Deadline for filing 3-NDFL declaration
Tax return 3-NDFL is submitted to the tax authority at the place of residence or place of stay.
For 2021, the declaration must be submitted no later than April 30
2020.
Individuals who want to receive tax deductions can submit a 3-NDFL declaration throughout 2021
.
Fines
for late submission of the declaration:
- If the tax has been paid - 1,000 rubles
. - If the tax has not been paid - 5%
of the amount of tax payable on the basis of this declaration, for each full or partial month from the day established for its submission, but
not more than 30%
of the specified amount and
not less than 1,000 rubles
.
Taxpayers and tax agents
Let us consider in more detail who and in what cases, in accordance with the provisions of tax legislation, refers to taxpayers and tax agents.
- Taxpayers.
Based on clause 1 of Article 207 of the Tax Code of the Russian Federation, the following are recognized as taxpayers of personal income tax (NDFL):
