A tax return is a key type of reporting to the Federal Tax Service, which is prepared by almost all taxpayers. For each type of fiscal obligation, officials have developed individual reporting forms. In this article we will tell you what features legislators have provided for this category of reporting.
In Russia, there are currently several dozen fiscal obligations that citizens and organizations are required to pay to the relevant budgets of the country. We described how budget payments are grouped in a separate material “Current classification of taxes with examples.”
Tax return concept
A tax return is an official document of the taxpayer, which contains information about all objects of taxation, about his regular income and expenses, as well as other features - the available tax deduction, various explanations, payment procedures, fines, etc.
The tax return may include other information and explanations, depending on the specific situation, for example, on the specific activities of the organization that is the object of taxation.
Calculation of a tax or fee is a procedure for establishing the exact amount required for transfer and subsequent payment to an authorized person - a single tax organization, within the prescribed period.
The tax calculation of an advance payment, in accordance with the current provisions of the Tax Code of the Russian Federation, is an official statement of an individual - a taxpayer, which contains information about all the objects of taxation available to him.
In addition, this also includes information about the income and expenses of an individual, their sources, the tax base, the advance payment and its size, as well as other features and explanations that affect the further calculation and payment scheme of the advance payment.
Calculation, verification, compilation of personal income tax amounts calculated and withheld by the tax agent is a written document containing information from the tax agent regarding individuals who have received certain income and the object of taxation. This information also includes deduction, return, features and meaning of the deduction, deadline, procedure for paying the deduction, compensation, etc.
According to the provisions of the Tax Code of the Russian Federation, various documents, explanations, financial statements and tax returns of individuals can be submitted to the Federal Tax Service both in electronic form and on paper within the prescribed period. Their preparation, verification of the object, return of deductions, reimbursement, and review procedure can be carried out either personally by the taxpayer or through an agent.
Persons required to file 3-NDFL due to duty
The decree of the President of Russia dated May 18, 2009 lists all persons who must independently submit a declaration of their income to the inspectorate. We will briefly look at the groups of these individuals:
- Civil servants and family members (based on the Register of Positions of the Russian Federation).
- Employees of the Ministry of Internal Affairs.
- “Individual entrepreneurs” and businessmen working under a taxation system common to everyone.
- Persons conducting private practice (tutors, lawyers, detectives, notaries, appraisers, traditional healers, etc.).
- Foreigners receiving income and working in the country on the basis of a patent.
- Individuals who received income in a transaction with other individuals.
Submitting a tax return to the tax authority
The current tax rules and provisions of the Tax Code of the Russian Federation provide that the tax declaration of an object, as an important legal reporting confirming the income of individuals and organizations, and their meaning, essence, features of consideration, must be submitted to the Federal Tax Service clearly within the established deadlines. Violation of the deadline may result in the return of the document, a fine and other liability.
Electronic or written forms of tax returns suggest that these reports can be submitted to the Federal Tax Service personally by the taxpayer, or through his representative - an agent with the appropriate authority.
Electronic dispatch or return, as well as verification of the deduction and the object, are carried out only on the official website.
Regarding the taxation of an organization, the submission of an electronic or written tax return can be carried out either personally by the head of the organization, or by the chief accountant of the institution, as well as by an official representative, within the prescribed period.
In this case, it will be considered that the sending and submission of reports occurred on the day when it was submitted to the Federal Tax Service on paper and not on electronic media.
If the tax reporting of an individual or organization is submitted to the Federal Tax Service by mail, an inventory must be included in the envelope, which indicates all documents, sections, the amount of the deduction, its value, compensation, information and explanations sent to this place.
With this method of sending, the delivery of reports will be assigned to the day indicated in the postal item.
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Which tax returns are not subject to submission to the tax authority?
The current legislation and the Tax Code of the Russian Federation establish that not all reports of the taxable entity and documents on income from taxes and fees can be submitted to the tax authority at the request of an individual or the management of an organization.
First of all, those tax documents and reporting on fees that indicate taxes from which taxpayers were exempted due to the introduction of a special tax regime, order, etc. are not subject to submission to the Federal Tax Service.
This also includes cases when certain activities of the taxpayer imply exemption from the need to pay certain taxes, for example, personal income tax, etc.
