Deadline for filing the return 3. Information about the tax return. For individuals

Individual entrepreneurs are obliged to submit information on income in the form of 3-NDFL. Data for the current 2016 will need to be submitted no later than May 2, 2017. Form 3-NDFL for 2016 should be filled out on an approved form. This obligation is indicated, like the form itself, in the order of the Federal Tax Service of Russia dated 12.24.2014 No. ММВ-7-11 / [email protected]

It is noteworthy that the deadline for the submission of 3-NDFL for 2016 is actually April 30, but this date falls on Sunday, so the submission of the income tax return for individual entrepreneurs is postponed to the first working day after holidays and weekends - and this is May 2. Of course, this is the deadline, and it is better to take care of this issue in advance.

You can quickly and without errors fill out your tax return online using the convenient and functional service from Buchsoft!

Who needs to submit the 3-NDFL form for 2016?

There is one interesting nuance: individual entrepreneurs are required to file a declaration of income for 2016 if their business is conducted under the general taxation system, as well as if personal income tax is paid on income from their activities. In addition, the declaration is submitted for income other than those received from entrepreneurial activity. For example, from the sale of personal property.

For example, an entrepreneur applies the simplified taxation system, respectively, he does not need to file 3-personal income tax. However, in 2016 they were sold an apartment or a car, in which case this obligation arises.

A controversial point: should two income tax returns be filed if the entrepreneur uses the general taxation system and received a different income from the sale of personal property in 2016? No. One declaration is submitted, in which all these points need to be reflected.

In what form do you need to submit the income tax return for 2016?

A tax return in the form of 3-NDFL can be submitted to fiscal officials, both in paper and in electronic format. In this case, the paper version can be personally brought to the tax office, or you can send it by registered mail with notification and a list of investments. An electronic declaration in the form 3-NDFL must be submitted via the Internet through an electronic document management operator.

Important! The submission of a declaration of income in the form of 3-NDFL is mandatory in electronic format, if it is submitted on income from entrepreneurial activities and the average number of employees of an individual entrepreneur in 2016 was more than 100 people.

Such a duty is spelled out in paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

When to pay tax after passing 3-NDFL for 2016?

NDFD for 2016 must be paid before July 17, 2017, since the deadline for payment is the 15th day falls on a day off (Saturday). The deadline for paying the tax is spelled out in paragraph 4 of Article 228 of the Tax Code of the Russian Federation.

By the way, an individual entrepreneur has the opportunity to reduce the amount of personal income tax if, during the reporting year, he made advance payments.

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Who submits a 3-NDFL tax return

If a citizen has an official place of work, then the employer's accounting department deals with all issues related to the calculation and accrual of personal income tax on him.

If he receives income outside the company, then he will have to independently fill out the 3-NDFL declaration and make tax payments.

The same document is drawn up in case of obtaining the right to deductions for a mandatory payment.

It is possible to establish two reasons why an individual must fill out a 3-NDFL certificate, in particular:

• receipt during the year of additional income that has not been declared in any other way;
• eligibility for standard, professional, social, investment or property tax deductions.

Filling out 3-NDFL requires compliance with a number of conditions that the subject of taxation must meet:

1. Declaring cash inflows applies only to residents of the Russian Federation, that is, citizens and individual entrepreneurs who stay in the country for at least 183 days during one tax period without leaving;
2. The subject must have any regular or one-time source of income, in addition to salaries, the compulsory payment for which is calculated within the framework of 2-NDFL.

If the subject of taxation draws up 3-NDFL in order to present its income to the tax authorities, then the document must be submitted no later than April 30 of the next year (Article 229 of the Tax Code of the Russian Federation).

Upon receipt of the tax deduction, the document can be submitted within three years after the emergence of the corresponding right (Art. 218, 219, 220, 221 of the Tax Code of the Russian Federation).

Definitions

The 3-NDFL certificate is a type of income tax declaration, which is provided to the IFTS at the place of residence of the person.

Through this lengthy document, a person gets the opportunity to report to the tax office:

• about their cash receipts for the period that were not previously subject to declaration and taxation;
• about their expenses for the purchase of housing, education, treatment, operations with securities, which give the right to receive tax deductions.

