Deadline for submitting 3-NDFL for 2021 in 2021 for individuals and individual entrepreneurs

16.11.2020

The 3-NDFL tax return indicates the income received during the calendar year, the amount of accrued tax, as well as all tax deductions to which you are entitled. Form 3-NDFL is submitted no later than April 30 of the following year. If this date falls on a holiday or weekend, the declaration is submitted on the next working day. The personal income tax (PIT) indicated in the declaration must be paid no later than July 15 of the same year.

These rules apply to those who are legally required to submit a document and declare income. If you submit a document on your own initiative, there are no strict deadlines. You can do this later.

Who is required to submit the 3-NDFL declaration

From the title of the report it is clear that it is provided by individuals. Moreover, they can be divided into two categories: those who are required to submit this form, and those who have the right to do so. The deadline for submitting the 3-NDFL declaration for 2021 will be different for these categories.

Required to submit a report:

Entrepreneurs (except for those who have switched to special tax regimes, since their use exempts them from paying personal income tax).
Notaries, lawyers and other specialists engaged in private practice.
Non-residents employed on the basis of a patent, if the amount of tax calculated upon the fact exceeded the advances paid.
All individuals who received income within the framework of contractual relations, from which tax was not withheld.
Individuals who received income listed in paragraph 1 of Art. 228 of the Tax Code of the Russian Federation (for example, gifts or income from the sale of property).

Those who want to receive tax deductions - property, social, etc. submit a report voluntarily. The deadline for submitting 3-NDFL for 2021 is not directly established for them, but is limited by other provisions of the Tax Code of the Russian Federation (more on this will be discussed below) .

Also see “Form and sample of filling out 3-NDFL in 2021“.

Deadlines for payment of simplified tax

Despite the absence of the obligation to report quarterly, payers of the simplified tax system must make independently calculated advance tax payments every quarter.

Find out the formula for calculating the advance payment here.

Advance payment under the simplified tax system for the 1st, 2nd and 3rd quarters must be made no later than the 25th day of the month following the reporting period.

The tax payment deadline for the 4th quarter coincides with the deadline for submitting the declaration and is made on the basis of its data. Thus, the date of tax payment for the 4th quarter of 2021 will coincide with the dates of submission of the declaration under the simplified tax system for 2021 and will fall, respectively, on 03/31/2021 (for legal entities) and 04/30/2021 (for individual entrepreneurs).

What is the deadline to submit a declaration and pay the simplified tax system if during the year an individual entrepreneur switched to self-employment without deregistering as an entrepreneur? The answer to this question is in ConsultantPlus. Check it out for free by getting trial access to the system.

Find out useful information about the deadlines for paying taxes and contributions on our website:

“What is the deadline for paying property tax for individuals?”;
“What is the deadline for transferring personal income tax in the report on Form 6-NDFL?”.

Deadline for filing 3-NDFL for 2021 for persons required to submit it

The deadline for submitting 3-NDFL for individual entrepreneurs for 2021 is specified in clause 1 of Art. 229 Tax Code of the Russian Federation. It also applies to the other “obligated” categories listed in the previous section of our article. This is April 30 next year. However, in this case, you need to take into account a few more points:

April 30, 2021 is a day off due to the transfer of rest days (Government Decree No. 1250 of October 14, 2017). The same document determines that May 2 is a day off.
May 1 of any year is a non-working day “by default”, since this is stated in the Labor Code of the Russian Federation (Article 112).
According to paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation, a period falling on a non-working day is transferred to the next working day.

As a result, it turns out that the first working day after 04/30/2018 will be 05/03/2018. This will be the deadline for submitting the 3-NDFL declaration for 2021.

How to pay personal income tax and meet the payment deadline

As we said above, you must pay the amount of tax that you calculated and indicated in the declaration no later than July 15 of the year following the year the income was received. If this date falls on a weekend or non-working day, the tax must be paid no later than the next working day. Typically, tax is transferred on the basis of a notification that must be sent by tax authorities by mail. If you use your taxpayer's personal account, it will appear there. It is formed according to the data of your declaration. If the notification does not arrive, you must pay the tax yourself. To do this, just find out the details for transferring the personal income tax amount. This can be done at the tax office at your place of residence.

