Filling out the 3-NDFL tax declaration: instruction, order, sample

Individual entrepreneurs operating in the territory of the Russian Federation and operating on a common taxation system are obliged, according to the current legislation, to send a report on the income received to the tax inspectorate every year.

The data required for reporting are submitted by the entrepreneur on paper in the form of a completed 3-NDFL declaration. Filling in a tax return is a compulsory requirement not only for those who conduct their own business, but also for ordinary citizens who for 12 months received income not at the main job place. This category of taxpayers undertakes to file a declaration in order to withhold income taxes from their income. For many citizens of Russia, filling out the 3-NDFL tax return is a prerequisite for filing a tax deduction. Failure to do so will result in penalties.

Filling out the 3-NDFL tax declaration can cause certain difficulties, both for the legal entity and for the individual. Avoid such hiccups will help you know the current tax legislation. A sample of filling out a tax return can become an example of reporting.

What is the declaration of 3-NDFL?

The procedure for filling out the tax declaration is prescribed in the current legislation of the country. Developed by the Federal Tax Service, detailed instructions allow entrepreneurs to quickly fill out various reports and papers on their own. Despite the fact that the tax inspectorate is given instructions to complete the tax return, it is necessary to rely on certain articles of the Tax Code to avoid mistakes. An incorrectly completed document will not be deemed valid.

An example of filling out a tax return gives taxpayers an idea of a properly completed report and avoids errors in the design of forms. Similar samples can be found in tax offices at information stands or on the official website of the Federal Tax Service.

Inspector of the tax service must check the declaration for errors and inaccuracies in its submission. All found inconsistencies in the report are immediately indicated by the inspector. Responsibility for the completeness of the information provided is borne only by the person who submits the declaration.

Clarifying Declaration

Filling out the tax declaration of the clarifying type is carried out in those cases when the taxpayer after the filing of the report finds out that a certain amount has not been paid into the annual income.

The payer is not subject to penalties in the event that the specified amount does not exceed the amount of taxes payable. Payment of a fine and penalties, together with the introduction of tax in the state budget, is carried out in the event that an individual or an individual entrepreneur has not properly carried out the calculations, which was shown by the adjustment.

Declaration of 3-NDFL

The reporting sent in the form of 3-NDFL is a document that indicates all the additional income received by the individual entrepreneur or individual for the year. The papers also specify data that take into account all benefits and tax discounts.

What is considered when completing the declaration of 3-NDFL

The amount of tax is determined on the basis of the income received for the year; It includes funds received for:

• Sale of real estate - land, apartments, private houses.
• Sale of any property.
• Receiving money transfers.
• Receipt of winnings for more than 4 thousand rubles.
• Sale of a vehicle that was the property of a taxpayer for less than three years.
• Delivery of real estate for rent.

When is the declaration due?

Filling out the tax return and its subsequent delivery to the bodies of the Federal Tax Service is carried out in the following cases:

• After paying for the training of the taxpayer or his children.
• Payment of medical measures.
• Acquisition or erection of residential facilities, including the registration of a mortgage loan.
• The presence of children - for each issue about one and a half thousand rubles of tax deduction.
• Receiving funds from individuals or companies.
• Sale of immovable or movable property.
• Receiving prizes, winnings and other awards.
• Receiving money from abroad.
• Receiving the author's fee.
• Receiving property, issued on a donation.

Documents for the declaration of 3-NDFL

Filling out the tax return requires the provision of a package of documents and information from them - personal data of the taxpayer and other information that would confirm the receipt of income:

• Documents for the property being sold.
• Payment documents.
• References issued at the job placement place, according to the form 2-NDFL.
• Contracts that were drawn up for the performance of certain works, the provision of services, and the receipt of funds.

Sample of filling in the tax return

Working on a common tax regime, individual entrepreneurs must submit to the tax authorities a declaration of 3-NDFL.

The extra money spent to pay taxes can be returned to the taxpayer. The tax declaration of 3-NDFL allows to do this. A sample of filling out the form required to file a tax deduction can be found at the tax office.

Documents and reports confirming the income of the taxpayer shall be submitted by April 30 following the reporting year.

You can create a declaration in several ways:

• By hand using black or blue ink.
• With the use of printing equipment, it is prohibited to resort to double-sided printing.

Terms of payment of taxes

Filling out and submission of the tax return, as well as the subsequent payment, should be carried out strictly in the terms established by the law:

• Until July 15 of the year in which the report was filed.
• If the taxpayer received income from which the personal income tax was not withheld, then the tax is paid in two stages: the first payment is carried out in the first 30 days from the receipt of the paper, the second in the next 30 days from the moment of the first payment.

Data specified in the declaration

The paying tax person undertakes to indicate in the form of a report the following data:

• Personal, including address of residence, passport data, contact details.
• Registration data as a taxpayer.
• The amount of income received during the reporting period.

All information must be true and be supported by documents.

The compiled report must be checked for errors and typos. A natural person or an individual entrepreneur undertakes to affix a personal signature and seal to the documents. An example of filling out a tax return can be viewed at the stands in the tax inspection or on official websites of the Federal Tax Service.

Getting a tax deduction

Filling out the declaration in the form of 3-NDFL gives the taxpayer legal grounds for filing a tax deduction. Such benefits can significantly reduce the tax base.

To receive a tax deduction it is possible only after submission to the controlling bodies of the relevant application. It is accompanied by documents that confirm the right of the person applying for such a benefit.

Filling the declaration of 3-NDFL in the Internet

Fill out, print and file a declaration on the form of 3-NDFL today can be using special software, which can be downloaded from the official website of the Federal Tax Service of Russia or third-party resources. Downloading such a program on the user's personal computer makes it possible to quickly enter personal data into the declaration form, which are automatically distributed to the required columns and rows. In the future, the taxpayer is required to introduce the necessary figures, which will be distributed according to the required lines of the declaration.

Send a tax return to the relevant authorities can, without resorting to a personal visit to the inspection. Today it became possible thanks to the Internet and special resources. Sending an online declaration requires the taxpayer to check the receipt of documentation by the regulatory authorities.

The declaration can also be submitted through the Internet resource "State Service". Despite the availability and convenience of this method of sending documentation, it still requires the personal presence of the taxpayer in the Federal Tax Service, since a copy of the declaration must be signed.

Filling out and submitting the 3-NDFL declaration requires the taxpayer to have only a personal computer with Internet access, the necessary package of documents and a small amount of free time. The Federal Tax Service of Russia has created special software for convenience, which not only saves time, but also avoids mistakes while filling in the declaration.