Read also: How to find out debts in the FIU for individual entrepreneurs

Notaries and lawyers, as well as individual entrepreneurs who independently report on their income to the tax service, filling in 3-NDFL is also a mandatory element of tax accounting.

Registration of the document, which is associated with the receipt of tax deductions, appears to be a voluntary event.

However, any payer should remember that in this way it is possible to recover quite impressive amounts of money.

It is important to emphasize some of the features of filling out the declaration:

1. The first and second sheets are required, and the remaining parts of the document are drawn up as required.
2. Handwritten using only block letters and a blue or black ink pen.
3. The document is sent by registered mail with an inventory. by e-mail or by face-to-face submission to the IFTS.
4. When filling out the declaration online, it is sent to the address of the tax office automatically.

A register of supporting documents must be attached to 3-NDFL. since the income and expense items of the entity must be confirmed by appropriate securities.

It is important to take a receipt from the receiving employee when submitting the declaration during a personal visit to the tax office. and when sent by mail - a certificate of acceptance of documents for shipment.

Normative base

All questions regarding the procedure for filling out and submitting a 3-NDFL certificate, as well as determining the circle of persons who are taxable subjects, are spelled out in the Tax Code of the Russian Federation.

It is advisable to pay special attention to articles such as:

Where to take it, deadlines, who is obliged to fill out a 3-NDFL declaration

Who takes 3-NDFL, deadlines for 3-NDFL 2017

A complete list of persons required to file a 3-NDFL income tax return for 2016 to the tax authorities at the place of residence are required to submit the following categories of taxpayers

• civil servants(in accordance with the list approved by the Decree of the President of the Russian Federation of 05/18/2009 No. 557 as amended on 07/01/2014));
• government civil servants(in accordance with the Register of Positions of the Federal State Civil Service, approved by the Decree of the President of the Russian Federation of December 31, 2005 No. 1574 as amended on December 29, 2014));
• Interior Ministry employees(Order of the Ministry of Internal Affairs of Russia of October 31, 2013 N 875 (as amended on June 25, 2014)):
• Family members of civil servants
• Individual entrepreneurs on the general taxation system
• Notaries in private practice
• Lawyers who have established a law office
• Foreign citizens working in Russia on the basis of a patent
• Persons who received income in Russia from organizations and individuals... who are not tax agents (for example, in a transaction between two individuals), including tax non-residents

Note. It should be borne in mind that the obligation to pay personal income tax by the employee himself arises only after he learns about it. Consequently, the employer (former employer) is obliged to notify the tax office (2-ndfl certificate) and the employee in writing that tax was not withheld from the employee's income by the employer.

There are also cases when a person has the right to submit a personal income tax return, but is not obliged. Namely, when he wants to receive:

• standard tax deductions that were not provided to him or provided in less than necessary amount by a tax agent, as a rule, an employer (clause 4 of article 218 of the Tax Code of the Russian Federation);
• social tax deductions (clause 2 of article 219 of the Tax Code of the Russian Federation);
• property tax deductions, if he does not receive such through the employer (clause 7 of article 220 of the Tax Code of the Russian Federation);
• professional tax deduction if there is no tax agent who must provide it (clause 3 of article 221 of the Tax Code of the Russian Federation).

This follows from paragraph 2 of Article 229 of the Tax Code of the Russian Federation and information of the Federal Tax Service of Russia dated March 16, 2006 No.

In addition, a person can fill out and submit a personal income tax return in the event that his status has changed from a non-resident to a resident. And at the same time, he wants to return the tax that was unnecessarily withheld from his income and paid to the budget at the end of the year. Such an overpayment arose due to a decrease in the personal income tax rate from 30 to 13 percent. Therefore, the difference can be reversed. For a refund, a person can apply to the tax office of the place of residence (place of residence). At the same time, documents confirming the status of a resident must be attached to the declaration in the form of 3-NDFL. This is stated in paragraph 1.1 of Article 231 of the Tax Code of the Russian Federation.