The single simplified tax return form is applied to taxpayers who do not carry out any financial transactions of significance, as a result of which any cash flows necessary for the full taxation of individuals or individual entrepreneurs could occur.
The form of the unified tax return, the features and requirements for its execution, as well as the acceptable deadlines for submission, verification, refund, fine, its amount and responsibility are approved by the Federal Tax Service.
Tax reporting of individuals (NDFL) or individual entrepreneur must be submitted to the Federal Tax Service in electronic or written form, at the place of registration of the taxpayer or tax agent.
Providing data for verification under the single tax on imputed income
A single tax or the so-called “imputation” is a way of deducting fees due to the state from the business segment of the country, based on the activities carried out by its subjects. When using this system, taxation is carried out not on the income actually received by the entrepreneur, but on the expected income, that is, calculated for potential receipt. The calculation is made not by the entrepreneur himself, but by officials responsible for supervising this entity.
According to the rules established by law, during the tax period companies submit single tax reports several times in the following time periods:
- three months from the beginning of the year;
- six months;
- nine month;
- twelve months.
After the reporting period, before the 25th day of the next month, it must be submitted to the state tax inspectorate for consideration.
According to the rules established by the Tax Code of Russia, the following categories of services are subject to single tax on imputed income:
- Outdoor advertising, placed on specially designed objects, such as billboards, vehicles and other items;
- veterinary treatment for animals of all possible varieties;
- retail trade;
- vehicle maintenance, storage and washing;
- household work;
- provision of public food;
- accommodation in hotels and other hotel-type facilities, including rental of owned housing;
- renting out land and retail space for use.
For 2021, the current rate is 15%; the declaration is submitted on the form KND 1152016.
Method of sending and submitting the tax return, as well as the information indicated in it
The provisions of the Tax Code of the Russian Federation provide for two legal and legitimate methods for submitting unified reporting to the Federal Tax Service. The most common is a personal visit to the Federal Tax Service office, where you can submit all the necessary documents and explanations confirming the fulfillment of tax obligations by the taxpayer.
All types of tax returns can be submitted in this way, this also includes an income tax return, which can be submitted in person or through an agent.
The method of transmitting the declaration via electronic sending is considered less time-consuming. This filing procedure does not require any additional steps and can be completed by any authorized person, including an agent.
The provisions of the Tax Code of the Russian Federation establish a certain procedure for filling out a tax return, as well as additional requirements, features and explanations for its content. Taxation documents and tax reporting of an individual or individual entrepreneur must contain the following specified supporting information and sections:
- data and explanations about the document itself - its name and type;
- information about the tax authority - its name, location and other specified data;
- information about an individual or organization that is a taxpayer;
- contact information where you can contact the taxpayer;
- features relating to the procedure for providing and submitting an electronic or written declaration - its return, fine, amount, liability, etc.;
- features of the procedure for fulfilling the requirement for payment of the declaration payment, its verification, amount, return, sections, etc.;
- features of submitting a declaration of a consolidated group of taxpayers to the Federal Tax Service, their responsibility, verification, total amount, refund, fine, if any.
Declaration of entrepreneur data on a simplified taxation system
Individual entrepreneurs annually submit declaration forms to state tax inspectorates using a special form - KND 1152017. The required document must be submitted in the current year for the previous one, and meet the deadline from January 1 to April 30.
In this case, there are specific reporting periods, during which a form with current data at the time is also provided:
- three months from the beginning of the year;
- six months;
- nine month.
In these cases, it is necessary to submit the form to the service department no later than the twentieth day of the month following the current one.
This document contains the following information:
- first name, patronymic, last name of the individual entrepreneur;
- taxpayer identification number;
- official (full) name of the organization;
- the period for which the relevant data is provided;
- tax rate;
- coding according to the all-Russian classifier of types of economic activity of the required business unit;
- encoding from the all-Russian classifier of objects of administrative-territorial division;
- budget classification codes, thanks to which it is determined for what tax deductions are received and in favor of which structure they are transferred;
- the amount of transferred insurance premiums.
On our portal you will find detailed information on transport codes for budget classification, KBK for land tax, KBK for profit, KBK for property, as well as KBK for personal income tax on dividends.
The required declaration form is provided to the required tax office in the form of an original; a photocopy is not needed.
