Taxes are an integral part of the life of almost any person. Employers take care of the payment of some of their types (to the Pension Fund, unified social, income), some of them are promptly reminded by the local tax authorities by sending receipts (for property, car).
But there are those that citizens are obliged to independently calculate and pay. This is a tax that individuals pay to receive income from independent activities. They are usually received:
- as a result of entrepreneurial activity;
- as a result of private practice;
- upon sale of property and rights to it;
- in the form of a gain;
- from leasing or renting real estate.
A more detailed and detailed list of sources of income is given in the Russian Tax Code. It also indicates all interest rates in each case.
For the correct calculation and registration of income tax, tax return 3-NDFL is used.
Features of the declaration and its main functions
What kind of paper is this? Declaration 3-NDFL is a financial document, upon completion of which the amount of tax is calculated, which is levied on certain types of personal income. In blank form - this is a form consisting of several pages (includes 6 sections and additional sheets with lettering).
In any particular case, the title page is required (two pages must be filled here), where the taxpayer indicates basic information about himself: last name, first name, middle name, period for which the tax is calculated, and the tax number in which the documents are submitted. Information from the sixth section is summary, therefore, it is filled in any case.
In the remaining sections, it is necessary to fill in all the relevant columns (according to available certificates of income and payments) and make a calculation of all the necessary amounts. A self-issued 3-NDFL declaration, a sample of which is provided here, is submitted to the tax at the place of residence.
Another function that this declaration performs (the most attractive for citizens) is the ability to calculate for further receipt of social tax deductions. The Tax Code of the Russian Federation provides for a number of cases where income tax (only if it is calculated at a rate of 13%), levied on each employee, is returned by the state. Another option for exercising this right is to reduce the tax base by the amount spent on training, treatment, purchase of housing, etc.
Car sale
It is mandatory to submit a 3-NDFL declaration when selling a car, if it was owned by a citizen for up to 3 years. In this case, the sale value is taken into account. No tax will be charged if:
- the cost is up to 250 thousand rubles;
- Vehicle sold is cheaper than purchased (all supporting documents must be provided).
When tax is paid, sections 1, 6, sheets A, E are filled out in the declaration.
Tax deduction for education
The legislation provides a tax deduction for their own education and children. In each individual case, such a deduction can only be claimed once. You need to apply for it in the year following the paid period of study. Together with the completed declaration, you must provide the following package of documents:
- educational institution license confirming its status;
- a certificate stating that the specified person did undergo training in the corresponding period;
- certificate of salary and accrued taxes (2-personal income tax);
- the contract of the person applying for a social deduction with the educational institution on the provision of services;
- a receipt confirming payment in the period under review (it must be written out in the name of the contractor, that is, applying for a deduction);
- copies of the main pages of the passport;
- an application to the tax authority for a deduction (the form can be obtained free of charge in the tax, when all of the above documents are ready for delivery);
- register of submitted documents.
This social deduction is drawn up for no more than 120 thousand rubles per year. The 3-NDFL declaration is filled in this case as follows: sections 1, 5 on sheets A, G1, G2.
Treatment tax deduction
This deduction is possible to receive when paying for your treatment, spouse, parents, child under 18 years of age. The list of cases, the payment of which will be returned, is determined by government decree No. 201 of 03.19.2001. The following documents will be required:
- a license which states that it is issued specifically to a medical institution;
- certificate of payment for services (form 3-04 / 256, issued in the accounting department of a medical institution);
- an agreement;
- act on the fulfillment of contractual obligations;
- receipts of payment with the obligatory indication of the surname, name, patronymic of the payer;
- if the payment is not made for itself, then documents are required confirming the existence of family ties.
In some cases provided for by the Tax Code of the Russian Federation, the following is provided: a properly designed prescription form, ticket root (when undergoing spa treatment).
It is necessary to take into account how the 3-NDFL declaration is completed in this case: section 1, sheets A, E, G1.
Housing tax deduction
Citizens of the Russian Federation until 2014 had the right to receive once property deduction when buying a home. The maximum amount for its calculation is 2 million rubles. If the entire amount was not paid for 1 year, then the declaration should have been provided until the deduction was fully paid. From January 1, 2014, this deduction can be received several times, but not higher than the indicated amount.
In case of erroneous indication of the amount of housing purchased is necessary revised declaration 3-personal income tax, which is additionally submitted to the tax office.
Necessarily need documents:
- purchase and sale agreement;
- payment documents;
- an act confirming the fact of acceptance;
- certificate of ownership.
All the main sections and sheets A, G1, I. are filled.
Charity tax deduction
The Tax Code defines cases where an individual can receive a social deduction when providing financial assistance to a number of organizations (a full list is given in the Tax Code of the Russian Federation). In this case, the deduction should not exceed 25% of the income received.
When applying to the tax inspectorate, in addition to the completed declaration, a certificate from the place of work on accrued taxes (2-NDFL), it is necessary to provide the available documents confirming the fact of the transfer of funds (receipts, bank statements, payment orders), and an agreement according to which material help for charity.
How to file a declaration
The 3-NDFL declaration can be submitted either hand-written (all sections of the form necessary for filling can be obtained at any tax office for free or printed from the official website), and filled out in the corresponding program (it can be downloaded free of charge to your computer), and printed . Submission in electronic form via the Internet is possible.
A taxpayer can personally bring a package of documents and a declaration, or his representative can do it for him.
If a citizen lives at a considerable distance from the place of registration, then the 3-NDFL declaration is sent by mail with the mandatory attachment of an inventory of the documents to be sent. The filing date will be determined by the postage stamp.
When submitting copies of documents, the taxpayer must have their originals for verification (except for the license of the institution providing the services, it should usually be certified with a blue stamp).
Dates fordACHI DECLARATIONS
The terms when the 3-NDFL declaration is filed are established by the Tax Code of the Russian Federation:
- on personal income - until April 30 of the year following the period of receipt of income;
- for social and property deductions - within 3 years following the payment period.
A declaration may be refused if:
- no identity documents;
- no personal signature in the submitted documents and application;
- the submission of the declaration was not at the place of registration;
- all required columns are not filled.
Form (form) of tax return 3-NDFL