Read also: Article 110 FZ on insolvency bankruptcy

The declaration, which the person is not obliged to, but has the right to submit, can be submitted at any time after the end of the calendar year. The deadline for its submission is not limited by law. This procedure is established by paragraph 2 of Article 229 of the Tax Code of the Russian Federation. At the same time, it is necessary to declare tax deductions and tax recalculation within three years (clause 7 of article 78 of the Tax Code of the Russian Federation).

Methods for filing a 3-NDFL declaration

The declaration can be submitted to the tax authority in several ways: in person, through a representative (by power of attorney), by mail. and also send via the Internet via telecommunication channels.

Should an individual entrepreneur take 3 personal income tax?

Are you sure you are submitting all reports?

Have you forgotten to hand over 3 personal income tax? Check if you need to take 3 personal income tax?

Good afternoon, readers of the site. Today I doubted that I was submitting the reporting to the SP correctly. And the thing is that my mother calls (and she, by the way, draws up and submits reports for entrepreneurs) in a panic - from her entrepreneurs, who use UTII, they demand 3NDFL declarations submitted for 2014 and 2015. And who is demanding? Specialist from the Pension Fund. This specialist, referring to some articles of the law, says that if you do not provide us with 3 personal income tax declarations, then you face a fine of 100 thousand rubles. for each year. And we doubted - maybe it really is necessary to pass 3 personal income tax and individual entrepreneurs using special regimes.

Only I have not heard about it anywhere. This means that the tax code still exempts individual entrepreneurs who use special regimes from the obligation to pay personal income tax, and, consequently, the submission of reports. Naturally, if the income is not received from entrepreneurial activity, then it is necessary to submit a declaration and pay taxes on it.

But here the Pension Fund specialist talks about the mandatory filing of a declaration by all individual entrepreneurs. And what does the Pension Fund have to do with tax returns. Even if they want to check whether the individual entrepreneur has amounts in excess of 300 thousand rubles. from which you need to pay 1%, then for special regimes this should be done not through 3NDFL as I understand it. Probably, after all, it is the tax office that should request some supporting documents. And I think that this is why the tax office since 2017 becomes the administrator of payments to the pension fund and the FSS.

I open tax code Section VIII.1. SPECIAL TAX REGIMES... and it says

Individual entrepreneurs who are taxpayers of the unified agricultural tax. exempt from the obligation to pay personal income tax (in relation to income received from entrepreneurial activity);

The use of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay tax on personal income (in relation to income received from entrepreneurial activity);

Payment by individual entrepreneurs of the unified tax on imputed income provides for their exemption from the obligation to pay tax on personal income (in relation to income received from entrepreneurial activities subject to the unified tax);

The application of the patent taxation system by individual entrepreneurs provides for their exemption from the obligation to pay:

1) tax on income of individuals (in terms of income received from the implementation of types of entrepreneurial activity in respect of which the patent taxation system is applied)

Thus, individual entrepreneurs using special regimes are exempted from paying personal income tax, but only in terms of income received during entrepreneurial activities under this special regime. Consequently, you do not need to submit a declaration of 3 personal income tax for the year before April 30, unless you had some other income.

But individual entrepreneurs applying the general taxation system are required to draw up and submit a 3 personal income tax return no later than April 30.

The general tax regime for individual entrepreneurs provides that income from entrepreneurial activities will be subject to personal income tax (PIT) at a rate of 13%.

In this case, the tax base is the difference between the amounts of income received from entrepreneurial activity and professional tax deductions, i.e. expenses from entrepreneurial activities, which can be documented by you.

In case of impossibility of documentary confirmation of expenses, income can be reduced by the cost standard established by Article 221 of the Tax Code (20% of the amount of income received from entrepreneurial activity).

Therefore, if you have a similar situation, and a pension fund or someone else asks you for a 3NDFL declaration, you calmly indicate to him that you are using special regimes, and accordingly, according to the tax code, section 8.1, you are exempted from this declaration.

Individual entrepreneurs under the general taxation system are required to submit a 3-NDFL declaration to the tax office annually. Moreover, the 3-NDFL form is submitted in any case, even if there was no activity during the tax period and there were no incomes.

