be submitted by May 3, 2018.

How to fill out the declaration correctly?

When filling out the 3-NDFL declaration for 2017 when selling an apartment or other real estate acquired before 01/01/2016, as well as a car that was owned for less than three years, you must fill out the following declaration sheets:

• Title page - contains basic information about the taxpayer.
• Sheet A - indicates the amount of income received from the sale and other sources of income, if any. Fill out the indicators on sheet A separately for each source of income payment and for each tax rate. For income under an employment or civil contract, take it from the 2-NDFL certificate (if you are filling out a declaration only to declare income from sales, you do not need to enter information from the 2-NDFL certificate).
• Sheet D2 - contains information about the claimed property deduction.
• Section 2 - calculation of the tax base and the total amount of tax subject to additional payment/refund.
• Section 1 - amount to be paid/refunded.

An example of filling out a declaration when selling an apartment owned before January 1, 2016, a deduction in the amount of expenses for the purchase of the sold property, if you have documents confirming the expenses ().

When selling an apartment acquired after 01/01/2016 and owned for less than 5 years, the procedure for filling out the declaration will be as follows:

• Front page
• Sheet A
• Appendix “Calculation of income from the sale of real estate”
• Sheet D2
• Section 2
• Section 1

An example of filling out a declaration for a property tax deduction upon sale ().

When declaring income from rental property, it is enough to fill out:

• Front page
• Sheet A
• Section 2
• Section 1

An example of filling out a declaration for income from renting out an apartment ().

The already completed declaration sheets must be numbered and arranged in the usual manner.

What mistakes to avoid?

Not all taxpayers know that the tax amount can be reduced by property deduction. There are two types of deduction:

1. in the amount of expenses for the purchase of the sold property, if documents confirming the expenses are available;
2. in the amount of 1,000,000 rubles for the sale of housing and 250,000 rubles for the sale of other property. If in one tax period you sold, for example, two cars that you owned for less than a minimum period, you can use both deductions - a deduction in the amount of 250,000 rubles, and reduce the income from the sale of the second car by confirmed expenses.

When selling property that is in common joint (shared) ownership, the amount of the property deduction is distributed among the co-owners of the property in proportion to their share or by agreement. In this case, a property deduction in the amount of 1,000,000 rubles must be divided between the co-owners. Please note that if a minor child acts as a seller (one of the sellers), a tax return must be submitted. The declaration is filled out for the child, but a representative must be indicated.

You should also note that if you own a property for at least three years (in relation to property acquired before 01/01/2016) or at least the established minimum period (in relation to property acquired after 01/01/2016), then income from its sale is subject to personal income tax. are not taxed or declared. The period of ownership of a property is determined from the date of state registration of your ownership of it. This date is indicated in the certificate of state registration of ownership of the property or in an extract from the Unified State Register of Real Estate. A special procedure for calculating personal income tax in relation to sold property acquired after 01/01/2016: if the amount of income from its sale is less than its cadastral value multiplied by a reduction factor of 0.7 as of January 1 of the year in which the transfer of ownership of the property being sold is registered, then the income from the sale will be the value of the specified cadastral value multiplied by 0.7.

The amount of tax payable can also be reduced by reducing the tax base by the amount of social and property deductions for the purchase of housing.

Where to fill out the declaration?

1. Online on the Federal Tax Service website

You can fill out the declaration yourself or entrust it to a specialist. To fill out the 2017 income tax return, you can use the special program “Declaration 2017”, which is freely available Federal Tax Service (FTS) of Russia. Also, for users of the “Taxpayer Personal Account for Individuals” service, it is possible to fill out a personal income tax return online in an interactive mode without downloading a program for filling it out with the possibility of subsequently sending the completed return.

2. On the State Services website

For users of the Gosuslugi portal with confirmed registration, it is also possible to fill out a declaration online and/or send a completed declaration without visiting the tax office.

3. At the tax office

It is still possible to submit a 3-NDFL declaration to the tax authoritypersonally or through your representative. The representative can be legal (for example, parents of minor children) or authorized (for example, a lawyer, notary). Legal representatives do not need a power of attorney to submit reports. If the declaration is submitted by an authorized representative, he must have a power of attorney with him. In this case, it must be certified by a notary.

The advantage of this method is that during a personal meeting, the tax inspector will perform a basic check of documents and in some cases (in case of obvious errors) will immediately say that something is missing or some corrections are required. In order to avoid queues at the tax office, we advise you to make an appointment with the inspectorate for a specific time via the Internet on the website or via .

4. By mail

Another way is to send the declaration and copies of supporting documents by mail in a valuable letter with a list of the attachments.

The personal income tax return should be submitted to the tax authority at the place of registration (registration).

What happens if you don't submit your declaration on time?