Deadline for submitting 3-NDFL reports for 2021 - special cases

Such a case is a situation where the taxable activity was discontinued during the reporting year. At the same time, the deadline for filing 3-NDFL for 2021 will depend on the category of taxpayer (clause 3 of Article 229 of the Tax Code of the Russian Federation):

For entrepreneurs - 5 days upon completion of activity.
For a foreign individual, if the termination of activities is associated with travel outside the Russian Federation - no later than one month before departure.

Entrepreneurs should keep in mind that the date of termination of activity is the date of exclusion of the individual entrepreneur from the state register. It is from this that you need to count 5 days. The date of actual termination of activity (for example, closure of a retail outlet) or the date of filing an application for deregistration does not apply in this case.

More information about property tax deduction

Most often, those citizens who bought real estate try to return previously paid taxes. In such cases, an amount of up to 260 thousand rubles is reimbursed from the state budget, which is 13% of 2 million. If the apartment was purchased with a mortgage, then the interest paid to the bank will be added to the refund amount. This means that in addition to the previously mentioned 260 thousand rubles, you can get another 390 thousand.

The described right has no statute of limitations. Simply put, even if the home was purchased more than 10 years ago, you can get the tax paid. Moreover, it is issued immediately within several years. The money given to the owner of residential property and the procedure for receiving it is called a property tax deduction.

Deadlines for submitting the 3-NDFL report for 2021 on a voluntary basis

As we have already found out, those who want to take advantage of tax deductions in accordance with Art. 219-221 Tax Code of the Russian Federation. These can be deductions for the costs of treatment, education, when buying or selling real estate, etc.

The deadline for submitting 3-NDFL for 2021 for deductions of the Tax Code of the Russian Federation has not been established, but there is still a time limit for it. The fact is that in this case the report is submitted for the purpose of refunding over-withheld tax. And clause 7 of Art. 78 of the Tax Code of the Russian Federation determines that an application for a tax refund can be submitted within 3 years from the date of its payment. It turns out that it makes sense to report for 2021 no later than December 31, 2020.

This date can be perceived as the deadline for submitting 3-NDFL for 2017 for tax deduction. Formally, it is permissible to submit the report later, but this will no longer make sense.

Of course, in practice, it is better to submit a deduction declaration as quickly as possible - after all, money depreciates in value every year and even every month due to inflation.

If the deduction is claimed by an individual who is required to submit a declaration (for example, an entrepreneur), then the report must be submitted within the “regular” deadline, i.e. no later than 05/03/2018. The right to a deduction in this case does not relieve you from obligations regarding the deadline for submitting the form.

So, the deadline for submitting 3-NDFL for individuals for 2021 depends on whether the report is submitted compulsorily or voluntarily. For “obligated” persons, the deadline for filing the 3-NDFL tax return for 2021 is May 3, 2021. In case of early termination of activity, the deadline for delivery is tied to the date of termination. There is no deadline for voluntarily filing to receive deductions, but a tax refund can be received no later than 3 years after it was paid. Read also

10.01.2018

⇒ In what cases is it necessary to fill out and submit the 3-NDFL declaration yourself? In what cases is it necessary to file a “zero” 3-NDFL? In what cases is it not necessary to file a 3-NDFL declaration? When is it necessary to submit a 3-NDFL declaration? Where and in what form should the 3-NDFL declaration be submitted? Where can I download and how to fill out the 3-NDFL declaration? Responsibility for failure to file or violation of deadlines for filing a return What to do after sending the return to the tax office? Articles on the topic

In what cases is it necessary to fill out and submit the 3-NDFL declaration yourself?

Paying taxes is the responsibility of every citizen-taxpayer in the Russian Federation. However, not every one of us thinks about this responsibility, because... The main tax—on wages—is paid for us by the employer. However, there are a number of cases when the taxpayer must fill out and submit a declaration to the Federal Tax Service, as well as pay the tax himself in the future, and if he does not do this, then there is a risk of being held accountable.