In addition to 3-NDFL, entrepreneurs on OSNO must submit a 4-NDFL declaration. Organizations, in turn, submit reports on income tax.

Note: the form of the tax declaration (for the report for 2017), the procedure for filling it out and the format for submitting it in electronic form were approved by Order of the Federal Tax Service of Russia dated 12.24.2014 N ММВ-7-11 / [email protected](as amended on 10/25/2017).

Sample filling out a new form 3-NDFL

Declaration of 3-NDFL for an individual entrepreneur on DOS when reporting for 2017 (sample filling).

Deadline for submission of the 3-NDFL declaration in 2018

The tax period for personal income tax is calendar year.

Note: if April 30 falls on a weekend or holiday, the deadline for filing the declaration is postponed to the next working day.

Thus, the 3-NDFL declaration for 2017 must be submitted before May 03, 2018.

Submission of interim reports on income tax is not required, however, the entrepreneur is obliged to pay advance payments calculated by the tax authority every quarter.

Basic rules for filling out a 3-NDFL declaration in 2018

Filling out the 3-NDFL declaration through programs and services

You can also fill out the 3-NDFL tax return in 2018 using:

• Free programs "Taxpayer LE" and "Declaration";
• Paid Internet services ("My Business", "B.Kontur", etc.);
• Paid program "1C: Entrepreneur";
• Specialized accounting companies.

Submission of a declaration of 3 personal income tax for an individual entrepreneur for 2017 is mandatory in cases established by law. The Tax Code of the Russian Federation contains 3 grounds for its delivery by an individual entrepreneur:

• Conducting business under the general taxation regime;
• Application of an individual entrepreneur on a special regime (STS, UTII, ESHN and Patent) tax deduction;
• Receipt of income by an individual entrepreneur from the sale of property that was not used in entrepreneurial activity.

The timing and procedure for submitting reports depend on which of the indicated grounds the declaration is submitted for. Let's take a quick look at each of the bases.

SP on OSNO

Submission of reports in accordance with Form 3 of personal income tax of an individual entrepreneur on OSNO for 2017 is an obligation established by the Tax Code. At the end of each year, all entrepreneurs submit annual reports on personal income tax with the amount of tax payable to the budget. The declaration is submitted within the time period strictly established by law, the violation of which threatens the individual entrepreneur with a substantial fine.

SP on STS, UTII, PSN or ESHN

Does an individual entrepreneur surrender 3 personal income tax while being on a special tax regime? Despite the fact that special regime entrepreneurs are exempted from the obligation to file an income tax return by the Tax Code, in some cases they are obliged to do so. For example, when selling property that was not used in business activities or receiving income that does not fall under the selected tax regime.

Why exactly when selling property that was not used in the activity? The income received from the sale of property used for the purpose of making profit is included in the tax base for calculating the tax by the individual entrepreneur. When selling property that did not use the declared individual entrepreneur during registration, the income is subject to personal income tax in the manner established by the Tax Code of the Russian Federation.

At the same time, please note that when selling property that has not been used in entrepreneurial activity and is owned by an individual entrepreneur for more than three (in some cases, five) years, the obligation to submit reports disappears.

Form 3 of personal income tax for individual entrepreneurs for 2017 () must be relevant for the period for which it is submitted. The submission of the declaration in an outdated form will entail a refusal to accept it and, in some cases, to miss the deadline for submission.

An individual entrepreneur in a special regime has the right, as an individual, to apply for a deduction for expenses incurred for the purchase or construction of housing, payment for treatment or training, life insurance costs, etc. But at the same time, he can declare a deduction only if in the reporting period he had taxable income.

For example, at the same time he worked under an employment contract and received a salary, with which the employer paid income tax to the budget. If the individual entrepreneur does not have any other income, except as received in the framework of conducting activities in a special mode, he cannot claim a deduction.

The submission of a declaration when applying for a deduction is a right, not an obligation of an individual entrepreneur and therefore does not have a limited time frame for submission, as in the case of an individual entrepreneur at OSNO and entrepreneurs who received income from the sale of property. Having answered the question whether an individual entrepreneur needs to take 3 personal income tax, we will move on to the specifics of submitting and filling out income tax reports.