In a situation If you do not file a “zero return” (a return in which deductions fully cover your income and you do not have to pay taxes) on time, the tax authorities will require you to provide a tax return-you face a fine of 1,000 rubles. If, based on the results of the declaration, you have tax to pay, you face a fine of 5% of the tax amount for each month of delay, but not more than 30% of the total amount. If you have not filed a return and also have not paid the tax by July 15, then you face a fine of 20% of the tax amount. Please note that this penalty can only be applied if the tax office has discovered non-payment of tax. If, before notifying the tax authority, you discovered it yourself, paid the tax and penalties, then the tax authority does not have the right to apply this fine to you.

If you submitted your 3-NDFL return on time, but did not pay the tax calculatedon the basis of the declaration, on time - no later than July 16, 2018 - penalties are charged for each day of delay (starting from the day following the tax payment date established by the Tax Code).

If for some reason you did not manage to submit your return on time, the amount of sanctions for committing tax offenses may be reduced if the taxpayer has mitigating circumstances, for example: the presence of difficult personal or family circumstances, a difficult financial situation. The tax inspectorate may recognize other circumstances as mitigating factors. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by at least two times.

If you independently discover that errors were made in the previously submitted declaration, you have the right to submit an updated tax return to the Federal Tax Service.

If you did not manage to declare your income on time, you must do so as soon as possible in any case, since the amount of fines and penalties will only increase over time.

• Where can I download the current USN tax return form (according to KND form 1152017)?
• Tax return filing deadlines
• An example of filling out the KND form 1152017
• What programs and services will help you fill out the declaration?

It is not difficult to prepare a tax return for an individual entrepreneur using the simplified tax system - you can use the free official program from the Federal Tax Service of the Russian Federation "Taxpayer Legal Entity", the paid program "1C: Entrepreneur", or order filling out the declaration from a specialized accounting company.

If you want to fill out the declaration manually, download the current form according to the KND 1152017 form in PDF format.

Example of filling out a tax return

The example shows a declaration for an individual entrepreneur without employees on a simplified taxation system with a tax rate of 6% (income) who does not pay trade fees, who did not change the place of registration (registration) during the reporting year. If you need other filling options, you can also use the most detailed official instructions.

When filling with a ballpoint pen, you can only use black, purple or blue ink. When printing on a printer, you need to use the Courier New font with a height of 16-18 points. You can only print on one side of the page (double-sided printing is not allowed). Filling is done only in capital letters.

For this example, you need to fill out three pages of the declaration:

• Front page
• Section 1.1
• Section 2.1.1

First page (Title page)(see example of filling)

• Fill in your TIN
• Correction number - 0 (if you are submitting a declaration, and not corrections to it)
• Tax period code - 34 (this means that the declaration is submitted for the year)
• Reporting year - the year for which you are reporting
• Tax authority code - the four-digit code of your tax office (can be found in the notice of registration of an individual with the tax authority, which was given to you when registering an individual entrepreneur with the tax office, or)
• Code by location - code 120 means according to the place of registration of the individual entrepreneur
• Fill in your full name
• Code of the type of economic activity according to the OKVED classifier - write your main OKVED code (you can find it in the extract from the Unified State Register of Individual Entrepreneurs, which you received when registering an individual entrepreneur with the tax office)
  • It is necessary to indicate the code according to the new OKVED (OK 029-2014 (NACE Rev. 2)). The tax office automatically converted the old codes to new ones. If you do not know your new OKVED codes, you can find them out using the service (electronic statement about yourself).
• Write your contact phone number
• Write how many pages there are in your tax return according to the simplified tax system (usually there are 3)
• If you submit the declaration yourself (and not with the help of a representative), put 1 in the taxpayer/taxpayer representative field

Second page (Section 1.1)(see example of filling)

• Write your TIN
• Enter the page number
• In line 010, enter your OKTMO code. If it has not changed during the reporting period, it is enough to indicate it only in line 010. You can find out the OKTMO code in the notification from Rosstat, which was given to you when registering an individual entrepreneur (if it has not changed since then) either in the FIAS system, or using official Rosstat.
• In lines 020, 040, 070, 100 you need to insert the values ​​calculated using the appropriate formulas. To calculate them, you must first fill out the third page of the declaration. Return to this point after completing the third page.
  • After filling out the third page, count the line 020 : line 130 minus line 140. Line 040 is equal to: line 131 minus line 141 minus line 020. Line 070 is equal to: line 132 minus line 142 minus line 020 minus line 040. And finally, line 100 is equal to: line 133 minus line 143 minus line 020 minus line 040 minus line 070. These calculations are given only for this specific example, the exact calculation formulas are indicated directly in the declaration form under the corresponding lines.

