4-PIT declaration: who submits, a description and what it is

Individual entrepreneurs in their activities they are faced with the need to fill out various documents. Most of them - certificates, declarations, reports - are sent to the tax office. Almost all documentation is filled on the basis of confirmed data, however, there are several forms based on information received from an individual entrepreneur.

4-income tax return

An individual entrepreneur submits a 4-personal income tax return based on assumptions about the amount of income in the next calendar year. In certain cases, the document is required to be submitted to the tax office. The delivery procedure in most cases is voluntary, but many entrepreneurs are wondering if 4-personal income tax is required to be submitted to the Federal Tax Service. During the existence of the enterprise, the entrepreneur must at least once send a document to the tax office.

The information provided by the taxpayer is used by inspectors to calculate the amount of advances that will need to be paid during the next year. Tax payments on income received and payments on calculated advances differ from each other.

4-personal income tax declaration: who gives in?

This is one of the most pressing issues affecting individual entrepreneurs who have just begun their activities. So, who submits 3-PIT / 4-PIT tax returns? The form is filled in the following cases:

• In case of receiving the first income from the enterprise, that is, when registering an individual entrepreneur, a 4-personal income tax return is filled out.
• Who should pass - entrepreneurs whose income decreased by 50% at the end of the calendar year.
• Entrepreneurs whose income over the past calendar year increased by 50%.

The legislation of the Russian Federation clearly defines the rules for filing a 4-personal income tax return - who submits the report and in what time frame. The established rules are not subject to changes and other interpretations.

Deadlines

The legislation establishes a certain time frame within which all forms must be submitted, including the 4-NDFL 2016 declaration. Who submits the declaration - namely individual entrepreneurs - must draw up a document within a certain time frame; as a rule, there are no difficulties with this. The report is submitted in the following terms:

• The completed form for new entrepreneurs is submitted within five days of the month that follows the month of receipt of the first profit.
• Current IPs file a declaration after increasing or decreasing profits. This happens, as a rule, at the beginning of the next tax period.

Late fees

Penalties in the amount of 200 rubles threaten those individual entrepreneurs who do not provide the deadlines specified by law or refuse to file a 4-personal income tax return. Anyone who submits reports late or late may not be afraid of any other sanctions - except for the above fine, they are not in danger.

The difference between 4-personal income tax and 3-personal income tax

1. The 3-NDFL declaration is compiled on the basis of income already received for the past calendar year, while the 4-NDFL is drawn up on the basis of estimated income.
2. As a basis for filling out 3-NDFL, tax rates are taken. Its completion is mandatory for those citizens who received a certain income from which tax was not paid: for example, the amount from the sale or rental of real estate.
3. The 3-NDFL declaration is drawn up for an individual to receive property or social tax deductions.

In some cases, declarations according to the forms 3-NDFL and 4-NDFL are compared with each other - for example, when it is not possible to calculate the advance according to the information provided in 4-NDFL.

Procedure for filling out a declaration

For registration of 4-NDFL there is a form established by law in which all the necessary data is entered. The declaration form is very simple, filling it should not cause problems. In order to avoid mistakes when filling out, it is advisable to study samples of the completed form in advance - they are usually placed on the appropriate stands in the tax office.

The 4-NDFL declaration is prepared according to standard rules:

• The TIN number is indicated at the top of the form.
• The adjustment number is entered at the top of the 4-NDFL form. Whoever submits the declaration for the first time, marks "0".
• The tax period is the date after which the individual entrepreneur plans to receive the specified income.
• The tax service unit number is indicated in the "provided to the tax authority" field.
• OKTMO code.

When filling out a declaration, an individual entrepreneur indicates his personal information, passport details and the amount of income that is planned to be received by the next tax period. The calculation of the amount is made by the entrepreneur independently without providing third-party documents confirming the probability of its receipt.

Individual entrepreneurs-beginners can calculate the probable income, based on the revenue received for the first month of work.

For those entrepreneurs who have been working for a long time, it is advised to calculate the estimated income on the basis of the amount specified in the 3-personal income tax report for the past tax period. This method is one of the most popular and common. The form indicates the smaller amount if the entrepreneur believes that next year the company's income will decrease, and vice versa: with the expected increase in income, it is recommended that a large amount be added to the declaration.

In addition, when filling out the declaration, it is desirable to take into account the following features:

• The tax inspector calculates advance payments only if the amount indicated in the declaration is one and a half times more or less than the amount given in the form of 3-personal income tax.
• Advance payments based on actual income for the previous tax period are calculated if the difference between the indicators specified in the 3-NDFL and 4-NDFL declarations is 50% up or down.

How is 4-personal income tax declaration filed

In the Federal Tax Service, the 4-personal income tax return can be filed in one of three ways:

1. By an individual entrepreneur in person or through a representative in hard copy in two copies. One of them remains with the IP, the second is transferred to the tax.
2. Via mail with an inventory of attachments. The entrepreneur is left with a receipt and an inventory of the investment. The date of the declaration will be considered the number indicated on the receipt.
3. In electronic form via EDI operators or the official website of the Federal Tax Service of Russia.

If the declaration is transmitted by an individual entrepreneur through a representative, then a notarized power of attorney is drawn up for the latter.

Some departments of the tax inspectorate, when submitting a paper declaration, require its analogue in electronic form with an indication of a bar code. Such requirements are not specified in the Tax Code of the Russian Federation, however, the inspector may refuse to accept documents for this reason. You can always appeal a refusal to a higher authority of the Federal Tax Service.

Is it necessary to take zero 4-personal income tax

Change zero declaration 4-personal income tax is not considered an offense, respectively, no liability for its filing is not provided. However, the tax inspector may require a response from the individual entrepreneur on what basis a zero value is indicated in the declaration.

Sanctions for failure to submit a declaration

Individual entrepreneurs are obligated by the Tax Code and the Federal Law of the Russian Federation to submit a declaration in the form of 4-NDFL within the deadlines established by law to the local tax authorities. Despite the exact deadlines, their violators are not at risk of any penalties. This is explained by the fact that business entities in this reporting form do not indicate data on income received and tax liabilities for the tax period, since only probable income values ​​are entered in form 4-NDFL. In this regard, the maximum fine for an individual entrepreneur who has not submitted a declaration or has delayed the deadline for its submission is 200 rubles.

The form is submitted within five days after the end of the month in which the individual entrepreneur received income from his activities. The declaration indicates the income that is expected to be received for the subsequent taxable period. The amount of income and, accordingly, probable tax is calculated by an individual entrepreneur independently on the basis of the effectiveness of his business.