3 Personal income tax for individual entrepreneurs: due dates in 2018

As mentioned above, limited deadlines for filing income tax reporting are established for entrepreneurs under the general taxation regime and entrepreneurs who have received income from the sale of property that is not used in entrepreneurial activity.
Individual entrepreneurs in special regimes who submit a declaration for the purpose of obtaining tax deductions are not limited by time frames and can submit it at any time.

The deadlines for the delivery of 3 personal income tax for individual entrepreneurs depend on the basis for reporting:

• Based on the results of the reporting period;

Individual entrepreneurs operating on OSNO and entrepreneurs who received the above income are required to report no later than April 30 of the year following the reporting year. If the deadline falls on a weekend or a public holiday, then it is postponed to the first business day. In 2018, the deadline will not be postponed, therefore, for 2017, individual entrepreneurs are required to submit a declaration no later than April 30, 2018.

• When the individual entrepreneur is deregistered.

3 Personal income tax at the closure of an individual entrepreneur is submitted no later than five from the date of deregistration (entering information into the USRIP).

Filling in 3 personal income tax for individual entrepreneurs

The procedure and features of filling out income tax reports depend on the reason for submitting reports:

• When conducting activities within the framework of OSNO;
• When applying for a deduction of an individual entrepreneur;
• When receiving income from the sale of property that was not used in entrepreneurial activity.

At the same time, it should be noted that an individual entrepreneur on OSNO has the right to indicate in the declaration the deductions provided for both for ordinary citizens and exclusively for individual entrepreneurs.

How to fill in 3 personal income tax individual entrepreneurs in the general regime

If an entrepreneur submits a declaration in a general regime, who does not declare any deductions, except for professional ones, he fills out the following sheets: Title page, Sections 1 and 2, Sheet B. It is better to start filling out reports in the reverse order, starting with sheet B and ending with the title page.

Table No. 1. Features of filling out sheet B

Table No. 2. Features of filling out Section 2

In section 1, the SP indicates:

• On line 010 - the code of the reason for submitting the declaration (1 - payment of tax to the budget, 2 - return from the budget and 3 - upon submission of "zero reporting");
• On line 020 and 030, the corresponding KBK and OKTMO codes;
• On line 040 - the amount of tax payable to the budget;
• On line 050 - the amount to be returned.

How to fill out a 3 personal income tax declaration for individual entrepreneurs in a special regime when applying for tax deductions

Regardless of the type of deduction claimed, the Title Page, sections 1 and 2 must be completed.

• Sheet D1 is filled out when applying for a property deduction when buying an apartment or building a house;
• Sheet E1 - when applying for social and standard deductions;
• Sheet A - to be filled out if the deduction is claimed by an individual entrepreneur in a special regime for income received outside the specified regimes (for example, under an employment contract).

3 personal income tax: what sheets to fill out an individual entrepreneur when selling personal property

When selling property by an individual entrepreneur that is not used in entrepreneurial activity, sheets must be filled in: Title, A, D2, Sections 1 and 2.

3 personal income tax for individual entrepreneurs for 2017: sample filling

Consider a sample of filling out a declaration of 3 personal income tax of an individual entrepreneur on OSNO for 2017. Initial data:

• IP Semenov Nikolay Alexandrovich
• Type of activity: Wholesale trade of meat and meat products
• OKVED code: 46.32
• Place of business: Pushkino
• The amount of income received for the year: 15,000,000 rubles.
• The amount of expenses incurred: 7,200,000 rubles.
• The amount of advances paid during the year: 728,000 rubles.

Zero declaration of 3 personal income tax for individual entrepreneurs for 2017

Zero 3 personal income tax for individual entrepreneurs is provided in the following cases:

• Lack of activity during the tax period;
• No obligation to pay tax (for example, when the amount of income received from the sale of property is reduced for expenses when buying this property).

Zero reporting for individual entrepreneurs on OSNO consists of a Title Page and Sections 1 and 2.

Tax Code of the Russian Federation).