Third page (Section 2.1.1)(see example of filling)

• Write your TIN
• Enter the page number
• Indicate the taxpayer's characteristics (if you do not make payments to individuals - 2)
• In lines 110, 111, 112, 113, indicate your income cumulative total. You must indicate the amounts specifically for the first quarter, half a year, nine months and a year, i.e. in line 110 - income for the first quarter, in line 111 - the amount of income for the first and second quarters, in line 112 - the amount for the first, second and third quarters, in line 113 - the amount for the first, second, third and fourth quarters.
• In lines 120-123 - the simplified tax system “income” tax rate in force in your region (usually 6%).
• In lines 130, 131, 132, 133 - you need to write the corresponding amounts of calculated tax. For example, line 130 will be equal to: line 110 multiplied by line 120 and divided by 100 (i.e., take, for example, 6% of income for the first quarter).
• In lines 140, 141, 142, 143 - you need to write cumulative total corresponding amounts that reduce your tax simplified tax system (insurance premiums that you paid for yourself)
  • These amounts are indicated in the quarter in which they were actually paid.
  • These are not the amounts of contributions paid themselves, but the amounts of contributions paid reducing Your tax. That is, for example, as indicated directly in the declaration form: line 140 can be less than or equal to line 130 (for the taxpayer attribute = 2 - not making payments to individuals), but cannot be greater than it!

Make sure that the dates and your signature are included wherever required, and before submitting, show the tax return to your tax inspector so that he can check it. Don't forget to stamp it (if you use it).

How to submit a tax return to the simplified tax system?

A tax return can be submitted:

• personally;
• by mail (with a description of the attachment);
• via telecommunication channels (via the Internet).

Individual entrepreneurs must submit a tax return to the tax authority at their place of registration. You will have to pay fines for violating the filing deadlines, so it is better not to delay. When submitting a tax return in person, make two copies - one will remain with the tax office, and the other, with a mark of delivery, will be given to you - it is mandatory save this copy. If an entrepreneur submits a tax return by mail (with a list of attachments), the post office will issue a receipt with a date - this date will be considered the date of filing the return. In the case when an individual entrepreneur simultaneously operates under several taxation systems (for example, simplified tax system + UTII), it is necessary to submit separate declarations for both the simplified tax system and UTII.

Deadlines for submitting a tax return for individual entrepreneurs using the simplified tax system

The tax return for individual entrepreneurs on the simplified taxation system (simplified taxation system) in 2018-2019 is filled out and submitted once a year (i.e. you do not need to fill out and submit a return every quarter) by April 30 of the year following the expired tax period .

Tax return for individual entrepreneurs: 4 main types + a simple solution for correctly filling out tax return forms + 4 methods of filing reports.

Every entrepreneur who has registered a business is required by the state to provide information about his income.

Such information is carried out by submitting a tax return to the relevant regulatory authorities.

Tax return for individual entrepreneurs– this is a documented report reflecting the profit received over a specified period of time and the tax collected in accordance with the chosen taxation system.

Reporting documents are submitted to tax authorities in order for the state to control the activities of citizens and their income.

Business registration is usually carried out at the place of residence. Declarations are also submitted to territorial inspectorates.

Some types of business require filing at the place of business.

Tax return for individual entrepreneurs: 4 main types

So, you are a private entrepreneur.

Now you need to decide on the tax system. Each type of taxation involves certain types of activities. Sometimes the location of the activity is also important.

There are 4 main ways to pay tax for individual entrepreneurs:

1) Tax return for UTII

The document indicates the approximate income on which a tax of 15% is levied.

Even if there was no business activity, a report must be submitted.

With this form of taxation, the possibility of filing a “zero” declaration is not provided.

Reporting documents for UTII are submitted to the tax authorities quarterly.

Submission deadline: 20th day of the month following the reporting quarter. This is the only type of reporting documents for this type of taxation.

The report should be submitted at the place of business.

For some types of activities, when it is difficult to determine the place of provision of services (for example, delivery of food products to order), reporting forms are submitted at the place of residence of the entrepreneur.

You can download the UTII declaration form on the official website (https://www.nalog.ru/rn77/taxation/submission_statements/#title8) or take it to the Federal Tax Service by visiting the authority in person.

UTII is charged to individual entrepreneurs for the following types of business:

• public catering;
• rental of housing, land plots, retail outlets;
• transport services;
• retail;
• household services;
• maintenance;
• veterinary services;
• outdoor advertising.

2) Declaration for the simplified tax system

This type of report is submitted at the place of residence of the entrepreneur.

The established form is personal income tax-3.

If there is no movement of money in bank accounts, there are no objects of taxation themselves, or zero reporting is submitted according to the simplified tax system (quarterly).

Mandatory fields that must be filled in the tax report form according to the simplified tax system:

• Full name (or registered name of the organization),
• tax as a percentage,
• tax period,
• OKVED code,
• insurance premiums,
• KBK (budget classification code),
• OKATO.

The declaration is submitted once a year. It is possible to submit the document until April 30 of the next calendar year.

There are 2 ways to submit a document:

1. The first option indicates profit and costs for the current period.
2. In the second option, income and the amount of tax reduction provided by law are indicated.

