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to file a Declaration to the tax authorities need to those who receive income from individuals on contracts of civil-law character (the contract of hiring, lease of any property) or from the sale of property owned less than the minimum limit of ownership (3-5 years).

in addition, submit a Declaration to those who receive income from overseas, won the lottery, received a gift of property not from relatives or received income from which the tax agent (in the vast majority of cases this is the employer) did not keep personal income tax.

to Report their income for 2019 should also individual entrepreneurs, notaries, engaged in private practice, lawyers, founded a law office,and others, remind on.

the Form 3-NDFL to the tax authority may submit the payer or his representative. This can be done by post or in electronic form in the “Personal Cabinet of the taxpayer for individuals” on the website of the FTS.

the private office allows online to fill out a Declaration and send it to the tax authority attaching the necessary documents. The software automatically transfers the tax Declaration of the personal information about the taxpayer and data on income.

you can Also use the free program “Declaration” for the relevant year. It is also there on the website of the FTS (see “Software”). Filled in this way the Declaration can be printed and can be sent to the tax authority in electronic form via the same “my account”.

This will lead to a penalty of 5% of the unpaid in due time the amount of tax for each complete or incomplete month of delay. In the end, the penalty can not be more than 30% of the specified amount, but may not be less than 1000 rubles.

In the period of the pandemic, in addition to the postponement of filing of tax returns, the tax authorities had provided special boxes for the delivery of documents by taxpayers. Taxpayers can use these boxes for submission of all documents, including tax returns, without recourse to the inspector.

the Declaration is put in the box are taken and recorded every day. But with this method of communication with the tax authorities FNS encourages taxpayers to leave your phone number for communication.

If the Declaration is only to get tax deductions (social, financial, investment and all sorts), to make such a Declaration it any time during the year. That is, the period of 30 July not apply to them.

the Declaration shall be submitted to the tax authority at the place of permanent residence of physical persons.

If the payer has found that not otras��l (or fully reflected) in the Declaration of some data or made a mistake, which led to a reduction in the amount of personal income tax payable, he must make the necessary changes to the tax Declaration and submit to tax on its modified version.

When detected, the taxpayer submitted incorrect information, errors that do not lead to understatement of the amount of personal income tax payable, he is entitled to make the necessary changes to the Declaration and submit to tax authorities the specified option.

This revised Declaration submitted after the deadline of filing is not considered submitted late and, therefore, does not entail the recovery of a fine for late submission of the Declaration emphasize on.