If there was no movement of finances for the entrepreneur during the reporting period, a so-called “zero declaration” is provided - a zero declaration, in which only four main columns are filled in:
- 001;
- 201;
- 010;
- 020.
Form and procedure for filling out a tax return
Tax reporting must be completed taking into account the rules and explanations of the current Tax Code of the Russian Federation. If the documents contain errors, corrections, inaccuracies, or the registration procedure is violated, a Federal Tax Service employee will return this document to correct all inaccuracies and resubmit.
The return or fine for failure to provide, its amount, as well as other liability, must be supported by appropriate evidence after the electronic or written personal income tax reporting has been verified.
Before submission, tax returns and personal income tax certificates must be prepared and checked in order to avoid making mistakes, indicating inaccurate information about income, payment procedures, etc.
The declaration is completed on the basis of accurate available information. The personal income tax form approved by the Tax Code of the Russian Federation requires the indication of explanations regarding certain figures if required. Information on income is calculated on the basis of supporting documents - financial statements, personal income tax certificates, etc.
Responsibility for the compilation and meaning of the specified information, for corrections, inaccuracies in registration, non-compliance with one or another requirement, as well as for supporting documents, rests entirely with the person who filled out the tax return.
Responsibility also includes the deadline for submitting unified tax reports to the Federal Tax Service, established by the provisions of the Tax Code of the Russian Federation. Liability, as a rule, represents a certain fine, the amount, deduction procedure and payment details of which will depend on what specific requirements of tax legislation were violated.
All violations are identified by an inspection, the results of which allow us to establish one or another fine.
Declaration form used when purchasing and selling an apartment
Selling and buying a home is a moment that sooner or later comes in the life of every Russian citizen. In the first case, both the payer’s own goals and those borrowed from credit institutions can be used.
To report to the tax office on the purchase of any housing, you must prepare the following package of documents:
- a photocopy of the main document of a Russian citizen;
- identification number of the buyer of the apartment or other housing;
- a certificate with data on the income received by the payer and the tax deductions made by him (form 2-NDFL, taken from the employer in the accounting department);
- agreement on the purchase of housing or participation in shared construction;
- if the property was purchased on the secondary market, an appropriate certificate is required;
- For real estate in new buildings, a housing acceptance certificate is required;
- a document confirming that funds were deposited as payment for the purchase.
The declaration form in this case will be form 3-NDFL. With its help, you can submit a request for a deduction. To do this, you will need to fill out an application with the appropriate requirement.
If housing was sold and not purchased, before the end of April of the next reporting period it is necessary to submit a declaration form of the same form 3-NDFL. Moreover, if the owner owned the apartment or other housing for less than 3 (if acquired before 2016) or 5 years (if after 2021), the taxpayer is exempt from declaring income and submitting the relevant document.
Don’t know how to fill out forms 2-NDFL and 3-NDFL? You can familiarize yourself with these topics on our portal. Step-by-step instructions, sample forms, and how to avoid basic mistakes when filling out a declaration.
If housing is sold on behalf of several owners, and shares are sold separately, each owner is required to independently declare information.
How to file a property deduction correctly? You will find step-by-step instructions in our article, as well as how much you can expect and within what time frame.
Features of submitting a tax return
The Tax Code of the Russian Federation and current legislation have developed a unified procedure for submitting tax reporting and information on income and the amount of deduction of the taxable object, in electronic or written form. The specified information on income, supporting documents, corrections, and personal income tax certificates must be submitted personally by the taxpayer or through his agent within the established time frame.
The deadline for fulfilling the reporting requirement in relation to a particular object must be strictly observed. Failure to timely file a tax return will result in certain liability for the taxpayer or his agent.
Accounting statements on income are filled out and submitted, focusing on the location of the object or the place of registration of the taxpayer or agent.
If changes are made to supporting documents, for example, personal income tax certificates, all corrections, the new deduction amount and data on the object’s income, as well as other features, including a fine, must be submitted to the tax authority within 10 days from the date of approval of these changes .
Amendments to the tax return and personal income tax documents can be made either personally by the taxpayer or through his agent.
Responsibility and fine for failure to provide unified reporting, its amount, amount and payment procedure, as well as other requirements are established by the provisions of the current legislation.