You can also find forms on the official website or get them by visiting the tax office in person.

Recently, a declaration appeared with a 0% rate under the simplified tax system for entrepreneurs in Crimea, Sevastopol and regions where tax holidays have been introduced.

3) Declaration for Unified Agricultural Tax

From the title of the document it is clear what type of activity it provides for (single agricultural tax).

Submitted at the location of the land plot owned or leased by the individual entrepreneur.

The stipulated period of time for reporting on receipt of income is 1 calendar year.

If there was no agricultural activity, then the declaration is submitted before the 25th day of the month following its cessation.

Fines will be assessed for failure to submit a report on time.

4) Declarations for OSN

The General Taxation System (GTS) obliges an individual entrepreneur to provide a declaration of receipt of profit in the form of personal income tax-4.

Deadline for submission: one month + 5 days from the date of profit taking.

For an individual entrepreneur who is just starting his work, its submission is mandatory. The document calculates advance payments.

For individual entrepreneurs who have been working for more than a year, these payments can be calculated based on previous data.

Therefore, there are no penalties for failure to submit reports.

OSN is a more complex form of reporting.

It can combine several methods of paying taxes: reporting on UTII, unified simplified reporting, reporting on transport tax, etc. can be submitted.

A declaration for .

The reporting period for this form of taxation is a quarter. The 25th day of the next month after the reporting period is the final date for submitting the document.

If there were no movements of funds in the accounts, then the entrepreneur has the opportunity to report on a single simplified declaration:

Value Added Tax (VAT) is charged to participants in foreign trade activities (Non-Economic Activities) who export and import goods.

There is a reporting form for indirect taxes for individual entrepreneurs who deliver goods through the Customs Union.

This is a new type of reporting. The VAT return can be submitted as adjusted.

This happens if errors are detected in the submitted document: the specified tax is less or more than the required amount.

Filling out tax return forms

As a rule, entrepreneurs themselves successfully maintain reports.

Especially if there are no employees.

Since the law does not provide for personal completion of reporting documents, the possibility of contacting an accountant is not excluded.

You can also use the services of firms specialized in tax reporting activities.

Intermediary services are not cheap.

And a specialist does not always have the proper skills to fill out complex reports.

There is a good alternative in the form of online accounting programs and online services:

• https://service-online.su/forms/nalog/deklaratsiya_usn/ (free);
• https://www.nalogia.ru/declaration/online.php (service cost - 599 rubles);
• https://verni-nalog.ru/3-ndfl (paid service - 400 rubles);
• https://ndflka.ru (for one you will have to pay 599 rubles).

Based on the information provided, the amount of taxes is automatically calculated, and tips and instructions for filling out forms are provided.

It is important to ensure that the forms are up to date, as their samples change quite often.

4 options for providing documents for reporting

There are 4 reporting methods. You can submit on paper or electronic media:

• by mail;
• via the Internet in electronic form (link to the required section of the Federal Tax Service website - https://www.nalog.ru/rn77/service/pred_elv/);
• in person (look for the desired branch on the official website of the Federal Tax Service https://www.nalog.ru/rn77);
• your representative at the IFSN.

If the document is submitted physically, the employee will endorse it (put a stamp on it) and record the date of submission.

This is the most important thing when submitting tax reporting documents.

If you fail to meet the deadlines, you may be subject to penalties.

Therefore, the method of transmitting documents by mail is not always convenient due to the long delivery period.

If you nevertheless decide to use postal services, then the document must be sent no later than 24 hours before the final deadline for its delivery.

The letter should be issued as a registered letter, with notification and inventory.

You should still have in your hands a duplicate of the sent documents, certified by the postal seal.

Electronic reporting is very popular now.

Moreover, online services that help you correctly prepare tax documentation also include a service for transferring it.

To use this method of sending papers, you need to obtain a personal electronic signature and enter into an agreement with a special operator.

Special software is also installed.

Detailed instructions with up-to-date information are available on the official website of the Federal Tax Service: https://www.nalog.ru/rn77/service/pred_elv/.

It is better to submit tax reports in advance, as there may be interruptions in the Internet network.

The date of sending the documentation is the date of application to the tax authority.

Tax return for individual entrepreneurs is not the only tax reporting tool you should know about.

There is also reporting on cash transactions, additional taxes (if any) and for employees.

If an entrepreneur decides to close the business, additional reporting forms are submitted even for an incomplete tax period.

Examples of the design of all forms can be found on the official website of the Federal Tax Service using the links provided in the text.

Here you will also find news about changes in taxation systems.

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Citizens of the Russian Federation: business entities, civil servants, employees, persons who have received additional income - must submit tax returns in accordance with the law and established standards of the Tax Code of the Russian Federation.

