A tax return is a document compulsorily provided by citizens of the Russian Federation who have their own enterprises that bring additional income.
Description of the document and its purpose
Taxpayers declare the receipt of income in the manner prescribed by law, while taking into account discounts and benefits that were applied during a certain reporting period. In accordance with the rate, citizens of the Russian Federation pay taxes: both organizations (commercial, charitable or budgetary), and individual entrepreneurs. As well as enterprises that conduct certain activities on the territory of the Russian Federation, whether it is educational, religious, etc. If income is zero, the company is exempt from reporting.
Varieties of the document and their features
The following types of tax returns are available:
- On a separate type of activity.
- Value added tax.
- Income tax.
- Personal income tax.
- Tax on transport, land and property.
- On excise taxes.
- For the extraction of minerals and the single agricultural tax.
- On imputed income (UTII).
Regardless of the type of tax return, it must be filed within a certain time period established by the Tax Code.
The frequency of submitting a tax return for each tax is individual. For excise taxes, for example, it is granted until the 25th day of the month following the tax period, in this case, monthly.
The Tax Code of the Russian Federation provides for certain rules that must be observed when filling out tax reports.
Any declaration has almost the same structure and order of completion.
Document Composition and Filing Form
The declaration consists of several interconnected parts:
1) Title page (composition - several sections or pages).
2) Applications.
The composition of tax returns is elementary. The form, according to which it is allowed to personally fill out the declaration, can be found on the Internet or taken in the tax. This also applies to the 3-NDFL tax return in electronic form.
For self-completion of tax declarations, samples are required that are located in the tax building at a special stand. There are also examples of how and in what order they need to be drawn up. Filling out a tax return electronically takes place directly on the website or in a special program.
The following is very important: the forms for filling out declarations are provided in the tax absolutely free, in any quantity.
Document Submission Options
There are different ways to fill out tax returns, for example:
- handwritten filling in paper forms of declarations;
- the use of various computer programs, in particular such as Excel or Word;
- using special programs on a PC, such as "1C Accounting" or developed specifically for taxpayers from the federal tax system of Russia;
- submission of tax returns in electronic form (online).
If it is not possible to transfer the tax return to the inspection itself via telecommunications or other communication channels, or if it cannot be sent via the Internet in your personal account, then the document is printed on paper. The taxpayer personally signs it, and then delivers it directly to the tax inspectorate.
The main thing is not to forget the rules for printing a declaration. Only 1 page is allowed on 1 sheet. It is forbidden to print a declaration on both sides of the sheet.
This happens when you need to clarify the data specified in the declaration. This can happen due to filling out errors in the document or through the fault of tax accounting and their errors. When this happens, the entrepreneur must submit an updated tax return to the inspection.
Storage of tax returns
The entrepreneur can keep the calculations and tax returns (or rather, copies with the notes marked on their admission to the tax service) for five years after the end of the reporting period. Inspecting authorities are set to the same deadlines. This is done so that the taxpayer, in case he loses his declaration, can always make a copy of it.
Sometimes there is an urgent need to obtain a copy of the tax return on a particular tax, where the federal tax service will be marked. For example, when they electronically filed a declaration or a paper document was lost. It may be necessary to present a copy of the declaration for other government agencies or for the same tax office, but in a different region, to conclude a specific contract with a counterparty.
For example, for water taxes, copies of declarations are submitted to the tax office at the place where the license to use water was obtained. It is necessary for the taxpayer to apply territorially to the tax inspection body where the declaration was submitted with the provision of its paper version. An employee of the service will check on the basis of the availability of appropriate reports, after which he can put a stamp on this copy of the declaration.
How to serve
Each entrepreneur (IE) must submit to the State Tax Inspectorate a tax return for the past calendar year no later than the deadline of April 30. Reporting of a certain period (six months, a quarter) shall be submitted no later than the 20th day of the trace. months. Simplified tax declarations (simplified system) contain the following:
- individual tax number (TIN);
- surname name patronymic (full name);
- tax period;
- tax rate;
- OKATO and OKVED codes;
- Budget Classification Code (BSC);
- amount of insurance premiums.
Only one copy of the declaration is submitted to the tax office.
If during the reporting period there were no cash flows, then submit a simplified zero tax return, which must be completed in this way:
- title page (title page);
- line numbers 001, 010, 020, 201;
- everything else is a dash.
Rent every quarter.
As for individuals. The tax return is filed:
- Upon receipt of income from the sale of property.
- Tax residents of the Russian Federation who have not lived in the country for more than 12 months or 183 days. The military who serve abroad the Russian Federation and receive income there are an exception.
- Individuals who received various types of income over the past year and did not pay taxes for any reason.
- Individuals who have won from lotteries, casinos, slot machines, sweepstakes.
- Successors or heirs of scientific works, literary works, etc.
- Individuals who received a fee.
- When donating, they fill out the declaration of the persons who received income from other physical entities in cash or by bank transfer. Do not file a declaration when donated by close relatives.
In our country, the legislation provides for the provision of all types of tax returns with the possibility of updating information or already adjusted. Basically, corrected declarations are submitted on a personal initiative by the entrepreneur himself. When inaccuracies are established by the tax authorities, an updated form is provided upon request.
Tax deduction declaration
Taxpayers who have acquired real estate or are participating in shared construction, in accordance with the laws of Russia, can take advantage of a tax deduction.It also includes the amounts received by the financial institutions of Russia, which are intended to repay loans.
One type of tax return is electronic
There are several ways to submit a document using the Internet. As mentioned above, this is a feed using telecommunications or using a global network through the "My Account".
In one case, the taxpayer, being an individual, fills out a declaration on the website of the tax office, after which he must send it using a special key of a digital signature.
In another case, before sending the tax return electronically with the xml file, it is initially unloaded from a special accounting program. This method is less expensive (in terms of time), so in the future it will be a priority.
Conclusion
The filing format and samples of electronic declarations can always be obtained from the tax office at the place of registration. Filling them out is not as simple as it seems, so you need to pay special attention to this process. When making mistakes or incorrect calculations, you can not only find yourself in a situation where you have to redo the document, but also get a fine.