The most common cases when a taxpayer must independently file a 3-NDFL return :

You sold an apartment (dacha) - 1) if you have documents confirming the amount of purchase of the property (copy of the contract and receipt) - then tax can be paid on the difference between the sale price and the purchase price; 2) if it is impossible to confirm the purchase price or if the property sold was received as a gift NOT from close relatives, or was inherited, then tax must be paid on the entire sale price minus 1,000,000 rubles (this is a tax deduction) . If the apartment's sale price is less than RUB 1,000,000, then even if you have owned it for less than 3 (5) years, you have the right to apply a deduction to it in the amount of RUB 1,000,000, which will result in zero tax. If you sold the property for less than you bought it for, you still need to submit a so-called “zero” declaration, in which you should indicate zero income (attaching a copy of the agreement and receipt). Income received from the sale of real estate that was owned for more than 3 years (for real estate purchased before 01/01/2016) and more than 5 years for real estate purchased after 01/01/2016 is exempt from taxation. From 2021, the sale price real estate between individuals CANNOT be lower than its cadastral value, established as of January 1 of the year in which the transaction is made, and multiplied by a reduction factor of 0.7. Apartments received by inheritance are exempt from taxation.
You sold a car - as in the case of an apartment, you can choose ANY calculation, which will be more profitable for you, taking into account the tax deduction. For cars it is set at 250,000 rubles: 1) sale price (-) purchase price x 13% = tax; 2) sale price (-) 250,000 rub. x 13% = tax
You receive income from renting out an apartment (in this case, we recommend registering as an individual entrepreneur on the “simplified” system, which will allow you to pay 6% instead of 13%)
You provided services under a GPC agreement (as an individual or as an individual entrepreneur) to another individual
You won the lottery
You work as a tutor, nanny, or household assistant for an individual - this income can be exempt if taxpayers register for taxation in accordance with clause 7.3. Article 83 of the Tax Code of the Russian Federation
You received income abroad (for example, dividends from participation in a foreign company, CFC)
You received coupon and dividend income from owning shares of foreign issuers
You sold a share (shares) in a business - 1) the amount of proceeds from the sale can be reduced by the amount of the purchase of shares, shares, confirmed by documents; 2) payment of tax is not required if the shares have been owned for more than 5 years
You were given an apartment, a dacha, a car, shares in a business by friends at a wedding, fans, lovers, etc. (NOT close relatives) or you received any other gift worth more than RUB 4,000. — the tax is paid based on the market value of the property received as a gift;
You are applying for a refund of previously paid personal income tax - for example, when purchasing an apartment (See Tax deductions)
You are an individual entrepreneur (if you do not have income from activities as an individual entrepreneur, you must still submit a “zero” declaration)

In what cases is it necessary to file a “zero” 3-NDFL?

These cases are described above, however, we will indicate them together again:

You sold an apartment, a dacha, a car for a price lower than the purchase price, i.e. expenses turned out to be more than income - the tax amount is negative, however, by law you must fill out and submit the 3-NDFL declaration “with zeros”
The individual entrepreneur did not conduct business in the reporting period - there is no tax to pay, however, there is an obligation to file a “zero” declaration

In what cases is it not necessary to file a 3-NDFL declaration?

The most common cases when filing a declaration is NOT required at all:

You receive a salary based on an employment contract (in this case, the tax is paid for you by the employer)
You received an apartment, a dacha, a car as a gift from close relatives
You sold an apartment, a dacha, a car to close relatives
You received an apartment, a dacha, a car by inheritance (it doesn’t matter by will or by inheritance by law)
You sold an apartment, a dacha, which you owned for more than 5 years (more than 3 years, for real estate purchased before 01/01/2016)
You sold a car that you owned for more than 3 years
You sold shares (shares in LLC) that you owned for more than 5 years
You were given money (whether relatives or not)
You were given an apartment, a dacha, a car by close relatives

* Commentary from the GidPrava lawyer: 1. “As can be seen from what is written above, if a lover gave a friend a car, then she must fill out a declaration and pay tax on the market value of this car, HOWEVER, if the lover gave the friend MONEY with which she bought the car, then this money does not need to be declared.”