Tax return for tax paid

Taxpayers declare in the prescribed form the income received, taking into account benefits and discounts, during a certain reporting period. Taxes, according to the established rate, are paid by citizens of the Russian Federation - private entrepreneurs (IP); organizations (budgetary, commercial and charitable); entities operating on the territory of the Russian Federation, including religious, educational, etc. Enterprises with zero income are not exempt from reporting.

Types of declarations:

• VAT return;
• tax return: income tax;
• personal income tax;
• transport tax;
• tax return: property tax;
• land tax;
• water tax;
• excise tax;
• mineral extraction tax (MET);
• tax return under the Unified Agricultural Tax (unified agricultural tax);
• imputed income (UTII).

Declarations are submitted for tax and reporting periods within the time limits established by the Tax Code.

Tax return according to the simplified tax system (KND-1151085)

Individual entrepreneurs are required to submit a tax return to the State Tax Inspectorate for the past calendar year with a deadline of April 30. For a certain period (for example, a quarter, half a year), reports are submitted by the 20th of the next month.

A tax return under the simplified system contains information: full name (including tax identification number) of the entrepreneur or name of the organization; tax period; tax rate; OKVED code; OKATO; budget classification code (KBK); amount of insurance premiums. Provided by the State Tax Inspectorate in a single copy.

A simplified zero tax return, if there was no cash flow in the reporting period, is filled out as follows: title page; lines 001, 010, 020, 201; the rest is dashes. Rented quarterly.

Tax return for the sale of a car

The amount that the owner receives from the sale of a car is one of the components of income for individuals. Provided that documents on the initial acquisition of property are preserved, this amount can be deducted from the income received. You must pay tax on the balance according to the rate. Documents confirming the purchase may be: receipts; cash receipt orders; receipts for depositing cash into the bank into the seller’s account; a receipt confirming receipt of funds by the seller. A purchase and sale agreement, if it does not indicate the purchase amount, is not such a document.

It is important to know and comply with the laws and rules of civilized business: “Deadline for filing the 3rd personal income tax return”?:

Calculation of the tax amount in the personal income tax return

1. Tax is not paid in the following cases:

• the owner has used the car for more than three years;
• the initial purchase amount of the car is greater than the sale amount;
• if the sale amount is less than 125 thousand Russian rubles.

2. In other cases, the tax is calculated using the formula: amount of car sales – 125,000 x 13%. The resulting number is rounded according to generally accepted rules to whole numbers.

Tax return when purchasing an apartment

Housing can be purchased either at once or through lending from financial institutions. In such cases, a loan and mortgage agreement is concluded.

The mortgage tax return contains the following information:

• passport and TIN of the owner,
• certificate 2-NDFL about income, including wages,
• apartment purchase and sale agreement,
• certificate for real estate on the secondary market,
• share participation agreement,
• acceptance certificate from the developer for real estate in a new building,
• seller's receipt or document confirming payment.

The tax office issues tax deductions in accordance with the following documents: payment slips confirming payment of expenses, including receipts for receipt orders; seller's receipt; bank statements on mortgage repayments; acts of purchase of materials and sales receipts; loan agreement.

Tax return when selling an apartment

The declaration is submitted before the first of May following the year in which the income from the sale of real estate was received.

Filling out a tax return for an individual takes into account the following points:

• if the sold apartment belonged to the owner for three or more years, the income is not taxed and the declaration is not submitted to the State Tax Inspectorate;
• if the apartment is sold for no more than one million Russian rubles, income tax is paid minus this amount;
• if income exceeds one million Russian rubles, the tax rate is 13%;
• if a share is sold, each co-owner fills out a declaration indicating the amount of income; It is necessary to distinguish between a share in property rights and a share allocated in kind.

In order to protect yourself and your business from unnecessary consequences and problems, it is important for every entrepreneur to know what is: “Personal Income Tax Calculation”?:

Tax return for individuals

Served in the following cases:

• filling out a tax return for an individual is provided in case of receiving income from the sale of property;
• tax residents of the Russian Federation who have not resided in the country for the last twelve months or 183 days; exception - military personnel serving and receiving income outside of Russia;
• individuals who received any income during the year, but did not pay taxes for various reasons;
• individuals who received winnings from a lottery, sweepstakes, casino or slot machines;
• heirs or legal successors of scientific works, literary works, etc.;
• individuals who received the fee;
• a gift tax return is filled out by persons who have received income from other individuals in cash or in kind;

however, if the gift is received from close relatives, no return is filed.

Tax return for single tax

According to Art. 346.19 of the Tax Code of the Russian Federation, a distinction should be made between the tax and reporting periods. In the first case, the period is a calendar year. In the second case: quarter (3 months), half-year (6 months), nine months.

“Simplers” transfer advance payments with a deadline of the 25th day of the month following the reporting period, in accordance with clause 7 of Article 346.19 of the Tax Code of the Russian Federation. There is no need to submit tax returns for reporting periods. The procedure for calculating tax depends on the object of taxation chosen by the organization or individual entrepreneur.