• to another natural person who is not an individual entrepreneur;
• a foreign organization, if it does not have a subdivision in the Russian Federation.

As a general rule, when paying you income, any organization or individual entrepreneur must withhold tax from your income and pay it to the budget. They are called tax agents (Article 226 of the Tax Code of the Russian Federation).

Individuals who are not registered as individual entrepreneurs, foreign organizations that do not have subdivisions in the Russian Federation are not tax agents. Therefore, you must file a tax return and pay tax yourself when you receive income from them.

2. You received income from the sale of property or property rights

In this case, we mean income from the sale (clause 17.1 of article 217, clause 2 of clause 1 of article 228 of the Tax Code of the Russian Federation; clause 3 of article 4 of the Law of November 29, 2014 N 382-FZ):

• real estate acquired from property before 01.01.2016, and other property that has been in your ownership for less than three years, including under an exchange agreement;
• real estate acquired after 01.01.2016, which was in your ownership for less than the minimum period established by Art. 217.1 of the Tax Code of the Russian Federation;
• property rights: shares in the authorized capital, shares, etc.

Related questions

How to pay personal income tax when selling a car and other movable property?

What deductions and obligations for personal income tax are provided for the sale of an apartment and other real estate?

What are the deadlines for filing a 3-NDFL declaration and paying tax?

3. You received income from abroad

In order for you to have an obligation to pay personal income tax, you must be a tax resident of the Russian Federation (clause 2 of article 207, clause 3 of clause 1 of article 228 of the Tax Code of the Russian Federation).

Reference. Tax residents

As a general rule, tax residents are individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months (clause 2 of article 207 of the Tax Code of the Russian Federation).

For example, "foreign" income includes (clause 3 of article 208 of the Tax Code of the Russian Federation):

• interest on deposits in a foreign bank;
• dividends from foreign organizations that do not have subdivisions in the Russian Federation;
• income from the sale of foreign real estate.

However, this procedure does not apply to Russian servicemen serving abroad, as well as employees of state and local authorities sent to work abroad.

4. You received other income from which the tax agent did not withhold personal income tax

Often such situations arise when individuals receive income in kind, since in this case cash payments from which the tax agent could withhold tax are not made. Such income includes, in particular, payment for you by organizations or individual entrepreneurs for goods, works, services or property rights (including utilities, food, recreation, training), goods, works or services received by you free of charge or with partial payment ( Clause 1 of Article 210, Clause 2 of Article 211, Clause 4 of Clause 1 of Article 228 of the Tax Code of the Russian Federation).

For example, when buying a municipal dwelling at its own expense for half of its value, an individual receives income in kind in the form of the difference between the market value of this dwelling and the amount paid for it. The need to pay personal income tax arises if there are no regulations at the federal and regional levels that provide for the possibility of acquiring municipal housing by the relevant category of citizens on similar conditions (Determination of the Supreme Court of the Russian Federation of December 28, 2016 N 53-KG16-27).

5. You received income in the form of winning in a lottery or in a casino, slot machines

In these cases, you will also need to submit a declaration, independently calculate and pay personal income tax.

An exception is if you received a cash prize in sweepstakes, bookmakers and when the organizers of incentive events pay out winnings (prizes) (events in which the condition for participation is the purchase of a certain product and which are held on a competitive basis with a drawing of prizes or receiving prizes). The organizers of sweepstakes, bookmakers or incentive events must withhold personal income tax from it when paying you a sum of money. If the tax is not withheld, the specified persons will inform you in writing about this and you will have to submit a tax return and pay the tax yourself (clause 1 of article 210, clause 2 of clause 2 of article 211, clause 2 of article 214.7, clause 1 article 226, subparagraph 5 of paragraph 1 of article 228 of the Tax Code of the Russian Federation, article 9 of the Law of 13.03.2006 N 38-FZ).

6. You have received the award as an heir or successor

The obligation to file a declaration arises if you are an heir (subparagraph 6 of paragraph 1 of article 228 of the Tax Code of the Russian Federation):

• author of works of science, literature, art;
• the author of inventions, utility models and industrial designs.