2. It often happens that the Federal Tax Service sends a notification to the taxpayer with a requirement to submit a 3-NDFL declaration in connection, for example, with the sale of an apartment to a relative. Don’t worry, in such cases it is necessary to send documents confirming relationship or tenure ; as a rule, after receiving such documents, the Federal Tax Service does not make any further demands.

When is it necessary to submit a 3-NDFL declaration?

The 3-NDFL declaration must be submitted by April 30 of the year following the year in which the taxpayer received the income. For example, you sold a car in 2021, which means you need to fill out and submit a declaration before April 30, 2021, and so on. If April 30 falls on a weekend or holiday, then the declaration must be submitted on the first working day after April 30.

Where and in what form should the 3-NDFL declaration be submitted?

The declaration is submitted to the Federal Tax Service at the address of permanent or temporary registration . There is a little confusion associated with the taxpayer’s TIN: the TIN is obtained once and “for life”, that is, you can move to another region, but your TIN will remain the same, however, you will need to submit a declaration NOT to the Federal Tax Service in which you were previously registered (and which assigned you a TIN), and as stated above - with the Federal Tax Service at the place of permanent or temporary registration.

You can submit a completed declaration:

through the taxpayer’s personal account on the Federal Tax Service website,
by sending a copy by Russian Post (by registered mail with a list of attachments, with acknowledgment of delivery),
to the Federal Tax Service in person (two copies are submitted - the second one is stamped with acceptance)
to the Federal Tax Service through a representative with a notarized power of attorney (two copies are submitted - the second one is marked with acceptance)

Copies should be attached to the declaration:

agreements for the sale of the object (and agreements under which the object was purchased by you), other documents for the object
certificate 2-NDFL from the employer
application for tax deduction
other documents related to the transaction

Where can I download and how to fill out the 3-NDFL declaration?

You can download the 3-NDFL declaration on the website of the tax authority or on our website (below). There are many programs on the Internet that help you correctly fill out the 3-NDFL declaration, as well as many detailed instructions for filling out the declaration pages.

Responsibility for failure to submit or violation of deadlines for filing a declaration

Violation of the deadline for filing a 3-NDFL declaration (“filed a declaration late”) in accordance with Article 119 of the Tax Code of the Russian Federation entails the collection of a fine from the taxpayer in the amount of 5% of the amount of unpaid tax for each full and partial month of delay, but not more than 30% of the specified amount and not less than 1,000 rubles.

Late payment of personal income tax (“I filed a declaration, but did not pay the money”) - there is no fine, but penalties are charged.

Understatement of the tax amount (“filed a declaration, paid the tax, but unintentionally incorrectly calculated the amount of tax”), Article 122 of the Tax Code of the Russian Federation, for example, as a result of the unlawful use of deductions - 20% of the unpaid tax amount.

Intentional underestimation of the amount of tax (“I filed a declaration, paid the tax, but deliberately incorrectly calculated the amount of tax”), Article 122 of the Tax Code of the Russian Federation, for example, as a result of the unlawful use of non-existent deductions - 40% of the unpaid tax amount.

The statute of limitations for these violations is 3 years.

What to do after sending the tax return?

The amount that you indicated in the declaration must be paid yourself no later than July 15 of the same year in a way convenient for you: a receipt in Sberbank, on the tax website, in Sberbank-online, etc.

ARTICLES ON THE TOPIC:

3-NDFL: in what cases is it necessary to file a declaration and pay the tax yourself? Does the tax office track transfers from card to card?

Sale of a share by a participant in a limited liability company: risk of additional personal income tax assessment

Tax deductions

What to do with zero income

If an entrepreneur has zero income and his activities have been suspended, this does not mean that there is no need to submit reports to the tax service. The declaration form for zero income is the same as the standard one. It must be filled out based on the tax regime. In cases of the general taxation system, an entrepreneur needs to submit a declaration only if the individual entrepreneur has not received any money for the year. It makes no difference whether or not employees received wages with other payments, including social benefits and those stipulated in civil law agreements, from which income tax was deducted.