Based on the results of the past calendar year, the single tax is transferred to the budget with a deadline of March 31. Individual entrepreneurs are required to make payments with a deadline of April 30. The declaration is drawn up according to the standards approved by Order No. 58 of the Ministry of Finance of the Russian Federation dated June 22, 2009.

Tax return for UTII

UTII is a single tax on imputed income, a tax that is introduced at the municipal level and applies to certain areas of activity.

List of objects subject to UTII:

• household services;
• veterinary;
• maintenance; transport services, storage and washing;
• retail;
• public catering;
• outdoor advertising, including in vehicles;
• provision of housing for rent, hotel services;
• provision of land plots and places for trade for rent

The tax rate is about 15%.

Tax return for transport tax

Transport tax is payments to the regional budget. It is carried out by owners at the place of registration of vehicles in accordance with the standards established by the Tax Code of the Russian Federation.

In accordance with paragraph 1 of Art. 363.1 of the Code, taxpayers who are enterprises and organizations submit a declaration to the INFS after a certain tax period. Section 2 is completed in accordance with each vehicle unit.

Tax return for land tax

In accordance with the order of the Federal Tax Service of the Russian Federation dated October 28, 2011, the declaration is filled out by both organizations and individuals (IP) regarding land plots intended for business activities (for example, farming) and owned by the owners on the right of ownership, as well as on the right of permanent use. They are provided to the NI at the location of the given land plot.

Sections of the declaration:

• front page;
• Section 1: “The amount of land tax payable to the budget”; advance payments in line: 023, 025, 027;
• Section 2: “Calculation of the tax base and the amount of land tax.”

Tax return for civil servants

Based on clause 179.11 of Art. 179 of the Tax Code of the Russian Federation, civil servants are required to submit a tax return indicating their property status, income, expenses, and financial obligations. It is also necessary to provide complete information required by law about the income of family members.

The declaration is submitted to the State Tax Service at the tax address of the taxpayer - place of residence. It should be taken into account that a taxpayer can have only one tax address at a time, in accordance with clause 45.1 of Art. 45 of the Tax Code of the Russian Federation.

A tax return can be submitted:

• personally;
• authorized person;
• sent by mail with a mandatory description of the attachment and subsequent notification;
• by email.

Tax return of an individual entrepreneur

Types of individual entrepreneur declarations

• the UTII declaration is submitted quarterly;
• tax return of individual entrepreneur USN;
• excise tax declaration;
• zero declaration is a common form of reporting when doing business;
• land tax declaration;
• transport tax declaration.

The legislation of the Russian Federation provides for the possibility of providing updated declarations with corrected information. Typically, the entrepreneur submits corrections on his own initiative. If the tax authorities determine that there are inaccuracies, an updated form will be provided upon request.

Declaration for obtaining a tax deduction

According to the legislation of the Russian Federation, taxpayers who have purchased real estate or are involved in construction are entitled to a tax deduction. Amounts intended to repay loans received from financial institutions of the Russian Federation are also taken into account,

The procedure for obtaining a tax deduction

STEP #1. You must obtain the appropriate forms from the tax office.
STEP #2. All documents for the relevant property are prepared:

• certificate of ownership;
• purchase and sale agreement;
• acceptance certificate;
• payment documents;
• documents confirming expenses;
• income certificate 2-NDFL;
• a pre-issued savings book on which deductions will be made.

STEP #3. Filling out the declaration (KND 115020):

• front page;
• Section 6: “The amount of tax that is subject to payment to the budget or refund”;
• Section 5: “Calculation of the total amount”;
• Section 1: “Calculation of the tax base at a rate of 13%”;
• Appendix A: “Income in the Russian Federation taxed at a rate of 13%”;
• Appendix K: “Calculation of standard and social deductions”;
• Appendix L: “Calculation of property deduction.”

If necessary, appendices “G” and “G” are additionally filled out: income from the sale of property, financial assistance from employers, gifts, prizes.

4. The next step is an application addressed to the management of MIFINS of the Russian Federation in your region, which sets out a request for a tax deduction.

5. Tax administration specialists carry out appropriate examination and verification. If the decision is positive, the taxpayer is notified in accordance with the established procedure. The funds are credited to the savings book provided in advance.

It is necessary to take into account that in order to extend the deduction procedure, a tax return is submitted annually to the State Tax Inspectorate: income tax refund.

Tax return for education

If during the period of study the taxpayer worked, which can be confirmed by a 2-NDFL certificate, he has the right to a refund of training tax (a period of three years, since tax history in earlier periods is considered outdated). In this case, a declaration is provided: tax deduction for education.

To calculate the refund, add the amount that was paid during the training period and multiply by 0.13. According to the taxpayer’s application and data from the 3-NDFL tax return, part of the tax paid to the budget is returned.