7. You received income in the form of a gift from an individual

You need to file a declaration and pay tax only if you were presented with: real estate (house, apartment, land, etc.), vehicles, shares, shares or shares.

However, if the donor and the donee are family members and (or) close relatives in accordance with the Family Code of the Russian Federation, then these gifts do not need to declare income and pay tax (clause 7, clause 1 of article 228, clause 18.1 of article 217 of the Tax Code RF).

8. You are a donor of property and received income from the return of this property in the form of money from a non-profit organization

Such income is the monetary equivalent of real estate and (or) securities that an individual previously transferred to replenish the endowment capital of non-profit organizations.

However, if the immovable property transferred by you was previously owned by you for more than three years, you do not need to file a declaration and pay tax (subparagraph 8 of paragraph 1 of article 228, paragraph 52 of article 217 of the Tax Code of the Russian Federation).

Note!

If the tax agent was unable to withhold tax from the income paid to you, he will inform you and the tax authority about the impossibility of withholding personal income tax no later than March 1 of the year following the expired year. In this case, you do not need to file a declaration with respect to income received since 2016, and the tax is paid on the basis of a tax notification sent by the tax authority (clause 5 of article 226, clause 4 of clause 1, clause p. 2, 6 of Art.228, Clause 1 of Art.229 of the Tax Code of the Russian Federation; Part 8 of Art.4 of the Law of December 29, 2015 N 396-FZ).

Personal income tax is usually paid automatically - it is withheld from wages. But in some cases, individuals must independently calculate the amount of tax and submit to the tax authority a tax return on personal income (form 3-NDFL).

From 01.01.2019, the declaration campaign of 2019 started, which means that individuals need to report on income received in 2018 until 04/30/2019.

We remind you that you should submit a 3-NDFL declaration:

• when receiving income from the sale of property (for example, an apartment owned for less than the minimum period of ownership), from the sale of property rights (assignment of the right of claim);
• upon receipt of a gift of real estate, vehicles, shares, shares, shares from individuals who are not close relatives;
• when receiving remuneration from individuals and organizations that are not tax agents on the basis of concluded contracts and contracts of a civil nature, including income from property lease contracts or lease contracts for any property;
• upon receipt of winnings from lottery operators, distributors, organizers of gambling conducted in a bookmaker's office and a totalizator - in the amount of up to 15,000 rubles, as well as from organizers of gambling that are not related to bookmakers and sweepstakes;
• when receiving income from sources outside the Russian Federation.

The income received in 2018 must also be declared by individual entrepreneurs, notaries in private practice, lawyers who have established law offices and other persons in private practice.

At the same time, the submission of a tax return does not mean that the tax must be paid immediately. The tax payable calculated in the declaration must be paid no later than July 15, 2019.

Citizens submitting a tax return for 2018 solely for the purpose of obtaining tax deductions for personal income tax (standard, social, investment, property when buying a home), the deadline for filing a return - April 30, 2019 - does not apply

Such declarations can be submitted at any time throughout the year, without any tax penalties.

At the same time, a taxpayer who has declared both income subject to declaration and the right to tax deductions in the tax return for 2018, must submit such a return within the prescribed period - no later than April 30, 2019.

Please note that the penalty for failure to submit a declaration on time is 5% of the unpaid tax amount for each month, but not more than 30 percent of the specified amount and not less than 1,000 rubles.

Penalty for non-payment of personal income tax - 20% of the amount of unpaid tax.

To fill out the income tax return for 2018, it is most convenient to use the special computer program "Declaration", which is freely available on the website of the Federal Tax Service of Russia and will help you enter data from the documents correctly, automatically calculate the necessary indicators, check the correctness of the calculation of deductions and the amount of tax, and will also form a document for submission to the tax authority.

Also, for users of the service, it is available to fill out the personal income tax return online in an interactive mode without downloading the filling program with the possibility of further sending the generated declaration signed with an enhanced unqualified electronic signature (which can be downloaded and installed directly from the "Personal Account"), as well as attached to the tax declaration of a set of documents to the tax authority in electronic form directly from the website of the Federal Tax Service of Russia.