With a simplified system, the system of filing a zero declaration is possible only when activities are completely stopped and there is a complete absence of income. You must pay imputed tax on UTII, regardless of what income was received. That is, a fixed amount of taxes is paid regardless of the indicators.

Note! Zero declarations under the simplified tax system are also submitted if the nature of the work is seasonal.

Declaration with zero income

What is an individual entrepreneur declaration

The declaration of an individual entrepreneur is considered an official document according to which a person reports to the tax service about income for a specific time. It provides financial control over the calculation and payment of taxes. The type of declaration and the specific number of documents depend on the form of taxation of the individual entrepreneur. According to the classical system, he must pay VAT, personal income tax and property tax, and as a result, submit three documents for consideration.

Why do you need an individual entrepreneur declaration?

To report on a specific tax, you need to create a tax return for individual entrepreneurs on a specific form, that is, papers of the same type are not submitted for review. However, all declarations have a title page with two sections. The title page contains figures with the final calculations of sections, insurance premiums and the amount of taxes. In the first section, the TIN with personal data, adjustment number, contact number, number and name of the tax authority, tax period codes and OKVED, signatures and date. The second section indicates the BCC with the OKTMO code, the actual address of the business activity, tax calculation and the type of work code.

Declaration title

Major changes in 2021 that individual entrepreneurs need to know about

Individual entrepreneurs applying the simplified tax regime will have to submit a new declaration form to the regulatory authorities in 2021. This form changed in the spring of 2021 (from April 10). As a result, individual entrepreneurs must report using the new form for 2021.

Business entities conducting business as individual entrepreneurs and applying the UTII tax regime will also have to report to the fiscal authorities using a new form. In 2021, individual entrepreneurs paying a single tax on imputed income will also expect pleasant surprises. For example, individual entrepreneurs who employ hired workers will be able to deduct insurance premiums made for themselves from the single tax from January 1. According to information leaked to the media, the new UTII declaration form should appear approximately in November-December 2021. Until this time, fiscal officials plan to make final changes to the report form and present it in an updated form to business entities.

Individual entrepreneurs can read in more detail about all the upcoming changes relating to the UTII tax return in the bill entitled “On amendments to the order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3 / [email protected] On approval of the tax return form for the unified tax on imputed income for certain types of activities, the procedure for filling it out, as well as the format for submitting a tax return for the unified tax on imputed income for certain types of activities in electronic form.”

Where to submit the declaration

Declarations are submitted to the territorial office of the Federal Tax Service. This can be done in different ways: through a personal visit or an online service. There is also the option to use intermediary services. When choosing the traditional method - a visit to the department - you need to remember that all documents must be provided in duplicate.

You can access the online service for individual entrepreneurs at the Federal Tax Service of the Russian Federation in three ways:

by registering an account during a personal visit to the territorial tax office;
by registering and logging into your personal account through a single portal of State services;
by authorization in the system through an electronic digital signature.

It is possible to send documents to the tax service by mail. She has only one requirement for sending - a letter with an inventory of the attached documents.

Note! To submit a declaration by third parties, a notarized power of attorney from a legal entity must be provided under Art. 29 of the Tax Code of the Russian Federation. Otherwise the process remains the same.

Regardless of which method of submitting documentation was chosen, the Federal Tax Service may not accept the submitted declarations for the following reasons:

refusal to present a Russian passport;
an incorrectly drawn up power of attorney on the wrong form;
incorrectly selected report form and missing signatures;
Step-by-step rules for filling out were not followed.

Refusal, as well as late submission of papers, is equivalent to a lack of documents. Administrative measures in the form of fines and imprisonment are used as punishment. The amount of the fine depends on what form of taxation the citizen has, the amount of taxes and the period of delay. As a rule, a person pays a total of 5% of the declaration amount each month, but less than 1,000 rubles*. No more than 30% of the amount.

In addition, if the deadline for submitting documents is more than six months, the tax service may decide to block the businessman’s current account and place it under special control with regular checks of the organization’s work.

Where to submit the declaration