What does a tax deduction even mean? The taxpayer, according to the legislation of the Russian Federation, has the right to reduce taxable income (wages accrued during the calendar year) by the amount that was paid for his own training. However, it is worth considering that the size should not exceed 120,000.00 Russian rubles. If you paid for the education of several children, then the amount should not exceed 50,000.00 Russian rubles for each child. An educational institution must have the required accreditation and appropriate license. Otherwise, payments will not be made.

Updated tax return

What is this type of reporting? All goods that were imported during the reporting period. Unlike the general VAT return, the taxpayer fills out the form without a cumulative total. That is, only monthly data is taken into account.

In this regard, it is not always possible to correct inaccuracies in the tax return for the reporting periods following the current one. In order to correct incorrect information provided by the taxpayer, an amended tax return must be submitted within the time limits specified by the regulations of the Tax Code of the Russian Federation. For these purposes, there are special lines “Change in the tax base for previously imported goods.”

In what cases is an updated tax return provided?:

• If an error (error) is detected in the application of the VAT rate.
• If an error (error) is detected in determining the tax base, provided that the data for calculating VAT were known on the date of submission of the declaration.
• When exporting goods intended for sale from the territory of the Russian Federation within one month, with subsequent return.

If you provide an updated tax return, you must write a statement about the import/export of goods in which indirect taxes were paid.

It should be taken into account that when returning goods to the Russian Federation, the payer has every right not to provide an updated declaration, accepting the entire amount of tax paid as a deduction. However, an updated declaration must be provided in the event of returning goods, if the initial declaration has not yet been submitted to the Tax Inspectorate.

An updated tax return is not provided:

• If, after calculating VAT for a certain period of time on goods exported from the territory of the Russian Federation, expenses are known that increase the tax base for these items.
• In case imported goods from Russia are returned to the seller within the same month.
• In case of a change in the tax base due to fluctuations in exchange rates at the time of receipt of the goods before the payment deadline.

Tax return for property deduction

This type of deduction includes three components:

• In relation to the costs of building a new house or purchasing real estate on the territory of the Russian Federation (in any region), including land plots for development.
• In relation to the costs of repaying existing interest on target loans. It is worth considering that loans can be issued exclusively by Russian financial institutions, as well as individual entrepreneurs. These funds must be spent for their intended purpose - construction or purchase of housing.
• Expenses to repay existing interest on loans (loans) received for the purpose of refinancing for the purchase of housing (apartment, house) or land for development. Including the construction of a residential building. On-lending can be carried out exclusively by Russian financial institutions.

How can I get a property deduction? In case of acquisition or construction of a residential house (cottage), apartment or room, share, land plot for construction. The deduction is made solely in the amount of expenses that were incurred. However, it is worth considering that the amount should not exceed two million Russian rubles, not taking into account previously paid interest on current loans.

VIDEO: Taxes in Russia: how to avoid irreparable mistakes

Every individual entrepreneur has an obligation to submit reports and pay taxes. Difficulties often arise with filling out a tax return and calculating payments.

A declaration is a document in which profit from business activities is indicated.

A tax return is a mandatory document with which all entrepreneurs in our country report to the state. Tax authorities monitor the profitability of taxpayers’ activities and payments to the state budget corresponding to income.

Species

There are several types of tax returns. What kind of tax return does an individual entrepreneur submit?

Selecting a specific type of reporting document is directly dependent on two factors:

• type of business activity;
• applied taxation system.

Each tax system has its own reporting form and deadlines. The declaration can be submitted quarterly or at the end of the year.

For individual entrepreneurs using the simplified tax system, it is required to fill out a tax return paid in connection with the use of the simplified taxation system.

Known 3 types of reporting documents.

Full

A complete declaration is a reporting a document that provides complete data on all income received from business activities.

There are taxes that are mandatory for everyone, and there are those that must be paid as a result of certain actions in the process of business activity. A reporting form is also filled out for them.

Refined

An updated declaration is a reporting a document that makes adjustments to a complete declaration.

Issued:

• at the request of the tax authorities, if inaccuracies were found in the completed document. In this case The tax authority will impose a fine on the entrepreneur.
• at the initiative of the entrepreneur, for clarification if the information in the full declaration turned out to be incorrect. Since legislation in our country often changes filling requirements, errors may occur as a result.

The “clarification” is submitted in the same way as the initial declaration, its main difference will be the stamp on the front side of the form.

There is also no strictly defined deadline within which the updated declaration must be submitted. But it is better to issue a cover letter for it, which will detail all the inaccuracies in the primary document.

In what cases should this type of declaration be submitted, watch the video:

Zero

Certain types of reporting are not provided for by law at all, but they must be properly completed and submitted to the tax authorities. We are talking about zero declaration here.

There are no instructions anywhere on the correct execution of such a document. But many entrepreneurs often use it.

A zero declaration is submitted when an individual entrepreneur did not work during the reporting period. Unfortunately, this option is not available for imputed tax payers.

