Those who need to send a Declaration to obtain a tax deduction, for example, for treatment or training, can do it any time of the year.
For the vast majority of citizens as a tax agent for the payment of personal income tax is the employer, it shall submit the Declaration to the tax authorities. In other cases, income tax is calculated independently, and the payer shall submit the Declaration under the form 3-NDFL. In case of wrong calculation of the tax on corrects it and sends a notification. To submit the Declaration 3-NDFL, in particular, upon receipt of income from the sale of property that was owned less than three years, rental income prizes.
Fill in and send the Declaration can be online as a personal account of the taxpayer on the FNS website and mobile application, “FL Tax”. Most of the information already pre-filled with.
If the taxpayer does not submit the Declaration until July 30, or pay tax on time, the punishment, noted in FNS. Thus, the penalty for failure to submit the Declaration on time – 5% of the overdue tax amount for each month, but not more than 30% of the specified sum and not less than a thousand rubles. The penalty for failure to pay personal income tax – 20% of the unpaid tax.