Final

Upon complete cessation of its activities The taxpayer is required to file a final return.

If this is not done, the tax authorities will not accept the application to close the individual entrepreneur.

When do I need to submit it and how do I fill it out?

Individual entrepreneurs submit a report on the simplified tax system at the end of the year by April 30 or by the next day of the working week if the deadline falls on a holiday or weekend.

Filling out the document for submission to the tax service can be carried out by the entrepreneur himself or by third parties by proxy. The most important thing is to provide accurate information when filling out.

With a simplified taxation system

At self-filling the reporting document does not exclude errors and omissions. This happens especially often if an entrepreneur has no experience.

Therefore, it is beneficial in this situation turn to professionals who will accurately enter information into the declaration and submit it to the tax authorities on time. The entrepreneur will only be required to provide information about his income.

But it is important for an entrepreneur to understand that third-party accounting firms do not submit reports for free. In this regard, another cost item will appear.

It is better to clarify in advance with such an organization their capabilities and specialization. They may only handle a certain type of tax return.

In this case, the entrepreneur may violate the established deadlines and fail to submit reports on time, which will entail penalties.

Now you can also issue a reporting document using specialized service on the Internet:

• For example, you can use service "My Business" with a convenient interface with which you can calculate fixed contributions, taxes under the simplified taxation system and a single tax on imputed income.

  In addition to reporting to the tax authorities, it is possible to submit reports to the pension fund and social insurance fund.

• Another interesting internet service "Contour Elbe", with the help of which a declaration is filled out and submitted to the tax service completely free of charge for the entrepreneur.

  A new enterprise has this opportunity during its first year of operation. Filling out is simple and straightforward and does not take much time.

This option is very convenient because you don’t need to travel anywhere; you can fill out and send the declaration without leaving your office or home. The cost will be cheaper than using an accounting firm.

Under a general taxation system

It happens that a serious activity is being carried out, which does not fit under the simplified tax system and UTII, then the general taxation system will be chosen. Filling out your declaration and calculating tax payments yourself via online services can be difficult.

If an entrepreneur doubts himself and is afraid of making mistakes, then he can hire a qualified accountant who will be responsible for preparing reports.

It is important to draw up a power of attorney for him, certified by a notary. If the power of attorney is not drawn up or certified, then when submitting the reporting document, the accountant may refuse to accept it.

An entrepreneur who has decided to fill out a declaration independently will need a special form. You can find it on the Internet or purchase it from companies that prepare documents for individual entrepreneurs.

There is also information on the Internet about how to correctly fill out the declaration, a kind of step-by-step instructions. If you strictly follow it, you can successfully prepare reports and calculate the amount of payments without resorting to the help of accounting services.

How to send?

An entrepreneur can submit a tax return in the following ways:

• By personally contacting the tax office. If the reporting is submitted in person, the specialist will mark acceptance. It is better to keep this stamped form. It may happen that you will have to prove to the tax authorities the timely submission of the reporting document.
• By mail. In this case, you need to make an inventory of the attachment in two copies and ask the postal worker for a check indicating the date the letter was sent. This date will be considered the date of filing the tax return.
• Via the Internet.

Each of the listed methods has its own advantages and disadvantages. The choice is up to the entrepreneur. It is important to assess all risks before making any decision.

An individual entrepreneur must submit reports in accordance with the deadlines established by law. Often, due to absent-mindedness or forgetfulness, this process is delayed, which is a serious violation and is punishable by penalties.

The following factors influence the amount of the fine::

• type of taxation system;
• the amount of tax payable in a given period;
• number of days overdue.

In addition to penalties there is a possibility of seizure of the current account and blacklisting an irresponsible entrepreneur, after which his activities will be subject to regular inspections by the tax authorities.

That is why it is better to approach the submission of tax reports with all responsibility, so as not to create unnecessary problems for yourself in the process of your main activity. If you attract close attention from the tax authorities, this can only worsen the state of all the affairs of the entrepreneur.

Grounds for refusal of admission

In some cases, the tax service has compelling reasons reasons not to accept reports from an individual entrepreneur.

These reasons include:

• submitting a reporting document without presenting a passport;
• failure to comply with the established form of the reporting document;
• absence on paper of a signature of the person who is responsible for providing reliable information;
• absence of an enhanced qualification electronic signature of the manager or his representative, or unreliability of data about the owner of the qualification certificate when submitting a declaration electronically;
• submission of a reporting document to the wrong tax authority. Before submitting, it is necessary to clarify where to send, which body is competent in receiving this particular type of reporting.

Refusal to accept a declaration is equivalent to failure to submit it within the established reporting deadlines, which will be considered a tax offense for which an individual entrepreneur is liable before the law.

Thus, an individual entrepreneur must approach the preparation of a tax return with full responsibility.

It is important to use the established form of the reporting document and take into account the requirements of the tax authorities and submit reports on time. Then no problems will arise.